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
#148

Your Emotional Support Service
Contents
R¢ference and Administrative Details
Chief Executive Officer Report
3to8
Independent Examin&$ Report
S￿ernent af FI￿￿¢1*1 A￿1Vill¢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 ReEistr*liofj Nurnber
1147443
Comp*ny 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 lutt0xe￿r) 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 Off￿er Report for the Y¢•r EDd¢d 31 A4gust 2023
This report follows a year for Your E￿￿tional Support S¢ryJ"ce (YESS) wheff we have seen Some Si￿Alficant
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 ￿tt￿n￿¢&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 fina￿la1 stability.
In additiort to Julie's retiremen4 our Developmeni Otyicw. Sarah Pri￿bald 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 Emotion*1 Support Service
Trustee, Report
The trustees. WFX) are also di￿10[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 tsw*es for th¢ purpose of Charity law and throu8hout this report are
collectively referred to a$ the tr￿lees. 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$'.
Mr Stephen Hill
Mts Kathryn Blackburn
MrZd2iilaw KnLP5ki
Miss t£igh4nne Mayall
YESS provides supporc for emotional aTrJ mentsl health rtlatfyj Issu¢s io individuals operating within
Staffordshire but primarily within Uttoxeter and surn)unding ar￿. YESS offer therapeutic interventions via
counselling. training and groupwork. YESS offu a blended approach to dclivcry and now offer online sessions
to those who feel this is rnost helpful.
YESS ain% to provide a 5afr. professional. and hi8b*uality service to the conunuDity 9￿j ett$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 j￿Jge￿L
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 b￿d 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 ¢hallen￿ll8 year ecot)omically and socially for rn￿h 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
inCr￿e 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 gra*￿1 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 t￿n 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 respo￿sibilItieS 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 l￿d￿l
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, ￿$t￿t th¢ir
rcport with the futhttcial Statements of the charity for the year ended 31 AUg￿t 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 hi8h*uality 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 m￿1&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 ex￿lenCe.
Freedom.. Eoablirg freedotn and a¢¢eptww¢ without judgement.
Forward Thinking: AT) inT)ovatsve service th&t grows with th¢ comm￿lty.
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 govern*Dce and mITragen￿￿t
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 n￿re ski115 and experience in idcntifiablc
rwims su¢h as bid-writing, policies. and wttedure5, and th￿d sector organizational development awarenes
New Trustees have been Succ￿$fi]llY appointed with rnuch-needed skills that havc added depth to the
managemettt commbtie
lftdu¢rfon •NdtraiMing oftrxstee
We aim to continu¢ to provide traiDinÉ on identified areas of governance for all trustees and [￿tential tTUStees.
All trustee5 are given the YESS busi￿SS plan that outline5 the orsani7aiion's futUTe development and
inforniation about Charity's Structure and remil. The trustees ar￿j stsff benefit from ￿)1￿¢ ¢ollab)rative workit)&
and thcrefore wr aim to have rnore days planned to look ￿ the seryi¢e developmeni.
Orgurti$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.
Fi*afiei*l instrwments
Objeclives wJdpolicieJ
The charity's activities expose it to a number of financial risk5 i￿1￿11n8 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 trus*e,
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
th￿t 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 SPTt*J 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 liq￿dIty 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). T￿￿tteS have artempted to place an approximate valut based on identifying the
¢ir¢umstances ift which the Teihined fi￿dS 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 n￿nitOred 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 ￿t￿esMCted 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 rnanageme￿L
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 G￿rallY 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 eX￿ndit￿re, 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$tee' Report
sta¢ whether appli¢able a￿Ounting stsndatth, ¢ompri$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 res￿nsIble 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 CoMpan￿S website. Legislation governing the preparation hnd dissemination of firtancial
stst¢n*nts may differ froTn Iw'slation in other jurisdictions.
