2021-03-31-accounts

David Mukasa Segawa	-Chairperson	-Chairperson
Andrew Sentongo	-Vice Chairperson
Richard Taken	Treasurer
Prof Chitta RChowdhury	-Executive Member
Beatrice Ayi	-Executive Member
Henry Muntu	-Executive Member
JFlorence Nambi Namakajo
Oxford House
Derbyshire Street
London E26HG
1045438 Charity
3028423 Company
Martin Monison k Co.Ltd
Chartered Certtfted Accountants		dt
Registered Auditors
Unit 43 The Coach House
StMary's Business Centre
66/70 Bourne Road
Bexley
Kent
DA5 lLU

David Mukasa Segawa	-Chairperson
Andrew Sentongo	-Vice Chairperson
Richard Taken	-Treasurer
Prof Chitta RChowdhury	-Executive Member
Beatrice Ayi	-Executive Member
Heruy Muntu	-Executive Member

								Totel	Totel	Total
			Restricted		U	estricdd		2021		2020
			Funds		Funds
		Notes				8
Incoming Resources
Services Invoiced				0		47,073		47,073		112,684
Grants			99,393				0	99393		0
Bonk Deposit Interest				0			16		16	59
Total lncomhsg Resources		2	99	93		47	9	I	482	112743
Resources Expeaded
Direct Charitable Expenditure		4	99,393			46,194		145,587		128,995
Total Resources Expended		3	99@93			46/94		14~7		12th995
Net Income/(Expenditure)	for year			0			895		895	-16,252
Funds Brought Forward				0		34,180		34	180	50432
Fuads Carried Forward		15		0		3	75	3	075	34180

	POSITIVE CARE LINK NOTES TOTHE FINANCIAL STATEMENTS FORTHE PERIOD ENDED 3I MARCH 2II21
1.	Accouatiug Poficies
	%be principal accounting policies arc summarised below. The accounting policies have been applied consistently throughout the year snd In the precediag Year. (a)Basis ofaccountlag
	The financial statements have been prepared under the historical cost convention, ss modified by the inclusion offixed asset investments at market value, and in accordance with the Companies Act 2006 Statement ofRecommended Practice: Accounting snd Reporting by Charitics issued in March 2005. (b)Faad sccountlug
	Unrestricted fimds are available for use at the discretion ofthe trustees in furtherance ofthe general objectives ofthe charity.
	Designated funds are unrestricted funds earmarked by the Management Committee for particular
	purposes.
	Restricted funds sre subjected to restrictions on their expenditure imposed by the donor or through the terms ofsn appeal.
	(c)incoming resources
	All incoming resoumes are included in the statement offinancial activities when the charity is entitled to thc income snd the amount can be quantifie with reasonable accuracy. The following specific policics are applied tc particular categories ofincome:
	- Voluntary income is received by way ofgrants, donations and gifis and is included in full in the Statement ofFinancial Activities when receivable. Oraats, where entitled is not coaditional on the delivery ofaspecifi performance by the charity, are recognised when the charity becomes unconditionsfiy eatitled to the grant.
	-Donated services and facilities sre included at the value to the charity where this csn be quantified. The value ofservices pmvided by volunteers has not been included in these accounts.
	(d) Resources expended
	Expenditure is recognised on an accrual basis as a liabiTity is incurred. Expenditure mcludei any VAT which cannot be fully recovered, and is reported ss part ofthe expenditure to which it relates: -Costs ofgenerating funds comprise the costs associated with ttracting voluntary income and
	the costs oftrading for fundraising purposes.
	-Charitable expenditure comprises those costs incurred by the charity in the delivery ofits activities and
	services For its beneficiarie. It includes both costs that can be allocated directly to such activities and
	those costs ofan indirect nahue necessary to support them.
	-Governance costs include those casts associated with meeting the constitutional and statutory
	requirements ofthe charity snd include tbe audit fees and costs linked to the strategic managcmcnt of
	the charity.
	-All costs sre allocated between the expenditure and categories ofthe SOFA on abasis designed to
	reflect the use ofthe resource. Costs relating to aparticular activity sre allocated directly, others are
	apportioned on an appmpriate basis e.g.floor areas.
	(I)Pensions
	Positive Care Link offers astakeholder scheme to its employees and contributes to defined
	contribution schemes for certain ofits other employccs. These costs are expended in the Statement
	ofFinancial Activities as they become payable.

