REGISTERED COMPANY NUMBER: 07711231 (England and Wales) REGISTERED CHARITY NUMBER: 1147534
REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
FOR
YOU RAISE ME UP LIMITED
Dominic Hill Associates Limited Archer House Britland Estate Northbourne Road Eastbourne East Sussex BN22 8PW
YOU RAISE ME UP LIMITED
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
| Page | |
|---|---|
| Report of the Trustees | 1 |
| Independent Examiner's Report | 2 |
| Statement of Financial Activities | 3 |
| Balance Sheet | 4 to 5 |
| Notes to the Financial Statements | 6 to 11 |
| Detailed Statement of Financial Activities | 12 to 13 |
YOU RAISE ME UP LIMITED
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 JULY 2025
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 July 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number
07711231 (England and Wales)
Registered Charity number
1147534
Registered office
58b High Street Polegate East Sussex BN26 6AD
Trustees
Ms S A Pearce (resigned 22.4.25) Ms A Field Mr F Brooks Director (appointed 17.10.24) Ms J Brooks Trustee (appointed 1.4.25)
Independent Examiner
Dominic Hill Associates Limited Archer House Britland Estate Northbourne Road Eastbourne East Sussex BN22 8PW
Approved by order of the board of trustees on 15 January 2026 and signed on its behalf by:
Ms A Field - Trustee
Page 1
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF YOU RAISE ME UP LIMITED
Independent examiner's report to the trustees of You Raise Me Up Limited ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 July 2025.
Responsibilities and basis of report
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.
Independent examiner's statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
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accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
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the accounts do not accord with those records; or
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the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or
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the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Peter D Hill FCA
Dominic Hill Associates Limited Archer House Britland Estate Northbourne Road Eastbourne East Sussex BN22 8PW
15 January 2026
Page 2
YOU RAISE ME UP LIMITED
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 JULY 2025
| Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 47,022 Charitable activities Charity 23,800 Other trading activities 2 26,130 Other income 12,984 Total 109,936 EXPENDITURE ON Raising funds 3 700 Charitable activities Charity 40,660 Other 84,538 Total 125,898 NET INCOME/(EXPENDITURE) (15,962) Transfers between funds 12 4,650 Net movement in funds (11,312) RECONCILIATION OF FUNDS Total funds brought forward 8,932 TOTAL FUNDS CARRIED FORWARD (2,380) |
Restricted funds £ - 36,451 - - 36,451 - 22,706 3,078 25,784 10,667 (4,650) 6,017 27,234 33,251 |
2025 Total funds £ 47,022 60,251 26,130 12,984 146,387 700 63,366 87,616 151,682 (5,295) - (5,295) 36,166 30,871 |
2024 Total funds £ 93,276 85,599 28,484 87,214 294,573 - 174,048 138,372 312,420 (17,847) - (17,847) 54,013 36,166 |
|---|---|---|---|
The notes form part of these financial statements
Page 3
YOU RAISE ME UP LIMITED
BALANCE SHEET 31 JULY 2025
| Unrestricted Restricted fund funds Notes £ £ FIXED ASSETS Tangible assets 8 1,643 - CURRENT ASSETS Debtors 9 618 - Cash at bank and in hand - 33,251 618 33,251 CREDITORS Amounts falling due within one year 10 (4,641) - NET CURRENT ASSETS/(LIABILITIES) (4,023) 33,251 TOTAL ASSETS LESS CURRENT LIABILITIES (2,380) 33,251 NET ASSETS (2,380) 33,251 FUNDS 12 Unrestricted funds Restricted funds TOTAL FUNDS |
2025 Total funds £ 1,643 618 33,251 33,869 (4,641) 29,228 30,871 30,871 (2,380) 33,251 30,871 |
2024 Total funds £ 5,736 750 31,929 32,679 (2,249) 30,430 36,166 36,166 8,932 27,234 36,166 |
|---|---|---|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
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(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
