OpenCharities

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

← You Are My Sunshine

2025-06-30-accounts

You Are My Sunshine (YAMS) SCIO

Report and Accounts

Year Ended 30 June 2025

Scottish Charity No. SC048442

Company Number: CS003444

You Are My Sunshine (YAMS) SCIO

Contents of the Accounts for the year ended 30 June 2025

Page
Charity information 1
Report of the Trustees 2 - 14
Report of the Independent Examiner 15
Statement of Receipts and Payments 16
Statement of Balances 17
Notes to the Accounts 18

You Are My Sunshine (YAMS) SCIO

Charity Information for the year ended 30 June 2025

Trustees

Vivienne MacLaren Chair Appointed June 2024 Natalie Bruce Secretary Resigned July 2024 John Miller Secretary Appointed July 2024 Lisa Anne Sweeney Treasurer Resigned July 2025 Tom Rooney Treasurer Appointed July 2025 Lisa Anne Sweeney Claire Crothers Gillian Lynch Jennifer McHarrie Gemma Fay Appointed August 2024 James Gemmell Appointed July 2025

Principal Address and OSCR Contact Address

c/o You Are My Sunshine Newarthill Library 1 Kirkhall Road Newarthill Motherwell North Lanarkshire ML1 5BB

Website: www.yams.org.uk

Bankers

Bank of Scotland 32 Brandon Parade South Motherwell North Lanarkshire ML1 1RB

Independent Examiner

Allison Devine C.A. TC Group Business Advisors and Accountants 180 St Vincent Street Glasgow G2 5SG

Solicitors

Watters Steven & Co. 291 Brandon Street Motherwell North Lanarkshire ML1 1RS

1

You Are My Sunshine (YAMS) SCIO

Trustees’ Annual Report for the year ended 30 June 2025

The Trustees are pleased to present their Report together with the Accounts for the year ended 30 June 2025.

Structure, Governance and Management

The charity is a Scottish Charitable Incorporated Organisation (SCIO) incorporated and registered as a charity on 06 June 2018 with a board of trustees who provide oversight and governance.

There are 9 trustees on the board who meet quarterly and are responsible for the strategic direction and policies of the charity. All have a diverse range of professional backgrounds relevant to the work of the charity.

A scheme of delegation is in place and day to day responsibility for the provision of the services rest with the Chair and Charity Manager. The Charity Manager is responsible for ensuring that the charity delivers the services specified and that key performance indicators are met and has responsibility for the day-today operational management of the hub. The Chair has the responsibility for the overall Governance of the charity, individual supervision of the charity manager and trustees, and ensuring that the team continues to develop their skills and working practices in line with best practice guidance.

Responsibilities of the Trustees

OSCR, the Charity Regulator, is required to monitor, encourage and facilitate charities' compliance with charity law and to increase public confidence in charities. It is a legal requirement for all charities to send a copy of their accounts to OSCR. The trustees have oversight of the accounts and preparation of financial statements for each financial year. The board has created and implemented policies and procedures which safeguard the charity against risks both operational and financial.

Accounts are either subject to independent examination or audit, in line with legislative requirements. For the 2025 financial year the Accounts have been subject to independent examination.

Trustee Induction and Training

New trustees are invited will be encouraged to attend a series of short training sessions to familiarize themselves with the charity and the context within which it operates. These are jointly led by the Charity Manager and the Chair of the charity and cover:

A new trustee pack has also been prepared drawing information from the various Charity Commsission publications signposted through the OSCR’s guide “Guidance and good practice for Charity Trustees” as a follow up to these sessions. This is distributed to all new trustees along with the Constitution and the latest financial statements. Feedback from new trustees about their induction has been very positive.

Charity Trustees are aware that they must act in the interests of the charity by operating in a manner consistent with the charity's purpose and act with care and diligence whilst managing any conflict of interest between the charity and any person or organization who appoints trustees.

2

You Are My Sunshine (YAMS) SCIO

Trustees’ Annual Report (continued) for the year ended 30 June 2025

Trustee Induction and Training (continued)

Training topics covered include:

Volunteer Induction and Training

To assist with growth and development we plan to run annual “volunteer recruitment open days”.

