Reglstered number: 04176976 Charity number.. 1091677 POSITIVE HEALTH (LINCOLNSHIRE) (A company Limited by Guarantee) UNAUDITED TRUSTEES, REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
POSITIVE HEALTH (UNCOLNSHIRE} (A Company Llmlted by Guarantep. CONTENTS Page Reference and Admlnlstratlve Detalls of the Company, Its Trustees and Advlsers Trustoas, Report Independent Examlner'$ Roport Stat8ment of Flnanclal Actlvftles 2-14 15 16 Balanc• Shaat 17-18 Notes to the Flnanclal Statements 19-31
POSITIVE HEALTH (LINCOLNSHIRE) (A Comp?ny Limltsd by Guarantee) REFERENCE AND ADMINISTRATIVE DETAILS OF THE COMPANY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 MARCH 2024 Trustees Mr C F White, Chair Ms P J Calder Mr J Winmill, Trea8ur8r Mr C F Hinton, Vice Chair Ms M Laurence Mr P J Martinson (appointed 5 February 2024) Company registerad number 04178978 Charity regist8r8d number 1091877 Registered offic8 25 Newland Lincoln LN11XP Company secretary Mr J Winmill Chief executive officer J Burgwin Independent examlner Linda Lord FCA Bsc TEP Streets LLP Tower Hous& Lucy Tower Street Lincoln LN11XW Bankers National Westminster Bank 225 High Street Lincoln Page 1
POSITIVE HEALTH (LINCOLNSHIRE) (A Company Llmlted by Guarantee) TRUSTEES. REPORT FOR THE YEAR ENDED 31 MARCH 2024 Th8 Trust88s present their annu81 report together with the financial statements of th8 company for the year from 1 April 2023 to 31 March 2024. The Annual Report serves the purposes of both a Trustees, report and 8 directors, report under company law. The Trustees confirm thal the Annual Report and financial statement6 of th8 charitable company comply with the current statutcry requirements, the requirements of the charitable company's governing document and the provisions of the Statement of Recommended Practice {SORP) appliGable to charities preparing their accounts in accordance with th8 Financia Reporting Standard applicable in the UK and Republic of Ireland IFRS102) (effective 1 January 2019), Sine8 the company qualrfies as small under section 382 of the Compani8s Act 2008, the Strategic Report required of medium and large Companies under the Companies Act 2008 (strategic Report and Directors, Report> Regulations 2013 has been omitted. Objectlves and actlvltles a. Policies and obj8ctives Posiliv8 Health'8 objecls and principal activitl8s r61at@ to the following stat6m6nt, which 18 taken from our M8morandum of Articles of Association: 'The relief of povertyy sickness and social exclusion of pen8 living with and vulnerable to HIV/AIDS, and related infections, substance mlsuse and poor sexual health. To engage In any charitable actlvltles which may lessen the sufferlng of such persons, thwr families. friends and carers., In furtherance of our objectives bLrt not otherwise the charity may exercise the following powers.. 'To taryet the public with infomiation on sexual health, HIV8nd other STI'S, thmugh relevant campalgns and awareness events, to pmvlde Infornlatlon or support amund those Issues to people livlng In Llncolnshlre, and 'ro use appropriate methods to educate and inform the genep31 publ1¢ and speclflc taryet groups on the subjects of HIV/AIDS, HEP B & C, Sexual Health and the wlderalms of Posftlve Health (Llncolnshire), In setting objectives and planning for aclivilies, the Trustees have given due consid8ration to general guidance published by the Charity Commission relating to public benefit, including the guidance 'Public benefit.. running a charity (PB2}'. Page 2
POSITIVE HEALTH (LINCOLN8HIREI (A company Llmited by Guarartte6} TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Objectlves and actlvities (continued) b. Strategies for achlevlng objectlves Our main obj8ctives and activities for the year continued to focus on the support for our clients, enabling people livlng with HIV and their carers to gain the skills, knowledge and r8sources to overcome the social and economic disadvantages associated with the poor health and stigma of HIV, and the prevention of further infection via our health promotionf(raining and sexual health cutreach work, to increase individual and collective knowledge of sexual health to reduce th8 incidence of HIV and other sexually transmilted infections within the county of Lincolnshire. We continued to offer our Point of C8re Testing sessions in Lincolnshire and our commission8d Point of Car8 Testing sessions in Northern Lincolnshire. We have increased our social media presence with our Facebook Page and our pr8S8nc8 on Grindr. In addttion to the work of our salaried staff the Trustees would also like to acknowledge the worl( of our volunteers, who give freely of their tim8 and wilhout whom our work would not be as effective as we would wish it to be. We review our aims, obj8clives and aclivities each year, to look at the achievements of each key activity in the previous 12 months to ensure beneficial outcomes for our targ8t groups. We have ref8rr@d to th8 Charity Commission's guidance on public benefit when reviewing or planning future activilies, 8nd always consider how planned activities wll contribut8 to th8 charity's objeclives. Page 3
POSITIVE HEALTH {LINCOLNSHIRE) (A Company Limited by Guarant991 TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Obje¢tlvos and actlvltlos (contlnued) c. Achlevements and Performance Sexual Health Outreach HIV Preventlon and Support Servlce (SHOHPS) The SHOHPS contract is funded by Lin¢oln8hire County Council Public Health Division. The contract was awarded in 2018 for 5 years plus 1 y8ar plus 1 y8ar, th8 contract was ext8nd8d a further year from April 2023 to March 2024. Northern Llncolnshira Outreach The sexual health outreach and Point of Care Testing services lor Northern Lincolnshire are commissioned by HCRG . The contract commenced on 1st December 2017 and was awarded for 3 years with an option to extend yearly for the following 4 y8ars. Outreach interventions are design9é to break down barrters with Men who have sex with men (MSM) to encourag8 th8 UPtak8 of HIV t8Sting and to encourag8 access to mainstream sexual health services. Our Outreach team have maintained a high-quality sexual heallh outreach service to the hard-t¢>reach communities (MSMI who mèel on Public Sex Environments throughout Lincolnshire, North Lincolnshire and North East Lincolnshire. Sexual Health Outreach Servlce The World Hgalth Organization (W10) defin8s s8xual h&alth as a stat8 of physical, 8motional, mantal and social wellbeing in relatioii to sexuality - it is not just the absence of disease, dysfunction or infirrrity. Sexual health requires a posf(ive and respectful approach to S8xuality and s8xual relationships, as well as the possibility of having pl88surable and safe sexual exp6riences, free of coercion, discrimination, and viol8nce. The aims and objectives of this service are.. firstly, to provide a sexual health outreach service to public sex environments {PSE), wh8r8 $lte US8rs commonly Includ8 man who have s8x with men (MSM), and at other venues and events where people are more vulnerable or at risk of sexual ill health. Secondty, to reduce 'risky' sexual behaviours and finally, to provide sexual health information which increases the awareiie&s of HIV, olher sexually transmitl8d inf8Ctions and routas of transmission and treatments available, whilst encouraging th8 uptake of STI and HIV testing. This sexual health outreach service is olfered free of charge to seNice users and is limited by the funding lo MSM at PSE sites and at other venues and events where people are more vulnerable or at risk of sexual ill health within the county of Lincolnshire. Having multiple sexual partners is common amongst MSM. Yet many men engaging in casual sex still do not US8 condoms consistently. Our sexual health outreach team encourage the men on PSE sites to always use condoms during sexual activity. Positive Health (Lincolnshirel understand that delivering 8exu81 heallh information is ch¢inging and it is acceptable to deliver information to MSM vla social m6dia apps and F£cebook posts, we have found that receiving non-judgmental. non-clinical, sexual health information whilst browBing social media increases awareness of risk-laking behaviours and have had MSM contact us for information on our Insti, HIV lesting $8ssions, infomiation regarding Prep, Pep, STI'S and thè requèst for ndOM$ via the post have incréased year on year. The SHOHPS sexual haalth outreach se1¢& is for the provision of 250 outr8ach sessions per annum to includ& 12 Point of Care Testing Sessions in Lincolnshire and to physically visit the 12 busier Public Sex Environments {PSE sites) in Lincolnshire. whilst monitoring the other siles via social media. The team made 338 PSE site visits in Lincolnshire where 1770 MSM were present on the sites, 54/0 of the MSM presenl on site engaged with the team, and 320/0 of the MSM present on site were new contacts. 1000/0 of MSM on PSE siles in Lincolnshir8 stated the reason for wsiting was seeking sex. Over 3500 condom packs were distributed amongst the users cn site.