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(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
The notes form part of these financial statements
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YOU RAISE ME UP LIMITED
BALANCE SHEET - continued 31 JULY 2025
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on 15 January 2026 and were signed on its behalf by:
Ms A Field - Trustee
The notes form part of these financial statements
Page 5
YOU RAISE ME UP LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on cost
Taxation
The charity is exempt from corporation tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
Pension costs and other post-retirement benefits
The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
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YOU RAISE ME UP LIMITED
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 JULY 2025
2. OTHER TRADING ACTIVITIES
| OTHER TRADING ACTIVITIES | |||
|---|---|---|---|
| Fundraising events RAISING FUNDS Investment management costs Loss on sale of assets NET INCOME/(EXPENDITURE) Net income/(expenditure) is stated after charging/(crediting): Depreciation - owned assets Deficit on disposal of fixed assets |
2025 £ 26,130 2025 £ 700 2025 £ 1,643 700 |
2024 £ 28,484 |
|
| 2024 £ - |
|||
| 2024 £ 2,868 - |
3. RAISING FUNDS Investment management costs
4. NET INCOME/(EXPENDITURE)
5. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 July 2025 nor for the year ended 31 July 2024.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 July 2025 nor for the year ended 31 July 2024.
6. STAFF COSTS
The average monthly number of employees during the year was as follows:
| Average number of staff No employees received emoluments in excess of £60,000. 7. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted fund £ INCOME AND ENDOWMENTS FROM Donations and legacies 93,276 Charitable activities Charity 2,000 Other trading activities 28,484 Other income 87,214 Total 210,974 |
2025 3 Restricted funds £ - 83,599 - - 83,599 |
2024 11 Total funds £ 93,276 85,599 28,484 87,214 |
|---|---|---|
| 294,573 |
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YOU RAISE ME UP LIMITED
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 JULY 2025
| 7. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - | continued | continued | |
|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | |||
| fund | funds | funds | |||
| £ | £ | £ | |||
| EXPENDITURE ON | |||||
| Charitable activities | |||||
| Charity | 106,196 | 67,852 | 174,048 | ||
| Other | 138,372 | - | 138,372 | ||
| Total | 244,568 | 67,852 | 312,420 | ||
| NET INCOME/(EXPENDITURE) | (33,594) | 15,747 | (17,847) | ||
| RECONCILIATION OF FUNDS | |||||
| Total funds brought forward | 42,526 | 11,487 | 54,013 | ||
| TOTAL FUNDS CARRIED FORWARD | 8,932 | 27,234 | 36,166 | ||
| 8. | TANGIBLE FIXED ASSETS | ||||
| Plant and | |||||
| machinery | |||||
| £ | |||||
| COST | |||||
| At 1 August 2024 | 11,472 | ||||
| Disposals | (4,900) | ||||
| At 31 July 2025 | 6,572 | ||||
| DEPRECIATION | |||||
| At 1 August 2024 | 5,736 | ||||
| Charge for year | 1,643 | ||||
| Eliminated on disposal | (2,450) | ||||
| At 31 July 2025 | 4,929 | ||||
| NET BOOK VALUE | |||||
| At 31 July 2025 | 1,643 | ||||
| At 31 July 2024 | 5,736 |
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YOU RAISE ME UP LIMITED
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 JULY 2025
| 9. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Other debtors 10. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Bank loans and overdrafts (see note 11) Social security and other taxes Other creditors Accrued expenses 11. LOANS An analysis of the maturity of loans is given below: Amounts falling due within one year on demand: Bank overdrafts 12. MOVEMENT IN FUNDS Net movement At 1.8.24 in funds £ £ Unrestricted funds General fund 8,932 (15,962) Restricted funds Restricted 27,234 10,667 TOTAL FUNDS 36,166 (5,295) Net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund 109,936 Restricted funds Restricted 36,451 TOTAL FUNDS 146,387 |
