Company registsairon number.. 07727783 Charity registration number.. 1147443 Your Emotional Support Service (A company limited by guarantee) Annual Rep and Financial Sthtements for the Year Ended 3 1 August 2025 Nllllwlllllllllll •AE1103YO 23112r2025 CC•IPANIES HOUSE A31 Philip Bames & Co (Urtoxeter) Lsd 40 Caner Street Uttoxeter stsffordshire ST148EU
Your Emotional Support Servite Contents Reference and Admir]istr#tive Details Chief Ex¢cutiYe Offir¢r Report Trustee, RerA)rt 3¢06 Independeni Examinee5 Report Ststement of Financial Activities Balance Sheet Noies to the Financial Stsiements IOto20
Your Emotional Support Serviee Referen¢¢ and Administralive Detail$ Chairma Mr James Alexander Ty¢ Seeretary Mr Sam Wrighi Charity Registrntion Number 1147443 Company Registratlon Number 07727783 The charity i5 inrporated in England. 13a Market Place Ulloxeter Stsffordshi ST14 8HY Registered Offi¢e Ind¢pend¢nt Examiner Philip Barnes & Co (Uttoxeter) Ltd 40 Carter Stseet Uttoxeier Staffordshire ST14 8EU Page I
Your Emotional Support Service Chi¢f Executive Officer Report for the Year Ended 31 August 2025 l am pleased to say ihat. de5Plte th¢ pre5sur¢s oft our statying team and on charitable d(mations, YESS has continued to successfvlly deliver on its objectives and provide an invaluable service. at a high stsndard, to those mosl in n¢¢ As an or8anisation w¢ have oontinll¢d to work towards a stsbilisation of fixed costs and a reduction in our deficbt. A full review of our operatrng processes and ¢05ts has enabled us io establish a solid commercial foundation 8nd a deeper understanding as io our w5t base and flnances. In addhtion, we have seen a move of our location from Carter Str¢¢t to Market Plarx which. along with an increase in fir space, has resulied in a 50Q/• reduction in our lease expenditu. As we move forward we are looking lo build on our existing Tevenue streams and d¢velop new opportunittes to IncrSe funding in the privaie and COTnm¢rcial sedor. Only by increasing our revenue and conrrolling our cos n we meet our core obje¢tive io deliwtt support free * the Int use to those who need it m05t but cannot afford it. The year has seen a significant staffing challenges wilh Samaniha Miles. our Clinbcal Lead and Barbara Birch, our finance officer, continuing to abwb many of the responsibilities of our previous CEO'S after they left the organisarion. Sam and Barb have the graiefijl thanks of the Board. everyone ihat she has ever supported. and me personally for absolutely everything the has done for YESS. To build on our str¢ngth in the latter part of the year we have begun the proces5 of recrniiing a Charity Lead. I'd like to thke the opportunity to fonnally thank those colleagues and trustees who have left us over the 1&5t 12 months. 'I'heir conrribution to the success of YESS and their piofessionalism is a wonderful refleciion of their ski115 and values. We have also welcomed 50ffle exciting new additions. both in the clinical and management teams and look forward io the tle with them in the charity. I would also like to thank our Board of TnJstee5 for their continued sUPPOrt over the la51 12 months and recognise those who have accepted greater respnsibilities Directors of the Charity or have contributed to ihe various projects and worksrreams that have Ixen undertaken. Particular thanks go to Kathryn Blackbum and Fiona Bowyer who have taken on the HR and Marketing rtsp)nsibililies following the chan8es in lead¢rship. We have strengthened our board with the apsx)intmeni of Katie Stanley and Russell Lipscom who both bring a wide rdn8e of 5ki115 and experience which will *ld Strength to YESS and the work we do. James Tye . Chair
Your Emotional Support Service Tnlee. Report The misiees. who are a150 directors of the charity for the purposes of the Companies Aci 2006, present their report wilh the financial statem¢nts of the charity for ihe year ended 31 August 2025 Th¢ truste¢s have adopied Ihe provisions of Accounting and Reporting by Charities.. Slatement of RecomTnended Practice applicable io ¢horiti¢s prering their accounts in accordance with the Financial Rep)rtirtg Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2015). DIRECTORS AND TRUSTEES Th¢ dire¢tors of the Charity are its instees for the PUTPOS¢ of Charity law and throughout this report are ColltiVelY referred &8 ihe mbStee& The trustees 5¢rving during lh¢ year and since ihe year end were &% follows: Chaimian Mrjames Tye Secretary: Mr Sam Wright Trea8urer= Mr Alan Curtis Mr Stephen Hill- left Dec 24 Mrs Kathryn Blackburn Mi$s i*ighanne Mayall- left July 25 Mrs Fiona Bowyer Mrs Katie Stanl¢y- 8ppiint¢d Jan 25 Mr Russell Lipscornb¢- appointed July 25 OBJECTIVES AND AcfiviTIES YESS provides support for emotional aThJ mental healih related issues to individuals operatiTtg within Staff(Trrdshire but prirnarily within Uttoxeter and surrounding areas. YESS offer therapeutic intervention5 via counsellin& irainins and groupwoTk. YESS offer a blended approach to delivery and now offer online sessions io those who feel this is most helpful. YESS aims lo provid¢ a safe. profe5SiOllo1, and high-quality s¢rvi¢¢ to the community and ensure that all provision is insured monitored and adheres io BACP ethical framework Our objeciives are.. YESS provides a safe space where you can saftly explore your diverse mental healih wellEn%. Our values: Flexible- Offering a varied ski115¢t to meet your need5. Family: Respeciing and understanding families as the experts in their own experience. Freedom: Enabling freedom and aeceptsnce wthoui judgement. Pag¢ 3
