Cothpany registraiion nuThber'. 07727783 Charity registration number: 1147443 Your Emotional Support Service (A company limited by guarantee) Annual Report and Financial Statements for the Year Enthd 31 August 2023 Philip Barnes & Co Iurtoxeler) Lid 40 Carter Str¢et Uttoxeter Staffordshire ST148EU A17 10102r2024 CCWPMIES IIOUSE
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Your Emotional Support Service Contents R¢ference and Administrative Details Chief Executive Officer Report 3to8 Independent Examin&$ Report Sernent af FI¢1*1 A1Vill¢S 10 Balance Sheet Not¢s the FitwKiai Sthternents 12to22
Your Emotional Support Service Referen¢e gnd Administrative Detalls Chairman MrJame5 Alexander T Setretsry Mr Sam Wright Charity ReEistrliofj Nurnber 1147443 Compny Regi$tr*tion Numbtr 07727783 The charity is incorpoTrted tn EnglaTWJ. 23 Carter Stte Uttoxeter Stsffs ST148EY Regist¢r¢d Indepefjdent EJADthwr Pbilip Bames & Co lutt0xer) Ltd 40 Carttt Street Uttoxeter StsffoTdshiTe ST14 8EU Pa8e I
Your Emotional Support Service Chief Exe¢u¢ive Offi¢¢r Report for the Year Ended 31 August 2023 Your EmotSonal Support Service CblefExeeutive Offer Report for the Y¢•r EDd¢d 31 A4gust 2023 This report follows a year for Your Etional Support S¢ryJ"ce (YESS) wheff we have seen Some SiAlficant change in our leaderthip 3Ad a penod of cowlidati"on. YESS h¥ continued trj deliver its service5 to our clients and mainthin ourprin¢iples and whos. YESS has underg¢)ne a 5ignificaDt cbange with the rdiremelli of our founder and CEO, Julie Bird. This Allowrd YESS to revisit its leadership SMIctyTe and fo¢us, with the d¢sire for ttn¢&I groth whilm rnaintainin8 ¢lioi¢al ¢xttllen¢e. Working in s¢hth)I remain one of our priorities as the n¢ed for WPFM)rt was very eviderti. However, it w re¢ognised that $pe¢ifi¢ grwps, as well as th¢ wider ¢omtnunity. valu¢ ow S¢Tvices and we have sought to expand our reach to rneet those need5 whist mainrainin8 finala1 stability. In additiort to Julie's retiremen4 our Developmeni Otyicw. Sarah Pribald has left us r¢mporarily, on rnaternity leave. We wish her well and lo)k forward to her reNrn next Sep*mber. Page 2
Your Emotion1 Support Service Trustee, Report The trustees. WFX) are also di10[5 of the charity for the puryoses of th¢ Companies Act 2006, present their port with the fJDaDcial st2t¢m¢nts of the ¢han"ty for the yw ended 31 Au8USt 2021 The tru5tecs have adopted the PTOViSiOO$ OF Aecounting and Re[Ing by Charities.. StatemeDI of Recommended Practice applicable to charities preparin8 their accounts in aCcOrdar with the FiTwKial Reporting Stsndard applicable in UK and Republic of Ireland (FRS 102) (effective l January 2015). DIRECTORS Af4D TRUSTELS The dire¢tors of the Chariry are its tswes for th¢ purpose of Charity law and throu8hout this report are collectively referred to a$ the trlees. The trustees serving durin8 the year and sittce tht ycar eThd were 85 follows.. Chairnwi James Ty¢ Se¢retary.' Mr Sam Wright Treasurer: Mr Alan Curtis Trustee$'. Mr Stephen Hill Mts Kathryn Blackburn MrZd2iilaw KnLP5ki Miss t£igh4nne Mayall YESS provides supporc for emotional aTrJ mentsl health rtlatfyj Issu¢s io individuals operating within Staffordshire but primarily within Uttoxeter and surn)unding ar. YESS offer therapeutic interventions via counselling. training and groupwork. YESS offu a blended approach to dclivcry and now offer online sessions to those who feel this is rnost helpful. YESS ain% to provide a 5afr. professional. and hi8b*uality service to the conunuDity 9j ett$ure that all pmision is insured njonitored and adberes to BACP rthica] framework Our objectives are.. YESS provide5 a safe space where you can safely explore your divet5e rnental health and welllxing. Your Emotlonfil Support S¢rvk¢ Trustee, Report Our values". Flexible.. OfferiDg a varied skillw to meet your n¢ed& Family.. R¢spxtÈng and underslanth"nÉ familiw as the exwts in th"r own experience. Freedom.. Enabling freed(Kn and ac¢epttDce without jJgeL Fonvard Thinkiii¥'. An iDnovative service that groThs with th¢ c(brnmwiiry.
