YELLOW RIBBON COMMUNITY CHAPLAINCY
Company reglstrntion numb•r 09639884 (England and Walesl
Charity regi$tratlon numb•r 1168292 (England and Wal•sl
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025

YELLOW RIBBON COMMUNITY CHAPLAINCY
LEGALAND ADMINISTRATIVE INFORMATION
Th￿l98S
MrT R Currte
Rev T A Bryan
Mr R C Scoulding
MrPMBell
(Appointed 13 March 20251
S•cf•tsry
Mrs P D Mack
Country of incovporation
United KirwJdom
IEngland and VVale$}
09639884
Ch•rity rngistr•lion
EngL8nd and Wales
1168292
R•gl$tgrgd offl
Meeting Point House
Southwater
TelfLFrd
Shropshire
TF3 4HS
Independent examiner
Dyke Yaxley Llmrted
1 Brassey Road
OW Potts
Shrewsbury
Shropshire
SY3 7FA
B•nk•rs
Th¥ Ctroperative Bank P.L.C.
18aMon Slreel
Manchester
M4 8BE

YELLOW RIBBON COMMUNITY CHAPLAINCY
CONTENTS
Page
Trustees, report
Independent examlnefs report
ststement of finanaal acbvities
Balance sheet
statement of cash flows
Notes to the financial statements
9-20

YELLOW RIBBON COMMUNITY CHAPLAINCY
TRUSTEES, REPORT {INCLUDING DIRECTOR'S REPORT)
FOR THE YEAR ENDED 31 JULY2025
The trustè&s pr￿ent their annual report and finandal st¥lements for the year ended 31 July 2025.
The financAal statements ha￿ b&en prepared in accordance wlh the *¢¢ounting policies set out in rK)te 1 to the
financial slatements and cornp￿ WTth the d)arity's goveming document, Ihe Cofflpanies Act 20¢A and "Accounting
and Reporting by Charitse5'. Statement of Recommended PraGti¢g applicable to charities preparing Ihgir accoun15 in
aecordance with the Financbal Reporting Standard applieablg in the UK and Republic of Ireland IFRS 102)"
{effe¢tive l January 20191.
Objoctiv•s and activitie*
Yellow R￿bon Community Chaplainry is a T8gistered charity working in Shropshire and the Midlands for Ihtr putAic
benefit to promote the health and wellbeing. education and rel￿1 of poverty of those persons who are in prison,
those ￿a￿n9 prison. those 81 risk ol offending and Iheir famAies by prowding resèttlèment and r8habilitatitin
services including, but not limited lo, the provisi¢)n of mentoring, training, accomrnodation and support service5.
strate￿6$ for8chlevlng alms and objgctfvgs
Vision
Our Wision is to joumèy wth through the many ob$ladès they face into a Sustainab￿ future. Key lo this
transform81ion 1$ building 8 trusted and valued relat￿nShip so their voice 1$ hèard. Focusing on the one is ess&nUal,
as each of our clenls is unlqu& and n8gd$ support tailored to their needs.
Mission
Our Mis$lon 1$ to support the resetuement of pÈople bèing T8l&ased from prison and prevent reoffending by acting
as 8 bridgè bÈtween the statutory sector and the Communty through mentoring and community developmènt.
Obiectwes 2024r25
Embed operating model integrating housing and employability strtram
Establish HaI￿aY House venue and d￿elop prevention model
Embed tailored appTo8¢h to employabilty
Develop West Midlands Housing project
Set up effective infrastructure and strengthen sustainabilty
Publio bgngfrt
The trustees have paid due regard to guidane* issued by th& Charity Cornmi5son in decKling what ad1vit￿S the
chanty Should undertake.
Volunteers
The charty is a merrtoring oryanisaiion al its heart. In Octobei 2013, the prole¢t pllolgd a mentoring approath to
supporting those leawng prison who were retuming to Shropshire. In Mar¢h 2015, thè charty was accredited with
theApproved Provider Standard from the Mentoring and Befr￿ndIng Foundation. This1$ 8n gxtract from the final
report.
"The recommendatbn to approve the project forAPS is given vrithout rtrstrrvalion. Yellow Ribbon has inlem81
m$thanisms and procedurès that demonstrate a o)mmitmenl lo robust organisalion and a high standard of
project working, akjng wth strong intar-agency partnership and communtty nelworklng. Wrth the value everyone
is unique., the project is sel up to be supportiv&, r$sponsive and tlexible as needs arisè, and with the in-bu￿1
Strength in the flow of commuThication btheen stsff and volunteers. they ￿tIVelY seek to ach￿￿$ their purpose
and provid8 8 quality semce..
From this foundation, the chaiity Started dovgbplng ts M$ion for the scaling up ofthi5 work auos$ th• rngion. This
wa5 encouiag*d by probation and prison ￿$￿ttl￿ment teams. In the three years lo 2018, the ¢h8rty trained over
100 mentors. Since then mentoring ha5 conlinueil to be a ¢org provision provided by the staff. Howev¢r. In 2020 the
National Faith lead encouraged us lo continue wrth thi5 woik regionally. Afr•$h infomiation sharing 8grÈÈmènt was
completed wilh thè rèstructur8d probation semce in 2021. Ydlow Rlbbon Community chap￿1￿cY is the singl¢ point
of contact for mentoring through Ihe 9ale inlo faith communiti'es in the West MÉdlands. The charity is inspired to
develop a regional aThJ ￿nn¥thd montoring nehyoth acr05S the Midlands.