Your Emotional Support Service TThstee' Report Forward Thinking.. An innovative service that grows with the MMunity. YESS SERVICE DELIVERY School based work Local GP Project Private Therapy Mental Health Training Clinical Sup¢rvision Parent support Burton Mind to deliver firture focus projeL* Turnaround Project Uttoxeier Togeiher for Care% Structur< governance and manageent Ivuiure ofgoverNlng docMmeft¢ Your Emotional Siippr)rt 8ervice 15 a Company limited by guarantee and not having share capital. It is a not for profit rnaking organisation and registered Charity governed by its Memorandum a1 Articles of A550ciatiuii. Reeruitmenk qnd oppoinlmenl ollrnstse The Charity recogrtizes that the tnJste¢ tM)aTd n¢¢ds to have a diverse rdnge of skills, experience and knowledge to run the organization effectively. TTUSttts were previously appoinied on a word of mouth and personal recommendation basis. Howev¢r, it has been id¢ntifi¢d that li needs mor¢ skills and experience in identifiable regions such as bid-wriiin& policie5, and procedures, and third sector organization81 d¢velopment awareness. New Trus5 have been su¢ttssfully appoinied wilh muthneeded skills that have added depth to the management committee. Jndueiion andtroining offruslee We aim to continue to provide training on identified areas of governanc¢ for all trnsitts and potential trustees. All trustees ar¢ given the YESS business plan that outlin¢s the organization's fvture development and infomiaiion about Charity's structure and remit. The irustees and staff benefit from joint collaborative workin& and therefore we aim ro have more days planned to look at the service development. Orgauiiauomalslrnclure The Management Committee comprises seven elected tnw of which inclth thre¢ app)inted offi¢¢r5. Th¢ Committee meets regularly throughout the year. A rnajority vote takes decisions. and the Comtnittee appoints a Service Lead to manage the organisation's day-io-day operations, ensure that the organisation meets its aims and objectives. provide leadership io the or8anisation, and tsk¢ reswjnsibility, alOnlde the trustees. for strJtegic development and planning.
Your Emotional Support Servi¢e Trnstee, Report FiAan¢ial instrumeThts Objeclives andpolicies The charity'5 activities expose it to a number of financial risks including credit risk, cash flow risk and liquidity risk. The u5¢ of financial d¢rivatlV¢5 15 governed by th¢ charity's policies approved by the board of trustee, which provid¢ written principles on the use of financial derivatives to manage ihese risks. The charity does not use derivative financial instruments for speculative pun)oses. Cosliflow risk The charity's activities expose it primarily to ihe financial risks of changes in foreign currency exchange rates and interest raies. The charity uses foreign exchange fonvard contracts and inlerest rate Swap contracts to hedge th¢se exwsures. Interest bearing assets and ITabilities are held at fixed rnte to ensure certainty of wh flows. Credil risk The charity's principal fittancial assets are bank balaftces and eash, trade attd other receivables, and inve5tm¢nts. The charity's credit risk is primarily albub]e io its trade receivables. The amounts presented in the balanc¢ sheer are net of allowances for dotsbtful receivables. An allowance for impaimient is made where there is an iderhtified 105s eveni which, based on previous experience. is evidence of a reducrion in the recoverability of the ¢ash flows. The credit risk on liquid funds and derivative finarKial instruments is lirnited be¢au5¢ the counterparties are banks with high credil-ratings assigned by iniemational ciedit-raiing agencies. The charity has no significant concentration of credii risk. wilh exposure spread over a large number of counietpanie5 and cuMomers. Llquidity risk In order to maintain liquidity to ensu that sufficient fund5 are available for ongoing operations and futur¢ d¢velopm¢nts, th¢ charity use5 a mixture of long-t¢nn and short-t¢Trn debt finance. Further details regarding liquidity risk can be found in the Statern¢nt of aclltIng p)licies in the financial statemenis. Policy on reserves The Trugiees have examined the requirement for iheir retsined fijnds. In line wth revised guidance from the Charity Commission (2012), Twstees have attempted to place an approximaie value based on