POSITIVE HEALTH (LINCOLNSHIREI (A Company Llmited by Guarantee) TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Objectives and a¢tlvltles (continued) The sexual health outreach service and Point of Care Testing Service for Northem Lincolnshire area offer sexual health information, advice, signposting, and resources to men who have sex with men. The sexual health outreach service is provided for 18 hours each week, to include, 4 hours travel and 14 hours dir8Ct outreach work on public sex environments (PSE) in the Northern Lincolnshire area. The sexual health outreach work of the charity provides support to men who have sex with men who are vulnerable to poor sexual health. The Point of Care Testing Servi is provided 2 twice a month, one session delivered at Op8n-door in Grimsby and one session delivered at Anvil House in Scunthorpe. The services are offered free of charge lo service user5. The Outreach leam carried OLrt a total of 229 sile visit8 in the Northern Lincolnshir8 srea. Th6 tèam rèported 836 MSM on sites during our visits, they were able to make contact with 510k of the MSM using the sttes. Condoms remain the mosl effective way to prevent HW and other STI'S, this y8ar our s8xual health Outreach team hsve Increased their online presence to ensure that 5eNice users are able to get access to free condoms, resources and information on PrEP, Pep, and Insti. HIV testing. Reaching over 9278 people with their online presence. Point of Care Inst HIVISyphilis Testing During our monthly drop-in testing sessions in Lincoln and Dur exlra week of HIV testing during National HIV testing week. w8 carried out a total of 99 Insti. HIVISyphilis tests during th8 year. As part of oijr contract with HCRG in Northern Lincolnshir8, during our monthly tesling sessions we carried out 30 Insti. HIV testing sessions at 2 sites. All attendees receiv6d non-reactive results and some of the att8nd8&s now visit the sessions for regular HIVISyphilis testing as they prefer a non-clinical selting and do not use sexual health services. Community HIV testing services are a proven tool in reaching people who are not accessing traditional health services, improving access to HIV testing and avoiding late HIV diagnosis. The outreach and social care teams took part in the mobi18 insti Point of Care Project, taking a mobile unit to PSE site8 Within the County of Lincolnshire and Northern Lincolnshire to promote condom distribution, promote Prep, raise awareness of HIV, Monkeypox and other Sexually transmitted infections, and to increase the up-take HIV insti Point of Care testing on PSE siles The team visiled 8 sites throughout the county of Lincolnshire and 3 sites in Northern Lincolnshire. 46 MSM had an Insti. HIV / oyphilis lest- 1 person recelved a reactive result and 2 receÉved a reaclive syphilis resull. All were provided with relevant, up to date HIV and sexual health information and were given emolional support by our experienced social care team, the men were booked in with th8ir local 88xual health services for follow up tests and treatment. Th8 majority attendees stated they were aware of the importanc8 of HIV testing to reduce th8 onward transmission but stated that without the mobile testlng untt on site at the time they were on site, they did nol feel confident to engag8 in HIV tèsting within a s6xual h8alth clinic, the main reasons reported, was the fear of béing recognis8d and th8 Stigma surrounding visiting a sexual health clinic, During the year a peer-t(Fpeer support group was run entitle"Lel's talk about chem se. The sim was to allow a safe place for men involved in chem sex. to discuss the issu85 related to it, safer sex practices and lo offer mutual support. The group was run for a trial period of 12 weeks and had one attendee who came to four of the meetings. In addition to this, online contact was made with a further three people and support was offered for a variety of issues. After the trial period was ovar, it was decided lo continue the group but with a wider remit of sexual health in general. Pagg 5
POSITIVE HEALTH {LINCOLNSHIRE) (A Company Llmlted by Guarantee) TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Obje¢tive¥ and activltles (contlnued) Sèxual Health Promotlonrrralnlng and HIV Preventlon Services The aims and objectives of the services are to promote positive sexual h8alth and wellbeing lo,, raise awareness of HIV and STI'S., reduce stigma,. enccurage the uptake of testing,. signpost to sexual health services, Ihrough events, and th8 provision of 210 free to establishment training workshopslcourses. Sexual Health Promotlon Events We have continued to promote sexual health cnline events including.. S8xual H&alth we8k, Mental Health Awarenes8, Cervical Cancer Awareness, Men's Health Week, Vvorld Aids Day, National HIV Testing week, PrEP and Pep, Pride month, along with relevant Public Health England updates. The team attended Pride in Lincoln Cily Centre. They also attended Freshers events at local colleges and universiti8s. Th8 sexual liealth outreach team were invited to attend the LGBTQ+ groups in Scunthorpe and Lincoln and a local holiday d6stination wh6r8 m8n who hav8 sex with men meet. Sexual Health PromotlonlTYalnlng During the year, the sexual health trainers delivered 209 workshops free of charge r8aching over 7600 young peopl8. The workshops wer8 offered free to all primary and secondary schoolsl organisations and youth groups within the counly of Lincolnshire, to ensur8 all young people are equipp6d to make safe, informed and healthy choices as they progress through adutt life. Our free to provider workshops now includ8'. Sexual Transmilt6d Infections (STIS) HIVIAIDS Awareness Und8rstanding the realities of sexual relationships Relationships, sex, consent Risky Behaviour Introduction to Positive Relationships Puberty In addition to the free to provider workshops listed, the team also delivered an additional 182 workshops to young people in Linco5nshire. These workshop sessions ar8 subsidised by the charily and are offered at a charge to 5choolslorganisations at £60.00 per group or class. While th&se sessions are not a requirement of the SHOHPS contract, it is important to acknowledgg that an over 10,000 young people in the county received sexual health information to raise th6ir awar8n8$s of HIV and STI'S, risky b6haviour, consent, and the means to protect their sexual wellbeing, and avoid unplanned pregnancies. All the sessions provided by Positive Health (Lincolnshire) are delivered in a safe non-judgemenlal, factual way and allow scope for the participants to ask questions within a safe environment. Page 6
