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 in￿rporated 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 fi￿r 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
Incr￿Se 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 ￿t￿le 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
Tn￿lee. 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 pre￿ring 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
Coll￿tiVelY 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 well￿En%.
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 manage￿ent
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 a￿1 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 Trus￿5 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, alOn￿lde 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 a￿lbu￿b]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 ac￿ll￿tIng 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¢ direc￿￿5 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 A￿epted 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 applI￿110n 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¢ tTh￿tte 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 ￿T￿e 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 Rep￿ing 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 Ca￿led 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 eh*rity:
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 DeCem￿r 2025.
2 Accounting policies
Surntnary of significant accounting policies aDd key accounting ￿tim￿t¢S
The principal accounting policie5 applied in the prepardtion of ihese financial statements are set out below.
These policies haye been cOnsi￿e￿ilY 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 r￿ogniSed ar histori￿1 cost or transaction value unless otherwise S￿ed in the relevant
accounting policy notes.
Going concern
The m]stee consider thai there are no material U￿ertaInl7es 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 t*en 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 l*en 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 tru￿te 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 Chap￿r 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 a￿umUlated
depreciatLOrt and subsequent accumulaied impaim*nt 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 tranSa￿lon 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
O￿nIng 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 oll￿r 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 fina￿la1 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
a￿angeMentS 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 andn￿O5￿reMeThI
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 r￿ed Tate aTKI a positive variable Tate.
(b) The tontract may provid¢ for repaYTh￿nts 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 T￿rE¢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 Ins1run￿its
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 circUms￿n(e5 or a signÈficant lapse of lime since the
tranS￿tIOn I￿k place. If the market is noi a¢liv¢ and ￿ent trdnsadion$ of an identical asset on th¢ir own are
not a go￿1 estimate of fair value, the fair value is e4im*ed by using a valuation iechnique.
3 1￿coMe 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 St*tenJents 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¢ner*l
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 St*temeDts for the Y￿r 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 exami*tr'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 v*lue
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 o*e year
Pa8¢ 18

Your Emotional Support Service
Notes to the Financial Statements for the Year Ended 31 August 2025
2025
2024
Other t￿tIOn 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 transact￿n5
Th¢re were no rela*d party transactions in the y¢ar.
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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 ma￿lory financial $tat¢ments.
Page 23