id¢ntifying the circumstsn¢¢s in whi¢h th¢ ret#in¢d fvnds w(buld b¢ n¢ed¢d to sustain charithble aciivities. The Charity aims to maintain a funds balance of which is sufficient io coyer short tenn operating ¢05ts. The Trustees consider sufficient fvnds will provide the ability to respond to applications for grdnt5. provhd¢ 5¢rvi¢es and facilitie5 to childr¢r4 young people and families and ensure that support costs are met for an adequate period. The organisation is well placed in temis of CUTrent furtds, and this will b¢ monitored and reviewed quarterly by the Trustees and Service lead, to avoid closure if funding difficulties arise. The Board of Trusiees of YESS has agreed io keep a certain level of monetary fvnds to ensure that (he primary op¢rdtions ran continue. The Trustees consider that the unrestricted fund5 as disclosed in ihe Siatemeni of Financial Attivilies are a suitable tsrgei sum for general funds io be set at. This amount covers the managem¢nt, administrdiion. Contrac and support costs. Witho which the Charity could noi fvnction. Page 5
Your Emotional Support Service Trnstee, Report Statement of trustee. re5POJ15ibilities The trust¢¢ (who are also th¢ direc5 of Your Emoitonal Suppm Service for the purp05¢5 of company law) are responsible for preparing the trustee. report and the financial sthtements in accordance wilh applicable law and United Kingdom Accounting Standards (United Kingdom Generdlly Aepted Accounting Practice). including FRS 102 "The Financial Reporting Standard applicable in the UK and Republi¢ of Ireland" Company law requires ihe Imstee to prepare financial statements for each financial year. Und¢r wrnpany law the trustee must noi approve th¢ financial statements unless they are satisfied that they give a true and fair view of the stsie of affairs of the charitabl¢ company and of the incoming resources and applI110n of resources. including its income and expenditure. of the Charitable company for that riod. In preparing these financial statements. the trustee e required to.. select suitabEe accouniing wTrlicies and apply them wnsistently. observe The method5 and principles in the Charitie5 SORP- mak¢ judgements and estimates that are reasonable and prudent- state wheiher applicable accounting siandards. comprising FRS 102 hav¢ been follow¢d. subject w any material departur¢s disclosed explained in the financial ststements. and pr¢paTe the financial statements on the going concern basis unless il is inappropriaie to presume that the charitable company will continue in busine5S. The irustee are responssble for keeping proper accounting records th* can disclose wilh re&%onabl¢ accuracy at y time the ftnancial position of ihe charitable company and enable them to ensure th'at the financial statements comply with the Companies Act 2006. They ar¢ also re5ponsibl¢ for safeguarding the assets of the charitable Company and hence for iaking reasonable steps for the prevention and detection of fraud and other irregularities. The truste¢ are responsible for the maintenance and integrity of the corporate and financial infomiation included on the charitable Companys website. L¢gislation governing the preparation and diss¢rnination of finan¢1 stateTnents may differ from Itgislation in other jurisdictions. The annual report was approved by th¢ tThtte of the charity on 9 December 2025 and Signed on its bchalf by.. Mr James Alexander Tye Chairman Page 6
Your Emotional Support Service Independent Examiner's Report to the trustees of Your Emotional Support Service ('the Company.) I report to the charity trustee on my examination of the aw)unts of the Company for ihe year ended 31 August 2025. ResponsSbllities *nd basis of report As the charity's irustee of th¢ Company {aThd also its direciors for the purp05¢s of cornpany law) you are responsible for the preparation of the a¢counts in accordance with the requir¢ments of lh¢ Companies Act 21)06 ('the 2006 Act.). Having satisfied myself that the accounts of ihe Company ar¢ not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I r¢port in respect of tny exztnination of your charity's accounis as carried out under section 145 of the Charities Aci 2011 ('rhe 2011 Act'}. In carrying out my examination S have followed the Directions given by the Chariry Commission under section 145(5Kb) of the 2011 Act. Independent examiner's st#tem¢Th¢ I have completed my examination. I confirni that no matter5 have Te io my aneniion in connection wi(h the examinaiion giving me cause to believe- accounting records were not kept in respect of Your Emotional Support Service as required by section 386 of the 2006 Aci.. or 2. th¢ a¢wunts do not accord with those records. or 3. the accounts do not comply with th¢ accounting requirements of section 396 of the 2006 Act oiher than any requirement that the ttccounts give a'true and fair view which is noi a maller considered as part of an independent exaMinaiion- or 4. the accounts have not been prepared in accordance with the meth(yJs and principles of the Statement of Recomrnended Practi¢¢ for accountTrng and reportbng by chariiies lapplicable io charities preparing their accounts in a¢wrdan¢¢ wilh the Financial Reping Standard applicable in the UK and Republic of Ireland (FRS 102)]. I have no concerns and have come across no other mallers in connection with the examinalion to which attention should b¢ drawn In this report in order io enable a proper understanding of the accounts tt> be reached. 40 Carter Stre¢t Uttoxeier Staffordshire ST14 8EU 9 December 2025 Page 7
