Company ttgistration nuTnber. 6693065 Charily re¥ibtyWiOll nurnl￿r.. 1127701 SAYes Mentoring Ltd IA CDmpany limiied by guaraDleel nual Report aLd Finaocial StawD¢llts ror the End¢d 31 December 2025 Barn￿t Ravenscroft Limited ch￿tr¢d Accounthnis 13 Port]and Road Edgiwion Birtnin8ha B169HN SAYes Mentoring Ltd Contents ReftN<¥ 2nd AdtDinistrative Detsj'ls Stsltegic R¢port 2106 Trustr£s' Re￿1 7iolO of Trnbl¢U' Re5POllsibiliiics Inde￿￿￿en1 Exami]￿(5 RewTrrt 12 Stat¢mcnt of FiD8￿cIal Aciivitie$ 13 Balance Sheet 14 NOL% to th¢ Financial Stat¢Tn¢nis 151023 SAYe5 Mentoring Ltd Reference and Administrative Detalls TnJ8tees (triswpher Paul Francis sh￿ .ChBir Marlon Bruce, Tte&surer IResi8ned 9 Dwetnber 211251 Abigail Shapiro (Resign￿ 17 Deccmber 20251 PeleT Stevens (ReS￿￿ed 9 D￿¢M￿r 20251 (Appoinied 9 De£¢tKQrr 20251 (Awinied g De¢¢nl)¢r 20251 IApE(iinted 19 D¢£ember 20251 Chri$ Wild Law¢r¢nceWatson Akili Dara Secretsry Michelle P(A Ptin¢ipg1 Office Sanford House 81 Skipper W&y St Neots PEIg 6LT The ¢haTiLy is incorwTrraled in Uni*d Kittgdollj. Ci)wany Rcgi$tr&EiorJ Number 6693065 Charity Regjtyation Number 1127701 Bankers Natwest Bank Wcsm]thr 57 vic1￿Ja Street t1)[￿on SWIHOHN BeD Eley F.C.A. Barn¢tt Ravenscmft L4JDited Ch8nered Ae¢ountaDiS 13 Portiand Road Edgbaston BitttunghJm B169HN Page I SAY￿ Mentorln2 Ltd Strategic Report for the Year Ended 31 December 2025 Tht trusrrt& who are dir￿￿rS for the PU￿06¢4 0[￿mPanY law. Pr￿￿t Ihetr Strate￿¢report for th¢ year¢nded 31 D￿ember 2025. in coJDpliaDLr with $414C of IheCotWi¢s Act2L￿. BACKGROUND SAYes Mcntoring is a Charitable Company, tegri$iered wilh Ihe Clwiry Commission and CompaDies Hous¢. with ihc aim of imwwng life outcom¢s fvT petyle affected by 5rtial poveTty and inequality since 21K)8 in South Africa J]Ml sin¢e 2021 i the UK. We kliev¢ every young PEtwn should have ac£ess to high qua]iiy relational supporL tcg&dless of challce ¢Jifferen¢es of baL'kgWu[￿, geography ￿ ciwumstance. In 2ff20. wc cltsngedour progrwntnc d¢livery to onlin¢ It-ll￿￿tI￿1Dg). ailuwing 115 10 r#Nit Indepe￿d¢n1 volunteers and business ieams frotn the world a5 n￿niorS. THE NEED The UK ba¥ of the highest it￿0[￿ itjequalities of 8JJy developui tt*ion. This is &problcm be£au8c inequality is known lo it[￿aLl a range of Socie￿ ou1¢Ot￿4, quitt s¢pardt¢ly fromdireci maleridl disalvartiagc. EAtsrtwl¢s ]￿lude, tnLs1. homiLide. inca￿e¢aUon, leemagc pregnancy, d￿E ￿h(K)I bullying, life eX￿tall¢Y. obesity. mcntal illness 3s well as ovcrnll quality of lifc 15¢¢ Wilk]nson & Picket. 20LO & 20191. Staius a￿AIetY undeTlying diffcrences in social access and p05ilioft. may ultimately Cxplain the widespread effeLiS indexed by m&gsures of incott* inequality. Therefore. in addition lo ma*rial ini¢TventiOllS, ettsuring that aLtess to ernwwering adult r¢l*iionships 1$ equitable. may be full¢JatnenLIl 10 Ihe oration of stable $￿Ieties. IDequaliii¢s ill the 4ualiry relational Support (sociRI puvenyl is especially pmblcmalic during adolcscenee, where rapid develown¢Dlai ch#n￿$ set behavioural aDd cogniliv¢ pa¢hways 10t￿ inio the fuiure. Theresulrant iDStability in de4ision-thing. lthaviollral PTactiws and subjecuve expBrience acT055 k¢y life areas ean be devaststing. The SAYes mo(kl 15 dBsig¢wd to t thtt¢ ¢haileJJges th"￿tly, by putljllg high quality alld professionally 5UPPOrted relationships at she heart of social Change. THE MODEL We off¥ a ttM)del of *wiloTinE a￿j transition pl￿1￿8 that is de5lèp￿d to imptove th¢ impact of evidence-based inmenuon$ f¢)r behavii)ural gnd ￿[s￿l)ve ¢sp￿Id1]Y ID the coniext of s()cial poverty and inequality. W¢recruiL scteen aDd traitt tnentots and nKntees. who are then iLdividuglly m*whed, conlractrlj and professirjnally SUPPQTWI Ihrough a 7 to9-monLh transiiion cycl¢ uf weekly l.hour. onc-io-one rt*niorin8 sessions, aDd fflunthly ¥roup ¢las*s. All s￿]0￿5 are onliiie- fjrsi li.