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Company registration number: 05495576
Charity registration number: 1112812
Yes To Life Ltd
Trustees' Report and
Unaudited Financial Statements
For The Year Ended 31 March 2026
Yes To Life Ltd
Contents
Contents

| Page
--- | ---
Trustees' Report | 1—6
Independent Examiner's Report | 7
Statement of Financial Activities (including Income and Expenditure Account) | 8
Comparative Statement of Financial Activities (including Income and Expenditure Account) | 9
Balance Sheet | 10
Notes to the Financial Statements | 11—19

Page 1
Yes To Life Ltd
Company No. 05495576
Trustees' Report For The Year Ended 31 March 2026
Trustees' Report
The trustees present their report and the financial statements for the year ended 31 March 2026.
Objectives and Activities
Aims and Objectives
The Charity is governed by a Memorandum and Articles of Association. The main objectives of the Charity are:
1. The releif and support of people who have cancer and their carers through our Info Line and other services and providing high quality information with easy access.
2. Raising public awareness of integrative medicine and assisting wherever possible in making it more generally available.
3. Through our education programmes, bringing together well researched information and speakers to keep the public, health officials and people who work in the integrative and lifestyle arena advised of latest developments in the options for cancer treatment in the UK and overseas.
4. Through our Wellbeing Workshops, bringing together people with cancer and companies/practioners who can provide useful information and practical help across a range of activities.
5. Through our Wigwam Support Groups enable mutually supportive interaction between beneficiiaries.
Public Benefit
The Charity undertook the following activities to further its objectives and aims for the public benefit:

- Providing vital information to cancer patients through our Info Line
- Obtaining discounts on the cost of supplies and services for our beneficiaries
- Maintaining a programme of Info Line Operator training to support high standards of service and add new trainees to the existing team.
- Continuing to develop and train the Yes to Life team.
- Further developing the Wigwam and Wellbeing Workshops accross the UK
- Maintaining a programme of developing high-quality events for the purposes of education.
- Continuing to focus on strong corporate partnerships.
- Collaborative working with other charitible organisations that support the Yes to Life ethos.
- Continue to review revenue producing special projects.
- Being a driving force for change.