Your Emotional Support Serviee Statement ofFinancial Activities for the Ye4r Ended 31 August 2025 (Including Income and Expenditure Aetount and St¥tement of Total R¢cognised Gains and Losses) Unrtstricted funds Total 2025 Not¢ Income and Endowments from: Donations and legacies Charitable activities 208.019 14.455 208,019 14,455 Totsl income 222,474 222,474 Expenditure on: Raising funds Charirable activities (248.401) (13,662) (248,401) {13,662) Total expenditure (262,063) (262.063) Net ¢xpenditure (39.589) (39,589) Net movement in funds (39.589) (39,589) Reconelllation of funds Total funds broughi forward Total funds Caled forward 110.070 110.070 13 70,481 UThrestricted funds 70,481 Totgl 2024 Note Income and EndowrneDts from: Donation5 and legacie5 Charitable activities 190,466 10,939 190.466 10.939 Totsl income 201,405 201.405 Expenditure on: Raising fvnd5 Charitsble actlVLties (213,441) (17.381) (213,441) 17,381 Total expenditur¢ (27n,822) (230.822) N¢t ¢xp¢nditure (29,417) (29.417) Nei movement in fijnds (29,417) (29,417) Reconciliation offunds Totsl funds broughi forward Total funds carried forward 139,488 139,488 13 110,071 110,071 All of the charity's aciivities derive from continuing operations during the above two periods. The fijnds breakdown for 2022 is shown in note 13. The not¢s on pages 10 10 20 fonn an integral part of these financial ststements. Page 8
Your Emotional Support Service (Registration number: 07727783) Balance Sheet as at 31 August 2025 2025 2024 Note Fixed ets Tangible assets 12,844 11,328 Current assets Debtors Cash at bank and in haTh 10 28,196 75.364 20,120 88.303 103.560 108,423 Creditors: Amounts falling dye wi¢hiB one year 12 {45,923) (9.680) Net current assets 57.637 98.743 Net assets 70.481 110.071 Funds ofthe ehrity: Unrestrieted ineome funds Unres(ricied funds 70.481 110,071 Total funds 13 70.481 110.071 For the financtal y¢ar ending 31 August 2025 th¢ charity entitled to ¢xernption from audit under section 477 of the Cornpanies A¢t 2006 r¢ltttbng to srnall cornpani¢s. Direetors, responsibiliti¢s'. The members have not required the charity io obtsin an audii of its accow)L8 for the year in qu¢5tion in accordance with section 476. and The direciors acknowledge iheir responsibiltlies for complying with th¢ requirernents of the Act with respect to accounting records and the preparntion of accounts. The financial statemenis on pages 8 to 20 were approved by the tms*e. and authorised for issue on 9 Dec¢TnE 2025 and signed on their behalf by: Mr James Alexander Ty¢ Chaim)an The note5 on pages 10 th 20 forni an integral part of these financial statements. Page 9
Your Emotional Support Service Notes to the Financial Statements for the Year Ended 31 August 2025 I Charity ststyg The charity is limited by guarantee, incorFX)raied in England. and consequently d0¢5 not hav¢ share capital. Each of the trustee is liable to contribut¢ an amount not ¢x¢e¢ding £Nil iowards the assets of the charaty in th¢ event of liquidaiion. The address of its regLStered office is-. 13a Market Place Uttoxeter Stafford5hir¢ ST148HY These financial Statements werc authorised for i55ue by thc tru5te¢ on 9 DeCemr 2025. 2 Accounting policies Surntnary of significant accounting policies aDd key accounting timt¢S The principal accounting policie5 applied in the prepardtion of ihese financial statements are set out below. These policies haye been cOnsieilY applied to all th¢ years pre5¢nt¢d, unle55 otherwise ststed. St3t¢menl of ¢ompli8Trce The flnancial statements have prepared in accordwKe with Accounting and Reporting by Charities". Sratemeni of Recommended Prnctice (applicable to charities preparing their accounts in acwrdan¢e with the Financial Reporting Standard applicable in the UK and Republic of Iieland (FRS 102)) (issued in October 2019) (Charities SORP (FRS 102)), the Financial Keporting Standard applicable tn the UK and Republic of Ireland (FRS 102) and the Companies Aci 21KI6. Basis of preparation Your Emotional Support Service meets the definition of a public benefit entity under FRS 102. A55ets and liabilities are iniiially rogniSed ar histori1 cost or transaction value unless otherwise Sed in the relevant accounting policy notes. Going concern The m]stee consider thai there are no material UertaInl7es about the chariWs ability io continue as a going concem nor any 51gnLfi¢ant arw of ur]c¢rrainty that affwr the wing value of &5sets held by ihe charity. Income and endowments All income i5 reco8ni5ed once the charity has enliilement to the income. it is probable th the income will be received and the amount of th¢ income receivable can be measured reliably. Page 10