Your Ernotional Support Service TThstee' Report YESS SERVICE DELIVERY S¢lh>)I based work Lo¢al GP Pfoj¢ct Private Therapy Work bd traioing Mentsl H¢alth Training Clirticai SupeThision Pla¢es of W¢l¢ome Drop-ill fa¢ility Parenl SUPPOrt Burton Mind LO deliver fvtlhre focus project Ch#irm4n'5 Report 2023 has remained a ¢hallenll8 year ecot)omically and socially for rnh of the county and the charity Sector has not been immune the impact of these challenges. T am pleased to say thaL despite the pressuies on ow 5tatTing team and on charitsble donations. YESS continued to successfvlly deliver on its objectives and provide an invaluable service. * a higb sialldar to thos¢ nx)st in oeel. As an organisati(m we have seen an escalation of fixtrj ¢rAts. su¢h as energy, 8tKL ¢bang ow stsffLn8 stnKtUTe but YESS contlDues to be fktJan¢ially sr2ble overall. A fijll review of our operatin8 processes and costs has entybled w io ¢stsblish a solid ¢ommercial foundation and a deeptr understanding as to our cost base. As we move forward, we dre looking to build on our existin8 revenue stream5 and ¢kvelop T)ew oppothniti¢s io inCre fuTrlins in the private and commercial se¢tor. Only by increasing our revenue and controllitkg our costs. can rneet ¢)ur [¢ objective io deliver $uppM free at the poiDt to those who need it ll¥)5t but caTWOt wfford it The year has seen a si8nificant staffing change 45 our CEO and Founder, Jul¢ Bird retired. Julie's passion, commitrnenL and drive. sin¢¢ she founded YESS. hive been an Jnt¢gtal part of our suceess and She leaves US Ih a strong foundation for gro. JulLe has the gra1 thanks of the Board, everyone that She has ever $upponed, and me personally for absolutely everything ihat She has done for YESS. She will be hugely missed but does, and always wilL remain ath important part of the YESS family. Julie's departure resulted in a period of reflection and a cbange yn our senior luder5hip tn whi¢h has allow us to maintsin consistency alx)ut a150 teview our IcadcT5hip Strategy to eT)able our gromth. I'd like io take the opportunity to fornially thank thi)5e colleagues have left us over the lasi 12 months. Their contribution to the su¢¢ess of YESS and their professionalism is a wonde] r¢fle¢tion of their skills and values. We have a150 wel¢omed some exeitjng new addJtion4 both in the clinical athl management team5 and l¢)ok forward to the fithjre with them in th¢ ¢harity. I would a]$0 lthe to tbank our Board of T[91tt$ for their ¢oobou¢d support over the last 12 months aDd rttogttise thos¢ who hav¢ accepted greaw resposibilItieS as Ditect0 of the Chariry or have contril>uted to the various projects aDd workstre4rDS that have been undertkn. It is my akrth. over the coming year, to furth¢r stren8then our iK>ard with a wide ran8e of skills aTbJ divcr5ity which will add strcn8th to YESS aThl tk Work we James Ty¢- ChAir Objectives artd ¢tivities Objects ldl Pag¢ 4
Your Emotional Support Servi¢¢ Trnstee. Report The ¢harity objectives are to adyance in life and help young twle thrnush providing emotional st]pport and activitie5 which develop their skills. ¢apa¢iti¢S. and ¢apabilities enable them to participa in society as mature and responsible individuals. bbc &en¢fii S¢hwl based Work • [al GP Pmiect • Private TheTapy. WoTk bftsed Training MeAth] Health TTAioing * Clinical Super¥ision • Places of Welcome DrLpin facility . Por¢ni supEM)rt The trustees confimi th they have compli¢d with the r4uirements of Section 17 of the Charities Act 2011 to have the regard to the publ]¢ b¢nefii gwdance published by the Charity Cornrnis5ion for England and Walts. The trustees. wb) are also di¢0 of the ¢F4rAty for the Ptsrp of the Companics Act 2(#)6, $tt th¢ir rcport with the futhttcial Statements of the charity for the year ended 31 AUgt 2023 The twstees have adopted the provisions of A¢countinE and Reporting by Charitie5.' Statetncnt of Recom¢ Prnctice applicable to thwities preparing their accounts in accordance with the Financial Rep)rting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2015)- YESS provides support for emollon81 and mtnthl hcalih related iswes to individuals op¢Jxting within stsffoTdshiTe but primarily within Uttoxeter aMI surrounding areas. YESS offer theTVUtkc interventions via counselling. tTaiThing and groupwork. YESS offer 8 blend approach to delivery and Th)w offer online sessions to those who fe¢1 this is Tnos¢ h¢lpfi)l. YESS aim5 to provide a safe, prof¢ssi¢)Dal, and hi8huality servtce to tht community and cnsuTe tbat all provision is insured monitortd 8thd adlw¢s BACP ethical fraEnewor Our objeciiv¢s are: YESS PTovkde5 a safe space where you can 58frly explore your diveThe m1&1 health and wellbeiD& Our values.. Flexible.. Offerin8 a varied skillset to trttt your needs. F8mily: Rupecting and underytanding famtlies as the experts in their ov/n exlenCe. Freedom.. Eoablirg freedotn and a¢¢eptww¢ without judgement. Forward Thinking: AT) inT)ovatsve service th&t grows with th¢ commlty. YLSS SERVICE DELIVERY School based work Local GP Project Private Therapy Burton Mind w dcliver fvtutt focus project PaBE S