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.
Achievements and Performance
Main Achievements
Volunteers
The charity has incredible support from our volunteers to support our services like our Info Line, our Wigwam Groups, Wellbeing Sessions and other volunteers who are involved in activities such as research and events. The Charity had a total of 156 volunteers during the year. All volunteers undergo a training programme which consists of 3 modules spread across a 2-month period. Volunteers have regular contact with their Co-Ordinator and meet as a group during the year.
Achievements and performance
During the year, Yes to Life continued to deliver on its mission to empower people affected by cancer to make informed choices about their health, wellbeing and care. Through a broad range of support services, educational programmes, events and resources, the charity reached and supported thousands of individuals across the UK, helping people navigate the challenges of cancer with greater confidence, knowledge and hope.
As awareness of the importance of whole-person cancer care continues to grow, demand for the charity's services remained strong throughout the year. People affected by cancer increasingly sought support not only in understanding their diagnosis and treatment options, but also in accessing practical approaches to improve quality of life, support wellbeing and play an active role in their own care. Through our programmes and resources, Yes to Life continued to provide trusted, evidence-informed information and a supportive community for those seeking a more integrated approach to cancer care.
...CONTINUED
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Yes To Life Ltd
Trustees' Report (continued)
For The Year Ended 31 March 2026
Main Achievements - continued
Throughout the year, the charity maintained and expanded its core services, including Wigwam support groups, educational webinars, conferences, information resources, community activities and specialist wellbeing programmes. These services provided opportunities for connection, learning and empowerment at every stage of the cancer journey. Feedback from beneficiaries consistently highlighted the value of feeling heard, supported and connected with others who understood the challenges they were facing.
The year also marked the culmination of the charity's 20th Anniversary celebrations, providing an opportunity to reflect on two decades of service, innovation and impact. Since its founding, Yes to Life has played a pioneering role in advancing awareness and understanding of integrative oncology in the UK, while supporting many thousands of people affected by cancer to access information, explore supportive therapies and become informed participants in decisions about their care. The anniversary year celebrated these achievements while also helping to raise the profile of the charity and strengthen engagement with supporters, healthcare professionals, researchers and partner organisations.
A major highlight of the year was the 20th Anniversary Gala Celebration held at Kew Gardens. Bringing together supporters, healthcare professionals, practitioners and members of the wider cancer community, the event served both as a celebration of the charity's achievements and as a platform for future growth. The evening also hosted the inaugural Yes to Life Awards, recognising individuals and organisations demonstrating excellence, innovation and commitment within the field of integrative cancer care.
The Awards generated significant interest and engagement from across the sector, attracting nominations from a diverse range of practitioners, organisations and advocates. Beyond recognising outstanding contributions, the Awards helped shine a spotlight on emerging best practice, encouraged greater collaboration and strengthened awareness of the role integrative approaches can play in improving patient outcomes and quality of life. The success of the initiative reinforced Yes to Life's position as a respected leader within the field and established a strong foundation for the Awards to become a flagship annual programme.
Education remained a cornerstone of the charity's work. Through a programme of conferences, webinars and educational events, Yes to Life continued to provide accessible opportunities for people affected by cancer, healthcare professionals and supporters to learn from leading experts from the UK and around the world. The charity's established model of delivering both online and in-person conferences continued to prove highly effective, combining the accessibility and reach of digital events with the deeper connection and community fostered through face-to-face gatherings.
These educational activities explored a wide range of topics relevant to people affected by cancer, including emerging research, supportive therapies, nutrition, lifestyle approaches, emotional wellbeing and patient empowerment. By bringing together diverse voices and perspectives, the charity continued to encourage informed dialogue and broaden understanding of integrative oncology and person-centred cancer care.
Alongside its direct support and educational activities, the charity continued to strengthen its influence within the wider cancer sector. Increasing engagement with healthcare professionals, researchers and patient advocates reflects a growing recognition of the importance of addressing the physical, emotional, psychological and social dimensions of cancer care. During the year, Yes to Life continued to contribute to national conversations about the future of cancer services, advocating for approaches that place the needs, preferences and wellbeing of patients at the centre of care.