¢., cartjed oui online Trid¢o ¢alll. Each ll￿ch is agsign¢d aTrdnSitiOn s￿cIalist who pmvidesp¢r50ntsli$ed support throughout ihe 7 10 9-￿￿ttth contract. including I￿￿]vIdual Transiiii)n Planning Irrpi sessions. match me4Jiwions. and r¢sou]Lirtg rnatches as they pu￿ve and n&vigaie variou5 projecis atKi setvices iogethet. lrt addition, each match is wigned a Mentre Lidi5tsn Ircttuited from our youth gluttlljil. 10 eD$ure regular touchpDirtis for amplifying youih voices thri)ughout the menrotship, as wejl &8 supponillg engag¢men¥ wiib out alumni networks. alld pro￿ding pathwiys and trai￿1￿8 io paid advi5(ry and aTDb&%%adoT roles li.e., conv¢rtJng liytd cxp¢riet￿C into plicy. [eSe￿¢b alld 5erVi¢ed&si￿). Page 2 SAYes Mentoring Ltd Strategic Report for the Year Ended 31 December 2025 SAYes rnettknrs and Jn#nie£s are introdulxd to besi practiL¢ 8nd innovations in meniorinL and Y￿8111￿n pl￿ning. Thrwghout the tllent0￿hIp, rnatches ar¢ intri)dll¢￿ to eNTrdenc¢-based l(x)Is. tsciics and strBtegi¢s frum ItL¢ behavioural and social Sciences lincludin8 r￿gnitivE n¢uToscieLc£I delivLYed through workgr()ups. support ge&sions. m￿ter¢[asses, and whete appropriate, ￿rSOnal I￿010C01 sessionslirtteryentiorts with OUrTr￿s]110ts Specialists. Aftertheit graduation, wsr-ptvgrdmtn¢ supportis avtiilable to mentres Iihrough our alumni wups aDd engagttllenl vpponuniti&%l, nnd. wh¢wpossibl4 rt*niee5 art offered a new njcntorand anuther progtamme cycle io continue expondin8 and enriching perspective. Socidl capitdi aftd ￿U[C swial bonds. Likcwi5¢, mentors are offered another soci8] ¢hang¢ ]Den￿rShIP opwrtunity. Irtd P￿te￿IlalIYOffete￿ trAi￿ltig pathways ioTran5ilion s￿lalistrOle5. 377 (UK 259. SA 1181 ma￿be5 were rnan*8ed d￿]ng 2025 lup from 268 in W24. 41% yethr- on-yeargrowth ra¢el 112 matths196 UK. 16 SAI wLY¢ carried over from 2024 lu 2()25 265 (UK 163, SA lff21 new mthtches wereeon¢rActed during 2025 lup from 233 irt 2024. 14% ye8r-oft.y￿ rdte) During 2025 we repDrt,' 204 {12Y UL 75 SAI graduations154%) . 44 (36 utc 13 SAI e4Ay closures113% ¥er5us 14% EC in 20241 . 124194 UK. 3Q SAI ￿￿1¢1￿ t2rrial ov¢r from 2025 into 2(r26133%1 IMPAcf IUK) SAYes produces imp8Ct ￿[￿)￿& by programbne and by cohort 15ee our IMP￿ RepLWts i.e.. 2024 ouiconxs Tefle¢t mwches contra¢ll￿g in 2024 ¥nd either graduaiing in 21)24 ￿ 2025 de]Kndingon wh¢D in the year they w¢re contr*lLd. Likcwisc fflaiches contracted ID 2025 gtaduaiin8 in 2025 i>r iTh 2026 mth upour 2025 Outcomes Rewl- fonhcotnin81. B¢low is interimimpact report for the 2025 UK cohorL li eoyers mawhes cl)rttr￿led in 2025 thai grddua¢cd before May 2026. Thc majority of the 2025 cohort ￿ryI1 gnduaie in Q21Q3 2026 artd th¢Trfo￿ not y¢t dYailabl¢ for report. A full 2025 Outy>mes Reportwill follow. Forthi$ interim rewkrt ￿ surv¢yd 69 ofih¢ UK mtntees who graduaied btftsre May 2026. Posl-PtogrJJwne surveys are carrie41 out within one week olnktch graduation. Below, we aggrtg31e young wlc'% fcedback on in]￿1 of their ]nekiorship with SAY¢s. l(K)% of said havin8 a m¢n¢or ￿￿1￿￿]Y affect￿ their llfe14W'lifesiiive itnpaci f￿ I￿re 4)Plions and explored, po%iiiv¢ irnpact forimproved r￿US, and l(M)% posiiiV¢ ittwt for ability to cope with cha]lengesl&etbacWchaTr8¢s. In all cases highcrproportional endotSEments were givcn at thc higbest l¢v¢l- yes a loi. oveT'yes little,. SI￿¢1r1¢￿Iy. 74% of meThtc£s endthsed ai the bi¥the6t level fui ¢oniexwal awarenc8s and ocLepLince. 80% for options explored. 