Your EmotioD21 Support Service Trnstee, Report StThctsreJ governDce and mITragent Nrtture of8owernirtg documeMI Your Ernouonal Support Service is a Cornpatly limitcd by guarantee Th)t having sbare ¢apital. It J$ a llot for profit makin8 or8anisation and rc8isicrcd Charity govcrncd by its Memornndum afyj Ani¢ks of Ass]8[10. Re¢r¥iimeni Ithd qppoiTrlmenloffr¥Mee The Charsty recognizes that the trustee board needs to have a divers¢ r2nge of skills, experience and knowledge to run the organization effe¢tively. Tnjstees were previously appointed on a word of rnouth and personal recommendation basis. However, It h&% been ideniified thai it oeets nre ski115 and experience in idcntifiablc rwims su¢h as bid-writing, policies. and wttedure5, and thd sector organizational development awarenes New Trustees have been Succ$fi]llY appointed with rnuch-needed skills that havc added depth to the managemettt commbtie lftdu¢rfon •NdtraiMing oftrxstee We aim to continu¢ to provide traiDinÉ on identified areas of governance for all trustees and [tential tTUStees. All trustee5 are given the YESS busiSS plan that outline5 the orsani7aiion's futUTe development and inforniation about Charity's Structure and remil. The trustees arj stsff benefit from )1¢ ¢ollab)rative workit)& and thcrefore wr aim to have rnore days planned to look the seryi¢e developmeni. Orgurti$aiioMdstrucfyr¢ The Management Committee comprtses eseven ¢1¢¢d m]st¢4 ofwhich includes three appointed officers. The Committee me¢ts regularly throughout th¢ year. A majority v(Me takes decisions. and the Committee app)ints a Service Lcad to maDa8e the or8aDisatjon'5 day-tfrday opcration5. Ctwe that the organi5alion tneets its airns aud objectLve5. pfovlde Icader5hip to the OT8anisation. and tskc responsibility. alougside the trustees. for straiegic develowent and plwJniDg. Fiafieil instrwments Objeclives wJdpolicieJ The charity's activities expose it to a number of financial risk5 i111n8 credit iisL cash flow risk and liquidity risk. The use of flnancial derivatives IS governed by the charity's policie5 approved by the board of truse, which provide viritten principle5 on the usc of financial dcrivative5 to mana8c thcse risks. The charity does not vse derivative financial irLStsWrt*nts for spe¢ulatJve pwrposes. Casltflow risk The ¢harity's activities exp)s¢ it pnmarily to the finan¢tal risks of chan8es ITh forei8n currency exchange rdtes and interest rates. The charity use5 forei8n exchange fonnrd conirncts and intere51 rate Swap contrncts to hedge tht exposure5. lThierest bearing assets and ligbiliti&s are held at fixed Tate to ensure certainty of cash flows. Pa8e 6
Your Emotional Support krvlce Trustee, Rep)rt Crtdti ri Th¢ charity's prin¢ipo1 fjnancial assets are bank balances and tTad¢ and other r¢c¢ivabl¢s, and investtnents. The cbarity's ¢reth"t risk is PEiDwily attributsble to its trade rrceivabl¢s. The ankounts presented in the balancc sheet are net of a]lowaoces for doubtful rcceivable5. An allowance for impairn)¢ni is rnade where there is an identified loss event whith IAsed on previous exwien¢¢, is ev1th¢ of a reducti¢)D in the recoverdbility of the sh flows. Tht credit risk on liquid furKb artd denvative financial instruments 15 limited bCCaU the counterparties 8re banks with high credil-ratings assign by International credit-rdtin8 a8encie5. The ¢harity has no signifE¢ant ¢onc¢ntration of credit risk. with extN)sure SPTtJ over a large numb¢r of uni¢rparties and customers. Liquidity risk In order to maintain liquidity to ensure that sufficient fithds e available for ongoing operations and future developments, the charity uses a mixture of long-trmi and short-*m) debi finance. Further detail$ r¢garding liqdIty risk can be fouTh4 in the Ststement of xcounting p)Ikcics in the fJnanci•l stst¢m¢nts. Poliry on reser%Y5 The Trustees have ex8rnined the requirement for their iei•ined fuThJs. lin¢ with revhsed 8uidance frorn the Charity Commission 12012). TtteS have artempted to place an approximate valut based on identifying the ¢ir¢umstances ift which the Teihined fidS wwld be needed io susrain ¢haritable activities. The Charity aims to maiDtsin a balance of which 15 suffLcient to cover short ltrm operatiThg costs. Th¢ Ttuslees consider sufficient bjnds will providc the ability to reswnd to appli¢atiOnS foi wis, provide wvi¢es aDd facilities to children. YOUD8 people aDd families and ensute that suppm Costs a met for ao adequate Petiod. Th¢ organisation is well plated in temv of current funds. and thi5 will be nnitOred and reviewel quanerly by the TnL5(ees and Service lead..to avotd c105ure if funding difficulties arise. The Board of Trns¢ees of YE&S has aEree4 io keep 4 certain l¢v¢l of monetsry funds to erhgjre that the PTimiry operntions ¢2n coniinu¢. The Twslees consider that the tesMCted futKLs as disclosed in the Statement of FinaThcial Activities are a suitable tsrBei SLEM for general funds to be sel al. Thks amount WVeTS the rnanagemeL administration, contracts, and support costs, without which the Charity could not fvn¢¢iov. St4temertt of ¢ru$tee' respott$ibilities Thc trustee (who are also the dirtctOT5 of Y¢yJr ETllOtional Support Seryice forthe pwpos¢s of company law) are responsible foT preparing the tsustee. report athd the firtancial sratements in accordance with applicable law and United Kingdom Ac¢ouniing Standards (United Kingdom GrallY Accepted Accounting Practice), including FRS 102"Th¢ Fithancial Reporting Stsndard applicable tn the UK atld Republic of Ireland.. Company law requires the trwtee to prepwr fina0¢1 statements for ea¢h finan¢ial y¢ar. Under company law the tnLStee must not approve the financial statements unless they are sathsfjed that they 8iVt a truc aDd fair view of the state of affairs of the charitable company and of the incoming resourccs and application of Tesources, including tts income and eXnditre, of the charitable cornp3ny for that periiml. In preparing these financiai Statements, the trustee are required to.. select Suitable accounting policies and atfjly them consistenty" observe th¢ methods pritt¢iples io th¢ cban.ties SORP. make judg¢DKllts and es1low are Teas(4)able and prndenL Page 7