YELLOW RIBBON COMMUNITY CHAPLAINCY
TRUSTEES, REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 JULY2025
Achievements and ￿rf0m￿n¢*
SignffjG*nl a¢liviti&$ and èchi&vements against obie¢&v&s
The Halfvvay House project made a strong start which was highly profiled in local media. Many events were held
with a wide rarvJe of Stakeholders lo establish pilot schemes for fhis new prevention arm. Thi5 inGludgd a¢tNthgS
with young people. families an¢J Ihtsso with complex needs and in re(*ivery.
The objeclives have four ihgm•$ 0$ follows..
Hospitalty- thriwng café
Wellbeing and wholene5S
. Unlocking Potantlal
Physical ¥¢tiMty in a natural envirorrfllent.
Housing support slrenglhened fvrther wilh a multi-di$¢iplinary team delivering a widè range of interventions which
broLJght signifieant thange. This is conlinuing to build stabilty- The number of properties in Slafford, Walsall and
Wolverhampton, Wesl Midlands. and Shropshire remained th¢ $am8 wth future growth now pl8nned for Wast
Midlands.
The devekjpment of (lur ¢omprehensive yupport Is ￿ntInuIng lo be shaped wilhin our three prf(*￿8$.' somewhore
safe and stable lo INe,' somèthing meaningful to do., someone lo walk alon9side you.
Direct work in prison is ongoing in two prisons, Howell and OakNmod. Taam member5 also visit Fosse Way and
Fealherslone on Sundays once a month. The housing team 81$0 W0￿ed dosety with the drug and Incluslon team at
08kwood and Mstted Brfnsford. Yellow Ribbon continue lo work with the Probation Service 8nd th¢ Communty
Chaplaincy Assoc4ation, tsui umbrella body, lo develop 5UPPOrt for th¢s¥ •ngaging wth chaplainc￿$ in prison. Our
specialism in supporting those with f8ith sector, is fomalty recognise(l as a protective charactèristic for those
leaving prison. Research was undertakèn by th& Roehampton Inslilule lo id&nlrfy the strengths ol our work
Clients. Three key factors were identified th81 enabled a thriving community for Ihoso experien￿n9 support with
Yellow Ribbtsn. Inrtially named as the middleman for our dienls. further work establishe(J thal our WO￿ ￿Uld be
chafaclèrized as accompan￿n￿nI. a ￿talYst and intercession.
The nurturin9 work ¢onlinues with a wider and morè comprehènsiv8 provision of slruclured support. The foundation
course provhles a strong start to establishing persoTr¢enlered goal$ which are buim on thivugh regulaf on9 to one5.
This range of acti￿110$ is strangthened through effective collaboralion wrth wonderful partner$ $u¢h as Telford
College lo include a mental health course and a high￿ experpnc•d volunteer who runs a weekty mln(Jset cour8¢.
Regularwalk and talks and trips out enable this community to thrive.
2025 oUTc￿lEs
Over Ihe18sI year,
125 peopl¥ wor& direcity helped Ihrtsugh our supported living stheme
Averagè length of stay is 26 weeks
105 people We￿ m&ntored
29 people moved on to independant accommodation
5 people serJJred employment
Fin#n¢ial rèvlèw
In 2024125 the charty had a total in¢omÈ of £721.81712024.' £932.3251 and a lotsl expenditure of £680,889 P024.'
£570,326). The surplu5 is ￿ntInuIng to build the resarva to cover operational costs whith 1$ vital to a growing
charity. In 2024r25. we maintained a light control on expendltur¢ and we will continue to do so in 2025r26. The
higher income in 2024 ty)cludès £300,000 capital grant. The new project base is HaI￿aY House and M￿tIng Point
House is still our offi¢e base. Its location in Scmjthwater provides a strong eommLtnity resource lo oui dienls. In
2025126, the budgeted income and expanditure is expected lo grow further due to actwity al Hallway House 8Th1
Innalknnary increases in the housing sthemo in Telford. Slafford, Shrewsbury, W81$8n and W￿erharnpton.