68% for focu5, 73% foradjustittg Mb f¢edbacklsetha¢kslchang¢s. Page 3 SAYes Mentoring Ltd Strategie Report for the Year Ended 31 December 2025 "Decidedio book a J pnonrh Énp to Souih EosEAJia. There's Tnore fo Itfe and ii'J ithJ¢ IpuÉ in effion time i#io the thirt8s I thve (trAng... laLto stsned o crochei b￿l￿t$S oll thanks w my mentor." "In thcpasr IS1￿88[¢d with rw4tine Qnd80￿1$- my ThertlOT helpeil Mep￿ ilwse thousAis iogethEr andjfndw way ihrough. Ihave a pldnNedKheduk." Whett asked al the ¢nd ot'ihe PTogTammc cycle ab)ui ittwt by domain. mente¢s ihought ihc atea wher¢ haying a fflBnior mosl iTnproved ¢heii indep¢[￿ence was & Ikgroln8134%1 Work & Money {31%1. followed by Hoffle & Fatnily {17fi1. "Èd#eution w4rn'tsoFnethin8 lihou8hfl would ucel in bHtTWW I'mtokwg itfvTih¢r andfurfher." "I definifely mudÉ tt bettErdeci.*ion ofwho I wouldchoose to wortforbe¢a#xe ofihe conversationsjhod WTih mymenror. Ilookedat qJalir¢es ihai I wunr in epnployer." "Movlng out myfGmtly home wos d big lrfe ch(wge ih(It I sthck iftk Italso tryroved menrdl overall heulih ondlife." Indc ndence Wiiiun each indet*ndencc domain JDBniees a150 rdte Ihe¢xteni of impacL. Ratings of nKTrJEthan 89% positive impact ￿¢re ￿hleyed for Education & I￿rning198% wsitiv¢- 27%'1ife-changillg', 44% 'much txisilivc'l. Wotk & Money198% PDSitive- 31%'1if¢-chartging'. 44% 'D)uch FN)sitive'l, and HotK & Family190% posiliV¢- 25% '1il¢-chanwg', 28% 'muLh p05itive'l. 2025 rnEntee ieslLmonia]s.' -J wouldneverlutd do￿ (kll th￿ lknve (￿ComPliShed if Idith'i have a FNenthr' 'Veryhelpf41 having $om¥ov ro ialkts, b¢ing heor4£ havvtg them reftea whoiyom are soying, 8iving iheirpoiFtsoJview andoffering "Ireignlitdmypass￿￿forPuhI￿ speal3nx Jndwe Slan￿ expl(Jrtn8 wdysAorme to have more opportuniiies to speak My D￿ntUr recortmended mefvTsome engtt¥eMe￿s with &4Y¢s ihoi 8ave me ihc confidence to apply io spe(JkforGn evenr wirh ihe Mfj)vrof LO￿0￿., "We IVOTkedon 8iVin% speeches tak￿% outfillerwords... 50 Iijppliedfor t1* job I curreKilyhdVe." "Aly Èxam results improved becathveoxrhe n*rtthrsh¢p." 100% ofMtnte￿ ￿m￿ll that havlttq a mentor p￿VelY iwed IheiT Pt&cthes Tel#trd to well-bÈinR148%'1i(e-¢hangiNg', 38% '[Th￿h rM)sitive imPgLi', 15% '50tlle p0511ivc imFact'). "UndersraNding the triggers of my rtrLYiety. The Lkno$ around my clwi¢e.f/l¢fe used to give me onxiety. Nowleam deal wilh li, calm ryself down (mdplan myJnding. Spe£ifJcally, 65% of In¢nLees endorstd ai the higiwt Icvel fot CODWXtual awateness and acccpiattce. 79% foroptions ¢xplore4J. 75% for fi)LUS. ¥J)d 74% lor adjusting to fetdbackls¢tbackslchang¢s. "The wijwidthdt lkndinside me was maktng sipry)le thirtgs copnpli¢qted Feelins like Iwos fftjot worthy orgood enough- Iw)w wake up eeltns goodabo#i myself￿ndItI on wilh my lifr." SAYes Mentoring Ltd Strategic Report for the Year Ended 31 December 2025 Me4Lteesth￿8blthHL the ar¢a where havio8 a most improved well.b2ing was irt En¥Alonal Htalth151%1- by some di5taiiix Ihc msisilLVe- 27% '1ifc-ehanging', 47% 't[ll￿h positive'l. "Wlearnt ilttti ociion does notneed reuciion myport." "Ilearned io see thinysfrom a differÉntperspe¢iive fjnd k4med to bepnore ¢on¥¢steN in doing wh(trl need 10 do i0￿chIeVe my8oals... Sianedpuiit￿X mysylffirst. 98% ofmeD¢W woubj recom￿ SAYts nKntorlng to oth¢r young people189% al the highes1 levcl of ¢rtdorE¢n*ttt.'yes- -Soyé$ ¢￿& ris menwrs have COT¢tirt4edtop¥t the meny¢esfiryi in whiueversirmoiwn o/iheirlivu witho¥tjudgÉMensand thoi'54rn amdzing "SAYes c1w￿geSpg0pIe$ lives. Irprovides ihevt wirh supportive mentors.~ "I nt reully a bigllln ofihefjthMFJI ep¢nis Sayes ulsopuis oty. They are a 8reat oppgrtwtityforme to en%a¥¢ wiih peopl* my a¥e who have olso wk£n pdrt in rhe m&rtt0￿k1pprogrdrnMe.' "I belte¥Y it's greot. Il's notas tense as therapy as It's Mil￿ like a cwmal conversailon. Tkni woyyou tend tv be dt edse and open Up more." "I'm very happy I mfjde the d¢ciFion to gei in conttsci wirh Sayyes mtpJfforiTlg that I hav¢fvllowed ihrough wiik the progranunt. Ifha5 hod ts big tryjaci on my lift and I rijuld enough i