Your Emotional Support Service Notes to the Financial Statements for the Year Ended 31 August 2025 Dondlions 4ndlegocies Donations are recognised when the charity been notified in writing of E¥)th the amount and s¢ttlernent date. In the ¢vent that a donation is subject to conditions Ihat require a level of p¢rfornian¢¢ by the charity beftsre the charity is entitled to the funds, Ihe income is deferred and not recognised until eith¢r thos¢ conditions ar¢ fully met, or ihe hjifilment of those conditions is wholly within th¢ ¢ontrol of the charity and li is probable that ihese ci)nditions will be fulfilled in the reponing period. Legacy gifts are recognised on a case by case basis following the grant of probate when the adrninistratorlexecutor for ihe estste has communicated in writing both the amotsni and selllement dale. In the event thai the gift is in the form of an asset other than cash or a financial asset traded on a recognised stock exchang¢, recognition is subject io the value of the gift being reliably measurable wilh a degree of reasonable accuracy and the title io the asset having been transferred to the charity. Expenditure All ¢xpenditur¢ Is cOgnIsed once there is a legal or constructive obligaiion to th expenditure, it 15 probable settlernent is requhred and the amouni can be measured reliably. All costs are allocaied to th¢ applicable expendilure heading ihar aggregate similar cosis io ihat category. Wher¢ costs cannot be directly attributed to particular headings they have ten all(Kated on a basis CQn515tent with the use of resources, with central staff costs allocated on the basis of time spent. and depreciation charges allocaied on the portion of the asset's use. Other support Costs are all(Kated based on the spread of sraff costs. Ralslngfunds These are costs incurred in attraciing volunwy income. the management of investments and those incurred in trading activities thai raise funds. Support Costs Support Costs include central functions and have len alkKaied io activity Cost categories on a basis consistent wilh ihe use of resources, for example. allocating prom costs by floor areas, or per capita, stsff costs by the time Spent and other costs by iheir usage. Governgnee cosls These include the costs #ttributable to the eharity's compliance with constilutional and statutory requirements, including audit, strdtegic managemeM and trute mtttings and reimbursed expenses. Taxatio The charity is considered to pass the test5 set out irt Parngraph I Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporntion tsx purposes. AccordiTbgly, the charity 15 Potentially exempi from tsxation in respect of incom¢ or capital gains received within categories Covered by Chapr 3 Part I l of the Corporation Tax Act 2010 or Section 256 of the Taxalion of Chargeable Gain5 Act 1992. to the extent such income or gains are appli¢d ¢x¢lustv¢ly io ¢hY4ritabk purpose Tangible fixed z5sets Individual fixed ass¢t5 Wsting £0.00 or more are initially recorded at cos4 less any subsequent aumUlated depreciatLOrt and subsequent accumulaied impaimnt losses. P4g¢ll
Your Emotional Support Service Notes to the Financial Statements for the Year Ended 31 August 2025 Trdde debtors Trade debtors are amounts due from customers for rnerchaThJise sold or services performed in th¢ ordinary course of busine5S. Trade debtors are recognised initially the transaction price. They are subsequenily measured at amorti5ed cosi sing the effective iniere5t method, les5 provision for impairn*¥bt. A provision for the impairnient of trdde debtors is established when there i5 objectiv¢ ¢vid¢rK¢ that the charity will be able to collect all amounts du¢ according to the original terns of the receivables. C8$h and cash tquivalents Cash and cash equivalenis comprise cash on har and call deposits, and other short-temi highly liquid investsnerht5 that ar¢ readily convertible w a known amouni of cash atMI are subj¢rt to an insignificant risk of change in value. Borrowing5 Intere5t-bearing borrowings are initially recorded at fair value. nei of tranSalon costs. Inter¢sl-bearing borrowings are subsequently carried at amortised cos( with the difference between the proceeds, net of transaction costs, and the amount due on redernption being recognised as a charge to the Statement of Financial Attiviti¢s over the period of the relevant borrowin Int¢rest expense is recognised on the basis of lh¢ effecliye interest method and is included in interest payable and similar ¢h#rges. Borrowings are classifled as current liabililies unless the charity an unconditional right to defer settlement of the liability for at least twelve months after the reporting date. Foreign exehange