It was particularly encouraging to see many of the principles that the charity has championed for over two decades increasingly reflected in wider discussions regarding the future of healthcare and cancer support. This growing openness towards holistic and integrative approaches creates a more favourable environment for the charity's work and offers significant opportunities to increase impact in the years ahead.
Fundraising activities during the year not only generated vital income but also helped raise awareness of the charity and its mission. A notable achievement was the successful Camino fundraising challenge, which brought together supporters in a shared effort to raise funds and awareness while demonstrating the resilience, determination and community spirit that underpin the charity's work. The initiative successfully achieved its fundraising target and engaged new audiences with the charity's mission, providing a strong foundation for future challenge events and community fundraising activities.
The charity's growing profile and credibility were further reflected in the national and international recognition it received during the year. Founder and Chair Robin Daly was awarded an MBE for services to people affected by cancer and was also recognised internationally for his contribution to advancing integrative oncology and patient-centred care. While these honours recognised Robin's personal dedication and leadership, they also reflected the increasing recognition of the wider movement towards more holistic, person-centred approaches to cancer care and the important role that Yes to Life has played in shaping and advancing this field.
Throughout the year, the Trustees remained focused on ensuring that all activities delivered meaningful public benefit and remained aligned with the charity's charitable objectives. The continued growth in engagement with the charity's services, events and resources demonstrates both the ongoing demand for its work and the trust placed in Yes to Life by the communities it serves.
...CONTINUED
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Yes To Life Ltd
Trustees' Report (continued)
For The Year Ended 31 March 2026
Main Achievements - continued
As the charity enters its third decade, it does so from a position of growing strength, influence and opportunity. The Trustees believe that the achievements of the year have further strengthened the organisation's reputation, expanded its reach and laid important foundations for future growth, enabling Yes to Life to continue improving the lives of people affected by cancer and championing a more integrated, person-centred approach to cancer care.
Financial Review
Financial Position
Financial review
It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to six months’ expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. We have been working towards putting aside these reserves throughout the year.
Income for the year amounted to £490,674, an increase of £242,084 from 2025, of which £362,519 was unrestricted and £128,155 was restricted. Expenditure amounted to £406,363, an increase from £279,185 in 2025. Unrestricted funds at 31 March 2026 are £134,858 and Restricted funds are £30,534. The level of free reserves, being total funds, less restricted funds, less fixed assets at 31 March 2026 are £132,614.
The charity remains extremely grateful for the continued support received from a wide range of funders, grant-making organisations, trusts and foundations, corporate partners, community groups, individual donors and legacy supporters. Their generosity has enabled Yes to Life to continue delivering vital services, educational programmes and support for people affected by cancer throughout the year.
Income was generated from a diverse range of sources, including grants, donations, fundraising activities, challenge events, legacies and other charitable contributions. This breadth of support helps strengthen the charity's financial resilience and enables investment in both existing services and future development.
The Trustees are encouraged by the continued confidence shown in the charity by both long-standing and new supporters. This support reflects growing recognition of the importance of person-centred, evidence-informed approaches to cancer care and the value of the services provided by Yes to Life.
The Trustees remain committed to the careful stewardship of the charity's resources, ensuring that funds are applied efficiently and effectively in pursuit of the charity's charitable objectives. Financial decisions continue to be guided by the principles of sustainability, accountability and maximising public benefit.
The charity's financial position remains under regular review by the Trustees, who continue to focus on maintaining appropriate reserves, diversifying income streams and building long-term financial resilience. This approach will help ensure that Yes to Life remains well-positioned to respond to increasing demand for its services while continuing to develop new initiatives that further its mission.
The Trustees would like to express their sincere thanks to all those who have supported the charity during the year. Every contribution, whether large or small, plays an important role in enabling Yes to Life to improve the lives of people affected by cancer and to advance greater awareness and understanding of integrative, person-centred cancer care.
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Yes To Life Ltd
Trustees' Report (continued)
For The Year Ended 31 March 2026
Future Developments