improvittg the ¢ortditiOnS ol lifc of such perso￿5. Rel#tyJ ￿ Ihe&e chyritsble obje£ts ourmt&8loll is.. Topmvid¢free, &¢cetssible. world-clajs memorsh£p io ¥rtder-Jfrvedyo4ngpeople in the UrtitedKingdom andSouihAfrieo. The IS yE4r $¢rategy employ&l lo athi¢vc thc ch&riiy's objt£tive5 ar¢". 11 Bu51d a 8lobol ￿￿￿tOrShIP tonllnunity. with the irtlelleclllai clarily and moral rebolve w eod poverty 21 BthJdH worl&d8ss rt*DtOTship aC￿emY- off¢rillg cAeclI￿ce in accrediwl, on de]naDd, a[￿ facilitst&i training irt Structured iorship 31 B￿11￿ a rnentwshlp Ilbrary- making tools forbChawo￿rn1 change aC￿SSIble and freely available Aljgll￿ with strategy. wc prop￿ thTee S-ye8rpl4ns. The main goal of each 5-yeat pldD is ¥ follows: • 202S- 21129: Dewthstr8te quality> impac( positive Pxnefit.torfost r8tio{c&st.￿nefit ¥I￿lY54 CBAI orS￿uL1Ured e. tnenwrship xr()ss key coniexts l&g.. tnelltal hea]th, ¢d￿altOn. employment), 10 key stskeholders (young ptr4)ple, volunteers, youih se£tor LW business. govcFJ)rnenll, dnd in key IiDcluding bui JitDiieJ to th¢ UIL SA). Use this 10.. • 21I30- 21134: Scale pArttsÈr5hlp5 vlth establl$hol lad eMery1￿￿OI￿l plarfDrnL8 le.g.. edUC￿lOnal platfon￿% such as Kh Academy) as well as with public seryice illfrasituctUT¢ l¢.g.. hea]th. LonYcuon5. ?￿1a1 wotk, edu¢alion). Use this to',203U- 2034.. SeJc via partttetships wilh esiiblishal aThd ¢ttwins global platforms1&8., educaiioDai Pla￿v￿Ls $uch as Khajt Actsdcmyl as wcll as with public Se￿]ce infrastructure l¢.g.. hcalih. ¢i)ITection$, Social WOTk educaiionl. Use ihif tts." . 2035_ 2039: Illte¥rAts and dlv¢rslfy wlth hardw¥r¢ldeFice dlgitsWJDnoVHtlo￿ Iwearabl&%. robthi¢s. social mrAJia pl￿rOr￿)s1 cv¢rything Apps. search and Al pla￿(￿￿￿1. SAYes Mentoritig Ltd Trustees, Report for the Year Ended 31 December 2025 In 2026 ourProgramD* Objecllves are ￿deliver. . Mtttt¢)rship Pr￿r￿n￿. Deliver ITe¢. accessible. world.cJa$$ mentorship to uttdcr-seThed yrNJttg peoplc in lh¢ UK and SA with year-oL-ycxr growth in the numix¥of contracted matthes of 5% 10 IO% li.c.. 278- 290 new m&ches in 2(r261. . yO￿th Enga8efftent prograTDm¥.' Activa* and Bmw wi-programtne. peer-lo-pEer 5UPPOrt C4XE]muDilies in the UK a[￿ SA focused on youth-led S￿l8]s, outrwh. SE￿￿al evenis, workshops. fotum5. catnpaigns and ovi¢ projects. We recognise the overau in*lli ofour Pro￿￿MMe aciiviues is to Improvellfe for youDz pcopk. this rtspect we aim to" . Guide youn8 peopl¢ towards life in suciay as ind¢p￿dent. self-sUS￿l￿1t￿ adults by 51reDg¢knllg ggewy . Irnprove eeononat p*rtltlpa¢N)rt by suppoitng WO￿ ￿e￿inesS, employabiliry. cntsH)rcn¢urship a[￿ jobcreation I]]]PTove Erdnsitions into post-sch￿l educaEiOll alld trainiDg by facijitatillg secondLwment SAYes Mentoring Lid 1$ a coropany iimitrd by guatanlee aDd wa5 iDcorp>raled on 9 Sepianber21KI8. 11 is governed by it5. Mell￿￿?￿du[ and Anicle$ of Association dated 9 Semember 2￿8 and afflended ￿ allow for current governanc¢ on 5 Ikeember 2(M)A. Ii registernl as ch8xiiy wilh the Charity CortllJ]issil￿. On I l Apnl 21Jl l. the name was officiilly changed from OIIThc Strtti Kids io South African Youth Education for Suswnabiliry ISAY¢s) alld OJJ 9 September 2021 was changed lo SAYes Mentoring Lid. SAYes i& are8iStH¢d Tn￿( PBO. NPO and Seciioo 18A1Kgattis￿lots South Afri inttnew f Direc￿r$ As sel oui in the Articles t>f the Lhair uf the Bith of Direeiors As nominatal by vol anisaiio The ￿aTd of trusie¢s. which Can have up to 15 memb¢TS. administrtS the Ch￿](y. The kndrd meets fO￿r ¢a¢h y¢4r and the Executive Diteclor is appointC4J ￿ ￿￿ttage th¢ dlly to d&y 0￿ra110￿5 of Ihe charity. To fxilitale ¢lfectiV¢ QP¢Tations. the ExecuiiV¢ DiieLlvt ha delegat￿ authority. within tern)5 of (l¢kgallon apkYov¢d by the dirc¢tors. for operauonal matters. The Board approves the ￿ecutiV¢ Direaor the responsibility of implefftentin8 11. Risk The dire¢ior8 have arisk managemetsi Strate￿ which comprises: * art quarterly rcvi¢w of thc tisks the chariiy may I • (he establishTnent of systsms and pr￿Ur¢S 10 miligatc those risk5 identified in the plall.. and • thc Implerr￿latiort of wocedure5 designed io minimiye aoy p)t¢lltsal ittyact OD chatiiy &TrK>uld those Iisks ]JJataiti]is¢. A key ¢l¢nxnt in Ike ma￿￿e￿I¢D1 of fitwKiaJ risk is the ￿elling of a reseTveswkli¢y and its regularreview by dir¢ctyr inaDthI illStr￿nts Obiechv¢s t7Rdptthi The charit￿$ activiti&5 CXkXbS¢ il 10 a n￿￿1)er of fjnanciai ti$ks iDLluding cre41it tisk, cash flow risk amd Jiquidiiy risk Tr use of finart¢iaJ derivatives is governed by thc cbarity's policics approvd by the boArd of trustees. whicb provide wriiien pri￿LIpleS on the use of financioj deiivaiives to mand¥e th¢5¢ risks. The th￿ilY does nirt usederivativc finan¢ial instnJtnenL4 forspvculalive purpises. The tharily's aciivities exp05¢ itwimarily Lo th¢ financial risks ofchaDges ift foreign Lu￿¢Tr¢Y exchange ￿$. This i5 ffjinimised by msferring funds wh¢n thc exchange rate favourable d¢tthniJJed by the Ex¢cuiive Diredor. Th¢re at? no ini¢rest bEatin¥ ￿s¢15 or knabililies. Pa8e 9 **Signature:** Chris (Jun 17, 2026 10:11:29 MDT) **Email:** christopherpaulsharpe@gmail.com **Signature:** Chris (Jun 17, 2026 10:11:29 MDT) **Email:** christopherpaulsharpe@gmail.com SAYes Mentoring Ltd Independent Examiner's Report to the trustees of SAYes Mentorin¥ Ltd Iretx)rt oll the acLounls of cJJaTily forthe yearended 31 Decemter 2￿25 which ¥Je ¥et out on pages 13 to23. R¢5pe£¢iv¢ rf5Wk5ibili¢ies ot¢n￿ee5 and examiner The i￿$te¢S (who are alw the directors of the company forth¢ pur[￿5 of company lawl are responsible forth¢ PT¢paration of th¢ dLYOUllts. The trusi¢es consider that an audii is not reqU￿¢d for this yearunder stttion 144121 of th¢ Charitic5 Act 2011 Ith¢ 2011 Act) and that an independent examination is nealeuRling records. coffjply wtth the accounting requi]wwnts of xclion 396of the CotThpani¢s Aci 2(K)6 knd with thc ￿thl￿JS and ptinciples of Ihe Ststert*nt olR#0mrt*t￿¢d Practicc.. Aceounting and RetK>rtirtg by Chesiiics have not b*ll rn¢t; or {21 ￿ which, in tny opinioll. at should be drawn ill order to cnablc apToper und¢r8tsndiftg of Ihe aCt￿niS io ir r¢acbed. Bcn El¢y F.C.A. B&rMctt Ravenscroft titDiwI Chart¢red Accoumants 13 Purtland Road FAlgb&styn BirminghJrn B169HN D￿e.. Illh June 2026 Pagc 12 SAYes Mentoring Ltd S¢atemeDt of Finanei81 Activities for the Y￿r Ended 31 Deeember 2025 (Including Income and Expenditure Accounl #nd Ststement of Total Reeognised Gains and Losses) UDreArf¢ted R£stri¢tAI 2025 Donations alld legacies Tuts] Income 134,552 134,552 254.882 254,882 389.434 389.434 on: Charitable activities {110.6951 {L30,6951 1310.IWII 1310,1801 1440,8751 1440,8751 Total Expendiiu 3.857 155.2981 155.2981 (51,4411 ISi,4411 Nel Jwvemenl in fullds 3.857 Rtton¢ilia¢ion offwid8 Total funds bTOU8ht forward 12 49,79 55.9(FJ 105,707 Total thn(ts carried forwanl 53.655 54.266 Re5trictEd 2024 N¢ Donations and l¢ga¢ie% Total Incolre 185,103 185.103 164.950 164.950 350.053 350.053 F.KPe￿IItU￿e on: Chllritable actlVLiie% Tot21 Expenditure 1119,2601 IlJ9.2601 1230,1941 1230,1941 349,4541 1349,4541 65,843 65,843 165.2441 165.2441 599 n¥Jvemeni in fut￿5 599 Recontiliation of f￿16 Total fun(ts broughi forward 116,0451 121,153 105.108 Totsl fu]Jds ￿lled forward 11 & 12 49,798 55. 1(15.707 Ail of the charitys ActlVlLiCS derive kn]n conlinuingop¢raiion¥ duTillg the aFove nvo ￿lOdS. The fiulds brttthlown fvr2025 is shown in JK)re I l. Page 13 ## **Signature:** Chris (Jun 17, 2026 10:11:29 MDT) **Email:** christopherpaulsharpe@gmail.com SAYes Mentoring Ltd Notes to the Flnancial Statements for the Year Ended 31 Detember 2025 l A¢￿￿n11D¥ Prtiue8 rfsi¥nifi(x]rf accountitt¥ p¥licits *)d key A¢courttinRe8timates The pi]nci￿1 accounting ￿litIcS applied thc pwaTatiort of thcsc financial siatcit*rtts arc set out ￿lOW. These poli¢i¢s bav¢ ¢onsisi¢nUy aFyli¢d to yeAWS Pt¢s¢Dt¢d, UDle¥y oth¢rwi¥e &lated. StAtemtnt of tompjitittt Th¢ fjnancial