YELLOW RIBBON COMMUNITY CHAPLAINCY
TRUSTEES, REPORT IINCLUDING DIRECTOR'S REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 JULY2025
Res&Nos pobcy
The Iru$lefrs are moving towards be￿o￿n three and six months reserves to cover operating ￿sts and are fi>w8ed
on $tsff salaries. Operats'ng lease commitments have been carefully r¢wewed.
The le￿1 Sot reeognises salaries as the major area of expendtiure and tskes aclxunl of the fact that vulwlbie
people are dependent on Ihe services supplied. and the charity is dependgnt in part on voluntary gifts and
donations.
As al 31 Juty 2025. the charity's level of Ire¢ reserves stands at £58,488 12024.. £27,3241- Frèe reserves are
calculated as total unre$trided fvnds, exduding d&signated fvnds, an(1 any unrestricted funds lied up in tangible
fixed assets.
The ¢alcJJlalion is as follows:
Total Unrestricted Funds.. £6S7,992
Lgs$'. Designated Fund5.' £1110,1)001
Less.. unr&Str￿ted Funds Invesleil in Fixed Assets.. £1489,S041
Free ReseN8s.' £58,488
The fvtU￿ hoLssing commitments will ￿ mel by Currgnl and future housing benefts (as per note 21) and a
Ih$refore excluded from the free reseNes calcLrfation.
aiorrisl¢s
Thè triJstÈès re*iew the charity's main risks on a regular basis. Thèy are responsible for approving and overseeing
Ihtr implomentation of any changes lo pro¢8dures, training or other adions to mitigate IhÈ risks the charty faces. A
forrnal Risk Register will be establishèd by the trustees in the next slx months. All areas whi¢h are RAG raled, with
high priority areas Separataty reported.
Pl•n$ forfu￿re period9
Alms & Priortties
1. Somewhere safe and S￿re to live
2. Somslhing meaningful to do
3. Someone lo walk alongsKle
Ourfive•year Slrateglc Plan 202&2025 ha8 5 oblectives whiGh are:
1. Develop mentoring and befriending capabillty
2. Enhan¢e employment pathway
3. A¢commodalion- improve ¥¢¢&$s and qual￿4
4. Strengthen the recoveryioumey
5. Sel up effective infroslructure
Structure. goveman¢o •nd management
The chaiity is a charitable company limited by guarantee and govemed by Ils Memorandum and A￿d•S of
Asso¢i81ion dated 17 April 201 S. It is also registered as a charty wth the Charity Commission. In the event of
nd￿g up, members, li8￿"11￿"eS are limited to £1 each.
The daY-t￿daY operations of the charity are delegated by the Trustees to the management team. The charitls
managemènt team who served during the year and up to the date of signature ofthe financial statements were..
Mrs P Mack, CEO

YELLOW RIBBON COMMUNITY CHAPLAINCY
TRUSTEES. REPORT (INCLUDING DIRECTOR'S REPORT) (coKfiNUED)
FOR THE YEAR ENDED 31 JULY 2025
The trustees, who arg also tr• dlractors for the purpose of c4)mpany law. ond wtKJ 9gNed dur*vJ Iho year #nd up to
the datè of slgnature of thèfflnancial ststgm8nts wgrg..
MrTRCurrie
Mr P Walker
R8vT A Bryan
MT R C s(￿1￿1￿9
MrPMBell
IRèslgned 12 Sgptember 20251
p￿￿t•d 13 Marr* 20251
Recwitnrenl and 8ppoAntrnenl of tnJ8ts8s
Tw5tees a￿ appointed by rgaoluth)n of th8 oxlstlng trustoes. Tru$tees are familiar with thè prach"(al Wa￿ of the
chtirity and att8nd infonnation events to keep Lfpto481#. Any new InJsto06 re¢eivo 811 T6thant infomation ralotin
to the charity ond undergo induelion covering dèdsi)n making proc485es. key omployees. fvbjre plan$
ctjiethos. They are also #d￿Sed oftheir leg81 Obl￿atIL￿$ as iru8tO8S.
Org8nlsatsnalstnJcture
The tnJ8t82s meet quart¢rty throuoh lh¢ ygar and od-hoc as 8veTbts dictatg. Th¢y re￿1Vefinan￿81 reports as 86
regular updat05 on the ch8rWs 8rtivibÈS ftjndraising. Thgy ar• reSpO￿lb18 foT the overam legal, financlal and
strategic direcbon and d8v8Sopment ofthg charity.
Day-t￿daY manag9rn6nt, Induding finance. HR atNJ yr8kn'ons. Is th8 Trspmslblllfy of the CEO. Sh&18 suprthed
by othei mèmbers of the manogernent leam, m8•t weekty, and who tak8 rasrM)n$ibillty for thg ¥ssets of t
chartty. the s{￿p0rted housirvJ aThJ fun¢roi$iru.
Othermatt8rs
Small Company Ex•mptlon
This report has ￿en prepar&J in accordance with th8 provlslons gppIl￿b18 to cornpanles entillgd to the sm811
comp8ni88 exernption.
Th¥ trustees.
W86 8pprov8d by Ihè Board of Ttus1￿.
MrT R Currie
Tru8ts0