Building on the significant progress achieved during the year, the Trustees have embarked on the development of a new three-to-five-year strategy designed to strengthen Yes to Life's position as the leading patient-centred integrative oncology charity in the UK. This strategy will focus on expanding our reach, increasing awareness of evidence-informed integrative cancer care, strengthening organisational resilience, and ensuring that more people affected by cancer can access the support and information they need to make informed decisions about their health and wellbeing.
A key priority will be the continued development and expansion of the Yes to Life Oncology Charter. Through greater engagement with healthcare professionals, cancer support organisations, policymakers and healthcare institutions, we aim to increase adoption of the Charter and further embed its principles within cancer care services. The Charter represents an important opportunity to promote more person-centred, collaborative and holistic approaches to cancer care and to help bridge the gap between conventional treatment and supportive integrative approaches.
The Trustees are committed to increasing the charity's impact and visibility across the UK. This will include developing new partnerships, extending our engagement with underserved communities, and ensuring that our services are accessible to a broader and more diverse range of people affected by cancer. Particular attention will be given to reducing inequalities in access to support and information and reaching groups that have traditionally been underrepresented within the integrative oncology community.
The charity will continue to invest in its core support programmes, including educational events, information services, Wigwam support groups, coaching and wellbeing initiatives, while exploring opportunities to develop new services that respond to emerging needs identified by our beneficiaries. We will continue to evaluate and strengthen our programmes to ensure they deliver meaningful outcomes and remain aligned with our mission.
Following the success of the Yes to Life Awards, the Trustees intend to establish the Awards as a flagship annual programme, recognising innovation, excellence and leadership in integrative cancer care. The Awards will continue to raise awareness of best practice, celebrate those making a difference, and strengthen the profile of integrative oncology within the wider cancer sector.
The charity will also continue to expand its educational and thought-leadership activities through conferences, webinars, publications and collaborative initiatives. By bringing together patients, practitioners, researchers and healthcare professionals, we aim to encourage greater understanding of integrative oncology and promote evidence-informed approaches that improve quality of life and patient outcomes.
Financial sustainability remains a strategic priority. Building on the success of recent fundraising initiatives, including challenge events and community-led campaigns, the Trustees will seek to diversify income streams, strengthen relationships with donors and funders, and develop new opportunities for long-term support. This will help ensure the charity can continue to grow its services and maximise its impact in the years ahead.
As the organisation grows, the Trustees will continue to strengthen governance, invest in organisational capacity, and enhance the diversity, skills and experience represented across the Board and staff team. These developments will support the charity's long-term sustainability and ensure that it remains well positioned to deliver on its mission and strategic objectives.
Through these initiatives, Yes to Life aims to create a future in which everyone affected by cancer has access to compassionate, evidence-informed support and is empowered to play an active role in their own care and wellbeing.
Structure, Governance and Management
Governing Document
The Charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.
The liability of each member of the company, in the event of its winding up, is limited to £10.
The directors of the company are also the charity trustees for the purpose of charity law. Under the Articles of the company the Charity is managed by the Board of Directors. One third of the directors retire by rotation in each annual general meeting.
Trustee Selection Methods
If a Trustee retires/resigns from the charity or an experience gap is recognised, the Trustee Board are asked to identify any people they know who might be suitable. In addition to this method, various sites are used for advertising for Trustees.
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Yes To Life Ltd
Trustees' Report (continued)
For The Year Ended 31 March 2026
Reference and Administrative Details
Trustees
Ms Fay Sweet (resigned 12/01/2026)
Mrs Sheryl Anne Rylance
Mrs Lisa Morris
Mrs Hanna Spiridonidis (resigned 12/01/2026)
John Jeremy Michael Burne (resigned 12/01/2026)
Mrs April Ozlem Moss
Mr Adrian Howard Taylor
Mr Dominic Brierley
Mrs Clare Cowan (resigned 12/01/2026)
Mrs Nicola Simone Lafayette (resigned 12/03/2026)
Mr Robin Michael Kirkpatrick Daly
Charity Number
1112812
Company Number
05495576
Independent Examiner
Kelly Wilcox Chartered Institute of Management Accountants
Claritas Accountancy Ltd
1 Peach Street
Wokingham
RG40 1XJ
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Yes To Life Ltd
Trustees' Report (continued)
For The Year Ended 31 March 2026
Small Company Rules
The financial statements have been prepared in accordance with the accounting policies set out in note 2 on the financial statements and comply with the charity’s articles of association, the Companies Act 2006 and “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)”.
The trustees' report was approved by the board of trustees and signed on its behalf by:

Mr Robin Michael Kirkpatrick Daly Trustee
29/06/2026

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Yes To Life Ltd
Independent Examiner's Report to the Trustees of Yes To Life Ltd
For The Year Ended 31 March 2026
Independent Examiner's Report to the Trustees of Yes To Life Ltd
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2026.
Responsibilities and Basis of Report
As the charity trustees of the Company (and also its directors for the purposes of company law), you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (“the 2006 Act”).
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.
Independent Examiner's Statement
Since the Company’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of Chartered Institute of Management 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:

1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair view' which is not a matter considered as part of an independent examination; or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Kelly Wilcox Chartered Institute of Management Accountants
29/06/2026
Claritas Accountancy Ltd
1 Peach Street
Wokingham
RG40 1XJ
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Yes To Life Ltd
Statement of Financial Activities (including Income and Expenditure Account)
For The Year Ended 31 March 2026
Statement of Financial Activities (including Income and Expenditure Account)

|  |  | 2026 | 2025
--- | --- | --- | --- | ---
| Unrestricted funds | Restricted funds | Total funds | Total funds
| Notes | £ | £ | £ | £
INCOME AND ENDOWMENTS FROM:
Donations and legacies | 3 | 184,233 | 22,461 | 206,694 | 121,750
Charitable activities: |
Events |  | 177,512 | (240 ) | 177,272 | 77,710
PFS |  | - | 105,934 | 105,934 | 47,680
Other trading activities | 4 | 275 | - | 275 | 334
Investments | 5 | 499 | - | 499 | 1,116
|  | 362,519 | 128,155 | 490,674 | 248,590
EXPENDITURE ON:
Raising funds | 7 | (122,660 ) | (16,917 ) | (139,577 ) | (51,752 )
Charitable activities: | 7
Charitable activities |  | (58,470 ) | (97,047 ) | (155,517 ) | (123,730 )
Other |  | (101,538 ) | (9,731 ) | (111,269 ) | (103,703 )
|  | (282,668 ) | (123,695 ) | (406,363 ) | (279,185 )
NET INCOME/(EXPENDITURE) |  | 79,851 | 4,460 | 84,311 | (30,595 )
Transfers between funds | 18 | 22,575 | (22,575 ) | - | -
NET MOVEMENT IN FUNDS |  | 102,426 | (18,115 ) | 84,311 | (30,595 )
RECONCILIATION OF FUNDS:
Total funds brought forward |  | 32,432 | 48,649 | 81,081 | 111,676
TOTAL FUNDS CARRIED FORWARD | 18 | 134,858 | 30,534 | 165,392 | 81,081

The notes on pages 11 to 17 form part of these financial statements.
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Yes To Life Ltd
Comparative Statement of Financial Activities (including Income and Expenditure Account)
For The Year Ended 31 March 2026
Comparative Statement of Financial Activities (including Income and Expenditure Account)

|  |  | 2025
--- | --- | --- | ---
| Unrestricted funds | Restricted funds | Total funds
| Notes | £ | £ | £
INCOME AND ENDOWMENTS FROM:
Donations and legacies | 3 | 75,218 | 46,532 | 121,750
Charitable activities: |
Events |  | 75,626 | 2,084 | 77,710
PFS |  | - | 47,680 | 47,680
Other trading activities | 4 | 334 | - | 334
Investments | 5 | 1,116 | - | 1,116
|  | 152,294 | 96,296 | 248,590
EXPENDITURE ON:
Raising funds | 7 | (42,800 ) | (8,952 ) | (51,752 )
Charitable activities: | 7
Charitable activities |  | (46,784 ) | (76,946 ) | (123,730 )
Other |  | (76,449 ) | (27,254 ) | (103,703 )
|  | (166,033 ) | (113,152 ) | (279,185 )
NET (EXPENDITURE)/INCOME |  | (13,739 ) | (16,856 ) | (30,595 )
Transfers between funds | 18 | 15,799 | (15,799 ) | -
NET MOVEMENT IN FUNDS |  | 2,060 | (32,655 ) | (30,595 )
RECONCILIATION OF FUNDS:
Total funds brought forward |  | 30,372 | 81,304 | 111,676
TOTAL FUNDS CARRIED FORWARD | 18 | 32,432 | 48,649 | 81,081

The notes on pages 11 to 17 form part of these financial statements.
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Yes To Life Ltd
Balance Sheet
As At 31 March 2026
Balance Sheet

|  |  | 2026 | 2025
--- | --- | --- | --- | ---
| Unrestricted funds | Restricted funds | Total funds | Total funds
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 12 | 2,144 | - | 2,144 | 3,088
Investments | 13 | 100 | - | 100 | 100
|  | 2,244 | - | 2,244 | 3,188
CURRENT ASSETS
Stocks | 14 | 248 | - | 248 | 193
Debtors | 15 | 7,171 | - | 7,171 | 24,472
Cash at bank and in hand |  | 141,012 | 30,534 | 171,546 | 82,111
|  | 148,431 | 30,534 | 178,965 | 106,776
Creditors: Amounts Falling Due Within One Year | 16 | (15,817 ) | - | (15,817 ) | (28,883 )
NET CURRENT ASSETS (LIABILITIES) |  | 132,614 | 30,534 | 163,148 | 77,893
TOTAL ASSETS LESS CURRENT LIABILITIES |  | 134,858 | 30,534 | 165,392 | 81,081
NET ASSETS |  | 134,858 | 30,534 | 165,392 | 81,081
FUNDS OF THE CHARITY
Restricted Funds |  |  |  | 30,534 | 48,649
Unrestricted Funds |  |  |  | 134,858 | 32,432
TOTAL FUNDS | 18 |  |  | 165,392 | 81,081