state￿￿￿15 have been ptepared in accordance with Accoullting and Retthing by Chanties.. State]￿nI of Re£ot[llJ￿llded Practice applicabl¢ 10 charities pr¢paring their accwnis in a¢o)rdan¢tt with th¢ Financial RepDrting Siartdatd appli¢abl¢ In ik UK and Rcpublic of Ireland IFRS 102) Icffeciive l j￿llary 20151- IChtiri11¢5 SORP IFRS 10211, the Financial Reporting SLkndatd kppli¢abl¢ in thc UK Republic of Jr¢la[￿ IFRS 102) attd the co]Jjpa￿1es Aci 21K)6. Ba%ts of p￿Paration SAYes Metttoring Ltd the definiti￿ of a public benefil etitily undtt FRS I(Y2. As5¢ts and liabilit1¢5 are initia]ly rccogni8¢d at higtiJri¢al cosi 01 irdnsacuon value ullle$$ otherwise the ￿leY8￿1 aLroulltillg policy Dotes. G￿￿8 eotKtrn The truste¢8 consider Ihai ITr￿¢ src no tnalerial uncertainu¢s ab)ut thc charity's ability 10 ¢Olltillue as a 80i]tg concern nor any significani drEa¥ of unc¢tsinty affeci the¢a￿]ng VBJu¢ of assets h¢ld by the charity. V.xeD4thn fromprtpkriDE a r45h now ststen￿l The chariiy opitd to early ajopl Bvlletin I publith¥l ok 2 Febtuary 2016 aDd have iherefore not illLluded a cast￿oW SW¢4￿￿1 in these financi￿ 8tstert*ttts. ExemWIoD preprkn¥ ¥roup ￿CoUnts 1he ch2ri1y kn taken advaniage of ihe exemptioD in section 398 of the Con¥[￿1¢5 Aci 2006 fromihc quirnbtrnl lo preyar¢ conwlidaled financidl SEaiements, on the wund5 that il is a stiull si£L¥J ¥toup. llleiMN' ¥lld endowmellts All incott* is r&xw]ised once ¢h¢ ch￿ilY has etttl1￿Mellt to thc in￿Me, it 1$ probabl¢ that Ik incL)me wtll rereived and the attll)unt ol the income weivdble caTh be measured T¢liHbly. 1¢8A¢i Donations are ttcogniscd when d￿charItY has b*n JKktifi¢d ill Wrilitt¥ of both the gmount attd selll¢]n¢nt da￿. Jn the event th& a dvnaiion is wbj¢ci to conditivns tbaL rtyul￿ a level of perfornwft￿ by thc eharity befi>TC th¢ charity 1$ entiijed to the fund$, the In￿Me i5 defeTr￿ and not re¢ogtU5ed ￿nI1] either (hose con¢Jitions are fully nkx or the fvifilJDent of those condiiions is wholly within thc control of the chariiy and it l5 probable thai these cotyJiEions will be fulfilled in th¢ r¢poning pcti(Ml. Gran¢$ receiwhle Grants are Te(x)grtisa wherl the ch￿IlY ha¥ elltit]eR*ni ￿ the futsds aJKi any COLdilioD5 linkcd to th gr¥JLlS have beeAJ md. Where perfOrjmn￿ condition% are alt3ch¢41 lo grallt and are yet 10 k ]DeL the inconE is t#ogniKd as a liability and included on the balan¢e S￿et a5 d¢fcrred income io be ttleased. Puge 15 SAYU Mentoring Ltd Notes to the Finan¢lal Ststements for the Year Ended 31 December 2025 ExpeDdltsre All expenditure is recognis￿l once there i$ a lega] orconstsuaive obligati¢)n w thai ¢xp¢nditur¢, it is probable settle1r￿[ is required and the amount ¢an bc measured reliably. All ¢(tsts ¥se alIt￿&t￿ 10 lh¢ applicablc ¢Apcndilur¢ h¢&ding thai aggr¢gai¢ similar cosis that caiegory. Tr¢r¢ ¢0$18 cannot b¢ dIr￿llY atiribuied to p&rti¢ul¥t he4Kiing$ they have betn #llo¢at¢d oll a basis cfjnsistertl with the use of resource& wilh central stsff costs alli&?*d on the basis of S￿rt[. a[￿ dep￿tIatiOn LI)￿ge8 ￿l0¢&*d oft the portion of the asset's use. (hb¢r gupportwsts gxe all￿41ed based Oll the spread of staff costs. Clmrrtoble tsctivilie ChaTiiiblc exFndiiurc compri8es Ihosc ¢ost5 inL7]rreAI by the chariiy in itK delivery of 11% aciivttscs and scryitts for its kJL¢ficiartes. It include5 both costs that catt k aUo¢at¢d 4JiT¢aly LO such activities and those co$1$ of an indirect nature ll￿¢5$1ry io support ih¢m. Provisions foT grdnts are t[￿de wh¢n the inlEnli(kn to ]nake a grdDL has b¢¢n wmmunicakd to the tecipient bui theteis u￿￿￿al￿TY abtMJt either th¢ liming of thc grant or th¢ anxiuni of grani payable. These includ¢ lh¢ ¢0515 arti]b￿lab]e to th¢ ¢harity's ¢omplLance with ¢ollsiiiuiional an¢J btalutory [eqU]rell￿ll￿ iL¢luding audiL stra*8i¢ t[w9g¢n￿ll1 and ttustees'$ mc£Lings and Tcimbursui expenses. GtswerDrnent grants venllneni