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← Positive Care Link

2025-03-31-accounts

POSITIVE CARE LINK

REPORT AND FINANCIAL STATEMENTS

31 MARCH 2025

Registered Charity Number: 1045438 Company Number: 3028423

Positive Care Link

Index to the Financial Statements
For the year ended 31 March 2025
Report of the Management Committee
 2 - 4
Report of the Accountants
 6 - 7
Statement of Financial Activities
 8
Balance Sheet
 9
Notes to the Financial Statements
 10 – 14

2

Positive Care Link

Trustees’ Annual Report

For the Year Ended 31 March 2025

TRUSTEES’ ANNUAL REPORT (DIRECTORS’ REPORT)

FOR THE YEAR ENDED 31 MARCH 2025

The trustees, who are also the directors of the charitable company for the purposes of company law, present their annual report and the financial statements of Positive Care Link for the year ended 31 March 2025. The trustees have prepared this report in accordance with the Companies Act 2006 and the Charities SORP (FRS 102).

1. Reference and administrative information

Charity name: Positive Care Link

Registered charity number: 1045438 Company number: 3028423 Registered office: Oxford House Derbyshire Street London E2 6HG

Trustees serving during the year and at the date of approval:

David Mukasa Segawa (Chair)

Andrew Sentongo (Vice Chair) Richard Takan (Treasurer) Prof Chitta R Chowdhury Beatrice Ayi Henry Muntu

3

Positive Care Link

Trustees’ Annual Report

For the Year Ended 31 March 2025

2. Structure, governance and management

Positive Care Link is a company limited by guarantee and a registered charity governed by its Articles of Association. The charity is managed by a Board of Trustees who are responsible for setting strategic direction, ensuring compliance with legal and regulatory requirements, and safeguarding the charity’s assets.

Trustees are appointed in accordance with the Articles of Association. The trustees meet regularly and all trustees serve in an unpaid capacity.

3. Objectives and public benefit

The charity’s objects are to support and promote the health and wellbeing of Africans in Greater London, including those infected with or affected by HIV/AIDS, through the provision of care and practical support, information and advice, and education and awareness activities.

The trustees confirm that they have had due regard to the Charity Commission’s guidance on public benefit and believe that the charity’s activities during the year provided public benefit.

4. Activities and achievements during the year

During the year ended 31 March 2025, the charity continued to deliver culturally sensitive care and support services, primarily in beneficiaries’ homes, through sessional care workers and support staff. The charity also maintained education and awareness activities for service users, carers, and professionals.

The trustees kept service delivery arrangements under review to ensure services remained appropriate and effective.

5. Financial review

Total incoming resources for the year amounted to £182,901 (2024: £177,356), primarily from services invoiced. Total expenditure for the year was £183,025 (2024: £198,396). The charity recorded a net deficit for the year of £124 (2024: £21,040).

Unrestricted funds at 31 March 2025 were £11,580 (2024: £11,704). Cash at bank and in hand at the year end was £863 (2024: £10,266), with debtors of £11,890 (2024: £2,563). The trustees monitored cash flow and debtor collection closely.

4

Positive Care Link Trustees’ Annual Report

For the Year Ended 31 March 2025

6. Reserves policy

The trustees’ policy is to maintain unrestricted reserves equivalent to approximately three months of operating expenditure , in order to support the charity’s ongoing activities and to provide a buffer against short-term cash-flow variability and unforeseen costs.

At 31 March 2025 , unrestricted reserves stood at £11,580 , which is below the trustees’ target level . The trustees recognise this position and are actively working towards achieving the target reserve level through a combination of careful cost control, active cash-flow management, and the development and diversification of income streams.

The level of reserves is kept under regular review by the trustees as part of their financial oversight and planning.

7. Principal risks and uncertainties

The trustees have identified the following principal risks:

Mitigating actions include regular cash-flow monitoring, active debtor management, cost control measures, and ongoing engagement with service commissioners.

8. Going concern

The trustees have reviewed budgets and cash-flow forecasts covering a period of at least twelve months from the date of approval of the financial statements. Based on this review, the trustees consider it appropriate to prepare the financial statements on a going concern basis.

9. Trustees’ responsibilities

The trustees are responsible for preparing the trustees’ annual report and financial statements in accordance with applicable law and regulations. They are responsible for keeping proper accounting records and safeguarding the charity’s assets.

5

Positive Care Link

Trustees’ Annual Report

For the Year Ended 31 March 2025

10. Approval

This report was approved by the Board of Trustees and signed on its behalf on 29 December 2025. Signed:

Richard Takan Trustee and Treasurer For and on behalf of the Board of Trustees

6

INDEPENDENT EXAMINER’S REPORT

TO THE TRUSTEES OF POSITIVE CARE LINK

(Registered Charity Number: 1045438) (Company Number: 3028423)

I report to the trustees on my examination of the financial statements of Positive Care Link for the year ended 31 March 2025.