Your Emotional Support Service Trn$tee' Report sta¢ whether appli¢able aOunting stsndatth, ¢ompri$inE FRS 102 have been followed, subjext to any material departure5 disclosed and explained in Ihe fmancial statements. and prepar¢ the finan¢ial staternents on th¢ gotng ¢on¢¢m b¥is uThlesS it 1$ inappropriat¢ to pr¢5ume that th¢ charitsble company will conlinuc in busine55. The tTUStee are resnsIble for kceping prnper accowiting rxor&s that can disclose rwonable accuracy at any time the financial p)sition of the eharttable comparty and enable them to ensure that the financial staternents comply with the Companies ACL 21M)6. They are a150 f¢5FKJDsible for safeguarding the a55ets of the ¢haT¥tsble eompany artd hence for tsking reasonable steps for the preventtort and dete¢tion of fraud aThd other ityegulansies. The truste¢ are responsible for th¢ mainteTW)¢e and inwity of the rate and financial inforniation included on the charitable CoMpanS website. Legislation governing the preparation hnd dissemination of firtancial stst¢n*nts may differ froTn Iw'slation in other jurisdictions. Th¢ atuw81 rert was approved by the mLStee of the chan.ty on IS January 2024 and sign&1 on IL8 behalf by. ames Alex hairrnan Page 8
Your Emotional Support Service Independent Examiner's Report to the trustees of Your Emotional Support Service ('the Company,) I report to ihe charity trusiee on my examin*ion of the accounts of the Company for ihe year ended 31 Augu 2023. Responsibilities and ba515 of rcport As the charity's trusiee of the C(Trmpany (and also its directors for the purposes of company law) you ar¢ respoTbsible for the preparation of the a¢¢ounts in aordanCe with the requirements of the Companies Act 2006 ('the 2006 Aci,). Having satisfied Tnyself that the a£count5 Of the Company are not required to be audited under Part 16 of th¢ 2006 Act and are eligible for independent examination, I report in r¢spe¢t of rny ¢xamination of your Gharity's accounts as carried out under se£tion 145 of the Charities Act 2011 ('the 2011 Act,). In canying out my examination I have followed the Direction5 given by the Charity Commt55ion under tion 145{5)(b) of the 2011 Act. Independent eAaminer s stgtemenl I hav¢ completed my examination. I confimi thai no matters have come to my attentton in connection with the ¢xamination giving me cause io believe= l. accounting r¢tords were noi kept in re5rn of Your Emotional Support S¢rvic¢ as r¢quired by s¢¢tion 386 of the 2006 Aci," or 2. the accounts do not accord with ihose recoTds", or 3. the accounts do not ¢omply wilh ihe accouniing requirements of section 396 of the 2006 Act other than any requirement that the accounts give a'true and fair view. which is nol a matter considered as part of an independent examtnation. or 4. the accounts hawe not been prepared in accordance with the Tneth(NJs and principles of the Statement of Recommended Practice for accounting and reporting by Charities lapplicable to charitie5 preparing their aonts in a¢¢ordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)]. I have concerns and have come across no oiher matters in conneciion with the examination to which atteniion should be drawn in this report in order io enabk a prow understanding of the accounis to be reached. 40 Carter Street Uttoxeter Staffordshire ST14 8EU 29 October 2023 Pdge 9
Your Emotionwl Support S¢rviee Statement of Financial Activities for tht Year Ended 31 August 2023 ncluding Incorne and ExpeDditure A¢tount and Statement of Total Recognised Gai and Losses) ilnrtstrieted Tot•1 2023 Ne Intome #nd Ewdowmeots from: DonatioDS and le8aci& Charitable activitie5 185,257 6.553 185.257 6.553 Total income 1918)0 191.810 Expenditure on: Raising funds Charitable adivities {236,312) (11.852) (236,312) (11,852 Total expenditure 248.164 248.164 Net expenditure 56.354 56.354 Net Vement in hnds (56,354) (56J54) Re¢on¢lll#tfjon of funds Total fuDd$ brou8hi forward Tothl funds carried forward 195,843 195,843 139,489 Tot¥1 2022 13 139.489 Unrestricted funds Note Income aJd Endowrnents from: Dot10$ attd le8a¢i¢s Charitsble activities 165.105 10,685 165.los 10,685 Total income 175,790 Expenditure on: Rai51ll8 fijnds Charitsbk aeliyiti (192,918) (13.671) (192,918) 13,671 Total expenditure Nct expellditu Net movement ID fillMIs 206.589 06.589) 30,799 (30.799 (30.799) (30.799) Reconcililtlon of funds Total fimds br(ght forwdrd 226,643 226,643 Total funds Ced forward 13 195.844 195,844 All of the charity's activiiies derive froTn ¢tin]ng operntions during th¢ atV¢ two period¥ The breakdowD for 2022 is slM)wn in note 13. Thg notcs on poges 12 to 22 fonu an iD¢cgrJl part of th¢ financial stst¢rn¢n Page 10