POSITIVE HEALTH (LINCOLNSHIRE) (A Company Limlt¢d by Ouarant¢o TRUSTEES, REPORT (CONTINUED} FOR THE YEAR ENDED 31 MARCH 2024 Objectlvès and activitles {contlnu8d) HIV Support Services Our objectives and funding limit the service we provid@ to peopla with HIV and their carers resident in the county or accessing sexual health services in Lincolnshire. The integrated health and social care related support is free to clients, who need to provide proof of diagnosis to access the service. Support is prioritised by the assessed needs of clients and mutually agreed support plans lo focus th8 Services in promoting independence and supporting clients lo make the most of their economic and social pot8ntial. P8ople living with, affected by or at risk of HIV come from diverse comrnunities including their protected characteristic, location, and experience. We 8re committed to m88ting the needs of everyon8 living with HIV in Lincolnshire. W8 received 19 new referrals during the year. The Social Car8 Team und8rstand the challenge to optimise the quality of life for those living with HIV, to support their health outcomes and reduce the chances of onward transmission. We have established a positive, mutually ben8ficial, wcrking partnerships with the HIV consultant¥ within the county. Working together, in a respeclful, open, and honest way, sharing joint expertise and exp@riences, to ensure that people livrn9 Wlth HIV receive effective treatment and high-quality social care services within our local community. With effective treatment and care people living with HIV are growing older, the Social Car8 team have taken the time tc understand the obstacles facing the older client group and have worked in partnerships with organisations to support and ensure our older clients face no barriers in acc8ssing the relevant services n8ed8d to them. Dept of Health and Social Car6 Life expectancy of p8ople living with HIV is now that of the general population. People diagnosed with HW can 8xpect to receive HIV care Ihat is world class, free and open access. Cllent Feeback .1 am contacting you to say thank you for all the BUPPQrt I have been given. My Social Care wort(er has been great supporting me and dealing with the problems I face. Without your organisaticns support I would struggle to cope °My Social Care worker guides me through all that I need to do. They offer advice and slruclure ev8rything I need to do, Always professional and treats me with respect and listens to my con¢ems" "Today I have received a huge milestone in my life. When I r@flecl, I would not have macle it to this day without you, my family are not around, you have supported me 8nd been with me throughout my health journey. Thank you all for your caring SUPPOrt'. Thank you all for the continuing support, I don't know how we would manage without you in our lives" "Thank you for bringing my family together, l air so happy, thank you for always being there.. Page 7
POSITIVE HEALTH ILINCOLN8HIRE} (A Company Limited by GuarantBgJ TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 ObjI1VeS and actlvltles Icontlnued) Case Studies '. Positiva Health (Lincolnshir8) have been supporting a couple for many ye8rs, both are our client8, and both have indivtdual and joint support, One of them have always worked, however the other h8s suffered wth many physical and mental heatth issues recently, their health has deteriorated more recent, and their needs have increased. Due to work commitments their partner has been unable to fulfil th8S8 care needs and external care would cost them. The client who works has investigated becoming a full-time carer in the pasl,. however. this would need a full reassessment of benefits and the cared for client was very anxiou8 about and mix up wtth th8ir b8nefits so was V8ry reluctant to do this. At the end of 2023 some 8mploy888 where they worked were offered voluntary redundancy, therefore the working client investigat8d this and came to us for help and guidance through the process. The social care team assessed thg Sltuation and albeit complicated, found it was possible with minimal change. Th8 Client made the d8cision to take the voluntary redundancy. The team started the process to sort the welfare benefits:. carers allowance, then universal credit for both parties. inform ESA that a Universal Credit (UC) application would be made, and then provide all requested information. The UC application was complex as it was a joint application and as one of t118m were already in receipt of welFare benefits it was vital not to have that mixed up with the new application. Once this was all processed, an application for help with their rent was made and a separal8 council tax support application was made. Throughout this complicated prcKess, the team gave lots of support and reassurance to both cli8nts, as both were anxious throughout the chang8s. Once everything was completed it was a case of waiting for replies and d8Cl8ion8. The Outcome: UC was awarded, ESA was unchanged and ongoing, carers allowanc8 was awarded. Full housing costs, rent and council tax were also awarded. With final figures in place, they were both very relieved to learn that they would be financially stable and that all care duties could be fulfilled, the Gared for cli8nt felt so much more relaxed and settled knowing he would now have full time care. Both parties Stated they were extremely pleased and reliev with the outcome and were very thankful of the effort and work put in by the social care team and w8r8 v6ry appreciativa of the emotional support an reassurance given throughout the process. At the beginning of 2023, client was privately r8nting a hous8 in Lincoln. He Iiv8d alone but saw his brother regularly who h&lp8d him out and had a good relationship with. Client's son lives with his mother in Gainsborough. Due to a number of health issues including muscular pain and trapped n8rves, client was unable to work which caused a lot of strgss and made him depressed. This had an impact on his financ8s and his mental well-being. Client previou81y received support from us before mowng away a couple of years ago, However, he had moved back to area and re-engaged with Positive health for support. E)ue to not being able to work, w8 supported him to apply for universal credit by helping him to access the online application and to guide him through the proces5. We also attended his first appointment with the Job C8ntre to give him confidence on attending in the future. In addition to that, he applied for the limited capability to work component as h8 f8lt he was unfrt to work and struggle to keep up with expectations for looking to work. Positive health supported his claim, communicated with his GP and HIV ¢onsullant, and ensured he had the corr8Ct Page 8
POSITIVE HEALTH IUNCOLNSHIRE) (A co.mpany Llmltod by Guayantee) TRUSTEES, REPORT {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Objectlves and actlvltles Icontlnu¢d) supporting letlers and fit notes. We attended the zoom face to face assessm8nt wtth him and prompted him when needed to support him. Unfortunately, he was refused the limited capability award and was instructed to attend Job 22 in Lincoln to look for suitable jobs. This caused a lol of distress, and his mental h8alth was deteriorated. We accompanied client to a couple of these appointments to support him and to ensure he understood hi5 commitments. During this time, he continued to gel fit notes from the GP, We appealed against the DWP deci8ion, but client gol confused and didn't realise his appeal got r&fused. PosiEive h8alth helped him re-apply for limited capability to work and he is now awaiting a response. In April 2023, client received notl¢e to leave his property from his landlord due to wanting to sell the house. Client was v8ry upset with this and was concerned he would be home1888 as he couldn't afford ID pay more in r8nt and the cost of living has risen. We supported him by guiding him lo apply for the housing register and assisted him to complete the process and ensuring he had the correct supportlng documentation. He needed a lot of prompting and motivation to complete the task8 required. AS tim8 went by, t8nsions increased due to the landlord requesting he leaves ASAP snd gave him an eviction letter. Positive Health supported 427 to apply to be put on the homeless regisler as he was at risk of becoming homeless, We liaised with the homeless team at the council and chased up anything which was needed to help getting him mov@d. This took a long time as client slruggled to comply 8nd the landlord not providing the evidence needed to move thing forward. In November 2023, after