YELLOW RIBBON COMMUNITY CHAPLAINCY
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF YELLOW RIBBON COMMUNITY CHAPLAINCY
I report lo the Iru8tees on my èxamination of the financial statements of Yellow Ribbon Comrnunity Chaplaincy (tt
charity) for the year ended 31 Juty 2025.
Re¥pon#ibilities and bos1* of report
As the trustees of the charity land also its dlrectors for the purposes of company law), you are responsible for the
preparation ofthe finanaal statements in accordance wrth Ihg rsquiremerrts of the Companies Act 2006.
Having satisfied myseir that the financial ststements of Ihe charity are not requireil to b& audited under Part 16 of
the Companies Act 2008 and are eligible foi independent examination, I report in respect ol my examination of the
tharity's finan(yal $lalem•nts carried out under seth.on 145 0( the Charities Act 2011. In carrying oul my examination
I have frllowed the Diredions 9iven by the Charity Commiss1￿ under section 14515llbl ofthe Charities Act 2011.
Ind•p•ndènt •xaminerfs $tstemènt
Since the charity's gros5 income exceeded £250.000, thè independent examlner musl be a melnber of a bcrfly listed
in section 145 of the Charities Act 2011. 1 confirm Ihat l am qualffied lo undfyrtake the examination because l am a
member ofAssorAation of Chartered CertIf￿d A¢countanls IACCA}- UK, which is one oflhè listed bodie&
I havtr completed my examlnation. I c4Jnfirm that no matters have come to my attention in conne¢tion with the
examination giving me cause to believe that in any material Tespe¢t'.
accounting raeords wero not kept in respect Of th• ¢harty as required by section 386 of the Componies Act
2006.
the finan¢ial statements do not accord with thostr re¢ords' or
the financAal stalements do not comply with the accounting requirements of 8edtsn 396 of the Companies Act
2006 other than any requirement that the financial statements give a tDJe and falr vlew. whlch 1$ Ml a matter
nsidered as part of on independent examinatlon., or
the finanaal slatements have not been prepared in a¢o)rdance with the melhods a￿1 principl8s of the
ststement of Racomm8nded Practice for accounting and reporting by charities applicable to charities
preparing their ffinan￿al statements in accordance with the Fulan¢￿1 Reporting Standard applicable in the UK
and Republic of Ireland IFRS 1021.
I have no concems and have come across Tr) olhgr matters in D)nnection with the exatnination lo which attention
Should be dtawn in this r8POrt in order lo enable a propor undarslanding of the financial slatsmenls to be reached.
Audroy Wllllam$ FCCA
ttyke Yaxl8y Lim￿ed
A WLth'w
1 Brassey Road
Old Potts Way
Shr￿S￿ry
Shiopshire
SY3 7FA
30 lJl6

YELLOW RIBBON COMMUNITY CHAPLAINCY
STATEMENT OF FINANCIALACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 JULY2025
Unrestrlct?d Re3trict•d
funds
funds
2025
2025
Totsl Unr•strlct•d Restricted
funds
funds
2024
2024
Totsl
2025
2024
In¢omo from:
Donations and legaciBs
Charitable activities
Investmènts
34.725
066.258
2.324
18,S10
53,235
666,258
2.324
36,338
562.792
3,195
330.000
366.338
562,792
3,195
Total Ineom•
703.307
18,510
721,817
602.325
330.000
932,325
Expenditure on:
Chorilabl& ￿tl￿tleS
666.399
14.490
680,889
554,974
15.352
570,326
Total •xpendSiure
866,399
14.490
680,889
$54,974
15.352
570,326
Net Income
36,908
4,020
40,928
47.351
314.648
361.999
Transfers b8￿een
funds
11
18,510
(18,5101
300,158
(300,1581
Net movem•nt In
fvnds
55.418
{14,490)
40,928
347.509
14,490
361,999
R•eonclllation of funds:
Fund balances at 1 August
2024
602.574
14,49D
617,064
255,065
255,065
Fund b•l•nc•s at 31 July
2025
657,992
657,992
002.574
14,4
617,C64
The slalem8nl of fnancial activiles indudes all gains and losses tecognised in the year. All income and expenditure
derwe frC￿ conlinuiFvJ activibes.

YELLOW RIBBON COMMUNITY CHAPLAINCY
BALANCE SHEET .
AS AT 31 JULY 2025
2025
2024
Flxgd assets
Tangib￿ assets
12
469,504
485.250
Current assets
Stocks
Debtor8
Cash at bank aThl in hand
13
14
3,000
41.728
184,900
1.200
41738
143,701
209.628
187.639
Crgdltors: amounts falllng duo wSthln
onè y•ar
1S
141,1381
135.82S)
N•t curr•nt as8•ts
168.488
151,814
Total assets lei¥ turr•nt liabllllles
657,992
17.064
Th•lunds ofthe ¢harity
Res¢ri¢tsd income
Unrethcted fundB
14,49)
602.574
19
657.992
657.992
617.064
The ccfflpany is ent￿ed lo the exempti￿ frcxn Ihe audit rnwirement contsined in 88¢b'on 477 01 the Comp8niesknt
20C6, *orthe yeai •ndèd 31 Juty 2025.
Th8 dlr8Ctor acknowledgos h1$ responsibilities for cornplylrKJ wlth the reqUiren￿nts of the Cornpanlas Act 2(KJ6 with
re¥pek#ty gCC¥)untiw records and ihe prop•rydU¢rf offinandal stat8monls.
The members have not requir￿ the cory)any to obtsin #n 8udrt of Its fjnanc¥al 8tatemerts lor the year in queBtion in
acxor¢an¢e with Section 476.
These fln8ncld statements havg h8n pi8par8d in *rLord8n(e wlh the prov14￿￿ apF4iLzLle to wmt%gnies 8ubje¢i
to th• sm311 cnmpanies regime.
gg, OA- 2016
The ffinancial statemants were appiovad by Iho trustees on .. ............ ........
MrTRCurrie

YELLOW RIBBON COMMUNITY CHAPLAINCY
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 JULY2025
2025
2024
Notes
Ca$h flows from oparntlng activities
Cash generated from operations
23
64,502
370.732
Inv•$tlng a¢tlvltlès
Purchase of tangible fixed ass91$
Investment In￿Me received
(45,62n
2,324
{466.2081
3,195
Nèt cash usod in invegting activities
{43,303)
(463,013)
Net cash generatsd frn#nclng activitie*
N•t Incr•as￿(deGr•a￿￿ in cash and ca¥h
equlvalents
21.199
192,2811
Cash and cash equivalents al beginning of year
143,701
235.982
Cash and cash equival•nts at •nd of y•ar
164,900
143.701