Potential volunteers are required to fill out an application form. When this is processed the charity Chair will make contact to discuss their potential involvement and the work of the charity. If it is agreed, the volunteer can enhance the charity and the charity can support the volunteers' needs and requirements, then the volunteer will be asked to follow a recruitment process:

Risk Management

The Board has conducted a review of the major risks to which the charity is exposed. A risk register has been established and is updated as required. Where appropriate, systems or procedures have been established to mitigate the risks the charity faces. Significant external risks to funding have led to the development of a strategic plan which will allow for the diversification of funding and activities. Internal control risks are minimised by the implementation of procedures for authorisation of all transactions and projects. Procedures are in place to ensure compliance with the health and safety of staff, volunteers, clients and visitors to the hub and to our Chat Café spaces. Our procedures and policies are reviewed quarterly or as required to ensure a consistent quality of delivery for all operational aspects of the charity and to ensure that they continue to meet the needs of the charity.

Aims and objectives

Our charity’s purposes as set out in our constitution are to:

Raise awareness of Mental Health, to fight stigma, educate and advocate for equal and improved care with the object of improving the conditions of life. To provide the inhabitants of Scotland a safe place to seek immediate support for issues surrounding mental ill-health and advise on pathways towards employment and education with the co-operation of local authorities, voluntary organizations and inhabitants in a common effort.

3

You Are My Sunshine (YAMS) SCIO

Trustees’ Annual Report (continued) for the year ended 30 June 2025

Aims and objectives (continued)

Ensuring our work delivers our aims

In line with the OSCR’s guidance on public benefit we continually review our objectives, to ensure we meet our aims and measure our effectiveness whilst mitigating any risks. This approach ensures we remain focused and shapes the planning of future activities.

Achievements and Performance

The focus of our work

Our strategy is to complement the social services and DBI worker roles by providing specific staff trained in recognising and supporting those with mental health related issues. A mixture of personal approaches, referrals and partnership working we create the trust needed for anyone experiencing mental ill health to talk about their problem and seek help without feeling stigmatized. By explaining the services available to them and by developing support networks of peers and mental ill health and suicide survivors, we aim to change and rescue lives from the misery of poor mental ill health and suicide.

Our main objectives for the year continued to be raising awareness of mental health through education and providing support for those experiencing or affected by mental ill health and suicide. To offer a safe environment and welcoming atmosphere where anyone can find tailored advice on mental health, free relaxation therapy online and free counselling via face to face, phone or video call. To establish a community where mental health and wellbeing is fully supported through social inclusion, reducing stigma, and empowering one's own recovery.

To create a facility of excellence where service users can nourish within a resourceful, relaxed, and holistic environment to allow them to experience a quality of life that fulfils their desired outcomes. The strategies we used to meet these objectives included:

We continue to address mental health concerns that affect people at different stages, for example raising awareness of mental health and wellbeing, counselling support, drop-in support and activities, 1:1 sessions and group work delivery. Providing early access to support to assist with empowering people to address their problems at an early stage which will have a positive impact on reducing the burden on statutory services such as GP’s, social work services, CAMHS and secondary mental health services.

4

You Are My Sunshine (YAMS) SCIO

Trustees’ Annual Report (continued) for the year ended 30 June 2025

Achievements and Performance (continued)

Due to the demand for our services and a successful Improving Lives Lottery application which was successful in January 2023, we have recruited 2x Part-time Project Coordinators to drive forward our strategic objectives and vision, whilst delivering essential support services to communities across Scotland. 2025 will be the final year of this funding which we hope will continue with a further successful application.

The funding from the Improving Lives Lottery Application has now been fully allocated and from that we have been able to fund our part time Charity Manager position and run significant counselling sessions over the three years ably supported by our project coordinators and our Charity Manager.

Due to the continuing high demand for our services, we have been successful in obtaining further funding from the National Lottery Community Fund - Fairer Life Chances for the next three years to support our part time Project Coordinator positions, Counselling and some of our activity costs.

The attendance at our Counselling and Nurture Therapy services has increased substantially from last year to this year, supported by the Lottery funding.

The other groups including ‘drop in hub’ numbers have continued to be well attended across the year with the addition of a Bereavement Group, Anxiety Workshops and Mindfulness sessions.

The attendance at our activities, drop-in and counselling service have all increased from last year to this year. For example:

We have added three new sessions this year which all run in blocks including: -

5

You Are My Sunshine (YAMS) SCIO

Trustees’ Annual Report (continued) for the year ended 30 June 2025

Achievements and Performance (continued)

How our activities deliver public benefit

Our main activities and who we try to help are described below. All our charitable activities focus on supporting those directly experiencing mental ill health and associated wellbeing issues, their families, carers and wider community. All activities undertaken are to further our charitable purposes, benefiting members of the public, education, statutory and non-statutory services. Our charitable activities and services target individuals who otherwise struggle to access services relating to mental health, and those who require additional supports for diagnosed mental illness.