Transactions in foreign ¢urrencies are recorded at th¢ rate of exchange at the date of the transaction. Monewy assets and liabiliries denorninaied in foreign currencies at the balan¢e shttt dale are reported at the rates of exchange prevailing at that date. The results of overseas operdtions are translated at the averdge rdtes of exchange during th¢ p¢riod and their balance sheets at the rdtes ruling ai the balance shttt date. Exchan8e difference% arising on translation of the OnIng net assets and results of overseas operations are reported in other comprehensive income and accumulated iii ¢quity (attributed to non-controlling interests as appropriate). Other exchange differences are rewised in the Ststement of Financial Activities in the perii)d in which they arise excepi for: l) exchange differences on transactions entered into to h¢dg¢ c¢rtain foreign curr¢n¢y risks (see above)" 2) exchange differ¢nc¢s arising on gain5 or losses on non-monetary iiems which are recognised in other comprehensive income- and 3) in the case of the con501idated financial statements, exchange differences on monetary it¢ms receivable from or payabl¢ lo a foreign operdtion for which settlement is neither planned nor likely to occur (therefore fom)ing part of the net investmeni in the foreign operation), which ar¢ rewgnised in ollr comprehensive income and reported under equity. Page 12
Your Emotional Support Service Notes to the Financiydl Statements for the Year Ended 31 August 2025 Fund strncture Unr¢stricted income funds are general funds that ar¢ available for uge at the trusiee discretkon in furtheranee of the objectiv¢s of ihe chariry. Fin8Rci41 inslrnrnents CldssI]Icalion Financial assets and finala1 liabilities Jr¢ recognised when the charity becomes a paty to the contractual prov15ions of the instrument. Financial liabilities and equity instruments are classified according io the substhnce of ihe contractual aangeMentS entered into. An equity instrumeni is any contraci thai evidences a residual interest in the assets of the charity after deducting all of its liabilities. RecogniTlion andnO5reMeThI All financial assets and liabiliiies are initially measured at transa¢tion pri¢e (including tyansadion ¢osts), except for those financial a55ets classified as at fair value through profit or loss, which ar¢ initially measured at fair value (which i5 normally the trdn5aCtion pritt ¢x¢ludin8 trdll5action costs), unle5$ the arrang¢ment constitutes a financing tran5a¢tion. If an arrangement constitutes a financing transaciion, the financial asset or financial littbility is rne85ured at the present Yalue of the future payments discounied at a market raie of interest for a similar debt instrument. Financial assets and liabilitie5 are only offs¢l tn the statem¢nt of financial FOSition wh¢n. and ¢)nly when there exists a legally enforceable right to sei off the recognised amounts aThJ the charity intends either to s¢ttl¢ on a net basis. or lo realise the asset and settle the liability simulttneously. Financial assets are derecognised when and only when a) the contractual rights ¢0 the cash flows from the financial asset expire or are settled, b) the charity transfers lo another party substantially all of the risks and rewards of ownership of the financial ass¢L or c) the ¢harity, d¢5Plte having retsined som< but not all. significani ri8ks and rewards of ownership. hJ5 trdnsfrrrrd wntrol of th¢ $¢t to another party. Financial liabilities are dereeognised only when the obligaiion specified in the contract is discharged, eancell¢d or ¢xpir¢5. Page 13
Your Emotional Support Service Noles to the Financial Statements for the Year Ended 31 August 2025 Dehi inslruments Debt in5trum¢nts whi¢h meet the following condiiions are subsequently measured at amortised cost using th¢ effective inter¢st method= (a) The contractual return to the holder is (i) a fixed amouni- (li) a posltive fixed rnte or a positive variable rate- or (iii) a cornbination of a positive or a ne8athvt red Tate aTKI a positive variable Tate. (b) The tontract may provid¢ for repaYThnts of the principal or the return lo the holder (but not both) to be linked to a single relevant observable index of general price inflation of th¢ ¢urrency in which the debt instrLEment is denominated. provided such links are noi leveraged. (c) The contract Tnay provide for a determinable variation of the reium to the holder during the life of the instrument, provided that (i) the new rdte satÉsfies condition (a) and the varialion is nol ¢onring¢nl on future ¢vents other than (l ) a change of a coniractual variable (2) io protect th¢ holder against credit deterioration of the issuer. (3) changes in l¢vies applied by a central bank or arising from changes in relevant taxation or law- or (li) the new rate is a rnarket rate of intertsi and satisfies condition (a). (d) There is no contractual provision that could. by its tums. result in the hold¢r 105ing th¢ principal amount or