Your Emotional Support Servi¢e (Registration number: 07727783) Balance Sheet 4$ at 31 Angust 2023 2023 21122 N•¢e Flxed assets Tanwble assets Current 855eti Debtor5 C&sh at bank and ih hand 8.786 8,087 10 22.919 130.999 38.107 181,535 153,918 219,642 Crtdittsr$: Amou#ts flling due wiihin t)De y¢•r 12 23.215 31.885) Net eurrtnt assets 130.703 187.757 Net assets 139.489 195,844 Fund¥ of the eh•rity: Unrestritted income funds unrestric rtd$ 139.489 195,844 Total fund5 13 139.489 195.844 For the falle1a1 year etJdiTh8 31 A$1 2023 charity was entitled to ¢tpIlOn from audii uod¢r se¢tion 477 of the Companies Act 2(K)6 relatin8 to small cornpaDie5. Dirt¢tors' r¢$ponsibiliti¢s: The m¢mb¢r5 have not r¢quird tb¢ ¢lthrtty to obthm att aLH4it of its accounts for the year in question in a¢coTdance with se¢tion 476. and The diwtots a¢k[WIt{lge th¢ir respon&kn"lilies for complyin8 with the requircmcnts o(th¢ Act with respect to a¢unting re¢ords and the pwuon of accounts. The fit)art¢ial strtements on pages 10 to 22 wtre apprnved by the trustee. 8Dd authorised for issue on 15 ja 2024 and signed on their behalf by: es Alexander Th¢ nos on pJ8es 12 to 22 fom an inte1 part of fiD8121 stateme4 Pagell
Your Emotion#1 Support Service Notes to the Financial Statements for the Year Ended 31 August 2023 I Charlty $¢afv$ The Charity is limited by ghwantee. incoTPOrnted in England. artl conwu¢ntty d0¢6 noi have Share capital. Each of lh¢ trustee is liable to contribuie an amount noi ex¢¢eding £Nil towar&4 the assets of the charity in the event of liquidation. The address of its re8iStered office i$". 23 Carter Street Uttoxeier Stsffs ST14 8EY These fjnancial stai¢ments w¢re authoTiwI for issue by the ITtte on 15 January 2024. 2 Accounting policies Svrnm8ry of Significant accounting polieies #nd key 4¢eou•tlDg estltmtss Th¢ pritKipal accout)ting policies applied in the prepardtton of these fiDan¢i81 swements 8r¢ set out below. These )licI& have been consi5tentty applied to a]1 the ye*s presentesl unless otheThvis¢ $tsted. ststement of ¢ompllan¢e The f¥nancial st4tements have been prepared in a¢¢ordan¢¢ with Accountin8 and lie]KTrrting by Charities: StstemeDt of R¢¢ommend¢d Pt2Ctiee (applicable to charities preparing their accounts in accordan¢e with the Financjal RertIng Stsndard applicable in ihe in( and Republic of Ireland (FRS 102)) (issued in Octoiw 2019) - (Charities SORP (FRS 102)), the Financial Reptirting StandaTd applicable ID the UK and Republi¢ of Ireland {FRS 102) and the Companies Aci 2(K)6. Ba$is of preparation Your Emo¢iortal Support Servi¢e meets the defmition of a public irnefit entity under FRS 102. Assets and liabilities are initially recognis¢d at historical c05t or transaction value unkss o¢heTwise stated in r¢levant ¥¢ounting policy note5. G•iog cle¢rn The trusttt consider that thewe are Th) ma¢erial uncenainiies about the charitys ability to continue as a goiyjg conc¢m nor 8ny significan¢ ams of uncenainty thal affe¢1 the unyio8 valu¢ of &$5ds held by the cbarity. Income and e4dowmeDts All income is rttognised once the chariry has entitlemeni to the iTwme. li 15 probable that the ino)me will be eived and the amowit of the itKome r¢c¢ivable can be rnwured reliably. Page 12
Your Emotional Support Service Notes to the Finxnei21 Statements for the Year Ended 31 August 2023 IknA41lo• 4mdleg4¢1¢s Donations are re¢ogi]ised wbell the chaTity has be¢n nlfied in wriEing of IM)ih the atTh>unt and settletneDt date. ID tbe event that a do1¢100 is Subj to conditiotys requite a level of by the clwity befo[¢ the ¢haTity is entitled to the fithds, tbe income is deferred and not reco8nised UDtiI eitber those ctsndition5 art fv]ly met. or the fiLifilment of thosc conditions is wholly within the CODtroI of the chan.ty and it is probable tbt trs¢ conditions will bt fulfilled in the Iqrting period. Legacy gifts are fEcogniscd on a by ¢as¢ b¥is following the grant of probate when the administratorlexecutor for the es¢a¢e communi¢ated in wYi¢ing both the arno1 and settlement date. In the eveni that the gift is irt the fonn of an asset other than cash or a fit)ancial asset traded on a recogni5ed stock exchan8e, recognition is subjeci 10 the value of the gift being reliably measurnble with a degree of Teasonabl¢ accurncy and the title the asset havin8 been iranSfe¢d to the charity. Expenditure All expenditure is re¢ogniscd onrc thert 15 a legal or con$trllctive obligation to that expenditu, il is probable settlement is requir¢d and ihe amowit can be reliably. All costs are alloc4ied to the applicable ¢xpendittLre heading that aggregate similar costs to that cate80ry. Where costs CnOt be directly Attributed to particular heading5 they have been allocated on a ba515 consistent with th¢ use of resour¢e4 with eenrjal staff costs allocJted on the basis of time $Tr( and depT¢¢iation ¢harg¢s allwat on th¢ portion of tht 8sstt'S IL. Oiher support Costs are allo¢aied based ort the swead of sthff costs. Raisingfunds These are costs i[rred in attTactin8 vdunl8ry incom4 the management of investments aThJ those incurred in trading activitie5 that rdi5e fuads. Support costs Support cost$ tn¢lud¢ certtral fithctiorts at)d have been allocated to activtty c05t cate8orie5 on a basis consistent with the us¢ of re30w¢e5, for ¢xampl¢, allOting property Costs by flIMTrr arw. or per eapila. staff costs by the tiTll¢ spent and other costs by their usage. Gov¢rnn¢¢ ¢0gts These io¢lude the costs attributsble w the cbaTity'S ¢omplian¢e with CODSUiUIiODal and stswtory requiretnents. illclyditig audit. $traLeBi¢ lila0a8[ aod JwinBS and reiothutsed exDSeS. Txatiort The charity is nSidered pass the tesrs set out in Pard8fdph I Schedule 6 of the FinatKe Act 2010 and therefore it mccts the definition of a charitablc cornpany for UK corporation tsx puipose5. A¢cordingly} ¢barity is potentially exempt from laxatlOD in respect of in¢ome or capital gains ¢t]Ved within categories covered by Cbapter 3 Part I l of the CoTratiON Tax Act 2010 01 Section 256 of the Taxation of Char8¢abl¢ Gains Act 1992, to the exteDt thai such ill¢om¢ or gaitis are appkn.ed exclusively to ¢haritsble purpose5. Tangible fiied assets Individu red asxts ¢o¥in8 £0.(• or aT¢ ioiiially rKorde4 81 cosL less aDy subsequent accumulated dcprcciation and subse¢wettt accumulated impairment losses. Page 13