Our Outreach/Events/Presentation participants reached 3299 in 23-24 and decreased to 3039 in 24-25:

6

You Are My Sunshine (YAMS) SCIO

Trustees’ Annual Report (continued) for the year ended 30 June 2025

Achievements and Performance (continued)

Spreading Awareness

This year we have been very visible within Schools, Clubs and Businesses providing Information Stalls around the country, and reaching 3039 people directly through our mental health awareness presentations and wellbeing networking events.

We have attended events and presented Free Mental Health and Kindness presentations to the following groups this financial year:

Who used and benefited from our services?

Our objectives and funding determine the services we provide. Our services are tiered and range from informal drop-in support, 1:1 peer support, to referral for counselling and children’s nurture support with little to no wait times. Part of the service we provide is to triage an individual’s commitment to seeking help and to navigate what supports and services are relevant to their needs.

Free and equal access to our services is the foundation of our charity. Due to the increasing demand for mental health support for children, we continued to develop our children's support sessions into individual Draw and Talk sessions also using LIAM (Lets introduce Anxiety Management) which allows us to adapt our support to the needs of our visitors and reach more children.

In 2023-2024 we supported 152 under 16’s and 234 sessions supporting over 16’s through counselling and LIAM. In 2024-2025 we supported 146 under 16’s and 515 sessions supporting over 16’s.

7

You Are My Sunshine (YAMS) SCIO

Trustees’ Annual Report (continued) for the year ended 30 June 2025

We supported 49 clients in 2023-2024 through our Nurture Therapist and Counselling Team and 75 in 2024-2025.

Our drop-in 1:1 support on a Monday night remained steady at 608 from 653 last year.

Our Counsellors have also supported clients by:

.

Collaborative Working

We are so grateful to Smurfit WestRock who continue to be an excellent source of support for our charity and have for several years. This is not only through annual monetary donations and printed thank you cards but they also donate Christmas Boxes to our volunteers every year.

We continued our partnership with Wishaw General Hospital through the Hospitals request. We have been hosting an outreach program since November 2023. This monthly event involves YAMS providing an information stall for anyone accessing the hospital including staff, patients and visitors.

YAMS proudly sponsored Under 10s Goalkeeper Leo McCabe of Motherwell Phoenix Football Club during his football season.

8

You Are My Sunshine (YAMS) SCIO

Trustees’ Annual Report (continued) for the year ended 30 June 2025

Achievements and Performance (continued)

We established a partnership with ITISON this year who donated vouchers for many local food restaurants and activities to reward our incredible volunteers for donating their time and for our service users to support them and their families.

During her Miss GB campaign this year, Hollie MacLean supported YAMS and raised £431 from her Wear Yellow Day at the nursery where she works and another £755, from a sponsored spinathon held at New Age Fitness. She incredibly raised a total of £1186.

We are thankful to Aileen Rooney of KCR by AMH who offers our guest half price KCR treatments at our Crafts and Nearly New Fayres every first Saturday of the month. Half of her fee is always donated to YAMS.

Thank you to all pupils who represented YAMS during their YPI presentations through the Wood Foundation. Notably St. Margarets High School and Bellshill Academy who successfully won the overall prize of £3000 for their respective schools which was donated to YAMS. St. Margarets High were then also chosen by YPI to deliver their YAMS presentation at the YPI finals in Fife. A huge achievement.

Wiliam Grant & Sons have supported YAMS the past two years with monetary donations by fund matching their volunteer hours scheme and whisky donations for our raffles.

Thank you to the Alona Hotel and M&Ds who continued to support YAMS until October 2024, and we were extremely grateful to receive a cheque at this time for £1000 for our ongoing efforts. We were thankful to have the use of their conference room for Board meetings and their Event space for our Annual Jams for Yams fundraiser during this time.

Jams for Yams 2024 was also hosted voluntarily by our friend Peter Martin of PLZ Soccer and performers such as The Scoundrels band, Tommy McGuire, Dope Sick Fly, Lisa McKechnie, Emma Dunlop, Noel Quinn and Stevie McCrorie. All artists graciously volunteered their time as did the Filmmaker, Kathleen Little, of Thirteen Squared.

Our partnership continues to grow with The Scottish Fire & Rescue Service ; we have been invited along to well-being promotion days and wellness rodeos in Stations across the country including Falkirk, Dundee, Motherwell, Stepps and Dreghorn.