Responsibilities and basis of report

As the trustees of the charity, you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011. The trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 and that an independent examination is needed.

It is my responsibility to:

• examine the financial statements under section 145 of the Charities Act 2011;

• follow the procedures laid down in the General Directions given by the Charity Commission (England and Wales); and

• state whether particular matters have come to my attention.

Basis of independent examiner’s examination

My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements and seeking 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 financial statements.

Independent examiner’s statement

In connection with my examination, no matter has come to my attention:

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

a) accounting records have not been kept in accordance with section 130 of the Charities Act 2011; or

b) the financial statements do not accord with the accounting records; or

c) the financial statements do not comply with the applicable requirements of the Charities Act 2011; or

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

7

INDEPENDENT EXAMINER’S REPORT

TO THE TRUSTEES OF POSITIVE CARE LINK

(Registered Charity Number: 1045438) (Company Number: 3028423)

Dated: 30[th] December 2025.

Martin Morrison & Co Ltd Chartered Certified Accountant Unit 43 The Coach House 66/70 Bourne Road Bexley Kent DA5 1LU

8

POSITIVE CARE LINK

STATEMENT OF FINANCIAL ACTIVITIES (Incorporating Income and Expenditure) FOR THE YEAR ENDED 31 MARCH 2025

Notes
Incoming Resources
Services Invoiced
Grants
Bank Deposit Interest
Total Incoming Resources
2
Resources Expended
Direct Charitable Expenditure
4/5
Total Resources Expended
4/5
Net Income/(Expenditure) for year
Funds Brought Forward
Funds Carried Forward
15		 Total
Total
Restricted
Unrestricted
2025
2024
Funds
Funds
£
£
£
0
182,881
182,881
177,341
0
0
0
0
0
20
20
15
0
182,901
182,901
177,356
0
183,025
183,025
198,396
0
183,025
183,025
198,396
0
-124
-124
-21,040
0
11,704
11,704
32,744
0
11,580
11,580
11,704

9

POSITIVE CARE LINK BALANCE SHEET AS AT 31 MARCH 2025

2025 2024
Notes £ £ £ £
Fixed Assets
Tangible assets 11 0 0
Current Assets
Prepayments and Sundry Debtors 10 11,890 2,563
Cash at Bank and in Hand 863 10,266
12,753 12,829
Creditors: Amounts Falling Due 9 1,175 1,125
Within One Year
Net Current Assets/(Liabilities) 11,578 11,704
Net Assets 11,578 11,704
Funds
General Funds 11,578 11,704
Restricted Funds 0 0
Total Funds 15 11,578 11,704
The company is entitled to exemption from audit under section 477 of the Companies Act 2006 for the The company is entitled to exemption from audit under section 477 of the Companies Act 2006 for the
year ended 31 March 2025.
The members have not required the company to obtain an audit of its financial statements for the year The members have not required the company to obtain an audit of its financial statements for the year
ended 31 March 2025 in accordance with section 476 of the Companies Act 2006. ended 31 March 2025 in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for:
(a) ensuring that the company keeps accounting records which comply with sctions 386 and 387 of the
Companies Act 2006 and
(b) preparing financial statements which give a true and fair view of the stateof affairs of the company
as at the end of each financial year and of its profit or loss for each financial year in accordance
with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of
the Companies Act 2006 relating to financial statements, so far as applicable to the company.
The financial statements have been prepared in accordance with the special provisions of Part 15 of the
Companies Act 2006 relating to small companies and with the financial Reporting Standard for Smaller
Entities (effective April 08).
The financial statements were approved by the directors on 29/12/2025 and were signed by: The financial statements were approved by the directors on 29/12/2025 and were signed by:

Richard Takan - Treasurer

The accompanying notes are an intergral part of this balance sheet

10

POSITIVE CARE LINK NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025

1. Accounting Policies

The principal accounting policies are summarised below. The accounting policies have been applied consistently throughout the year and in the preceding year.

(a) Basis of accounting

The financial statements have been prepared under the historical cost convention, as modified by the inclusion of fixed asset investments at market value, and in accordance with the Companies Act 2006 Statement of Recommended Practice: Accounting and Reporting by Charities issued in March 2005.

(b) Fund accounting

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.

Designated funds are unrestricted funds earmarked by the Management Committee for particular purposes.

Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.

(c) Incoming resources

All incoming resources are included in the statement of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income:

(d) Resources expended

Expenditure is recognised on an accrual basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates: - Costs of generating funds comprise the costs associated with attracting voluntary income and the costs of trading for fundraising purposes.