YELLOW RIBBON COMMUNITY CHAPLAINCY
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY2025
Aect)untlng polici•s
Charlty Inforn￿tiOTh
Yellow R￿bon Communf¢y Chaplaincy is a private company limitod by guarantee incorporated in England and
Wales. The regislerad office is M&&ting Pcrfnl Housè, Soulhwater, Telford. Shropshire, TF3 4HS.
1.1 Bas￿ of prgpardtlon
The financial statements have been prepared in accordance with the charitls goveming document, thè
Companiès Act 2006, FRS 102 Finanual Reporting Standard appli¢able in the UK and Republic of
Ireland" and the CharIt￿S SORP "Accounting and Reporbng by Charities.. Statement of Recommended
Practice appIl￿ble lo charities preparing their accounts in accordance with the Financial Rèpotling Standard
¥pph"cable In the UK and RepubliG of Ireland {FRS 102}'. The tharity is a Public Benefft Enlty as defined by
FRS 102.
The financSal stslements are preparèd in sterllng, which is the functional of Ihe charity. Monetary
amounts In these financial statements are rounded lo the nèarest £.
The financial statements h8vè bèen prepared under the hi6lorical ¢o$l Ly)nvgnlion. Tha princApal accounting
poliues adopted are sel out below.
1.2 Golng con¢em
Al the lime of approving the finanaal slatemenls, Ihfr trustees have a reasonable eX￿¢tatI￿ that th• charity
has adequatè resources to continue in oper8lion81 wstence for the foreseeable future. Thus the truslees
continue to adopt the going concern basis of ac£ounling in preparing the financial statements.
1.3 Charit•bl¢ fvnd#
Unieslricted fvnd$ 4r8 available f￿ use at the discretion of the trustees in furth&r8nee of their charitable
objeclNes.
Designated funds ¢omprise funds which have beèn set asidg at the discretion of the trustees for specifK
purp08es. The purposes and uses of the des*Jnaled lunds arè s&t out in the noles lo the finan¢kg1 stalements.
Restricted funds ar• $ubj8Ct lo speufic condrtions ty donors or grantors as lo how they may be used. The
purposes and uses of the restricted funds are Set out in the notes to the financial statements.
1.4 Income
Incom& 1$ recognised when the charty is legalty ¥nlitled to tt after any performance ¢Ondit￿n9 have been met,
thè amounls can be measured roliably, an¢Y it is probable that income will be réceived.
Cash don81ion$ ar• recogni5ed on receipt. Other donations are recognised once the ¢harlty has been no11f￿d
ol the donation, unless perfornance Condi￿nS require deferral of the afflounl. Income tax rec(Jverable
relaiion to donation$ received under Gift Aid or degds of covanant is recognised al the lime of thè donation.
Legacies are reco9nised on receipl or otherwise rf the charity has b8en notified of an imp¢ndSn9 distribution,
the amourrt is known, and Teceipt is expeded. If the amount is not known, the legacy is Iwled as
Contingent asset.

YELLOW RIBBON COMMUNITY CHAPLAINCY
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 JULY2025
Accounting poll¢lo$
(Conllnuodl
Expondltur•
Expenditure is recogni$9d once there is a leg81 or constru¢bve obligation to transfer economie benefit to
third party, il is probable that a transf8r of economic benefit$ will be required in 5etlJemenl, and the amount of
the obligation can be measured reliabty.
Expenditure is dasSff￿ by aclmty. The ￿$ts of each actNity are rnade up ol the lolal ol d1￿ct Costs and
Shared cost$. induding support costs invofved in und9rtaking each activity. Direct costs attllbutable to a single
activity are all(Kated diredy to that activity. Shared costs which contribute to mre than one 8etivity and
support costs whid) are nc*l atbibutable to a single activity are 8PPOrtioned behyeen those activtbes on ¥ basis
consistent wilh the use of re$our¢es. Central staff costs are allocated on lh• basis of lime spent, and
depreaation charges 8re allocAted on the portion ofthe asset's us8.
1.6 Tanglbl• fixed assets
Tangible fixed assets 8re initialty measured at cost and Subs0q￿nIty measured al cost or valuation. net of
d8precAab'on and any irnpaiment lo$sas.
Depreaation is recognised so as to write off the cost or valuafjon of a$sal$ lèss their residual values over their
uselul lives on the following bases.
Freehold land and buildings
4% Strai￿1 Lne
Improvements to Leasehold land and buildings 50&A Slraghl Line
Plant and Equipment
25Yts Straight Line
Fixturgs and Fittings
25% StraiJhl Line
Computers
25% Slra&hl Line
Motor Vehides
25% Slravjht Linè
The gain or loss arising on the disposai of an assot is detem)ined as the difference be￿een thtr sal& proceeds
and the carryirs valu¥ of thè asset. and is recognised in the stslemènt of financial actiwlies.
1.7 Impalmi•nt of flx•d ass•ts
Al each reporting end date, Ihe charity rewèws thè carrying amounts of ils tangible gs$ets to determine
whether thero is any indication that those as5els have S(￿ered an impainnenl loss. If any sud) indicatron
exists, the recoverablè amount of the asset 15 eslimaled in crder lo determine the extént of Ihe Impaifmenl
kJs$ lrfanyl.
1.8 stocks
Stocks 8ra stated at the lower of cost and esllmaled sellirg PTice lèss ctssls to complete $81. Items held
for disliibulion at no or nominal consideratSon are measured the lower of replacernenl Cost and ujst.
Net wlisable valve is the e51imaled selling price les$ al estimate¢J cost5 of completion and Gosts to bo
incurred in marketing. selling and distribution.
1.9 Cash •nd ¢8$h •qulvalents
Cash and cash equivalents indud$ ¢ash in hand, deposils held at call bthlh banks. other short-term liquid
inve51menls with original rnalurities of thfee months ￿ less. and bank overdrafts. 8ank overdrafts are shry￿n
within bortowing$ in wrrenl liabililies.
-10-