9

You Are My Sunshine (YAMS) SCIO

Trustees’ Annual Report (continued) for the year ended 30 June 2025

Achievements and Performance (continued)

YAMS and the Scottish Fire & Rescue Service , Community Action Team worked together to give 7 young people from YAMS an opportunity to build resilience, teamwork and discipline skills on a FireReach course. The young people gained a portfolio of evidence to support a brighter future.

We continued our excellent relationship with NHS Lanarkshire by working in partnership to host SafeTalk Training together for our volunteers and members of the community.

Both Russell Brown and Hilary Petrie from North Lanarkshire Council Libraries continue to be an excellent source of support in our partnership efforts with NLC Libraries.

We delivered an awareness presentation at GXO Logistics in Eurocentral and were subsequently chosen as their quarterly local charity to receive a donation.

We organised a flyer delivery drive in our local community and 16 members of the public volunteered their time to deliver x2500 YAMS information leaflets to homes in the village of Newarthill. An amazing outpouring of support from our wonderful community.

The National Lottery , Fairer Life Chances was successful awarded over a three-year period to fund counselling and activities including x2 part-time Project Co-ordinators. We are deeply grateful Aileen Wright from the Community Lottery Fund for her guidance and support in the application process in securing this grant, enabling us to expand our services and fund our ever-growing counselling service for both adults and children.

We are so grateful to have received grant funding from the Robertson Trust once again to fund our charity manager's part-time position, which is vital in ensuring the day-to-day functioning of the charity is managed and maintained.

We have also been fortunate to receive a grant for the next financial year from HOCHTIEF - connecting communities in Aug 2025 for £1,965 for craft supplies.

We continue to receive funding support from various community groups such as schools, companies, and football clubs. We are most humbled with the affiliation of our local and wider communities and depend on this ongoing support to provide essential services to our community members.

10

You Are My Sunshine (YAMS) SCIO

Trustees’ Annual Report (continued) for the year ended 30 June 2025

Achievements and Performance (continued)

We continue to receive funding support from various community groups such as schools, companies, and football clubs. We are most humbled with the affiliation of our local and wider communities and depend on this ongoing support to provide essential services to our community members.

Feedback

11

You Are My Sunshine (YAMS) SCIO

Trustees’ Annual Report (continued) for the year ended 30 June 2025

Achievements and Performance (continued)

Financial Review - Results for the Year

The Accounts are prepared on a ‘receipts and payments’ basis. Accounts for the year are set out in pages 16 to 17. The Statement of Receipts and Payments on page 16 reports a deficit for the year of £5,219 (2024 - surplus £30,807).

At the year end the charity has total funds of £130,695 (2024 - £135,914). This is made up of unrestricted general funds £122,632 (2024 - £100,211) and restricted funds £8,063 (2024 - £35,703.

The restricted funds balance of £9,053 at 30[th] June 2025 represents grant income received in advance of related expenditure and will be fully utilised in 2025/26.

We express our sincere gratitude to everyone who has participated in fundraising, donations and providing grants to the charity.

July 1[st] , 2024 – June 30[th] , 2025: Some notable income figures

Centrica: £2,000 CAF: £2,092 Alona Hotel and M&Ds: £1,000 Newarthill Credit Union: £500 Raffle: £1,700 Christmas Fayre: £817 Craft Fayre: £665 Noreen Davies, Hikers and Bikers Fundraising: £500 Ambrose High School Fundraising: £900 Jams for Yams 2025 Event Fundraising: £6,362 So Blessed: £1,400 Natalie Welsh, Delmonica Bar: £750 Motherwell Fire Station: £456 Newarthill Club: £400 Holly McLean: £1186

We raised £10,735 through fundraising activities and donations on the Just Giving platform this financial year and £1,262 through PayPal (from Facebook fundraisers).

A big thank you to all our other local schools for their support and donations across the year.

We enrolled in Payroll Giving and have been given £30 per month in payroll donations totalling £330 .

We received a total of £5,750 from The Wood Foundation , YPI grants via local schools.

The Robertsons Trust confirmed a further 3-year grant in August 2024 due to a successful application. This grant will contribute towards our running costs for each of the next 3 years. We received £10,000 in the current financial year and expect to receive another £10,000 in each of 2025/26 and 2026/27.

We received an Asda Foundation Young Futures Grant of £990 to cover costs for a Mental Health Youth Worker for 30 hours.