Th¢ atuw81 re￿rt 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 a￿ordanCe 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
a￿o￿nts 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
N￿e
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:
Dot￿10￿$ 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 C￿ed forward
13
195.844
195,844
All of the charity's activiiies derive froTn ¢￿tin￿]ng operntions during th¢ at￿V¢ 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$: Amou#ts f*lling due wiihin t)De y¢•r
12
23.215
31.885)
Net eurrtnt assets
130.703
187.757
Net assets
139.489
195,844
Fund¥ of the eh•rity:
Unrestritted income funds
unrestric￿ ￿rtd$
139.489
195,844
Total fund5
13
139.489
195.844
For the f￿alle1a1 year etJdiTh8 31 A￿￿$1 2023 charity was entitled to ¢￿t￿pIlOn from audii uod¢r se¢tion 477
of the Companies Act 2(K)6 relatin8 to small cornpaDie5.
Dirt¢tors' r¢$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¢ no*s on pJ8es 12 to 22 fom an inte￿1 part of fiD8￿121 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 IT￿tte 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¢ $tsted.
ststement of ¢ompllan¢e
The f¥nancial st4tements have been prepared in a¢¢ordan¢¢ with Accountin8 and lie]KTrrting by Charities:
StstemeDt of R¢¢ommend¢d Pt2Ctiee (applicable to charities preparing their accounts in accordan¢e with the
Financjal Re￿rtIng Stsndard applicable in ihe in( and Republic of Ireland (FRS 102)) (issued in Octoiw 2019)
- (Charities SORP (FRS 102)), the Financial Reptirting StandaTd applicable ID the UK and Republi¢ of Ireland
{FRS 102) and the Companies Aci 2(K)6.
Ba$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 c￿le¢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 n￿lfied 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 Iq￿rting 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 arno￿1 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 C￿nOt 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¢, allO￿ting property Costs by flIMTrr arw. or per eapila. staff costs by the
tiTll¢ spent and other costs by their usage.
Gov¢rn*n¢¢ ¢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 ex￿DSeS.
T*xatiort
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 CoT￿ratiON 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￿ r￿ed 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 C￿10￿￿ 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 or1￿￿al 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 F*Jm)wing5 are initially recorded at hir value, Dei of transactioD costs. Jnterest-bwiti
[ro￿ngs are subsequently carried at amortised cos4 with the diffeTence be￿￿eTr 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 ir￿l￿ded 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 a￿1 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 Fil￿ncial Activiiits in the period wbi¢h they
arise except for.
l) exchange difference5 on transactio￿8 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
Comp￿hen51ve 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 ￿tO￿nIsed whth the Ch￿lty 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 residu*l interesi in the assets of
the charity thr deducting all of its liabilities.
Reeogfttiton andmeosu￿mtItt
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 p￿sent value of the fi￿re payments discounted at a market rnte of Inte￿St foT a
Similar debi inStn￿ent.
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 re￿gnised amounts and the chaTity intends either to settle on a
net basis. or to Tealise the asset a￿d satie the lia￿"￿ty simu1trDeo￿￿y.
Financial assets are defec0gTr￿d 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 oK*nership of the fjnancial assel or ¢) tb¢ ¢ha¥ity, despite having retained Some. but not a]1,
$i￿1fiCant 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 Emotion*1 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 princi￿1 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 D￿ti￿rIty 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 I￿u¢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¢oun*d amount of the or other consideration ex￿ted
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 re￿1ve 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 1ostnLD￿ts for specul*ive 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 rt￿rtillg 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 st8*ment of finan¢ial aciivit1¢5 depends on the
nature of the hedge rel*ionship.
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 identi￿1 85set provides evidence of fair value as long as
there has not been a significant change in economic CircU￿￿￿tanCes 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 do1￿10th$
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 Emotion*1 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$
Cener*l
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 tsX*io
9 T*ngiblt r￿ed ￿$¢1$
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 Augl￿t 2023
Net book
At 31 Augusi 2023
8.786
8.786
At 31 Augllst 2022
8.087
8.087
10 Debt4)
2023
2022
Tr￿e debto
Prepayments
Ac¢n*d 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 d*t 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
Unre5trlc￿d
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] Aug￿51
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 An*lysts 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 eX￿￿dittlr¢
56.354
(30,799
Net movejwnt in fithds
{56J54)
130,799)
Retonciliatiort of funds
Total funds br￿Jgbt foThvard
Total ffiJDds carrkcd fonvard
195,843
226,643
139.489
195,844
This page does not forni part of the Sta￿tOry 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 ex￿n5¢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 Sta￿thry financial statements.
Page 25