any interest allributable to the current period or priorperic¥J (e) ContractU31 provhsion5 thal p¢mit the issuer to prepay a d¢bt instThment or pemit the holder to put it back to th¢ issuer before maturity are noi coniingeni on future events. oiher than to protect the holder against the credit deteriordlion of the issu¢r or a change in Control of the issuer, or (o protect the holder or issuer against changes in levies applied by a central bank or arising from changes in relevant taxation or law. (O Contra¢tual provi510ns may pennit th¢ ¢xt¢nsion of thr t¢rm of the debt instTumenL provided that the return to ihe holder and any other contractual provisions applicabk during the extended term sat15fy th¢ conditions of paragraphs (a) to (c). Debt instruments that are classified &5 payable or receivable within one year on initial recognition and which meet the above conditions are rneasured at the undiscounted arnount of the wh or other con5id¢ration expected to be paid or received. nei of impairn)¢nt. With the excepiion of some hedging insMbMen oiher debt instruments not meeting these condilions are measured at fair value through profil or lo&& Commitmenis to make and recehve loans which meet th¢ wnditions mentioned above are measur¢d at cost (which may be nil) less impaim)enL Inveslments Inv¢5tm¢nts in non-¢onv¢rtible preference shares and non-puttable ordinary or preferenc¢ shares (where shares ale publicly traded or their fair value 15 reliably measurable) are measured ai fair value through profit or loss. Where fair value cannot be measured reliably, investsnents are measured at cost less impaim*nt. Investrnents in subsidiaries and associates a measured at cost less impaimeni. For investments tn subsidiaries acquired for consideration including the issue of share5 qualifying for TrE¢r relief. c05t is mea5ur¢d by reference to the nominal value of the shares issued plus fair value of oth¢r considerntion. Any premium is i8nor¢d. Page 14
Your Emotional Support Service Notes to the Financial Statements for the Year Ended 31 August 2025 Lleriwilvefindncl&l Ins1runits The charity uses derivaiive financial in5tnJments to reduce exTM)sure io foreign exchange risk and interest rale movements. The charity does not hold or is5u¢ derivative financial instruments for speculalive purpose5. Derivattves are initially recognised at fair value at the date a derivative contrdct is ¢nter¢d into and are subsequently rerneasured io their fair value ai each rep)rting dale. The resulting gain or 10s5 is recognised in statement of financial activities immediately unless ihe derivative 15 designated and effective a5 a h¢dging insirumenl, in which event ihe liming of the recognition in statement of financial 4¢tiviti¢s depends on the naNre of the hedge relationship. F4Tir vulue mefjsuremenl The best evideTtce of fair value is a quoied price for an identical assd in an active market. When quoted prices are unavailable, the price of a receni transaction for an identical asset provides evidence of fair value 05 long as there has noi been a significant change in economic circUmsn(e5 or a signÈficant lapse of lime since the tranStIOn Ik place. If the market is noi a¢liv¢ and ent trdnsadion$ of an identical asset on th¢ir own are not a go1 estimate of fair value, the fair value is e4im*ed by using a valuation iechnique. 3 1coMe from donations legacies Unrestrieied funds General Totsl 2025 Donations and legacies- Donations from individua15 Legacies Gift aid reclaimed Regular giving and capital donJtion5 98,059 25,473 25,642 58,845 98,059 25,473 25.642 58.845 208.019 208,019 Unrestricted funds General Tot41 2024 Donaiions and legacies- Donaiions from individuals Legacies Gift aid reclaimed Regul#r giving and capital donations 22.950 83.010 13,031 71.475 22,950 83.010 13,031 71,475 190,466 190,466 4 Expenditure oth eh#ritablt activities Pag¢ 15
Your Emotional Support Service Notes to the Financial SttenJents for the Year Ended 31 August 2025 Unrestric¢ed Total funds General Not¢ Governance costs 13,662 13.662 Total for 2024 17,381 17,381 expenditure In addition to the expendiiure analysed ab)v¢ there are also governance costs of £13.662 (2024 - £17.381) which r¢lat¢ direcily to charitsble activitie5. s not¢ 5 for furth¢r detail& 5 Analysis of governance and support costs Govern4n¢e eosts Unrestricted funds G¢nerl Total funds Ind¢pendent ¢xaminer ft¢s Examination of the financial statements Legal fees Marketing and publicity Other governance costs 2.540 1.212 1,065 8,845 2,540 1212 1,065 8,845 Total for 2025 13,662 13.662 Total for 2024 17.381 17.381 6 Staff costs The a8gr¢gat¢ payroll costs weTe as follows: 21)25 2024 Stsff costs during the year were: Wages and salaries Social security cosls Pension costs 202.471 6,532 3,489 171,090 6,371 3,239 212,492 180,7(M) Page 16