grdnts recognisc4J b&*ed oll the accrual m(pa¢l and are me&￿re4 •1 thc fair value oFihe a55el re¢¢ive4J Or[e￿I¥￿bIc. GraDts are cl&%sifie41 as reldtillg eitherio revenue or lo ass¢ts. Grants tclating to rcvenue ar¢ Tecogni5ed in inco￿ o¥er the ￿lOd in which the reldted cQ5¢￿ recognis¢d. GrBnt8 relating 10 asseLfi are r¢cognised over IhE cwted us¢tul life of the &ss¢i. Wkrepth of a graDt relaiing 10 att is deferted, li is TecogDised a8 defentd itieom¢. Th¢ charity L5 con$id¢r¢d tu P&85 the wis set oul iu P￿￿graph I Schedule 6 of Finattcc Act 2010 and Ihtsrfote it M￿lS th¢definilion o( a ch￿1[￿ble tompany foT UK COTporaiion ￿ putposey. AcCi￿dIng]Y, th¢ Ch￿1¢Y js ptstenlially exempi f￿M ￿￿￿tIOn in wspe£t of intQmE OT C4)ithJ ¥ains reccived within c8t¢goriets covered by Chap*t 3 Part i l ofihe COrpor￿l0￿ TaJL Aci 2010 ut S￿li0n 256 of the Taxation of Chbtgeable G2ing ALI 1992. to th¢ ¢X¢eni that such ittcowor gains are applied exclu$ively to tharilable pU￿0&e Ta￿￿ble fixed assets Individual fixtA awls colling £0.￿ or I￿re are itiitidlly ￿ed dl W5L less any sllbsequeni aLxumulated d¢pttciation and sllbsequeni acCufi￿]a￿l I￿palmIe￿ 10$8es. DepreelAtIo￿ amrtLs&tlts D¢pre¢iativn is provided oll tsn8ible fixed aS$&s so as io writ¢ off theeosi or valuaion. le55 estimaie4J residual v3]u¢, over theit expe￿ed usefvl cconotnic life as follows.. Resegr¢h •Dd Rcscarch and d¢ve]0pn￿nI expendirur¢ is wriuen off as incurred. Page 16 SAY¢s Mentoring Ltd Notes to the Fitkngncial Ststements for the Y￿r Ended 31 December 2025 Trxde dtbtors Trade dcblors ar¢ amounts du¢ tmm ¢usiom¢T5 for morchandisc or ￿rf(>rmed in the ordinJry course ot'businc$$. Trad¢ d¢bior8 art ruog]Lised iniiithlly ai ihc transathion pti¢¢. Th¢y art subsequ¢n¢ly nu8UTcd at all￿rtised cost using the effective kntertst Itss prtsvision for impainr¢ni. A provi$iom for Ihc iMp￿rn￿nt of tt8d¢ d¢biors is established wh¢n th¢r¢ is objective evideL¢e Ihllt the Ch￿1￿ will notbe able ￿ coll￿1 all anX￿nts due a￿Orthg u) the OLiwa] *rI￿ of the re¢¢ivabl¢s. and ca5b ewvaknts Ca%h and ca%h equivalent5 Corn￿15e cath on hand and ca]1 dep)5its. other short-tertn highly liquid Invest]￿11$ ihat are rc*Jily convenible to a known amouniof cash atc subj¢ciw insignificant risk of chang¢ in va]ue. Trade creditors ar¢ obligaiions 10 pay f<)r gw]s or 8ervice& that have been acquired in the ordinary wutse0lbusjne￿ from suppliers. Account% payablc aTe ciassifLed as CU￿ent liabililie% if (he charity does nol have an Unconditio]￿7 right. at the end of the Jrporting peri￿. lo (kfersetilemethi of thc ¢re41itor foi at least twelve t￿]￿￿5 after the rep￿￿n8 date. If there 14 an unconditional right lo defer 8ettlem2nt for at lea￿ iwelve months atier theTerN)rrirtg date. they are p￿ented as nQll-curr¢nt liabilities. Trade ¢reditors 8re Itco￿lS￿l irtitially at the transaction price Bnd subsequently me&%uTed st ar￿n]Sed cost u%ing ￿ effeeknve interest J￿h(m BorroFln8S Inier¢st-be8ring tx)m)wings are iLitiaJly ￿0rd￿j at fair valu¢, of trAn$#ctiOll InteTesl-Eearing borrowings are %ub%equently carried ai amutttsed COSL with ihe difFetence between the ptoc*d& of transacuon ¢ost& and the anxbutLI due on redemNion being recognis¢d gs 3 chargc ￿ the SLitetrnE ofFinancial AcEjViEies over wiod of Ihe rcl¢vani ￿M*wIng. Intrrsi¢xperLse is recognised ort the ba%1$ of the effedive m¢tbod and is inclu￿1 ill int¢￿s¢ payabl¢ alld similar chw. BonowinÉ5 are classified as curreni liabi]iii&q un]ess ihe charity u￿L￿nditional right to 4Jefer sets]etlleni of the liabiliiy foraE leasi Iwdv¢ mtbnths afttr the tewrtioB dale. UJJrestriLted fund$ are general that are avAilabl¢ for u8e ai the trustees$ disetctiott in h]rther3]￿ of the obj￿1]YeS of th¢ ¢harily. Restrict￿1 fiuldg are those dona*d foruse in a panicular atea or fLV spe¢ifi¢ putyoses, th¢ use of which is re51riae4 to thatgJca or Page 17 SAYes