YELLOW RIBBON COMMUNITY CHAPLAINCY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUEO)
FOR THE YEAR ENDED 31 JULY2025
Accounllng poll¢lg9
IContinu•dl
1.10 Flnanclal In8trum•nts
The charity has elected to apply the provisions of Section 11 'Basic Financial Inslwmgnts, 8nd Section 12
'Othor Financial InslNm&nts Issues. of FRS 102 to all of ts financial instwments.
Financi4 in$trumenls are re￿gniSed in the charitys balance 8heel when the Charity becomes paty to the
¢ontraetual provisions of the instrument.
Financial as$els ￿ liabl￿110$ are off5el. with Ihtr net amounts presented in the financial slatsm9nts, when
there is a legally enforceable rigm to sel off the recognised amounts 8nd thore is an intention lo setue on a ngt
basis or to lea￿Se the asset and settl* tho liability simultaneously.
1.11 Employ¢e b•n•fiis
The cost of any unused holiday enlitlemenl 1$ recognised in the period in which the gmployee's seNces are
received.
1.12 Rgtir•mont b•n•fits
Payments lo definad Contri￿110n retirement benefit $C￿MeS 8ie charged as an 8xpens¢ a$ Ihay fall due.
1.13 Dèbtors and creditor# recelvable I payabl• wlthln one yeav
Debtors and creditors with no stated interest rate and receivable or payable within one year are reo)rdgd *
transaction pric8. Any losses ari&ng from impairment are reLyJgniseil in expenditure.
Income from dt)nations and lega¢le•
Unr•strlct•d Restricted
fund$
2025
Tol•1 Unr•¥trleted Rè5tr1ctsd
funds
fund$
2024
2024
Tolal
2025
2025
2024
Donaliens and gifts
Grants
1,925
32.800
1,92S
51,310
9.420
26,918
9,420
356,918
18.510
330,000
34,725
18,510
53,235
330,000
366,338
Grnnts
Lloyds Foundati￿ ¢>anl
Hthay House Grant
COF Grants
Locality revenue Gr*
Shrop5hire Youth
A$$walion
Telford & ￿kin Councll
Sevem T￿nt
Shropshire Council
25,000
25,000
26,918
26,918
300.C£(J
20.rAX)
10,WO
300.0
20,000
10.OCQ
4,800
3,000
4,800
3,000
12,632
5,878
12.632
5.878
32,800
18,510
51,310
26,918
330.000
356,918
Grants received durng the year were allocated as follows.. £25,000 to rehomSng and rehabilEtation acti￿118$
and £26,310 to the Halhvay House. of which £18,510 was rfjstricted.
11

YELLOW RIBBON COMMUNITY CHAPLAINCY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY2025
Income from ehirftsble actlvltles
Unre$trict•d Unrnstr]ct•d
funds
funds
2025
2024
Rehoming & Rehabllltsllon
Housing
Rental Ir￿Me and r95idential tharges
581.262
20.665
536.762
26,010
Ha1￿•Y Hou$e
Cafe income
84.331
20
666.258
562.792
Charltable trading In¢ome
During the year, it was de¢ided thal the ￿COme and èxpèndilure attribulable lo the Hahay House on the
Wrekin should be rectgnised as a separate charitable 8divity focused on community engagemsnl. Therefore.
1he comparative arnounts re￿9￿1$9￿ in the Halhyay House actiwty have boen restated in the 2024 yèar end.
kncome from Inv*8lments
Un￿￿tri¢l•d Unr•strictsd
funds
fund5
2025
2024
Interest receivable
2,324
3.195
-12-