Your Emotional Support Service Notes to the Financial Statements for the Year Ended 31 August 2023 Trade debtors Trade d¢btOTS are amoun dy¢ from C10 for mcrclwidise sold or services Ferfonned in tbe ordinary ¢our5¢ of business. Trade d¢btors are recogDtsed initially th¢ trnTts8¢ts0n pri¢¢. Thry ate subsequent]y Tucasured at amonised cost sing th¢ effective iDtere5t tDetho& less prowision for inipairncDI. A provi5ioD for the impairmtt)t of trade debtors is established when there 15 obj¢¢iive evidetlct ihat the charity will not be able to ¢ollerf all amounts due according to the or1al lem)$ of th¢ receivables. Cash and cash equivalewts Cash at)d cash tquivalctlts cornprise cash on hand and ¢a]I deposits. and other short-tenn highly liquid investments that are readily convertible to a known aTllOUlli of and arc subject to insigDifi¢an¢ risk of change in value. Borr•wlRgs IDknest-bearing FJm)wing5 are initially recorded at hir value, Dei of transactioD costs. Jnterest-bwiti [rongs are subsequently carried at amortised cos4 with the diffeTence beeTr the proceeds. net of transaction costs. and the amourrt on rtdemption being Tecognised a5 a charge to the Ststem¢nt of Financial Activities over the period of th¢ relevant borrowin& Ini¢resl exFnse 1$ reco8Dised on the basis of the cffective interest method and is irlded in interc5t payable and similar charges. Borrowings are classtfied as cumi liabiliiies unless the Charity has an vn¢oNlitional ri8ht to defer settlement of the li2bilLty for at le¢ twelve TrK)nih5 after thc rwrting date. Foreign ¢x¢hgDg¢ Tran5adion5 in ft>Teign ¢utren¢ies are corded at the raie of exchan8c at thc date of the trnttsattion. Monetary assets and liabiliiies denominated in foTeigD CUTrcncies at the balance sheet dale I reported at the Tate5 of exthang¢ prevailing ai that date. The results of Ove¢aS op¢ratiOD5 are trarysla al tbe avera8t rates of exchange duriD8 tbe period a1 their balance sheets at the ra ruling at th¢ balance sheet date. Exchange diffcrences arising on translation of the owiing net as5eLS attd results of overseas operations are rrpoTt¢d iti oth¢r ¢ompreheDsive ineome and awlmuiated in quity {attributed to Thjn-controllitig ltit¢s as appffowth). Other exchangc diffacnces art recogrbistsj in the Sw¢m¢ of Filncial Activiiits in the period wbi¢h they arise except for. l) exchange difference5 on transactio8 entered into to certain for¢iEn ¢urr•)cy risks (see alM)ve)' 2) exchange differences ari51n8 on gain$ or losses on Mn-nh)nethry which aT¢ reCo]sed in other Comphen51ve income" and 3) in the tase of the ¢onsolidatetl finartt121 sratements, exchange difference5 on monetsry item5 receivable from or payable to a foreign opetaiion for which settlement b5 neither pL*nned nor likely to ¢xcvr (¢herefor¢ fonntn8 part of the net investmeni in the for¢ign Operation), 7which are rEcognised in oiher compTehertsive inwnx and r¢]h)rted under eqllity. Poge 14
Your Emotion21 Support Service Notes to the Financi Statements for the Year Ended 31 August 2023 Fund sirnetsre Unrestricted income funds ate general that are available for use at the trustee dis¢reiion in fiwtberattce of the objectivts of the Clwity. Financial assets and financial liabilities aTe tOnIsed whth the Chlty a paty to the contractual provisioDS of the instrument. Financial liabilities and equity in5truTncnts are clwified accordin8 to the substance of the contraC)MI arrangements entered into. An equity instnunMt i$ •ny contraci that evidences a residul interesi in the assets of the charity thr deducting all of its liabilities. Reeogfttiton andmeosumtItt All finattci312ssets atM4 liabilitie5 are initially Meas at trarNction price (Including transaction c05ts), except for those financial ets classified a5 at fair V8h through profit or loss, which are Initially rne at fair value (which is Thollnally the transaction price excluding transa¢tion cosrs}, Unles5 the arrangernent constitutes a financin8 transaction. If an aTrang¢m¢nt collstityts a financin8 transaction, the financial asset tsT financial liability is measwed at the psent value of the fire payments discounted at a market rnte of InteSt foT a Similar debi inStnent. Financial assets and liabilities arc only offset in the slatement of finan¢ial position when, and only when ther exists a legally enforceable right to set off the regnised amounts and the chaTity intends either to settle on a net basis. or to Tealise the asset ad satie the lia"ty simu1trDeoy. Financial assets are defec0gTrd when aDd only when a) the Cots¢r8¢Lii81 rights to the c&sh flows from the fmallcial asset expirc or are 5ettltd. b) the clwity tsansf¢rs another paty substantially all ol the risks aDd Iewards of oKnership of the fjnancial assel or ¢) tb¢ ¢ha¥ity, despite having retained Some. but not a]1, $i1fiCant risks •nd rewds of ownernhJ"p, bas transf¢rred control of the &wt to anotherparty. Financial liabilities are derec(wiised only WI the obligation specified in the o)ntr¥t is dtschar8rf cancelled or expires. Page 15