For the year ending 31 March 2026 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
On behalf of the board

Mr Robin Michael Kirkpatrick Daly Trustee
29/06/2026

The notes on pages 11 to 17 form part of these financial statements.
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Page 11
Yes To Life Ltd
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
Yes To Life Ltd is a company limited by guarantee, incorporated in , registered number 05495576 and registered charity number 1112812 . The registered office is .
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared in accordance with the Charities SORP (FRS 102) "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)", Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
The charitable company is a Public Benefit Entity as defined by FRS 102.
2.2. Incoming Resources
Income is included in the Statement of Financial Activities when the charity becomes entitled to, and virtually certain to receive, the income and the amount of the income can be measured with sufficient reliability.
2.3. Resources Expended
Expenditure is recognised on an accruals basis. Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings | 25% Reducing balance
Computer Equipment | 25% Reducing balance

2.5. Investments
2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks.
Cost is determined using the first-in, first-out method. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Work in progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
At the end of each reporting period stocks are assessed for impairment. If an item of stock is impaired, the identified stock is reduced to its selling price less costs to complete and sell and an impairment charge is recognised in the statement of financial activities. Where a reversal of the impairment is required the impairment charge is reversed, up to the original impairment loss, and is recognised as a credit in the statement of financial activities.
2.7. Cash and Cash Equivalents
Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.
3. Income from Donations and Legacies
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Yes To Life Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026

|  |  | 2026
--- | --- | --- | ---
| Unrestricted | Restricted | Total
| funds | funds | funds
| £ | £ | £
Donations and gifts | 154,768 | 2,571 | 157,339
Gift aid | 29,465 | - | 29,465
Grants | - | 19,890 | 19,890
| 184,233 | 22,461 | 206,694

|  |  | 2025
--- | --- | --- | ---
| Unrestricted | Restricted | Total
| funds | funds | funds
| £ | £ | £
Donations and gifts | 57,035 | 15,729 | 72,764
Gift aid | 16,183 | - | 16,183
Grants | 2,000 | 30,803 | 32,803
| 75,218 | 46,532 | 121,750

4. Income from Other Trading Activities

| 2026 | 2025
--- | --- | ---
| Unrestricted funds | Unrestricted funds
| £ | £
Collaberations | 275 | 334

5. Investment Income

| 2026 | 2025
--- | --- | ---
| Unrestricted | Unrestricted
| funds | funds
| £ | £
Bank interest receivable | 499 | 1,116

6. Net Income/(Expenditure)
The net income/(expenditure) is stated after charging/(crediting):

| 2026 | 2025
--- | --- | ---
| £ | £
Depreciation of tangible fixed assets - owned | 715 | 881
Gain/Loss on disposal of tangible fixed assets | 229 | 283

Page 12
Page 13
Yes To Life Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
7. Analysis of Expenditure

|  |  | 2026
--- | --- | --- | ---
| Activities undertaken directly | Support costs (see note 8 ) | Total
| £ | £ | £
Raising funds | 107,652 | 31,925 | 139,577
Charitable activities | 11,758 | 143,759 | 155,517
Other | 28,829 | 82,440 | 111,269
| 148,239 | 258,124 | 406,363

|  |  | 2025
--- | --- | --- | ---
| Activities undertaken directly | Support costs (see note 8 ) | Total
| £ | £ | £
Raising funds | 45,613 | 6,139 | 51,752
Charitable activities | 13,982 | 109,748 | 123,730
Other | 30,364 | 73,339 | 103,703
| 89,959 | 189,226 | 279,185