YELLOW RIBBON COMMUNITY CHAPLAINCY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY2025
Expenditure on Cha￿tabts adiviti•s
Rehomlng &
Reh•billtstlon
2025
Hallway
Total
R•homing &
Rehabllltstlon
2024
HaIl￿Y
HouBe
2024
Total
2025
2026
2024
Dlrect ¢osts
Staff costs
D9preo8lion and
impaim)ent
Premises ¢osts
HaI￿aY House
Costs
Bad debt p￿￿SKIn
189,336
45,187
234,523
160,712
1,842
182.554
2,$29
336.231
18.844
21,373
336,231
1,248
333,760
1,523
2.771
333,7eo
58.471
312
58.471
312
22.557
22,557
528.096
122.814
650.910
515.720
25,922
541.642
Share of support and gov•rnance ¢o•ts {$ee not• 61
Supporl
24,561
4.294
Governance
957
167
28.855
1.124
25.884
984
1.750
27,634
1,050
553.614
127,275
880.889
542.588
27.738
570,326
Anatyslg by
nd
Unrestricted fund8
Restricted fund8
SS3.614
112,785
14,490
666,399
14,490
542.588
12,386
15,352
554.974
15.352
553,614
127,275
680,889
542,588
27.738
570,326
During the year. it was decided that the income and expendlture attributable to the Halfway Housè on th9
Wreknn should be ￿￿gnIsed as a Sgparale charital￿e acliwty focused on CDmmuniiy engagement. Therofore,
thè comparative amounts recognisèd in the Hathyay House actiwty have been ￿$1*e￿ in the 2024 year end.
-13-

YELLOW RIBBON COMMUNITY CHAPLAINCY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY2025
Support C08ts allocated to •¢lv•itl•$
2025
2024
Legal and professional
753
1,938
Printing. postsge and ststionery
Rent
Insvwanco
Computer running costs
Accountancy
Governance cmls
1,664
15,995
4,049
2,299
2.247
1.124
15,
3,236
1,050
29.979
28.684
Analys•d b8iween:
Rehoming & Rehabilitatlon
HaI￿aY House
25.518
4,461
26.868
1.816
29.979
28,684
SLFPPOrt and govem•n¢e costs havé been allocated b8s¢d on the 1he proportion cf each charitat4e actN
cost excluding depreciation and staff costs being 850A Rehoming & Rghobilitath)n and 15Y• Ha￿aY House.
Net movemènt In funds
2026
2024
The net movement in funds 15 $ts1gd after chargingllcredrting):
Fees payable for the independent examinallon ofthe chariVs finanaal
statements
DeproLaalSon ol owned tangible ffixed as$¥l$
1.124
21.373
2,T11
Trwat••s
None of the trustees recelved reimbursements for expenses Ir￿rr9d while on chadty business during the
year (2024: On9 trustee was reimbursed £551.
Employegs
The average monthty n￿nber of employees during the yeaf was..
2025
Numbér
2024
Mumber
12
13
14-

YELLOW RIBBON COMMUNITY CHAPLAINCY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY2025
Employe
{Conllnu•dl
Employmfrnt ¢o$ts
2025
2024
dges and salaries
Social se￿rItY costs
Other pension ¢osts
223.121
8.511
2.891
175,864
5.378
1.312
234,523
182,554
Thore wer• no employees whtsse annual remunaration was more than £60,000.
Remun•ration of key manag•m•nt ￿rsOnnel
Th& remuneratK)n of key managgm8nl perSc*￿e1 was a$ folows:
2025
2024
Aggregalg Gompensalion
22,452
25.530
10 T•x•tkni
The charity is exempt from lax on income and gains falling within section 505 of the TaxesAct 1988 or sectic
252 of the Taxation of Chatgeable Gains Act 1992 to the extent that thg$e are applied lo its Charitable objects.
11 Tr•nsf•ra
In 2024. a restricted grant of £300.000 was received for the purpose of purchasing the Hallway House. As the
Halfway House is held for an unreslricled purpose. upon purchasing, th8 amount wa5 Iiansferr¢d lo
unrestricted funds.
In 2025, £18,510 was received in two restricted grants for the purpose of improvement$ to the H£lfv¥ay House.
As the HaI￿aY House is held for an unreslrfcled purpose, upon purchasing. these amounts werg Iransferred
lo unrestricted lunds.
15-

YELLOW RIBBON COMMUNITY CHAPLAINCY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY2025
13 Stocks
2025
2024
Finished good5 and gTr)ds for resale
3,000
1,200
14 Debtors
2D26
2024
Amounts falliwj duè wlthln yèar:
Prepayments aThJ accrued income
41,726
42.738
IS Cr•dltor4: amounts falling dug within ong y••r
202S
2024
Note#
Olhgr laxalion and social security
Government grants
Trade credr(ors
Olher uedilors
Accruals
2,429
23.082
5,708
3S2
9.567
1.738
23,082
16
308
10.697
41,138
35.825
16 Govemm¢nt grants
Deferred income is induded in the financial statements as follows..
2025
2024
Deferred income is included wthin..
Current h'abilrties
23,082
23,082
Movements in the year
Deferred incom8 at 1 August 2024
R$l•ased from previous periods
ReSoUr￿S deferred in the year
23.082
{23,082)
23.082
23.082
Deferred in¢om$ at 31 July 2025
23,082
23.082
17 R•14r•m8nt b•nefft schemes
202S
2024
Defin•d contrlbution 8¢hèmo8
ChaTge to profil or loss in respecl of dofingd ¢ontribuknon sthèmes
2,891
1.312
17-