(f) Pensions

Positive Care Link offers a stakeholder scheme to its employees and contributes to defined contribution schemes for certain of its other employees. These costs are expended in the Statement of Financial Activities as they become payable.

11

POSITIVE CARE LINK INCOME AND EXPENDITURE ACCOUNT FOR THE PERIOD ENDED 31 MARCH 2025

2 Incoming Resources

Services Invoiced
Interest Received
Total Income		 Restricted
Unrestricted
2025
2024
£
£
0
182,881
182,881
177,341
0
20
20
15
0
182,901
182,901
177,356

3 Resources Expended

Resources Expended
Cost of Delivering Services
Salaries
Rent & Rates
Telephone & Internet
Affiliation & Subscription
Training
Post, Printing & Stationery
Refreshments
Travel
Computer Expenses
Equipment Maintenance
Accountancy
Consultancy
Bank Charges
Insurance
Cleaning
4 Direct Charitable Expenditure
Cost of Delivering Services
Salaries
Affiliation & Subscription
Training		 Restricted
Unrestricted
2025
2024
0
123,307
123,307
124,572
0
37,329
37,329
37,694
0
10,808
10,808
10,294
0
1,463
1,463
1,340
0
1,537
1,537
3,324
0
0
0
612
0
373
373
2,160
0
274
274
285
0
44
44
228
0
1,498
1,498
1,492
0
0
0
811
0
750
750
750
0
1,596
1,596
10,558
0
273
273
184
0
2,577
2,577
2,396
0
1,196
1,196
1,696
0
183,025
183,025
198,396
0
123,307
123,307
124,572
0
37,329
37,329
37,694
0
1,537
1,537
3,324
0
0
0
612
0
162,173
162,173
166,202

POSITIVE CARE LINK INCOME AND EXPENDITURE ACCOUNT FOR THE PERIOD ENDED 31 MARCH 2025

12

5 Management & Administration of the Charity

Rent & Rates
Telephone
Post, Printing & Stationery
Refreshments
Travel
Computer Expenses
Equipment Maintenance
Audit, Accountancy & Book-Keeping
Consultancy
Bank Charges
Insurance
Cleaning Materials
Total Resurces Expended		 Restricted
Unrestricted
2025
2024
0
10,808
10,808
10,294
0
1,463
1,463
1,340
0
373
373
2,160
0
274
274
285
0
44
44
228
0
1,498
1,498
1,492
0
0
0
811
0
750
750
750
0
1,596
1,596
10,558
0
273
273
184
0
2,577
2,577
2,396
0
1,196
1,196
1,696
0
20,852
20,852
32,194
0
183,025
183,025
198,396

4/5 Total Resurces Expended

6 Staff Costs and Numbers

The average number of employees during the period was 18 (2025 - 18). At 31st March 2024, 18 staff were employed. The only emoluments to staff were salaries.

Salaries & Fees 2025
2024
£
£
37,329
37,964
37,329
37,694

No employee received remuneration of more than £60,000 during the year (2024 - Nil)

7 Net Income for the period

This is stated after charging

2025 2024
£ £
Trustees' Expenses 0 0
Accountants Remuneration 750 750

POSITIVE CARE LINK NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR PERIOD 31 MARCH 2025

13

8 Taxation

All income is applied for charitable purposes and therefore the charity is exempt from corporation tax.

9 Creditors: Amounts Falling Due Within One Year

Accruals
10 Debtors
Services Invoiced & Grants
Pre-Payments
11 Tangible Fixed Assets
Cost
At 1/4/2024
Additions
At 31/3/2025
Depreciation
At 1/4/2024
Charge for the year
At 31/3/2025
Net book Value
At 31/3/2025
At 31/3/2024		 2025
2024
£
£
1,175
1,125
1,175
1,125
2025
2024
£
£
11,890
2,563
0
0
11,890
2,563
52,993
0
52,993
52,993
0
52,993
0
0

14

POSITIVE CARE LINK NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR PERIOD 31 MARCH 2025

12 Contingent Liabilities

There were no contingent liabilities at the date of the report. (2024 - Nil)

13 Liability to Members

The charity is constituted as a company limited by guarantee. In the event of the charity being wound up members are required to contribute an amount not exceeding £1.

14 Trustee Remuneration & Related Party Transactions

No members of the management committee received any remuneration during the year. No trustee or other person related to the charity had any personal interest in any contract or transaction entered into by the charity during the year (2024 - Nil)

15 Movement of Funds

Unrestricted funds At 1 April Incoming Outgoing
At 31
2024
Resources Resources March 2025
11,704
182,901
183,025
11,580
11,704
182,901
183,025
11,580