Mentoring Ltd Notes to the Financial Statements for the Year Ended 31 December 2025 Fin*rt¢ial ￿t¢S al￿ financia] lthbi]iuts 2rereeogDised when th¢ charity bewtlles a party io the COllTrdrtual ptovisi¢m$ ofih¢ inStrUTh￿￿t. Financial liabilities and equity irtstrunjenis ar¢ classifKd accordill¥ lu the substan¢¢ ofthe conir&iual ¥mng¢m¢nts entrred inlo. An ¢qv¢iy iDstrutllent is any La)ntrxtthat ¢￿id¢n¢t5 d tE￿IdUal ill*rea itl the assets. uf the ciwiiy after deduuing all of 11$ liabilities. R¢coxnilion aMdm¢asurem•nt All financial assets and liabiiiiics 8r¢ initialty meas￿ ￿ msaciion price (including IraDSXliOn wslsl, except for those fitVdllci3J a55els as at fair va]ue thujugh profil or loss. which 3]E initially n￿asUred al fair vdlue Iwhich 15 nom)a]ly the EfaDsaLtion pric¢ excluding transaction costs), wJl¢ss the atrdnge]ne4LI consiituies a fitLgllCiJLg transac4ion. arrangen￿￿t LOll5titutes a fjnancing transaction. thc financial asset or fjndllcidl liability is measured at the presenl value of Ik fuiurc paymcnts discollllted at a ratr of interttt fora similar debt Instn￿￿t. Financidl assets aod liabiliiies are only offsei in the Staret￿nt of financial position whcn, only Ihere ¢xi%ts a leE211y cnforc¢abl¢ righl Lo sel off the reco8nistd am(kunis and the ¢harity itttcnds either 10 settlc on a ]Kt bRgi$, ot io re41i8¢ the 8&5d settle the liability simultaneously. Financial assets art deT¢¢ogtstsed whert a]td only wtlen al th¢ rontractU21 righis 10 ihe cash nows from ihc financial ¢xpir¢ OT atE stllle￿. bl th¢ clwity tr￿￿ferS 10 anoiheT party ￿￿b8￿n1laIlY all ollhe risk5 and rewaftls of ownership of the firtartcial as8et. or ¢1 the chatity. despite having re1wn￿ sorr4 but a]I, si￿]fica￿l risks and Tewayds of owner%hip. has transferrcd contyol of the &sge4 to ¥motheT Porty. Fiuancial 1sabilitse$ dere￿￿tti8￿j only when the ubligation SEwified ID the cljntract 19 di¥l)3rged. caft¢clltd OT expircs. Pag¢ 18 SAYes Mentoring Ltd Notes to the Fimncial Ststements for the Year Ended 31 December 2025 2 IDcome lkn donatlolls and ierdclts Unrestrl¢ttd Totsl 2025 2024 Do[￿0￿5 kga¢i&s; Donaiions from L7>mpaDies, tsijsts a￿j similarproceed5 DonatiOll5 frotn individuals 101,286 i0iJ86 118,466 33,2( 33200 fA.898 1,739 Gift aid r¢¢lainr41 Grants. ittcluding Capirlll ￿lIs. Covernnxni gr¥JJts 254.882 254.882 254.882 389.434 I￿.950 350.053 134,552 3 ExpttiditUTE on cbaritsble4CtITAths Restricted Totsl Totu] Nott 2025 Gratthg ¢0 Souib ￿n¢#￿TnISt FunthisiDg artd develop]n¢nt ¢Kp¢n8es Salary and ￿nsIOn CODtributioDs Offi¢¢ wst5 3.788 64,427 11.303 15.518 1212) 6.733 13,029 1.724 96.922 7,478 5.512 161.349 18,781 22527 J3,499 243.583 24,115 7,JOJ Sundry ex￿) Bank tha￿e5 Travcl. Meniee Lusts. 408 366 5.798 52,002 196.273 2￿.302 Dep￿Ci￿l￿n. 4ll]M)rti$ation and irther bimi1￿ ¢o¥ts 1.733 1,733 1,733 Grant fijnding of a¢tivities Donatiolls transfer 13,700 676 J3.7(K) 676 Governance costs 655 130.695 310,180 440.875 349.454 Page 19 SAYes Mentoring Ltd Notss to the Financial Ststements for the Year Ended 31 December 201$ 4 AwlysLs ofy)vernaMY and suwort Unrt&lTl¢ttd runds Restrleted Total 2025 202A Indepcndcni ExaMi￿Cr,S re]nU]￿ra110n Lega] fee$ 042 642 642 34 676 34 676 13 655 Page 20 SA Ye5 Menloring Ltd Notes to the FiDaDciai Statements for the Year Ended 31 December 2025 5 Trustees remuneratlm and expeTh%es No fr￿%￿s, ttor dlly co]]lleLid with bave received arty remuneration from the charity during the year. No IruÉiee¥ have trceived any rel[llb￿ eX￿￿SeS frotD ibe cbariry dwing th¢ year. 6 Tax8tlon Th¢ ctwiry is a regiSter￿l Charity attd is thcr¢for¢ 0￿Mpt from tsxation. 7 Tangible fixed wets Furniture •nd Ctsst At 31 DeceJDber2024 At 31 D￿enthr 2025 5.199 5,199 5,199 5.199 Depr&*¢lon Ai 31 t)ccember 2024 Ch￿c for the y¢ar At 31 DeLy￿ber 2025 2.385 2,385 1.733 4,118 1,733 4,118 Nct fr￿￿k Value At 3] D¢£ember 21)25 1.081 A¢ 31 Dc