YELLOW RIBBON COMMUNITY CHAPLAINCY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
17 Retiremnt b•n•fft 8chTh8
IContlnu•d
The charity oper8les a dèfined cLintribulion pension scheme for all qualfying ernploye&s. The assets of the
ame are hald separalety from those of the chaiity in an independenlty administered frJrMJ.
18 Restrlcted funds
The income funds of the cha￿Y indude restricted funds comprising of the folbwiNJ:
At 1 Augu¥t
2024
Incoming
our¢es
Resources
expend•d
Transfers
At 31 July
2025
Ha￿aY House
Hol￿¥Y House Improvements
14.49J
14,4901
18.510
118.510}
14,4
18.510
114,4901
118.510}
Prevlous year:
At 1 Auguyt
2023
Incomlng R•$ource8
resource$
•xp¢nded
Transf
At31 Juty
2024
Hath¥ay House
0,000
115,3521
1300,1581
14,4KI
This fijnd is restricted forthe u50 ofthe Halfivay house.
19 Unmtrkt•d funds
The unre$lricted funds of the charty comprfs• the unexpended balance5 of donations and grants whlth are
not subject lo S￿¢IfiC ¢c*ndrtions by donors and grantors as to how they may be used. These indude
designated funds whi¢h have been set aside out of unrestricled funds by the trustees f¢r specific purposes.
At l August
2024
Ineomlng
resou￿0*
Resources
exp9nd•d
Trnnsfern
At 31 July
202S
OpeT*'onal rèserve
Property repair fund
General funds
100.000
10.000
492.574
1CWJ,000
10,000
547.992
703.307
1866,399}
18.S10
602.574
703,307
ie06,399}
18,510
657.992
18-

YELLOW RIBBON COMMUNITY CHAPLAINCY
NOTES TO THE FINANCIAL STATEMENTS (coKfiNUED)
FOR THE YEAR ENDED 31 JULY 2025
19 Unrestrlcted funds
(Continu￿)
Prgvlous ￿ar.
At l August
2023
In¢omlng
resourc•8
Resources
oxp•nd
Trnn$f•rn
At 31 Juty
2024
Operafional reseN&
Property repair fund
The HaI￿aY House
Genoral funds
1￿,000
2.000
125,000
28,065
100,000
10.000
8.000
1425,000
1129,9741
300,000
158
594,325
492.574
255,(K5
802.325
IS54,974)
300,158
602.574
Op•rational reuN•
This provides a re5eTve of 8t188st 4 mnlhs Opern￿n9 cosls. The operating lease ￿MmItMants are c•)vered
by housing benefit income as per note 21.
Proptrrty r•palr fund
This is ftjr dlapidations at the end of the lease.
The Halhvay House
DLJring the 2024 finandal year. the charity purchased the 'The Ha￿aY House". a propertylocoled on the
ékin. The Wrekin is the best-known hill in the Shrop5hire Hills National landscape. Over 100.000 ￿0pk
visit the ￿kIrt every year. 81 least thiee ouartors ofthem are locals.
20 Analysls of n•t assets b•tw￿n funds
Unr•strict•d
fund$
2026
Re¥tri¢t•d
funds
2025
Total
2028
At 31 July 2025..
Tangible assets
Current asset￿lI1abl1￿eS)
489.504
168.488
489,504
168,488
657.992
657.992
Unrggtrlct•d
funds
2024
Restrlctsd
funds
2024
Total
2024
At 31 July 2024:
Tangible asset$
Current assatsllliabilili8s)
465,250
137,324
465.250
151.814
14.490
602,574
14,490
617.064
19-

YELLOW RIBBON COMMUNITY CHAPLAINCY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY2025
21 Operdtlng lease ¢ommlknents
Le¥5ee
The fourte6n Telford properties and one W0￿erhampt0n property are leased from local landlords on one year
leases. The ts¥o Slafford propertiès 8nd threè Walsall properlies are also leased from local landlords but on
two year leases wTrth one Walsall landlord requiring a three year lease. The Shiewsbury properiies are
leased Irom Green Pastu￿$ ot on annual cost of £23,752 and 8rg coming to the end of thèir medium - lerrn
leasas.
Tho office al Meeting Point House is on a monthty rgnt bosis.
2025
2024
Wlhin onè year
Btheen and fiv8 yèars
164,708
38,694
201.383
165,894
203.402
367,257
22 Related party tran¥a¢tio
During the year. the charity paid the followrng amounts lo related parties.
£15,995 was paid in rental expenses lo Meetin9 Point Trust Ltd. an incorpor&led charty where Mr T Curr￿. is
a150 a Iruslee12024'. £15,155). No amoun15 were ouistsnding at the year end {2024'. £nill.
£55 wa5 paid in subscrip￿On fees to the Cornmunity Chaplainw Assouation. an incorpoTaled charity wFwre Mr
T Currie, is also a Iru51ee12024- £S51. No amounts were outstanding at the year end12024'. £nS1).
23 Cash gen•rat•d fmm operntio
2025
2024
Surplus for the year
40,928
381,999
Adjuslmonts for:
InveSt￿nt income recognise¢J in 51alement of financial actiwlies
DaprecAation and impalmenl of tsngible fixed assets
{2,324)
21,373
13,1951
2.771
Movements in worklng capltal:
(Increase) in stocks
DecTeasellincTeasel in debtors
Incrgasel{dec¥e8$el n Creditors
Decreasellincreasa in deferred income
(1,800)
1.012
5.313
11,2001
(10,1361
12,5891
23,082
C4$h gen•rat•d from opeTation$
64,502
37Q,732
-20-