Your Emotion1 Support Service Notes to the Finan¢ial Statements for the Year Ended 31 Augusl 2023 Dvbrinstrujjrents tkbt iDStnlln¢nts whith med ftillowing coThJiiions are sub5¢quently mwured al 8rn0rtised Cost using the effective inierest Tnethod.. (a) Th¢ contractual rettsrn to the holder is (i) a fixed aTnounL CRI) 8 positive fixed rnte or a F¥)sitive v8riable rat¢: or {iii) a combinaiion of a w>sitivt or & negative fixed rate aDd a positive wiable rate. (b) The contrdcl rnay provide for rcpaJThents of the princi1 or the rtnmi to the holder (but not iM)th) to be linked to a single relevant obs¢Tvable index of general price innation of th¢ ¢UTTen¢y in whi¢h the debt instwment is derbominaled, provided such links a noi leveAag (c) The contract may provide for a detenninable variation of the Tebjrn to the holder during the lift of the instrument. provided that (il the new rate sali5fjcs condition (a) and the variation is not COn¢ingeD¢ on Ev¢nt5 olher thaTh (l) a change of a contractual variable ra¢c,' (2) io proi¢ct the holder against credit deterioration of the issueT' (3) changes in levies appljed by a ¢ents31 bonk or arising from Changes in relevant taxaiion or lav. or (li) the new rnte is a matket Tale of ithterest ond satisfies condition (a). Id) The is no Contrac•1 provision that wjjd, by its krnJ5, fC5uIt ID the holder losing the prin¢ipal amcrfwt any inttrest attributsble to the current period orpriorperiods. le) Conttactyal wovision$ that pernit the issuer pepay a debt instrthnelli or perniit the hold¢r io pul it back to the issuer btfoTe DtirIty are not coniingent on fvture cvents. other than to protect thc holder agaitist tbe credit deteriordiion of the issuer or a change in control of the Iu¢r. or to protert the bolder or issuer against Cbaoges in levies appli by a central bank or arising from cbw in releva thxaiion or ]aw. (f) Contracwll provisions may pemiit the exiension of the i¢mi of the debi it)sthJment. provided that the return to the holder and any otlJ¢r contrn¢nJal Provisions applicabl¢ durll th¢ ex(ended tertn satisfy the conditiotts of paragrdph5 (a) to (c). Debi instrmments ibat are cltssified as payable or 1vable within on¢ yw ort initial recognition and which meet th¢ atov¢ ¢onditions a measured ai the undis¢ound amount of the or other consideration exted to be paid or received, net of impairnieni. With the exception of some hedging instrwnthE other debi insuwnents noi mtting these Conditions are measured ai fair value ihrough profit or loss. Commikn¢Dts to make aDd re1ve loans wbi¢h nKet th¢ conditioDS rnention alM)ve are D)e4sured at cost [w"th rnay b¢ Dil) l¢ss impawai. Inve5ttneDts in non-convertible pttfereDcc shares 8Dd Don-puttable ordinary or prefeTeDce sharc5 (where shaffs are publicly traded or their fair valut is reliably musurdble) are measured at fair value througb profil or ioss. ere fair viluE cannot be [ed reliably. investmEnts rnt4SUted at cost le&8 impairmellt. Inv¢stm¢Dts ID $ubsith"aries and associ*es are measured ¢osi impainn¢nL For inv¢sttyents in subsidiaries acquired for considerotion Tn¢luding the Jssue of shares qualify]"ng for me[ r¢li¢f, cost is t)x&sured by r¢feienv io the nominal valu¢ of the shafes issued plw fair valu¢ of other ¢onsiderab"on. Any prernium is ignored. Page 16
Your Emotional Support Service Note5 to the Financial Statements for the Year Ended 31 August 2023 D¢riwwlivefyrAn¢iolin51r¥rn¢nts The charhty u5ts derivativc fillaDcial insffiunents to red¢ exposur¢ io foreign excbange risk and interest ratr ¥¢ents. Tbe charity does tsot bold or issue d¢rivatJve fwancial 1ostnLDts for speculive purp05e5. Derivatives are initia]ly recognised at fair value at the date a derivative coutract is thjtewed into 8Dd are subsquendy rerneasured io their fair value at each rtrtillg dale. The resulting gain or loss is re¢(pgnis¢d i ststement of financial activities itnmediately unless the deTivative i5 dc5ignated and effective as a hedgin8 in51Turnent, in which event ihe timing of the recognititsn in st8ment of finan¢ial aciivit1¢5 depends on the nature of the hedge relionship. Fair volme medsurematt Th¢ best evid¢n¢e of fair valu¢ is a qUOL¢d price for an identical asset ITh an active market. When quoted price5 are unavailable, the price of a recent transaction for an identi1 85set provides evidence of fair value as long as there has not been a significant change in economic CircUtanCes or a $ignifi¢ant lapse of time since the Iransaciion took place. If thE maTktt Is rioi aciive and ffcent trnnsa¢tions of at) Identiul ass¢t on th¢ir are not a good estim•fe of fair value, the fair va]ue is estimated by usin8 a valuation technique. 3 In¢om¢ from don•don$ nd leE¢res Umr¢5tri¢trd fuDd5 General Total 2023 Donation$ and legacies. Donaiions from individuals Ixgacies Gift aid reclairned Regular giving arml eapitsl do110th$ 17,612 86.779 12.810 68,056 17.612 86,779 12,810 68,OS6 185257 185,257 Unrtstritied funds Gen¢rAJ Total 2022 Donations and lega¢i¢$' Donations from individua]s Legaeies Gift aid rttlairned Regular giwng and witsl dot¥ations 16.( 61.070 10,022 78.013 16,000 61,070 10,022 78,013 165.105 165,105 4 Eip¢diture ort ¢haritsbk *e¢ivities Pa8¢ 17
