OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2025-12-31-accounts

Draft Financial Statements at 28 May 2026 at 08:08:59

Company registration number 15140505 (England and Wales) Charity registration number 1206068 (England and Wales)

STOP.BREATHE.THINK

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

File 1 of 2, Page 1 of 21. Encyro E-Sign ID: 8ieOhVSxxIu9OCCv (2026-Jun-24 13:16:15 UTC)

Draft Financial Statements at 28 May 2026 at 08:08:59

STOP.BREATHE.THINK

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Joanne Brown Kate McCarthy Lara Kinnear (Appointed 7 April 2025) Carrie McLelland (Appointed 5 May 2025) Country of incorporation United Kingdom 15140505 (England and Wales) Charity registration England and Wales 1206068 Registered office 306a Portland Road Hove BN3 5LP Independent examiner Michelle Westbury FCCA West & Berry Limited Nile House Nile Street Brighton BN1 1HW

File 1 of 2, Page 2 of 21. Encyro E-Sign ID: 8ieOhVSxxIu9OCCv (2026-Jun-24 13:16:15 UTC)

Draft Financial Statements at 28 May 2026 at 08:08:59

STOP.BREATHE.THINK

CONTENTS

Page
Trustees' report 1 - 5
Statement of trustees' responsibilities 6
Independent examiner's report 7
Statement of financial activities 8
Balance sheet 9
Notes to the financial statements 10 - 18

File 1 of 2, Page 3 of 21. Encyro E-Sign ID: 8ieOhVSxxIu9OCCv (2026-Jun-24 13:16:15 UTC)

Draft Financial Statements at 28 May 2026 at 08:08:59

STOP.BREATHE.THINK

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)

FOR THE YEAR ENDED 31 DECEMBER 2025

The trustees present their annual report and financial statements for the year ended 31 December 2025.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)".

Objectives and activities

Stop.Breathe.Think is a game changing mental health charity offering online counselling to those aged 8-21, who cannot afford or access support quickly. No wait times and available nationally, we provide vital support to those who need it right now.

Our mission is to support children and young people’s mental health by making personalised counselling accessible and available nationwide.

The charitable objects are, to advance health and to provide relief relating to mental health, in particular for children, and young people, including by providing caring, professional and educative support and caring and safe environments.

Our aims:

This year also marked our first full year operating independently as a registered charity in our own right! As of July 1, 2024, Stop.Breathe.Think became an independent registered charity (No. 1206068), having previously operated as a programme under Switch180 (No. 1101030).

With everything in place for growth, we are ready to expand our impact and play a greater role in supporting children and young people’s mental health nationwide.

Public benefit

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

About Us

Founded in November 2020, in response to the youth mental health crisis Stop.Breathe.Think provides rapid and accessible mental health support when other services are unavailable. We support families, schools and the health sector by ensuring young people receive the help they need - when they need it - enabling them and their families to lead healthier, happier lives.

Since 2020:

4,000+ children and young people supported 24,000+ counselling sessions delivered

200+ partnerships with youth organisations

Draft Financial Statements at 28 May 2026 at 08:08:59

STOP.BREATHE.THINK

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2025

As an online service, we remove barriers to seeking help - no wait times, no stigma, just instant access to professional online counselling for children and young people who might not otherwise receive support. Our specialist, Level 4 and above, counsellors are matched to each individual with the right expertise, delivering potentially life-saving care.

We took action to break down barriers, ensuring those most in need could access our service free of charge through our means-tested model. We also expanded partnerships with schools and youth organisations, reaching young people facing adverse childhood experiences and those struggling with mental health stigma, social pressures or long waitlists.

A total of 733 children and young people received counselling through Stop.Breathe.Think, with the majority identifying as female (62%), followed by male (36%) and small proportions identifying as transgender or non-binary (2%). Most participants were aged 13–17 (49%), with 39% aged 8–12 and 12% aged 18–21.

Referrals predominantly came from schools and youth organisations (62%), while 38% were parent or self-referrals. In terms of ethnicity, 72% identified as White, with smaller proportions from Mixed or Multiple ethnic groups (9%), Black backgrounds (9%), Asian backgrounds (5%), other ethnic groups (2%), and 3% not stated.