Incoming Resources
	Restncted	Unrestricted	2021	ZOZU
			f
Services Invoiced		47,073	47,073
CAF Covid Fund	20,000		20,000
LCRF Covid 19Response Fund	10000		10,000
The London Community	9,763		9,763
HMRC JRS Grant	59,630		59,630
Interest Received		16	16
Total Income	99493	47,089	146,482

	Restricted	Unrestricted	2021	2020
Resources Expended
Salaries	59630	25,298	84,928
Employers MC	0	1,699	1,699
Recruitment Expenses	0	0	0
Rent &Rates	0	0	0
Telephone &Internet	0	1,036	1,036
Affiliation &Subscripuon	0	209	209
Tfallllllg	0	0	0
Post, Printing &Stationery	0	378	378
Refreshments	0	389	389
Travel	0	216	216
Legal &Professional	0	41	41
Computer Expenses	0	3,046	3,046
Erturpment Maintenance	0	230	230
Audit, Accountancy &Book-Keepmg	0	750	750
Consultancy	0	10,135	10,135
Depreciation	0	758	758
Covid Response Project Costs	39,929	0	39,929
Bank Charges	0	122	122
Insurance	0	1,656	1,656
Cleaning	0	65	65
	99459	46i028	145487	I Za, v'h

Salaries Employers Rccndtment ABigation Training	MC Expenses dt Subscription		84.928 1.699 0 209 0	84,928 1,699 0 209 0	86,441 3,128 990 1,596 902
		0	863136	86dt36	93,057

Management dr Ad	ministration ofthe Charity
		Restricted	Unrestricted	2021	2020
Rent dr Rates Telephone Post, Printing dt Stationery Re~ Travel Computer Expenses Equipment Maintenance Audit, Accountancy dt Book-Keeping			0 1,036 378 0 216 3,046 230 750	0 1,036 378 0 216 3,046 230 750	14,919 3,697 1,208 0 1,029 7,557 3,538 750
Consultancy			0	0	0
Depreciation			758	758	253
Covid Response Project Costs		39763	0	39,763	0
Legal tk Professional		0	41	41	235
Bank Charges		0	122	122	221
insurance		0	1,656	1,656	1,789
Cleaning Materials		0	65	65	742
		39,763			35,939

	2021	2020
		6
Salaries 4Fees	84,928	86,441
Social Security Costs	1,699	3,128
	7	89 9

7	Net Income	for tbe period	for tbe period
	This is stated	after chargmg
				2021		2020
	Trustees' Expenses				0	0
	Auditor's Remuneration
		Accountants	Remuneration		750	750
	Depreciation				758	253

INCOME AND EX FORTHE PERIOD	PENDITURE ACCOUNT ENDED 31stMARCH 2021
		2020
Incoming Resources
Services invoiced	47,073	112,684
Grants Income	39,763	0
Grants Income JRSGnmt	59,630	0
interest Received	16	59
	~14 402	112743
Resources Expended
Salaries	84,928	86,441
Employers NIC	1,699	3,128
Recruitment Expenses	0	990
Rent Sk Rates	0	14,919
Telephone ih Internet	1,036	3,697
Affiliation dt Subscription	209	1,596
Tllulllllg	0	902
Post, Printing dt Stationery	378	1,208
Re&eshments	3&9	0
Travel	216	1,029
Legal dt Professional	41	235
Computer Expenses	3,046	7,557
Equipment Maintenance	230	3,538
Accoumancy dt Book-Keeping	750	750
Consultancy	10,135	0
Depreciation	758	253
Covid Response Project Costs	39,929	0
Bank Charges	122	221
Insurance	1,656	1,789
Cleaning	65	742
	I45W7	12 996
Surplua'(Deficit) for the Year		-162252
Balance brought forward	34 100	50012
Balance carried forward	30 075	3~,1011