a lot of discussions and support, the client got offered a one-bedroom flat in Lincoln. At first, client he8ltated due to the area bul aft8r we sal down and talked about it in depth, he decided it was the best to acc8pI the offer. Client moved in the property in J£nu8ry 2024. We supported hirn with transferring all his benefits over and sorting out his housing benefit. He was in debt due to change of cirÈumstsnces, but we arranged a payment plan wilh council regarding this. We helped him contact universal credit and PIP and changed his detsils. During the above events and situations, client neglected his HIV care and not attend his appointmen15 and al one stage slopped taking his HIV medication. We did encourage him to engage with the GU and attend appointments, but his engagement was hit and miss. Eventually, he agreed to go to the GU to 8ee the consultant. After a few failed attempts, Positive Health arranged an sppointment directly and supported him tc go. He now is taking his medication and his CD4 is increasing, and his viral108d remains undetectable. The client is grateful with the support from Positive Health and the input we had. Without this, his mental health would deteriorate further, and his HIV would have got out of control if he didn't re-engage with his care. Also, he may have been made homeless if he didn't get any support. Client would have had difficulty coping by himself. 11 was vital that services communicated together to achieve the outcomes. The Chris Cinclair Bon8volent Fund The fund adds value to the SHOHPS contract and is administered by the Truslees of the Charty. Applications ft)r grants or loans are open lo people with HIV living in th8 county who are experiencing financial crisis or hardship. During last year our benavolent fund and hardship fund helped to support 17 clients. The fund also pays for the services of an HIV experienced counsellor for clients., we have supported 4 clients to access this service. The counselling sewice is also available for staff and volunte@rs, no members of the team have accessed counselling services this year. This year we have received donations from our supporters at the Scene, Rosebay, and a donation from a Drag Bingo event held, all donations and fundraising are paid into the Chris Cinclair account to support our Benevolent and14ardship Fund. Our World Aids Day raffle raised monies for our Chris Cinclair Benevolent fund, and we thank everyone who donated prizes and everyone who bought tickels. Page 9
POSITIVE HEALTH (LI.NCOLNSHIREI (A Company Limited by Guaranteo) TRUSTEES, REPORT (CONTINUED> FOR THE YEAR ENDED 31 MARCH 2024 Objectives and activlties {contlnued) Partnershlp Organisatlons We recognise that Improving knowledge and understanding of HIV and sexual health to tackle stigma and discriminalion in a large rural county, with a growing divers8 population, requires commitment and partnership working from other organisations across Greater Lincolnshire. In such a v8St 8rea one organisation cannot deliver this alone. By embracing and acknowledging thg gxpertise and experiences of other local organisations, ie Substance Misuse, Homeless teams, Immigration Teams, mentsl health services and another local organisations, we can all gain an understanding of the needs of the hard to reach communities and work logether to reduce the number of people diagnosed with HIV, reduce HIV Stigma and Discrimination. By carrying out regular Strengths, Weakness, Opportuniti8s and Threats (SWOTI analysis of our organi8ation, we understand our strengths and acknowledge Our weaknesses and the need tc work with clher agencies and organisations. We have over many years id8ntifi8d and resourced many local agencies and organisations to work with. We have been successful in eslablishing and maintaining positive relationships Wlth partner organisations by taking the time to understand each otherfs services andlor their services users. Financial r8Vi8W a. Going concern After making appropriate enquiries, the Trustees hav6 a r8asonable expectation thal th8 charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopl the go)ing concern basis in preparing Ihe financial statements. Further details regarding the adoplion of the going concern basis can be found in the accounting policies. b. R8s8rv8s policy The Trustees have examined the charily's requirements for reserves considering the main risks to the organisation. The Trustees agreed to retain a balanc& of £30,000 to support the Healh Promotion and Training Department, and the new post of Positive Health Assistant for 21 hours per week and the increase to the salary scale. The Trustees further agreed £20,000 t¢ advertising and marketing during the year. A policy has been established whereby the unrestricted funds (not commitlad or invested in tangible fixed assets held by the charity} should be beeen one- and three-months operational costs at the start of the financial year lo allow adequate cash flow. A contingency fund to continue service provision in the evenl of non-renewed service level agreements/contracts has been agreed at bebween one month plus 10¢/0 of operating costs, to be raised lo a maximum of three months operaling costs- Dne month's operating costs is currently in the working sum of £28,500. In order to ensuré continuation of the Chris Cinclair benevolent fund for clients, the Trustees will designate funds with the aim of achieving a minimum resetwe balanc6 8qual to the maximum grantlloan of £800 per client receiving social care support, The total of investments and cash in hand al the bank totals £289,186.77 lo meet thé requirements of the reserves policy, As the number of clients receiving support increases, so too does the amount ne6ded to m88t OP8rating costs and satisfy the r6quir8ments of the reserves policy. On again 2023124 has seen an increase in the number of people the charity is being acc8ssed by. Th8 total resetves are minus £14,063.00-obviously, the more clients that access the service, the greater the divide, and the great8r the ne8d to ensure that reserves are reviewed. Page 10
POSITIVE HEALTH (LINCOLNSHIRE) (A Company Llmited by Guaranteo) TRUSTEkS' REPORT (CONTINUED FOR THE YEAR ENDED 31 MARCH 2024 c. Materfal Investments policy Aside from retslning a prudent amount in reserves each year most of the Charitls funds are to be spent in the short temi so there are few funds for long term investment. Having considered the options available the Trustees have decided to invest the small amount that it has available in a Barclays Bu8ine8s Direct Access Account to maximise interest bul allow 10 days access. This amount (£31,613) currently forms part of the reserves,, to be used to allow the organisation ID conlinue operaling should the charity become financially insecure. d. Princlpal fundlng Th8 principal funding sources for the charity are from Lincolnshire County Council Public H8alth and HCRG. These contracts have enabled the organisation to l¢)ok lo the future with a sense of stability and securty. Our contract wtth LinGolnshir8 County Council Public Health and our contract with HCRG came to end on 31st March 2024. The local authorities carried out a competitive tender exercise during 2023 and Positive Heafth (Lincolnshire) were awarded the new SHOHPSS contract for sexual health outreach in Greater LinGolnshire and H8alth Promotion and HIV Support 8etvice8 in LinGoln8hire, th8 contracl commences on 1st April 2024 and 18 for five years with an option to extend for a further two years. We recognise that Posiiiv8 H8alth (Lincolnshire) provides additional value to the outcomes of the contracts and non-contraclual