The most common presenting issues were anxiety (38%) and low mood (25%), alongside trauma (8%), anger (7%), overwhelm (7%), fear or panic attacks (4%), relationships (5%), stress (3%) and grief (3%). Additionally, 30% of those supported were neurodivergent and 7% identified as LGBTQIA+. The service prioritises supporting communities with the greatest need, particularly those facing financial hardship, long NHS waiting lists and limited access to specialist services. Reflecting this, nearly half (47%) of service users were from the most deprived areas (IMD 1–4), with 37% from mid-range areas (5–8) and 16% from the least deprived areas (9+).

“The support given to me by Stop.Breathe.Think has helped me realise that there are ways that I can help myself when I feel in a bad place mentally or physically and I am now able to cope and understand my feelings a lot more.” SR, age 13

Key Outcomes

Early intervention - Creating a culture where a young person feels supported, understood and empowered to take control of their mental health - without waiting until they reach breaking point.

Preventing escalation – Addressing concerns early reduces the risk of severe mental health conditions developing.

Empowering young people – Teaching coping strategies fosters long-term emotional wellbeing and selfmanagement.

Reducing stigma – Normalising conversations around mental health encourages young people to seek help sooner.

Improving long-term outcomes – Early support enhances academic performance, social connections and future opportunities.

We are committed to strengthening our impact data by moving from single-point collection towards capturing both immediate outcomes and sustained life changes, building a longitudinal evaluation framework and measuring social value. As part of this we surveyed the children and young people accessing our service last year, 6–12 months post-counselling, which revealed:

80% now find it easier to talk about feelings or ask for help

78% find it easier to attend school or college following counsellor

70% engage more in wellbeing activities e.g. sport, hobbies, socialising

97% would access counselling again, if they needed it

62% found it easier to have counselling online.

Draft Financial Statements at 28 May 2026 at 08:08:59

STOP.BREATHE.THINK

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2025

What’s Next

The past year has shown both the scale of need in a service like ours, but significant progress in our goal to reach the children and young people who would otherwise be struggling on long waiting lists, or unable to reach out.

We also know demand will continue to grow. Our focus therefore remains on responding quickly and developing inclusive approaches that reflect the diversity of the young people and families we serve.

Families are central to everything we do. When a child is struggling, the whole family feels the impact. By providing timely support, we reduce stress and worry for parents and carers, improve communication at home and help families feel better equipped to support their child’s mental health. We work closely with families, schools, social care and health professionals to create joined-up care and a shared understanding of each young person’s needs.

Over the coming year, Stop.Breathe.Think will continue expanding our School Partnerships to ensure more young people can access timely, professional mental health support. By working directly with schools, we can provide every referred pupil with free one-to-one online counselling delivered by qualified counsellors. This flexible service complements existing pastoral provision, reduces pressure on school staff and enables pupils to access support in a way that many report feeling more comfortable with. Our goal is to help schools respond earlier to emerging mental health needs while supporting improved wellbeing and attendance.

As expectations around pupil wellbeing increase across the education sector, we will further align our partnerships with national guidance and Ofsted inspection frameworks, supporting schools to demonstrate a proactive and effective whole-school approach to mental health. Alongside counselling sessions, partner schools receive safeguarding-aligned referral pathways, staff onboarding, resources for pupils and families and anonymised impact insights. By strengthening these partnerships, we aim to reach more schools, support more pupils before issues escalate and contribute to a culture where every young person knows where to turn for help.

“The benefits of Stop.Breathe.Think are how easy the referral process is, how quickly the students can be seen and the flexible structure; six sessions of counselling initially but the possibility for sessions to be extended if needed. Our students have loved engaging with Stop.Breathe.Think and the customer service has been second to none. Contact with admin has been very quick and they have always been very accommodating to our needs.” Pam, Mental Health Lead

We are also proud to be delivering our new campaign Tap to Unmute to encourage more boys and young men to access early mental health support, made possible thanks to generous funding from the David Riddell Memorial CIO and Heads Up Productions. The campaign will include a targeted outreach and awareness campaign in a way that feels relevant, accessible and stigma-free. Shaped with input from young men themselves, the campaign tries to reframe the conversation around counselling and emotional wellbeing.