12

You Are My Sunshine (YAMS) SCIO

Trustees’ Annual Report (continued) for the year ended 30 June 2025

Achievements and Performance (continued)

The Lottery Improving Lives grant finishes at the end July 2025 and have been successful in applying for another three-year grant through Fairer Life Chances.

Strong Partnerships during the year included – The Scottish Fire and Rescue Service, Centrica, The Alona Hotel and M&Ds, Smurfit WestRock Printers. We received referrals from DBI workers, NHS Link workers, Social Work and GPs throughout the year.

We continue to receive funding support from various community groups such as schools, companies, and football clubs. We are most humbled with the affiliation of our local and wider communities and depend on this ongoing support to provide essential services to our community members.

Reserves Policy

The Board has examined the charity’s requirements for reserves, in light of the main risks to the organisation. It has established a policy whereby the unrestricted funds not committed or invested in tangible fixed assets held by the charity should be £45,000 to meet the working capital requirements of the charity and the Board are confident that at this level they would be able to continue the current activities of the charity in the event of a significant drop in funding. The charity continues to work toward its goal of a purpose-built facility and as such the reserves policy will change each year in line with our operational expenditure.

Per the Statement of Balances on page 17, the General Fund at 30 June 2025 amounted to £122,632 (2024 - £100,211). After taking into account known debtors and liabilities to be paid from these cash reserves a balance of £121,171 is appraised by the Trustees which the Trustees are satisfied with.

13

You Are My Sunshine (YAMS) SCIO

Trustees’ Annual Report (continued) for the year ended 30 June 2025

Plans for Future Periods

The charity plans to continue the activities outlined above in the forthcoming years subject to satisfactory funding arrangements. Plans are also being developed to work with local businesses to offer support to their employees and deliver mental health awareness presentations with the hope of securing a charity partnership opportunity which will assist with our funding requirements.

We are committed to increasing our impact footprint by expanding our workforce, and our operational capacity to grow our reach. Build on diversity, inclusive of those with sensory and intellectual disability, and the older adult population. The charity is exploring ways in which we can utilize digital capabilities to our advantage. Allowing individuals to self-manage access to services, appointments, resources, and therapeutic activities. The charity will continue to seek opportunities for engagement at all levels in line with the Scottish Government’s Mental Health and Well-being Strategy, to support the key principles within this and align our work to good mental health for all.

We will continue to improve our governance structures and processes to make us an attractive charity to volunteers, grant holders and fundraisers alike. Operational and financial governance is of key importance to our functioning and is recognized in association with safe and effective practices which we will continue striving to demonstrate. The charity will continue to monitor our KPIs and ensure that we are working towards these and our aim which is to secure a grant to build a purpose built eco-friendly mental health and wellbeing facility as an open-door service to all in Scotland.

Statement of Trustees’ Responsibilities

The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the charity’s financial position and enable them to ensure that the Accounts comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and the provisions of the charity’s Constitution. They are responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Independent Examiner

The Trustees recommend that Allison Devine C.A., a Partner in TC Group, Business Advisors and Accountants, remains in office as Independent Examiner until further notice

27/3/2026

This Report was approved by the Trustees on ……………………and signed on their behalf by:

Vivienne MacLaren Trustee

Lisa Anne Sweeney Trustee

14

You Are My Sunshine (YAMS) SCIO

Independent Examiner’s Report to the Trustees of You Are My Sunshine (YAMS) SCIO

I report on the Accounts of the charity for the year ended 30 June 2025 which are set out on pages 15 to 17.

Respective Responsibilities of Trustees and Examiner

The charity’s Trustees are responsible for the preparation of the Accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity Trustees consider that the audit requirement of Regulation 10(1) (d) of the 2006 Accounts Regulations does not apply. It is my responsibility to examine the Accounts as required under Section 44(1) (c) of the Act and to state whether particular matters have come to my attention.

Basis of Independent Examiner’s Statement

My examination was carried out in accordance with Regulation 11 of the 2006 Accounts Regulations. An examination includes a review of the accounting records kept by the charity and a comparison of the Accounts presented with those records. It also includes consideration of any unusual items or disclosures in the Accounts, and seeks explanations from the Trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the Accounts.

Independent Examiner’s Statement

In the course of my examination, no matter has come to my attention

  1. which gives me reasonable cause to believe that in any material respect the requirements:

  2. to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and

  3. to prepare Accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations

have not been met, or

  1. to which in my opinion, attention should be drawn in order to enable a proper understanding of the Accounts to be reached.

Allison Devine C.A.