work, using our valuable Trustees who provide skills, knowledge, and expertis8 at no cost. They provide an important role in supporting the st8ff team and we would like to pay a special thanks to our ohainnan and th8 board of Trustees who gave over two hundred hour8 of their time to support the work Df Positive Health (Lincolnshire}. We welcomed a new Trustee to Ihe board this year. Financial Review The Trustees and Chief Officer are in constant scrutiny of Ihe service provision in meeting both the neS of the service users and clients whilst keeping the charity financially sustainable in a rapidly changing climate of funding. The Trustees have ensured the financial stability of thg organisation and believe Positive Health (Lincolnshirel has adequate financial resources for the next financial year to support the new SHOHPSS contract which commences on 1stApril 24. With funding support received this year from our commissioners in Lincolnshire County Council, we have been able to continue to employ an additional part time member of staff in our social care team, AS always, we have continu8d to encourage staff and clientlservice user feedback to help direct our futur@ S8rvic8 provision. Page11
POSITIVE HEALTH (LINCOLNSHtRE} (A Company Llmlted by Guaranteel TRUSTEES. REPORT ICONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Structure, governance and management . Constitution The organisation is a charitable company limited by guarantee, incorporated on 9 March 2001 and registered as a charity on 14 April 2002. The company was established under a Memor8ndum of Associalion, which established the objects and powers of the charitable company and is governed under ils Articles of Association. In the event of the company being wound up members are required to contribute an amount not exc8eding £10. Prior to cur incorporation in Msrch 2001 the organisation was known as LAVG {Lincoln8hir8 HIV & AIDS Voluntary Group) The organisation had originally been formed in 1985 and received charltsble stalus in 1995. In 2000 the members agreed to form a company limited by guarantee and requested that W8 took th8 Opportunity to change the charily name to one, which offered more confidentiality to our clientele and better reflected the work we are involved in. As a result, Positive Health was chosen. A student, following a competition al a local school, designed our logo. LAVG was fomiaSly di5501ved on 181 July 2002 with all a8sets being transferred to Positive Health (Lincolnshire). In 2000 we purchssed our current headquarters, wh1ch were completely remodelled and refurbished in 2003 to enable us to better meet the needs of our clientele. b. Methods of appolntment or electlon of Trustees The dir6ctors of the company are also charity Trustee8 for the purposes of charity18w and under th8 company's Articles are known as 'Trustee5'. Under the requirements of the Memorandum and the Articles of Associatlon the Trust88s ar8 elected to serv6 at th@ annual general m8@ting, on@ third of th8 Trustses ar8 required to retire each year and submit themselves for r&election if they desire. Due to the nature of much of the charitls work, relating to the support of those who are HIV+ or who are at risk of being so the Trustees seek to ensure that their group is diverse and contains Trustees who have a background Ihat reflects both knowledge of and empathy for the aforementioned group. The Trust868 together bring a diverse range of skills and know18dg8, and in the ev8nt of particular skills being lost clue to retirements individuals are approached to offer themselves for election to the Trustees. All Trustees give their time voluntarily and received no benefits from the chdrity. c. Organisational Structure and d8cision-making poIici8S Positive Health has a minimum of three Trustees, and a maximum of seven. The Trustees meet bi-monthly and ar8 responsible for the strat8gic dir6Ction and policy of the charity. At present th8r8 are five Trustees. The Chief Officer also attends Trustee meetings bLrt have no voting rights. The Trustees do not involve th6m8elves in the day to day running of the organisation,. this is delegated to the Chief Officer and Senior Management téam via the fomial sch8m8 of d@1898tion. Th6 Chief Officer is r&sponsible for ensuring that Positiv8 Health d8livers the services specified and the key performance indicators are met. The Chief Officer is alsc responsible for the individual supervision of the stsff team to ensure that they are meeting the requirements of their roles and that they are able to access r818vant CPD opportunities. Page 12
POSITIVE HEALTH (LINCOLNSHIRE} (A Company Llmited by Gu8ranto8) TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Structurei governance and management {continuedl d. Pollcl8s adopted for the Inductlon and tralnlng of Trustees Prior to taking up his appointment as Chair, Mr C White attended a detailed training course for Chairpersons provid8d by th8 Lincoln Volunteer Bureau. All new Trustees have an induction programme and are inviled to spend time in the office to familiarise themselves wilh.the work of al the departments. In addition, each Trustee is encouraged to take an interest in one aspect of the worf( of Positive Health. All new Trustees are briefed on our Memorandum and Articles of Association. They also receive th9 Charity Commission information on the responsibilities of Trustees, e. Relatad party relationships The work of Positive Health reflects bolh National and Local strategy in relation to HIV services. Positive Health works alongside Lincolnshire County Council Public H8alth, Social Services, Lincolnshire Sexual Heatth serViS, The Police, Schools, Colleges, Housing Associations, Virgin C8re Limited and local Councils. In addttion, we belong to a variety of multi-agency groups. Complalnts We did not receive any complaints during the last year. f. Financial risk managem8nt Th8 Trustees hav8 conduct8d regular reviews of the major risks to which the charity is exposed. A risk register has be8n established and is up-dated 81 least annually. Where appropriat8, Svstems or procedures hav@ been eslablished to mitigate these identified risks. Intemal control risks are minimised by th6 impl8mentation of pro¢8dures for authorisation of all transactions and projects. Prccedures are in place to ensure compliance with hèalth and saf8ty of staff, voluntèers, clients and visitors to both th8 Dffice premises and when staff and volunteers work away from our office base. Plans for future p&riods Following a competitive tender exercise by Lincolnshire County Council, North East Lincolnshire Council and North Lincolnshire council, Positive Health (Lincolnshire) are the successful provider for the new Sexual Health Outreach, HIV Prevention and Support Services (SHOHPSS) from I st April 2024. The new contract is for five years wilh an option to extend the contract for a further years. PositlV8 Health (Lincolnshire) will deliver Sexual Heatth Oulreach in Lincolnshire, North East and North Lincolnshire as part of the new SHOHPSS contract. Positive Health (Lincolnshirel are prepared for Ihe challenge of the new service sp8cifi'cation for the Sexual Health Outreach, HIV Prevention and Support SeNices. The team are working w5th the SHOHPSS Contract Manager to mobilise the seNice on 1st April 2024. We ar6 committed to working toward the HIV Artion Plan "Toward5 Zero" working in parlnership vwth the local authoritl8s. local sexual health SeiCe$ and other partners to support preventative interventions around the core themes: Prevent, Test, Treat, Retain. The Trustees have made the decision to continue inv68t in supporting the staff team to have access to training courses during the next financial year thus ensuring they all have the knowledge, skills and personal d8V81opment opportunities avaiEabl@ to them. The Trustees continue to be committed to ensuring that the PositlV8 Health {Lincolnshire) salary scale is k6Pt attractive in order to provide continuty of s6rvic8s, retain the expertise within the tearn and to recognise the commitmeiit, dedication and support the team have continued to show, Page 13