The progress of 2025 means we can be hugely positive about 2026.

Financial review

Total income for the period 1st January 2025 to 31st December 2025 amounted to £350,286 (2024: 342,522). Total expenditure for the same period amounted to £350,056 (2024: £164,602).

In line with SORP (FRS102), expenditure is analysed into two main categories; charitable activities and raising funds for the charity with the 'charitable ratio' being calculated as 'charitable activities expenditure' as a fraction of 'total expenditure'. During this accounting period £306,828 (2024: £145,691) of expenditure relates to charitable activities, and £43,228 (2024: £18,911) to raising funds for the charity, a 'charitable ratio' of 88% (2024: 89%).

Draft Financial Statements at 28 May 2026 at 08:08:59

STOP.BREATHE.THINK

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2025

Reserves policy

We are committed to using our resources in pursuit of our charitable objectives. We are also committed to maintaining a level of reserves that is prudent to meeting ongoing liabilities, sufficient to ensure that all delivery commitments can be met and to protect the long-term future of Stop.Breathe.Think. Our Reserves Policy seeks to balance these priorities by aiming to hold a level of General Reserves based on the planned expenditure and for any uncertainties for the year.

Our net income over expenditure ended at £230 (2024: £117,920). Total unrestricted reserves now stand at £178,150 (2024: £148,253). The trustees are committed to our general reserves policy to a goal of 6 months, in order to ensure the sustainability and growth of the charity going forward.

Stop.Breathe.Think expenditure requirements for 2026 will be £375,000 ensuring more than 750 children and young people are supported.

Going concern

The Trustees are pleased to acknowledge that current reserves satisfy our reserves policy and are sufficient to cover forthcoming commitments for the charity as it operates as its own entity and going forward. The level of reserves will continue to be monitored quarterly at Trustees meetings, and appropriate action will be taken if reserves fall outside the desired range. The Trustees therefore consider the charity to be a going concern.

Structure, governance and management

Stop.Breathe.Think is a registered charity and a company limited by guarantee. It was incorporated on 15th September 2023 and registered as a charity (with the Charity Commission for England and Wales) on 5th December 2023.

The charity was established under a Memorandum of Association, which describes the objects and powers of the charitable company; it is governed under its Articles of Association.

The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

Joanne Brown Kevin Hempstead (Resigned 22 September 2025) Kate McCarthy Lara Kinnear (Appointed 7 April 2025) Carrie McLelland (Appointed 5 May 2025) Funmilayo Alassan (Resigned 26 February 2025) Alan Grant (Resigned 10 March 2025)

Recruitment and appointment of trustees

Procedures have been established for recruiting and supporting trustees. When areas are identified for which, additional trustees would be helpful, an open recruitment process is scheduled, utilising wide and inclusive search methods such as advertising and networking with other charities. In addition, Board members and the Directors use their own networks to encourage suitable people to come forward. An induction and the provision of any required training ensures that new trustees are aware of their responsibilities and enables them to learn about Stop.Breathe.Think in a structured way so that from the start they understand the charity’s objectives. All trustees identify their training needs annually and measures are taken as necessary to ensure that these needs are met.

Organisational structure

Decision-making

The Board of Trustees meets at least three times each year to discuss and review planning, development, financial and administrative matters and more frequently as required. The quorum for decision-making of the board can be no less than three Trustees.

Draft Financial Statements at 28 May 2026 at 08:08:59

STOP.BREATHE.THINK

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2025

Management

While the Board of Trustees and Founding Director set company policy and strategy, day to day management of the organisation is delegated to the Senior Management Team: Founding Director, Dan Charlish and Managing Director, Rachel Cruz who take overall responsibility for ensuring the effective management and forward planning of Stop.Breathe.Think in line with decisions of the board and the current business plan.

Key management remuneration

The remuneration of the staff, including key management, is reviewed annually by the full board.