Your Emotional Support Service Notes to the Financial SttemeDts for the Yr Ended 31 August 2025 The monihly average number of persons (including senior managernent I leadership team) employed by the charity during the year expressed as full lime equivalents was as follows= 2025 No 2024 No Employees 17 No employee received emoluments of more than £60.¢)00 during the year. 7 lthdependent examitr's rtmvnerntio# 2025 2024 Examinaiion of the financial sMements 2,540 2.148 Page 17
Your Emotional Support Service Notes to the Financial Statements for the Year Ended 31 August 2025 8 Taxation The charity is a regisl¢red charity and 15 therefore exempt from thxaiion. 9 TAngible fixed a55e15 Furnitur¢ and eq4ipment Totsl Cos¢ At I September 2024 Addition5 11,328 1,516 11,328 At 31 AugL¢St 2025 12.844 12,844 Depreciation At 31 August 2025 Net book vlue Ai 31 August 2(r25 12.844 l?.,R44 At 31 August 2024 11,328 1,328 10 Debtors 21125 2024 Trade debtors Pr¢paym¢nts Accrued income Other debtors 22,693 1.237 361 3,905 19.335 785 28,196 20,120 I I Cash and cash eq¥iv8lents 2D2S 2024 Cash on harbd Cash at bank 22 75,342 82 88,221 75.364 88,303 12 Cr¢ditors: amounts falling due within oe year Pa8¢ 18
Your Emotional Support Service Notes to the Financial Statements for the Year Ended 31 August 2025 2025 2024 Other ttIOn and social security Oth¢r ¢r¢ditors Accruals 1,492 5.353 2,835 9,680 44.257 1.666 45,923 13 Fund$ Balanee at I September 2024 IncorniTrg Resources ¢spend¢d Balance at 31 Awgust 2025 Unre5tric¢¢d funds General 110,070 222,474 62,063 70.481 B*lante at I September 2023 Ineomsng resources Resourees eipended Balance at 3] August 2024 UTrrestri¢t¢d funds General 139.488 201,405 (230.822) 110.071 14 Analysis of Det autts between funds Unrestrieted Total funds At JI August 2025 Genernl Tangible fixed asseis C4]rrent asseis Current liabilities 12,844 103,560 45,923 12,844 103.560 (45.923) Total nei assets 70,481 70.481 Unrestrict¢d funds General Totgl funds at 31 August 2024 Tangible fixed assets Currenr assets Curr¢nt liabilities 11.328 108.423 (9,680) 11.328 108.423 9,680) 10,071 Total net assets 10,071 Page 19
Your Emotional Support Serviee Notes to the Financial Statem¢Dts for the Y¢ar Ended 31 August 2025 15 Analysis of net funds September 2024 At 31 August 202S Cash ai bank and in hand 88.303 88.303 Net debt 88,303 88,303 September 2023 At 31 August 2024 Cash at bank and in hand 130.999 130,999 Nei debi 130,999 130,999 16 Re14ted p8rty transactn5 Th¢re were no rela*d party transactions in the y¢ar. Page 20
Your Emotional Support Service Statement of Financial Aetivities by fund for the Year Ended 31 August 2025 Unrestricted Funds Total Total Unrestrieted Unrestricted Funds Funds 202$ 2024 Income and Endowments from: Donaiions and legacies Charitable a¢iiviti¢s 208,019 14,455 190,466 10.939 Total income 222,474 201.405 Expenditure on: Raising funds Charitable aetivities (248,401) 13,662) (213.441) (17,381) Total expenditure 262,063) (230.822) Net ¢xp¢nditure (39,589) (29.417) Net movement in funds (39,589) (29,417) Reconeiliation of funds Total fvnds brought fonward Total fvnds carried fonward 110.070 139.488 70.481 110.071 This page does noi forn) part of the statutory financial stsiements. Page21
Your Emotional Support Service Detailed Statement of Financial Activities for the Year Ended 31 August 2025 Total 2025 Total 2024 Inwme and Endowm¢nts from: Donations and legacies {analysed below) Charitable activili¢5 (analys¢d below) 208.019 14,455 190.466 10,939 Total income 222,474 201,405 Expenditure 0.. Raising funds (analysed below) Charitsble activities (analysed below) (248.401) (13,662) (213,441) 17.381) Total expenditure (262,063 (230,822) N¢1 expenditure (39,589) 29.417 Net mOV¢Tnent in fvnd5 (39.589) (29.417) Re£oncili*tion of funds Total fvnds brought forward 110,070 139.488 Total funds forward 70,481 110.071 Thi5 page d(bts ftsmi part of the statutory financial slat¢fflents. Page 22
Your Enjotional Support Service Detailed Statement of Financial Activities for the Year Ended 31 August 2025 Tot41 202S Total 2024 Don&ilons 4Tndlegoci¢s Committ¢d givin8 Lega¢ies aTKi bequests Appeals and donaiions Gift Aid tax reclaimed 58.845 25.473 98.059 25,642 71.475 83.010 22,950 13,031 208,019 190,466 Charilable aclivilies Other 14.455 10.939 14,455 10.939 R4i5iMgfunds Wages and Salaries Staff NIC (Employers) Staff penslQlls (Deflned contribution)- pension scheme I Sub¢ontract ¢ost Staff trnining Rent and rates Light. heal and power Compurer software and main*nance costs {202.471) (6,532) (3.489) (12,409) (553) (11,213) (4,242) (7,492) 248.401 (171,090) (6,371) (3,239) (12,605) (748) (11,064) (2.955) (5.369) (213,441) Chariluble qclivilies Insurance Repairs and maintenance Telephone and fax Printing, postsge and ststionery Sundry expense5 Trnvel and subsistence Advertising Independent ¢xaminer's fee Legal and professional fees Bank charges (1,140) (342) (1.880) (347) (2,925) (1,719) (1.065) (2,540) (1212) (492) {998) {56) (1,777) (958) (2.562) (7,801) (367) {2.148) (714) This page does not forni pan of rhe malory financial $tat¢ments. Page 23