POSITIVE HEALTH (LINCOLNSHIRE) (A Company Limitèd by Guaranteo) TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Structure. govèrnance and management (continued) Plans for futuro parlods {contlnued) Although the school's education and training programma is not included within the funding of the new SHOHPSS sp8cification, the Trustees are dedicated to continuing wth the programme delivered to young people, to enhance and meet the PREVENT objective of the new SHOHPSS services specification. Statem8nt of Trustees, re8pon8ibilits.es The Truslees (who are also the directors of the company for th8 purposes of company law) are responsible for pr8paring lh8 Trustees, Report and the financial statemenls in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Company law requires th8 Trust888 to prepare financial statements fcr each financial . Under company law, the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of its incoming resourGes and application of resources. including its income and expenditure, for that period. In preparing these financial 5tatementS, the Trustees are required to: select suitable accounting policies and th&n apply them consistently- observe the methods and principles of the Chariti88 SORP (FRS 102)., make judgments and accounting estimates that are reasonable aiid pwdent., state whether applicable UK Accounting Standards (FRS 1021 hav8 b8&n followed, subject to any material departures disclosed and explained in the financial statements., prepare the financial slatemènts on the going concern basis unless IE is inappropriate to presume that the company will continue in business. The Trustees are rasponsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of th8 company and enable them to ensur8 that the financial statements Gomply wilh th6 Companies Act 2D06. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularilies. Approved by order of the members of the board of Trustees on 18 May 2024 and signed on their behalf by.. C White Chair of Trustee Page 14
POSITIVE HEALTH ILINCOLNSHIRE) IA Company Llmited by Guarantee) INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 MARCH 2024 Indapend8nt Examlner's Report to the Trust8es of Positive Health {Lincolnshlre) I'the company,) I report to the charify Trustees on my examination of the accounts of the company for the year ended 31 March 2024. Responsibilitles and Ba815 of Report As the Trustees of the company (and its dir6ctors for the purposes of company law} you are responsible for the preparation of the accounts in accordance 1th the qUirements of the Companies Act 2006 (Yhe 2008 Act,). Having satisfied mys81f that the accounts of the company ar8 not r8quired to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination cf the company's accounts Carried out under section 145 of the Charities Act 2011 ('the 2011 Acl,). In carrying out my examination I have followed th8 Directions given by the Charity Commission und8r section 145(5)(b) of the 2011 Act. Independent Examlner's Statement Since the company8 gro85 income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that l am qualified to undertake the examinalion because l am a member of the Institute of Chartered Accountants in Enyland and Wa188, which 58 one of th8 listed bodies. I have completed my examination. I confirm that no matters have come to my altention in connection with the examination giving me cause lo believe: accounting r8cords were nol kept in respect of Ihe company as required by seclion 386 of the 2006 Act., or the accounts do not accord with those records,, cr the accounts do not comply with the accounting requiremenls of section 396 of the 2006 Act oth8r than any requirement that the accounts give a 'tru8 and fair, view which is not a mattèr consid8r8d as part of an indep8nd8nt examinalion., or the accounts have not been prepared in accordanc8 With the methods and principles of Ihe Statement of Recommended Practice for accounting and reporting by charities. I have no concerns and have come across no other matters in connection with the examination to which attention should bé drawn in this report in order to enable a proper understanding of the accounts to be resched. This report is made solely to the company'5 Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to Ihe company's Trustees those matters l am required to state to them in an Independent Examiner's Report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility lo anyone other than the company and the company's Trustees as a body, for my work or for this report. Dated: 0710612024 Linda Lord FCA Bsc TEP Streets LLP Tower House, Lucy Tower Street, Lincoln, LN11 XW Pag8 15
POSITIVE HEALTH (UNCOLNSHIRE) (A Company Limitèd by Guarantee) STATEMENT OF FINANCIAL ACTIVITIES {INCORPORATING INCOME AND EXPENDITURE ACCOUNT} FOR THE YEAR ENDED 31 MARCH 2024 Restricted Unr8Strict8d funds funds 2024 2024 Total funds 2024 Total funds 2023 Note Income from: Donations and legacies Charitable activities Investments 5,835 17,790 641 6,535 272,351 641 3, 707 253,713 549 254,661 Total income 254,561 23,966 278,527 257, 969 ExpendSture on: Raising funds Charitable aclivilies 383 383 309,084 383 252,217 280,151 28,933 Total expenditure 280,151 29.316 309,467 252,6tXI Net {expendlture)Ilncome Transfers between funds {25,590} 25,590 15,3501 {25.5901 {30,940) 5,369 14 Net movement in funds {30.940) {30,940) 5,369 Reconciliation of funds: Total funds brought forward Net movement in funds 378,234 (30,940) 378,234 {30,940} 372,865 5,369 Total funds carried forward 347,294 347,294 378.234 The Statement of Financial Activities includes all gains and Ioss85 racognised in the year. The notes on pages 19 to 31 form part of these financial statements. Page 18
POSITIVE HEALTH (LINCOLNSHIRE> {A Company Llmlted by Guarantee) REGISTERED NUMBER; 04176976 BALANCE SHEET AS AT 31 MARCH 2024 2024 2023 Noto Flxed assets Tangible assets 11 59,819 63, 750 59,819 83, 750 Current assets Debtors Cash at bank and in hand 12 9,876 289.186 12,818 307, 736 299,062 320, 554 Creditors.. amounts falling due within one year 13 {11,5871 (6, 070) Net current assets 287A75 314,484 Total net assets 347,294 378.234 Pag8 17
POSITIVE HEALTH {LINCOLNSHIRE) (A Company Llmlted by Guarantee} REGISTERED NUMBER.. 04176976 BALANCE SHEET (CONTINUED) AS AT 31 MARCH 2024 2024 2023 Noto Charlty funds Restricted funds Unrestricted funds 14 14 347,294 378,234 Total funds 347,294 378,234 The companywas 8ntitled to exemption from audit under section 477 of the Companies Act 2006. The members hav8 not r8quired th8 company to obtain an audit for the y8ar in qu8slion in accordance with $8Ction 476 of Companies Act 2006. The Trustees acknowl8dg8 their responsibilities for complying with the r8quirem8nts of the Act with respect to accounting records and preparation of financial statements. The financial statements have b8en pr8pared in accordanc8 with th6 provisions applicable to entiti8s subject lo Ihg Small companies regime. The financial statem8ntS W8re approved and authorised for issue by the Truste8s on 18 May 2024 and signed on th8ir b6half by Mrc F Whlto Th6 not68 on pages 19 t foffti part of these financial statements. Page 18