Risk management

The trustees have carried out a review of the major risks to which the charity is exposed and considers that systems are in place to mitigate the risks. The major risks are assessed annually by the trustees, taking into consideration factors, external risks and the effects of legislation.

The major risks identified are: over reliance on key funders; adequate and appropriate spread of skills across the trustees.

The systems and procedures in place to mitigate these risks include maintaining free reserves at an appropriate level, regular/early funding updates, seeking to broaden funder base, effective governance, and continual assessment of risks with appropriate action being taken when they are identified.

The trustees' report was approved by the Board of Trustees.

..............................

Lara Kinnear

Trustee

24/06/2026 Date: .............................................

Draft Financial Statements at 28 May 2026 at 08:08:59

STOP.BREATHE.THINK

STATEMENT OF TRUSTEES' RESPONSIBILITIES

FOR THE YEAR ENDED 31 DECEMBER 2025

The trustees, who are also the directors of Stop.Breathe.Think for the purpose of company law, are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.

In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Draft Financial Statements at 28 May 2026 at 08:08:59

STOP.BREATHE.THINK

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF STOP.BREATHE.THINK

I report to the trustees on my examination of the financial statements of Stop.Breathe.Think (the charity) for the year ended 31 December 2025.

Responsibilities and basis of report

As the trustees of the charity (and also its directors for the purposes of company law), you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006.

Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the Companies Act 2006 and are eligible for independent examination, I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.

Independent examiner's statement

Since the charity’s gross income exceeded £250,000, the independent examiner must be a member of a body listed in section 145 of the Charities Act 2011. I confirm that I am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accountants, which is one of the listed bodies.

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 that in any material respect:

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 financial statements to be reached.

Michelle Westbury FCCA

West & Berry Limited Nile House Nile Street Brighton BN1 1HW 24/06/2026 Date: ............................

Draft Financial Statements at 28 May 2026 at 08:08:59

STOP.BREATHE.THINK

STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNT)

FOR THE YEAR ENDED 31 DECEMBER 2025

Unrestricted
Restricted
funds
funds
2025
2025
Notes
£
£
Income from:
Donations and legacies
3
264,118
76,070
Charitable activities
4
10,098
-
Total income
274,216
76,070
Expenditure on:
Raising funds
5
43,228
-
Charitable activities
6
201,091
105,737
Total expenditure
244,319
105,737
Net income/(expenditure) and
movement in funds
29,897
(29,667)
Reconciliation of funds:
Fund balances at 1 January
2025
148,253
29,667
Fund balances at 31
December 2025
178,150
-		 Total
Unrestricted
Restricted
funds
funds
2025
2024
2024
£
£
£
340,188
304,633
34,900
10,098
2,989
-
350,286
307,622
34,900
43,228
18,911
-
306,828
140,458
5,233
350,056
159,369
5,233
230
148,253
29,667
177,920
-
-
178,150
148,253
29,667		 Total
2024
£
339,533
2,989
342,522
18,911
145,691
164,602
177,920
-
177,920

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

Draft Financial Statements at 28 May 2026 at 08:08:59

STOP.BREATHE.THINK

BALANCE SHEET

AS AT 31 DECEMBER 2025

Notes
Fixed assets
Tangible assets
11
Current assets
Debtors
12
Cash at bank and in hand
Creditors: amounts falling due within
one year
13
Net current assets
Total assets less current liabilities
The funds of the charity
Restricted income funds
15
Unrestricted funds
16		 2025
£
19,582
160,935
180,517
(3,090)		 £
723
177,427
178,150
-
178,150
178,150		 2024
£
-
196,146
196,146
(18,226)		 £
-
177,920
177,920
29,667
148,253
177,920

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 December 2025.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

24/06/2026

The financial statements were approved by the trustees on .........................

..............................

Lara Kinnear

Trustee

Draft Financial Statements at 28 May 2026 at 08:08:59

STOP.BREATHE.THINK

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1 Accounting policies

Charity information

Stop.Breathe.Think is a private company limited by guarantee incorporated in England and Wales. The registered office is 306a Portland Road, Hove, BN3 5LP.

1.1 Reporting period

The prior reporting period was the six month period ending 31 December.