Partner

TC Group Business Advisors and Accountants 30/3/2026 Date:

180 St Vincent Street Glasgow G2 5SG

15

You Are My Sunshine (YAMS) SCIO

Statement of Receipts and Payments for the year ended 30 June 2025


Notes
Receipts
Voluntary Income
Donations
Grants
NL Volunteer Challenge Fund
The Robertson Trust
The Wood Foundation
Asda Foundation
The National Lottery Community Fund
Fundraising
Total Receipts
Payments
Charitable Activities
Salaries
Payroll costs
Counselling
Payments relating directly to charitable activities
Stationery and IT
Advertising and marketing
Insurance
Sundry expenses
Donations to institutions
Governance Costs
Independent Examiner's Fee
Total Payments
Net Receipts/(Payments)
Transfers
2
Surplus/(Deficit) for the year		 Unrestricted
General
Restricted
Fund
Funds
£
£
9,462
-
-
-
10,000
-
5,750
-
-
990
-
25,780
29,418
-
54,630
26,770
16,383
28,960
716
-
-
24,290
4,854
170
1,964
-
2,792
-
744
-
3,113
-
653
-
1,980
-
33,199
53,420
21,431
(26,650)
-
-
21,431
(26,650)		 Total
2025
£
9,462
-
10,000
5,750
990
25,780
29,418
81,400
45,343
716
24,290
5,024
1,964
2,792
744
3,113
653
1,980
86,619
(5,219)
-
(5,219)		 Total
2024
£
3,708
1,225
16,500
-
-
50,020
28,813
100,266
39,679
641
13,978
4,683
3,157
571
699
4,161
-
1,890
69,459
30,807
-
30,807

The Notes on page 18 form an integral part of these Accounts.

16

You Are My Sunshine (YAMS) SCIO

Statement of Balances at 30 June 2025

Notes
Bank and Cash in Hand
Opening balances
Surplus/(Deficit) for the year		 Unrestricted
General
Restricted
Total
Total
Fund
Funds
2025
2024
£
£
£
£
100,211
35,703
135,914
105,107
21,431
(26,650)
(5,219)
30,807
Closing Balances 121,642
9,053
130,695
135,914
Reserves
General Fund
Restricted Funds
2		 121,642
-
121,642
100,211
-
9,053
9,053
35,703
Closing Balances 121,642
9,053
130,695
135,914
Debtors
Accrued Income
Prepayments		 250
-
250
-
367
367
344
617
-
617
344
Liabilities
Independent Examiner's Fee, including VAT
PAYE
Pension		 2,078
-
2,078
1,857
-
1,193
1,193
961
-
-
-
191
2,078
1,193
3,272
3,009

27/3/2026

Approved by the Trustees on …...................... and signed on their behalf by:

Vivienne MacLaren

Trustee

The Notes on page 18 form an integral part of these Accounts.

17

You Are My Sunshine (YAMS) SCIO

Notes to the Accounts for the year ended 30 June 2025

1. Basis of Accounting

The Accounts have been prepared on a Receipts and Payments basis in accordance with the Charities and Trustees Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).

Funds

For the purpose of the Statement of Receipts and Payments (page 15) and the Statement of Balances (page 16) , Funds comprise the following:

The General Fund comprises grants and other income received for use at the discretion of the Trustees in furtherance of the charity's purposes.

Restricted Funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the Restricted Funds are set out in Note 2 to the Accounts.

VAT

The charity is not registered for VAT and accordingly, expenditure includes VAT where appropriate.

2. Restricted Funds
IT Equipment Fund
National Lottery Salary and Counselling Fund
Asda Foundation Fund		 Balance at
01.07.24
£
369
35,334
-
35,703		 Receipts
£
-
25,780
990
-
26,770		 Payments
£
(170)
(52,354)
(896)
-
(53,420)		 Transfers
£
-
-
-
-
-		 Balance at
30.06.25
£
199
8,760
94
-
9,053

Purpose of Restricted Funds

IT Equipment fund

Represents funding received from HSBC towards the cost of IT equipment for developing digital capabilities. During the year a projector was bought. The remaining balance is carried forward for spend during 25/26.

National Lottery Salary and Counselling Fund

Represents funding received from The National Lottery Community Fund to employ two Project Co-ordinators and fund additional counselling sessions. The grant was awarded for a 2 year project running from 2023-2025. The balance is expected to be fully utilised 25/26.

Asda Foundation Fund

Represents funding received from Asda Foundation to fund costs for a youth worker. The balance is expected to be fully utilised in 25/26.

18