POSITIVE HEALTH (LINCOLNSHIRE) (A Company Llmlted by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR TH& YEAR ENDED 31 MARCH 2024 General Infomiatlon As set out in the Trustee's report, Positive Health (Lincolnshire) is an uninccrporated r6gister8d charity registered in England and Wales. The principal office of the ch8rity is 25 Newland, Llncoln, LN1 1XP. The principal objective of the charity 18 Includ8d in the trustees report. The financial stst6mants are prepared in sterling, which is the functional currency of the charity. Accounting pollcles 2.1 Basls of preparatlon of flnanclal stateinents The financial statements have been prepared in accordance with the Charilies SORP (FRS 102) Accounting and Reporting by Charities,, Statement cf Recommended Practice spplicable to chsrities preparing their accounts in accordance with th@ Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102) (effective 1 January 2015), the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102) and the Companies Act 2008. Positive Health (Lincolnshirel meets the definition of a public benefrt entity under FRS 102. Assets and liabilities are initialty recognised al historical cost or transaction value unless otherwise stated in Ihe r818vant accounting policy. 2.2 Income All income is recognised once the company has entitl8m8nt to the income, it is probable that the income will be received and the amount of incorne receivable can be measured reliably. Grants are included in the Statement cf Financial Activiti8s on a receivable basis. The balance of income received for specific putposes but not expencled during the period is shown in the relevant funds on the Balance Sheet. Where incom8 is r8ceived in advance of entitlement of receipt, its recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income is received, the income is accrued, Income tax recoverable in relation to inveslment income Is recognised at the tim@ the investment income is r6c6ivabl6. 2.3 Expenditure Expenditure is recognised onc8 th8r8 is a legal or constructive obllgation to transfer economic benefit to a third party, it is probable that a transfèr of economic benefrts will be required in settlem8nt and tha amount of th8 obligation can be measured reliably, Expenditure is classified by activity. The costs of each activity ar6 mad6 up of the totsl of direct CDSts and shared costs, Including support costs involved in undertaking each activity. Direct cost8 attributab18 to a single activity are allocated directly to thal activity. Shared costs which contribute to more Ihan one activity and support costs which are not attributable lo a single activity are apportioned btheen those activities on a basis consistent with the use of resourtss. Central staff costs are allocated on the basis of lime spent, and deprecialion charges allccated on the portion of the asset's use. Expendilure on raising funds includes all expenditure incurred by the company to raise funds for its charitable purposes and includes costs of all fundraising activities events and non4haritable trading. Page 19
POSITIVE HEALTH ILIN¢OLNSHIRE} IA Company Limitèd by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Accounting poliLies Icontlnued) 2.3 Expondlture {continuod) Expenditure on charitable activities is incurred on directly undertaking the activities whioh further the companls objectives. as well as any associated support costs. All expenditure is inclusive of irrecoverable VAT. 2A Government grants Government grants relating to tangibl8 fixed assels are treated as deferred income and released tr) the Statement of Financial Activities over the expected useful Iiv8s of the assets concerned. Other grants are credited to the Statement of Financial Activilies £5 the related 8XP8nditur8 is incurred. 2.5 Interest receivable Intere8t on funds h8ld on d8POSIt is included when receivable and the amount can be measured reliably by the company,. this is normally upon notification of I'he int8r8st paid or payable by the instilution wlth whom the funds are deposited. 2.6 Tangible fixed assets and d8pr8ciation Tangible fixed ass8ts costing £NIL or more are capitalised and recognised when flrture economic beneflts are probable and the cost or value of th8 asset can be measured roliably. Tangible fixed assets ar8 inilially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulal8d impairm8nt losses. All costs incurred to bring a tsngible fixed asset into rf(s inlended working condition should be included in the measurement of cost. Depreciation is charged so as to allocate the cost of tsngible fixed ass8ts 18SS their residual value over th@ir 9Stimated useful lives, Depreciation is provided on the following bases: Freehold prop8rty Office equipment 2 % per annum straight line 20010 per annum reducing balance 2.7 Debtors Trade and other debtcrs ara r8COgnised at the settlement amount after any tr8de discount offered. Prepayments are valued at the amount prepaid nèl of any trade discounts due. 2.8 Cash at bank and in hand Cash at bank and in hand includes cash and short-term highly liquid investments wilh a short maturity of three months or188s from the date of acquisition or opening of the deposit or similar account. Page 20
POSITIVE HEALTH {LINCQLNSHIRE> (A Company Llmlted by Guarnnt88} NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Accountlng pollcles Icontlnued) 2.9 Llabllltles and provlslons Liabilities are recognised when there is an obligation at the Balance she.et date as a result of a past event, il is probable that a transfer of economic b8n8fit will b8 required in setllement, and the amount of the settlement can be estimated reliably. Liabilities are recognised at the Smount th8t the company anticipates it will pay to 8ettle Ihe debt or the amount it has received as advanced payments for the goods or services il must provide. Provisions are Measur at the best estimate of the amounts r8quired to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of thos8 amounts, discounted at the pre-tax discount ralg that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statem8nt of Financial Activitie8 as a finance cost. 2.10 Financial instruments The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognis8d at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effeGlive interest method. 2.11 Penslons The company operates a defined contribution pension sch8me and the pension charge represents the amounts payable by the company to the fund in respect of th@ y8ar. 2.12 Fund accounting General funds are unrestricted funds which ar& available for use at the discretion of the Trustees in furtherance of th8 general objectives of th8 company and which have not been designated for other purposes. Designated funds comprise unrestricted funds that h8ve been set aside. by th6 Trusta8s for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements. Restricled funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have bean raiséd by the company for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements. Investment income, gains and losses are allocated to tha appropriate fund. Page 21
POSITIVE HEALTH (UNCOLNSHIRE} (A Company Llmlted by. Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Income from donatlons and legacles unStrICted funds 2024 Total funds 2024 Total funds 2023 Government grants Similar incoming resources 3,853 1,682 3,853 1,682 3, 707 Total 2024 5,535 5,535 3,707 Tot812023 3.707 3, 707 Income from charitabl8 activities R8stricted Unrestricted funds funds 2024 2024 Totsl funds 2024 Total funds 2023 Income from charitable activities - Social Care Income from charitable activities - Outr&ach Income from charitable activities - TraininglEducation 113,152 84,833 13,152 84,833 103, 128 79,941 56,576 17,790 74,366 70,644 Total 2024 254,561 17,790 272,351 253,713 Total 2023 234, 633 19,089 253,713 Page 22