1.2 Basis of preparation

The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)". The charity is a Public Benefit Entity as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP for charities not to prepare a statement of cash flows.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.3 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.4 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

1.5 Income

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

Draft Financial Statements at 28 May 2026 at 08:08:59

STOP.BREATHE.THINK

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2025

1 Accounting policies

(Continued)

1.6 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources.

1.7 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Computers

33% on cost

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.8 Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.9 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.10 Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Draft Financial Statements at 28 May 2026 at 08:08:59

STOP.BREATHE.THINK

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2025

1 Accounting policies

(Continued)

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.11 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.12 Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2 Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3 Income from donations and legacies

Unrestricted
Restricted
funds
funds
2025
2025
£
£
Donations and gifts
18,726
-
Grants
245,392
76,070
264,118
76,070		 Total
Unrestricted
Restricted
funds
funds
2025
2024
2024
£
£
£
18,726
146,123
-
321,462
158,510
34,900
340,188
304,633
34,900		 Total
2024
£
146,123
193,410
339,533

Draft Financial Statements at 28 May 2026 at 08:08:59

STOP.BREATHE.THINK

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2025

4 Income from charitable activities

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Charitable income
Service level agreement income 10,098 2,989
Expenditure on raising funds
Unrestricted Unrestricted
funds funds
2025 2024
£ £
Fundraising and publicity
Fundraising agents 6,070 -
Advertising 244 -
Other fundraising costs 277 -
Staff costs 36,637 18,911
43,228 18,911

5 Expenditure on raising funds

Draft Financial Statements at 28 May 2026 at 08:08:59

STOP.BREATHE.THINK

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2025

6 Expenditure on charitable activities

Charitable Charitable
activities activities
2025 2024
£ £
Direct costs
Staff costs 148,053 67,880
Depreciation and impairment 188 -
Counselling 92,453 42,270
Counselling software 16,912 5,569
Other service costs 413 75
Staff training and supervision 8,017 1,956
Other staff costs 12,884 2,674
Raising awareness 2,964 2,281
281,884 122,705
Share of support and governance costs (see note 7)
Support 21,944 20,586
Governance 3,000 2,400
306,828 145,691
Analysis by fund
Unrestricted funds 201,091 140,458
Restricted funds 105,737 5,233
306,828 145,691
7 Support costs allocated to activities
2025 2024
£ £
Rent 8,406 6,295
Bank fees 236 1,984
Bookkeeping 2,611 1,272
Payroll fees 1,119 587
IT costs 6,598 10,178
Telephone 1,189 270
Insurance 1,340 -
Office supplies and other office costs 445 -
Governance costs 3,000 2,400
24,944 22,986
Analysed between:
Charitable activities 24,944 22,986

Draft Financial Statements at 28 May 2026 at 08:08:59

STOP.BREATHE.THINK

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2025

7
Support costs allocated to activities
Governance costs comprise:
Independent examination
Accountancy		 (Continued)
2025
2024
£
£
1,200
1,200
1,800
1,200
3,000
2,400

8 Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.

9 Employees

The average monthly number of employees during the year was:

Charitable activites
Employment costs
Wages and salaries
Social security costs
Other pension costs		 2025
Number
6
2025
£
170,785
9,493
4,412
184,690		 2024
Number
6
2024
£
82,018
2,553
2,220
86,791

There were no employees whose annual remuneration was more than £60,000.

Remuneration of key management personnel

The remuneration of key management personnel was as follows:

2025 2024
£ £
Aggregate compensation 103,291 42,205

10 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

Draft Financial Statements at 28 May 2026 at 08:08:59

STOP.BREATHE.THINK

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2025

11
Tangible fixed assets
Cost
Additions
At 31 December 2025
Depreciation and impairment
Depreciation charged in the year
At 31 December 2025
Carrying amount
At 31 December 2025
12
Debtors
Amounts falling due within one year:
Other debtors
Prepayments and accrued income
13
Creditors: amounts falling due within one year
Other taxation and social security
Trade creditors
Other creditors
Accruals and deferred income
14
Retirement benefit schemes
Defined contribution schemes
Charge to profit or loss in respect of defined contribution schemes		 Computers
£
911
911
188
188
723
2025
2024
£
£
17,475
-
2,107
-
19,582
-
2025
2024
£
£
-
3,604
90
9,523
-
2,699
3,000
2,400
3,090
18,226
2025
2024
£
£
4,412
2,220

The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.