2025 2024 £ £ 618 750 2025 2024 £ £ 1,679 - 202 (223) - 764 2,760 1,708 4,641 2,249 2025 2024 £ £ 1,679 - Transfers between At funds 31.7.25 £ £ 4,650 (2,380) (4,650) 33,251 - 30,871 Resources Movement expended in funds £ £ (125,898) (15,962) (25,784) 10,667 (151,682) (5,295) |
|---|---|
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YOU RAISE ME UP LIMITED
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 JULY 2025
12. MOVEMENT IN FUNDS - continued
Comparatives for movement in funds
| At 1.8.23 £ Unrestricted funds General fund 42,526 Restricted funds Restricted 11,487 TOTAL FUNDS 54,013 Comparative net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund 210,974 Restricted funds Restricted 58,599 National Lottery Grant 25,000 83,599 TOTAL FUNDS 294,573 |
Net movement At in funds 31.7.24 £ £ (33,594) 8,932 15,747 27,234 (17,847) 36,166 Resources Movement expended in funds £ £ (244,568) (33,594) (42,852) 15,747 (25,000) - (67,852) 15,747 (312,420) (17,847) |
|---|---|
| A current year 12 months and prior year 12 months combined position is as follows: Net Transfers movement between At 1.8.23 in funds funds £ £ £ Unrestricted funds General fund 42,526 (49,556) 4,650 Restricted funds Restricted 11,487 26,414 (4,650) TOTAL FUNDS 54,013 (23,142) - |
At 31.7.25 £ (2,380) 33,251 30,871 |
|---|---|
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YOU RAISE ME UP LIMITED
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 JULY 2025
12. MOVEMENT IN FUNDS - continued
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Unrestricted funds General fund Restricted funds Restricted National Lottery Grant TOTAL FUNDS |
Incoming resources £ 320,910 95,050 25,000 120,050 440,960 |
Resources Movement expended in funds £ £ (370,466) (49,556) (68,636) 26,414 (25,000) - (93,636) 26,414 (464,102) (23,142) |
|---|---|---|
13. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 July 2025.
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YOU RAISE ME UP LIMITED
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 JULY 2025
| INCOME AND ENDOWMENTS Donations and legacies Donations Other trading activities Fundraising events Charitable activities Unrestricted grants Restricted grants Other income Unrestricted funds Total incoming resources EXPENDITURE Investment management costs Loss on sale of tangible fixed assets Charitable activities Counselling Helpline Other Wages Social security Pensions Office Rent Training Travel Fundraising events IT costs HR costs Memberships Depreciation of tangible fixed assets Support costs Management Wages Social security Carried forward |
2025 £ 47,022 26,130 23,800 36,451 60,251 12,984 146,387 700 10,813 2,568 13,381 65,773 3,919 401 3,822 - 1,103 1,761 2,682 2,702 3,810 1,643 87,616 13,657 204 13,861 |
2024 £ 93,276 28,484 2,000 83,599 |
|---|---|---|
| 85,599 87,214 |
||
| 294,573 - 21,022 12,660 |
||
| 33,682 84,835 2,478 1,277 24,120 153 1,021 9,809 4,955 2,755 4,101 2,868 |
||
| 138,372 72,983 2,132 75,115 |
This page does not form part of the statutory financial statements
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YOU RAISE ME UP LIMITED
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 JULY 2025
| Management Brought forward Pensions Rates and water Light and heat Advertising Card Machine Charges Centre Rent Finance Insurance Postage and stationery Bank charges Information technology Repairs and renewals Hospitality & Loyalty Other Centre Stock Governance costs Professional Fees Total resources expended Net expenditure |
2025 £ 13,861 - 1,248 2,841 1,282 1,051 10,542 30,825 1,111 1,707 201 3,019 5,427 - 5,427 3,401 7,313 151,682 (5,295) |
2024 £ 75,115 1,099 7,069 9,487 1,254 - 10,000 104,024 1,236 1,427 389 3,052 8,461 276 8,737 21,147 3,406 312,420 (17,847) |
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This page does not form part of the statutory financial statements
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