POSITIVE HEALTH (UNCOLNSHIRE) (A Company Limited by Guaranteè) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Investment Income Unr85tricted funds 2024 Total fiinds 2024 Total funds 2023 Investment income 641 549 Total 2023 549 549 Analysis of 8XP8nditur8 on charitable activities Summary by fund type Restrlcted Unrestrlcted fund3 funds 2024 2024 Total 2024 TotE¢I 2023 Social Car8 Outreach TraininglEducation 117,491 84,796 77,864 12,889 641 15,403 130,380 85,437 93,267 114, 135 83, 455 54,627 Total 2024 280,151 28,933 309,084 252,217 Total 2023 243.490 8, 127 252,217 Page 23
POSITIVE HEALTH (LINCOLNSHIREI (A comp.any Limitad by Guaranteo) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Analysls of 8xpenditur8 by activities Actlvltles undertaken directly 2024 Total funds 2024 Total funds 2023 Social Care Outreach TraininglEducation 130,380 85,437 93.267 130,380 85A37 93,267 114, 135 83,455 54,627 Total 2024 309,084 309.084 252,217 Total 2023 252,217 252,217 Independent examlner's remuneratlon The independent ex8min8r's r8muneration amounts to an independent examiner fee of £2,500 (2023 - £2,500). Staff costs 2024 2023 Wages and salaries Social security costs Contribution to defined contribution pension schemes 187,173 9,669 4,772 173,340 7, 745 4,015 201,614 185, 100 The avarage number of persons employed by the company during the year was as follows.. 2024 2023 Social Care Outreach H8alth Prcmotion & Iraining Administralive 10 11 Page 24
posirivE HEALTH ILINCOLNSHIRE} (A Company Limlted by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 staff costs {contlnued) No employee received remuneration amounting to more Ih8n £60,000 in eith8r year. Th8 aggr8gate amounl of remuneration and benefits paid to 2 members of key management personnel during the year (including employer's national insurance contributions) was £85,975 (2023.. £73,373). 10. Tru$tses' remuneratlon and 6xpans8s During the year, no Trustees received any remuneration or other benefrts (2023- £NIL). During the year ended 31 March 2024, no Trustee expenses hav8 been incurred (2023- £). 11. Tanglble flxed assets Freehold property Offic8 equipm8nt Total Cost or valuation At 1 April 2023 Additions Disposals 95,127 47,561 3,162 (26,616 142.678 3.162 {26,616) At 31 March 2024 95,127 24,097 119,224 Depreciation At 1 April 2023 Charge for the year On disposals 39,381 1,903 39,547 1h31 (22,857) 78,928 3.334 (22.857 At 31 March 2024 41,284 18,121 59rt05 Net book value At 31 March 2024 53,843 5,976 59,819 At 31 Mamh 2023 55, 746 8,004 63, 750 Page 25
POSITIVE HÉALTH (LINCOLNSHIRE) (A Company Limitod by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 12. Debtors 2024 2023 Due wlthin one year Trad8 debtors other debtors Prepayments and accrued income 4,906 1,987 2,983 2,936 1, 190 8,692 9,876 12,818 Page 26
POSITIVE HEALTH ¢UNCOLNSHIRE) (A Company Limit6fl by Guarante8) NOTES TO THE FINANLIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 13. Credltors: Amounts falllng due withln one year 2024 2023 Trade creditors other taxation and social security Olher creditors Accruals and deferred income 1.200 3,703 3,876 2,808 101 3, 136 25 2, 808 11,587 6,070 Page 27
POSITIVE HEALTH (LINQOLNSHIRE (A Company Limlted by Guarantpe) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 14. Statement of funds Statem8nt of funds - curront year Balance at 31 March 2024 Balance at I April 2023 Transfers inlout Income Expendlture Unrestrfcted funds Designatad funds Chris Cinclair Fund Training, Education and Health Promotion Properly Fund Marketing fund Staff Overtime 25,120 3,863 (11,687) 17,386 10,000 55,746 5,000 21,500 17,790 (10,000) {1,903) (5,000) 12,210 30,000 53,843 20,000 20,000 121,500) 117,366 21,643 (28,490) 10,710 121,229 General funds General Fund8 260,868 2,323 {826) (36,300) 226,065 Total Unrestrlcted funds 378,234 23,966 {29,316) (25,590 347,294 Restrlcted funds Training, EduGation and Health Promotion Social Cara Outreach 56,576 113,152 84,833 {78,063} (115,674) (86,414) 21,487 2,522 1,581 254,561 (280,151) 25,590 Total of funds 378,234 278,627 {309,467) 347,294 Page 28
POSITIVE HEALTH (LINCOLNSHIREI (A Company Llmitod by Guaranteel NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 14. Statement of funds (contlnued) Statement of funds- prior year B&lanc9 at 31 March 2Q23 Balance al 1 Apnl 2022 TTrnsfer8 in/out Income Expenditui? Unrestrlcted funds Designated funds Chris Cinclair Fund Training, Education and Health Promolion Property Funcl Marketing fund Offic8 Fund Staff Overtime S8xual Health and Promction Training Offic8r 30.967 (4847) 25, 120 10,000 57,649 5, 000 10,000 8, 000 19,080 (19,980) 10,000 55, T46 5,000 (1, 903J (io, ooo) (8,000) 21.500 21,500 121, 616 19,080 (7, 750) (15,580) IIT,366 G8neral funds General Funds 251,249 4,256 (1,360) 6, 723 260, 868 Total Unrestricted funds 372, 865 23,336 (9, IIOJ (8, 857) 378,234 Restrlctod funds Training, Education and Health Promotion Social Care OLrtreach 51,564 103, 128 79,941 {54, 627) (105. 791) (83,072) 3,063 2, 663 3. 131 234, 633 (243,490) 8, 857 Page 29
POSITIVE HEALfH {LINCOLNSHIRE) (A Company LIMIt by Guaranteol NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 14. Statament of funds (contlnued) DESIGNATED FUNDS: Chris Cinclalr Fund: . This fund relates to unrestricted funds which have been set aside by th8 truste88 for client care in the form of loans and grants. These funds are held in separate bank accounts and in the inv88tment with Barclays bank. Incom@ to the Chris Cinclair fund is generated through donations and fundraising. Training. Educatlon & Health Promotion: _Thi8 fund relates to unrestricted funds which have been set aside by the trustees tc meet the emplOent associat8d COBts of education trairiing workers where not currently funded from other sourc'es. A reSee of £30,000 at the year 8nd is considered adequete for the charity's needs. Property ReseNe' . The Trust888 have decided to show a 8eperata Property R88eNe which represents the written down value of the ch8rity's fre&hold prop8rty. Markotlng.. The Trustees decided that a balance of £20,000 should bg designated for forthcoming charty marketing. UNRESTRICTED FUNDS: Unrestricted fund: This r8presents the charitys gen8ral funds free to be spent in line wiEh charitable objectives. RESTRICTED FUNDS: Outr8ach Contract: _ Providing a service in North East Lincs, North Lincolnshire and Lincolnshire. Training. Education & Health Promotion: Providing a service in North Easl Lincs, North Lincolnshire and Lincolnshire. Soclal Care: _ Lincolnshire County Councll: Providing support for people infected or affectèd by HIV. 15. Analysls of net assets between funds Analysis of not assets between funds - current perlod Unrestricted funds 2024 Total funds 2024 Tangible fixed assets Current assets Creditors due within one year 59,819 299,062 (11,587) 59,819 299,062 {11,587) Total 347,294 347,294 Page 30
POSITIVE HEALTH (LINCOLNSHIRE) (A Company Llmlted by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 15. Analysls of net assets between funds {contlnued> Analysis of net assots b•tween funds - prlor perfod Unrestricted fvnds 2023 Total futids 2023 Tangible fixed assets Current assets Creditors due within one year 63, 750 320,554 (6, 070) 83, 750 32Q,554 (6,070) Total 378,234 378,234 16. Related party transactions No relat8d party transactions as are required to be disclosed under SORP 2015 were undertaken in the year. Page 31