Draft Financial Statements at 28 May 2026 at 08:08:59

STOP.BREATHE.THINK

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

15 Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

At 1 January Incoming Resources At 31
2025 resources expended December
2025
£ £ £ £
Ernest Kleinwort Charitable Trust 5,767 12,000 (17,767) -
Focus Foundation 7,550 - (7,550) -
David Riddell Memorial CIC 14,850 - (14,850) -
7 Stars Foundation 1,500 - (1,500) -
National Lottery - 59,070 (59,070) -
HDR Foundation - 5,000 (5,000) -
29,667 76,070 (105,737) -
Previous period: At 1 July 2024 Incoming Resources At 31
resources expended December
2024
£ £ £ £
Ernest Kleinwort Charitable Trust - 10,000 (4,233) 5,767
Focus Foundation - 7,550 - 7,550
David Riddell Memorial CIC - 14,850 - 14,850
7 Stars Foundation - 2,500 (1,000) 1,500
- 34,900 (5,233) 29,667

The purpose of restricted funds is:

Ernest Kleinwort EKCT - Restricted to beneficiaries in Sussex. Focus Foundation - 180 free online counselling sessions for young people.

David Riddell Memorial CIC - The grant may be used only for the purposes of providing counselling sessions arising from your 2025 Boys and Young Men Awareness Campaign as detailed by your organisation in the grant application which was submitted to us.

7 Stars Foundation - This is the transfer of a restricted grant from 7 Stars Foundation which was paid into our former Switch180 bank account and transferred.

National Lottery - Restricted to Wales, Rural England and Scotland.

HDR Foundation - Restricted to beneficiaries in London.

Draft Financial Statements at 28 May 2026 at 08:08:59

STOP.BREATHE.THINK

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

16 Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 January Incoming Resources At 31
2025 resources expended December
2025
£ £ £ £
General funds 148,253 274,216 (244,319) 178,150
Previous period: At 1 July 2024 Incoming Resources At 31
resources expended December
2024
£ £ £ £
General funds - 307,622 (159,369) 148,253
Analysis of net assets between funds
Unrestricted Restricted Total
funds funds
2025 2025 2025
£ £ £
At 31 December 2025:
Tangible assets 723 - 723
Current assets/(liabilities) 177,427 - 177,427
178,150 - 178,150
Unrestricted Restricted Total
funds funds
2024 2024 2024
£ £ £
At 31 December 2024:
Current assets/(liabilities) 148,253 29,667 177,920
148,253 29,667 177,920

17 Analysis of net assets between funds

18 Related party transactions

There were no disclosable related party transactions during the year (2024 - none).

Audit Trail

Tamper Verification

To check if this file has been modified after being signed, please go to: https://www.encyro.com/my/esign/verify Upload the file. The result will indicate if the file contents have been tampered with.

File 1 of 2: Stop.Breathe.Think 2025 accounts.pdf

Signed By

Signer: Lara Kinnear (lara@stopbreathethink.org.uk)

Identity Check: Email Authentication

Signature Type: Typed

Time Zone: UTC+01:00, Europe/London (British Summer Time)

Signer: Michelle Westbury (michelle@westandberry.co.uk)

Identity Check: Login with account

Signature Type: Typed

Time Zone: UTC+01:00, Europe/London (British Summer Time)

Event Log

Jun 19, 2026, 3:48:24 PM - Email notification sent to Lara Kinnear (lara@stopbreathethink.org.uk).

Jun 19, 2026, 3:48:24 PM - Email notification delivered to Lara Kinnear (lara@stopbreathethink.org.uk).

Jun 24, 2026, 12:48:12 PM - Email notification delivered to Michelle Westbury (michelle@westandberry.co.uk).

Jun 24, 2026, 12:48:12 PM - Email notification sent to Michelle Westbury (michelle@westandberry.co.uk).

END OF LOG