8. Support Costs

|  |  |  | 2026
--- | --- | --- | --- | ---
| Raising funds | Charitable activities | Other | Total
| £ | £ | £ | £
Employee costs | - | 61,245 | 55,593 | 116,838
General administration | 31,925 | 82,514 | 25,903 | 140,342
Depreciation | - | - | 944 | 944
| 31,925 | 143,759 | 82,440 | 258,124

|  |  |  | 2025
--- | --- | --- | --- | ---
| Raising funds | Charitable activities | Other | Total
| £ | £ | £ | £
Employee costs | - | 65,893 | 49,955 | 115,848
General administration | 6,139 | 43,855 | 22,220 | 72,214
Depreciation | - | - | 1,164 | 1,164
| 6,139 | 109,748 | 73,339 | 189,226

9. Independent Examiner's Remuneration

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Independent examination of the financial statements | 2,700 |  | 2,700

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Yes To Life Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
10. Staff Costs
Staff costs were as follows:

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Wages and salaries | 107,499 |  | 105,676
Social security costs | (30 ) |  | 1,492
Other pension costs | 2,013 |  | 1,797
| 109,482 |  | 108,965

No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000.
11. Average Number of Employees
Average number of employees during the year was: 7 (2025: 7)
7 7
12. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 1 April 2025 | 9,852
Disposals | (1,503 )
As at 31 March 2026 | 8,349
Depreciation
As at 1 April 2025 | 6,764
Provided during the period | 715
Disposals | (1,274 )
As at 31 March 2026 | 6,205
Net Book Value
As at 31 March 2026 | 2,144
As at 1 April 2025 | 3,088

13. Investments

| Unlisted
--- | ---
| £
Cost or Valuation
As at 1 April 2025 | 100
As at 31 March 2026 | 100
Provision
As at 1 April 2025 | -
As at 31 March 2026 | -
Net Book Value
As at 31 March 2026 | 100
As at 1 April 2025 | 100

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Yes To Life Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
14. Stocks

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Stock | 248 |  | 193

15. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 2,450 |  | 2,950
Other debtors | 4,721 |  | 21,522
| 7,171 |  | 24,472

16. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 1,545 |  | 2,843
Amounts owed to group undertakings | - |  | 250
Taxation and social security | 1,142 |  | 2,134
Accruals and deferred income | 13,130 |  | 23,656
| 15,817 |  | 28,883

17. Pension Commitments
The charitable company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charitable company in an independently administered fund.
During the year the charge to the statement of financial activities in respect of defined contribution schemes was £2,013 (2025: £1,797).
At the balance sheet date contributions of £NIL were due to the fund and are included in creditors.
18. Movement in Funds

| As at 1 April 2025 | Income | Expenditure | Transfers | As at 31 March 2026
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Unrestricted funds
General:
General unrestricted fund | 28,536 | 362,519 | (282,668 ) | 15,467 | 123,854
Designated:
Winding up funds | 3,896 | - | - | 7,108 | 11,004
Total unrestricted funds | 32,432 | 362,519 | (282,668 ) | 22,575 | 134,858
Restricted funds
PFS Funds | 9,149 | 105,934 | (78,520) | (22,315) | 14,248
Counselling Services | 2,025 | - | (1,450) | - | 575
Nutrition Programme | 19,690 | - | (18,778) | - | 912
Peer to Peer Fund | 12,296 | - | (12,296) | - | -
Wellbeing Fund | 3,502 | 19,590 | (11,197) | (260) | 11,635

...CONTINUED
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Yes To Life Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026