Your Emotion1 Support Service Notes to the Flnaneial Statements for the Year Ended 31 August 2023 Unrestricted futtd$ Gen¢r•l Tot funds Note Governance costs 11,852 T•tsl for 2022 13.671 13,671 Tot81 expeb)dSture Ill addition io the ¢xp¢nditw¢ analysed aknve. there are a]so governaDCt costs of £l1.852 (2022 - £13.671) wkn"¢b lat¢ dir¢ctly to charitable activiiies. See Dote 5 for fi[ tktsils. 5 ANaly515 0(gow¢rn•¢e md sllPPOrt Costs Governante costs Unrestricted fund$ Cenerl Tot•1 funds Mark¢tiDg and publicity Other 8ovcrnance costs Tfytal for 2023 8.430 9.561 9.561 Total lor 2022 13.671 13.671 6 Staff ¢oits The aggregate payToII costs were ts follows: 211ZJ 2022 Stsff $ts durJ•g the yur w¢r¢: W88ts and salaries 197,834 160,591 The monthly average number of pewns {including senior nunagcrnent I'le*&T5hip team) employed by the cbarity during th¢ year expressed as fvLI time equiv4]ents follows: 2(123 2022 No Ernploye& 14 io No employee received emlumettts of more thaa £60.(XKJ duriog the year. Pag¢ 18
Your Emotional Support Servi¢e Notes to the Financlal Statements for Ihe Year Ended 31 August 2023 7 Independent examiner's r¢munerntion 2•23 2022 Other fees to examintrs The exarnining of acrowjts of arty associate of the charity 2.291 1,639 ge19
Yoyr Emotional Support Service Noteg to the Fmancial Statements for the Year Ended 31 Augusl 2023 8 Taxatlon The charity 15 a re81Stered charity and is therefore cxempt from tsXio 9 Tngiblt red $¢1$ FurnStsr¢ and equipment Tolal At I September 2022 Additions 8.087 699 8.087 699 At 31 August 2023 8,786 8.786 Deprteiatlon At 31 Auglt 2023 Net book At 31 Augusi 2023 8.786 8.786 At 31 Augllst 2022 8.087 8.087 10 Debt4) 2023 2022 Tre debto Prepayments Ac¢nd income 10.199 157 12,563 37.666 441 22.919 11 Cash and cwsh equivalents 2023 2022 Cash on hand C&sh at ballk 193 130.806 748 180,787 181J35 130,999 12 Creditors: #mounts f#llinE dt wlthln rJD¢ yur Page 20
Your Emotional Support Service Notes to the Flnancial Statements for the Year Ended 31 August 2023 2023 2022 Other taxation ond so¢ia] se¢wity Other creditors AccnJa]s 2202 20,238 775 1,447 29.828 610 23,215 31.885 13 Fum September 2022 Incomlng res•T(el Re50urtes expended B*linee #t 31 Augy$t 21123 Unrestricted fun Gener81 195.843 248.164 139489 Balance at I September 2021 Resources ¢xp¢raded Balance at 3] August 2022 resour¢e$ Unrestricted fund5 General 226.643 175.790 206,589 195,844 14 Analysis of net assets between funds Unre5trlcd funds General Total fund$ 81 3] August 2023 Tangible fixed #ssd$ Current assets CurreDt liabilitie5 8.786 153.918 23215 8,786 153,918 3,215 Total n¢t a5s¢ts 139.489 139.489 Unre5trieted Totsl funds at 3] Aug51 2022 GeHer#l Tangible flxed as5tts Current assets Current liabilili¢s 8.087 219.642 31,885 8.087 219.642 1,885 Tothl nEt assets 195.844 195,844 P88e 21
Your Ernotional Support Service Notes to the Flngntial Statements for the Year Ended 31 August 2023 IS Anlysts of fmnds September 2022 At 31 Augwst 2023 Cash at bank and in hand 181.535 181,535 Net de 181.535 181.535 S¢ptemb¢r 2021 Fln•clng cash At 31 Augtysl Ilows 2022 C&sb at bank and irt hand 59509 181.535 Net &bt 181,535 16 Related party tr#n$#¢tlons There were r¢laied pany tr8Dsa¢rioo$ in the year. Page 22
Your Emotional Support Service Statement of Fin8nei21 Aetivities by fund for the Year Ended 31 August 2023 Unrestricted Funds Total T(•tsl UDre$trieted Unrestrlcted Futtds Funds 2013 2022 l#¢ome Endowm¢Dts from: Donations and legacies ChaTitsbl¢ aai¥ili¢s 185.257 6,553 165,105 10,685 To¢al iTKome 191.810 175,790 Expendlture on: Raising funds Charitable a¢tivi¢i¢s (236J12) 1,852 (192,918) 13.671 Total expendiru 248.164 206,589 Net eXdittlr¢ 56.354 (30,799 Net movejwnt in fithds {56J54) 130,799) Retonciliatiort of funds Total funds brJgbt foThvard Total ffiJDds carrkcd fonvard 195,843 226,643 139.489 195,844 This page does not forni part of the StatOry firthncial ststeEnents. Page 23
Your Emotlonal Support Service Detailed Statement of Financial Activities for the Year ERded 31 August 2023 Total 2023 Total 2022 Income and Endowments from: Donations and legacies lanalysed below) Charitable activities (&nalysed below) 185,2S7 6,553 165.105 10,685 Total ineome 191.810 175,790 Expelldltuft on: Raising fitnds (analy5ed below) Charitable activilits (analy5cd bElow) (236.312) 11,852 (192.918) (13.671) Total expenditure (248.164 206.589 Nct expenditure 56.354 30.799 Net nKivemertt iti fiThl$ 156,354) (30,799) Re¢on¢115atlon of f•d$ Total funds bmu8ht foThvard Total funds wri¢d fonvdrd 195.843 226.643 139,489 195,844 Thi5 tA8e does not form PArtof the 5tstutory fitwKial srat¢m¢nts. Pa8e 24
Your Emoiffion21 Support Service Detailed Statement of Finantial Attfvltles for the Year Ended 31 August 2023 Totsl 2023 Total 2022 lknJr4lions ondl¢gt¥Ci Committed giving Le8acics atld bqucsts Appeals and thThatiotts Gift Aid tsx reclaimed 68.056 86.779 17,612 12.810 78,013 61.070 16,000 10.022 185.257 165.105 Chrtritsble actiyitie5 Other 6553 10.685 6,553 10,685 R4isiKgfMftds Wages and $arleS Sub¢otttract cost Staff rraitling Rent and ratcs LighL heat andpow¢r Compuler sofhvare aDd maintcnance costs {197,834) (21,422) (832) (8.827) (3,095) 4,302 (160591) (J7.392) (10.594) (3,496) (236,312) (192,918) In5ufdnce (755) (262) (1.453) {1.244) (1,987) {2,705) (1.131) {2,291) 24 (1.255) Telephone and fax Printin8. t*age and 5tatM)O¢ry Sundry exn5¢S Travel aNd subsistence Advertising Independent ¢xamine¢s fe¢ Baokchar8es (1,709) (4.871) (480) (69) (3.624) (1,639) 11,852 {13.671 This page thxs not fom) partof the Stathry financial statements. Page 25