Other | 871 | 2,631 | (338) | - | 3,164
Empowering Lives Volunteer Fund | 1,116 | - | (1,116) | - | -
Total restricted funds | 48,649 | 128,155 | (123,695 ) | (22,575 ) | 30,534
Total funds | 81,081 | 490,674 | (406,363 ) | - | 165,392

| As at 1 April 2024 | Income | Expenditure | Transfers | As at 31 March 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Unrestricted funds
General:
General unrestricted fund | 26,526 | 152,294 | (166,033 ) | 15,749 | 28,536
Designated:
Winding up funds | 3,846 | - | - | 50 | 3,896
Total unrestricted funds | 30,372 | 152,294 | (166,033 ) | 15,799 | 32,432
Restricted funds
PFS Funds | 14,901 | 47,680 | (37,633) | (15,799) | 9,149
Counselling Services | 2,166 | - | (141) | - | 2,025
Helpline Fund | 881 | - | (881) | - | -
Nutrition Programme | 30,765 | - | (11,075) | - | 19,690
Peer to Peer Fund | 12,349 | 29,941 | (29,994) | - | 12,296
Wellbeing Fund | 2,543 | 16,014 | (15,055) | - | 3,502
Other | 1,389 | 2,661 | (3,179) | - | 871
Empowering Lives Volunteer Fund | 16,310 | - | (15,194) | - | 1,116
Total restricted funds | 81,304 | 96,296 | (113,152 ) | (15,799 ) | 48,649
Total funds | 111,676 | 248,590 | (279,185 ) | - | 81,081

19. Transactions with Trustees
During the year the expenses reimbursed to the trustees or paid directly to third parties were as follows:

| 2026 | 2025
--- | --- | ---
| £ | £

20. Related Party Disclosures
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Yes To Life Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
21. Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
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Yes To Life Ltd
Detailed Statement of Financial Activities (including Income and Expenditure Account)
For The Year Ended 31 March 2026
Detailed Statement of Financial Activities (including Income and Expenditure Account)

| 2026 | 2025
--- | --- | ---
| Total funds | Total funds
| £ | £
INCOME AND ENDOWMENTS FROM:
Donations and legacies
Donations and gifts | 157,339 | 72,764
Gift aid | 29,465 | 16,183
Grants | 19,890 | 32,803
| 206,694 | 121,750
Charitable Activities:
Events
Income from charitable activities | 177,272 | 77,710
| 177,272 | 77,710
PFS
Income from charitable activities | 105,934 | 47,680
| 105,934 | 47,680
Other trading activities
Collaberations | 275 | 334
| 275 | 334
Investments
Bank interest receivable | 499 | 1,116
| 499 | 1,116
| 490,674 | 248,590
EXPENDITURE ON:
Raising funds
Consultancy fees | (66,275) | (32,158)
Computer software, IT consumables and maintenance | (22,305) | (9,697)
Other direct costs | (19,072) | (3,758)
Publications and other information | (31,925) | (6,139)
| (139,577) | (51,752)
Charitable Activities:
Charitable activities
Consultancy fees | (8,542) | (10,885)
Computer software, IT consumables and maintenance | (3,216) | (3,097)
Wages and salaries | (60,312) | (64,937)
Employers pensions - defined contributions scheme | (933) | (956)
Publications and other information | (375) | -
Bank charges | (19) | -
Beneficiary Funding | (79,215) | (42,983)
Service Costs | (2,905) | (872)
| (155,517) | (123,730)

...CONTINUED
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Yes To Life Ltd
Detailed Statement of Financial Activities (including Income and Expenditure Account) (continued)
For The Year Ended 31 March 2026

Other
Consultancy fees | (28,829) | (30,364)
Wages and salaries | (47,187) | (40,739)
Employers NI | 30 | (1,492)
Employers pensions - defined contributions scheme | (1,080) | (841)
Staff training | (2,415) | (878)
Travel and subsistence expenses | (4,941) | (6,005)
Computer and IT consumables | (8,403) | (8,136)
Insurance | (427) | (373)
Printing, postage and stationery | (623) | (706)
Independent examiner's fees | (2,700) | (2,700)
Legal fees | (2,070) | (3,589)
Publications and other information | (10,225) | (6,222)
Bank charges | (449) | (462)
Charitable donations | (1,006) | -
Sundry | - | (32)
Depreciation of computer equipment | (715) | (881)
Loss on disposal of tangible fixed assets | (229) | (283)
| (111,269) | (103,703)
| (406,363) | (279,185)
NET INCOME/(EXPENDITURE) | 84,311 | (30,595)
--- | --- | ---

Page 19