Reglstered number.. 04176976 Charlty number: 1091677 POSITIVE HEALTH (LINCOLNSHIRE) (A Company Limlted by Guarantee) UNAUDITED TRUSTEES, REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
POSITIVE HEALTH (LINCOLNSHIRE) (A Company Limited by Guarantee) CONTENTS Page Referenc8 and Admlnlstratlvo Detalls of the Company. It6 Trustee$ and Advl$ers Trusteès, Report Ind8pendent Examiner's R8POrt Slatement of Flnan¢lal ActltIeS 2-14 15 16 Balanc8 Sheet 17-18 Notes to the Flnancial Statements 19-29
POSITIVE HEALTH (LINCOLNSHIRE) (A Company Limited by Guarantee) REFERENCE AND ADMINISTRATIVE DEfAILS OF THE COMPANY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 MARCH 2025 Truste88 Ms P J Calder Mr D Cartwright lappoint8d 30 November 2024) Mr C F Hinton. Vica Chair Ms M Laurence (resigned 18 June 2024) Mr P J M8rtlnson Mr C F White. Chair Mr J Winmlll, Treasurer Company reglstèred numb8r 04176976 Charlty reglstered number 1091677 Reglstered offlce 25 Newland Lincoln LN1 1XP Company secretary Mr J Winmill Chief executive offlc8r J Burgwin Independ8nt examlner Llnda Lord FCA Bsc TEP Streèts LLP Tower House Lucy Tower Street Lincoln LN1 1XW Bank8rs National Westmlnster Bank 225 Hgh Street Lincoln Page I
POSITIVE HEALTH {LINCOLNSHIRE) (A Company Llmited by Guarantee) TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2025 The Trust8es present th8ir annual r6port together wtth the financial 8tatem8nt8 of th8 company for the year from 1 Aprll 2024 to 31 March 2025. The Annual Raport $6rv8s the purposes of bolFI a Trustèes, report and a directors, raport undar company law. The Trust8es confimi that the Annual Report and flnancial stataments of the charitable company comply wlth th8 Gurrent ststutery requlrements, the requlr8ments of th8 charitable companys governlng document and the provislons of th& Statement of Recommended Practlce {SORP) applicable to charitles preparing thelr accounts In accordance with the Flnancial Reporting Standard appllcablg in the UK and Republic of Ireland (FRS102} (8ff8Ctive 1 January 2019). Since the company qualtfles as small under sectlon 382 of the Companies AGt 2006, the Strategic Report required of mediurn and larg8 companiès under the Companies Act 2008 {strategic Report and Directors, Report) Regulations 2013 has been omitted. Objectlves and aCtItieS a. Polici and obj8ctiV88 Positive Health's objects and prtncipal actEvltles relate to tha followlng statement, whlch is taken from our Memorandum of Artic18s of Association.. 'rhe rellef of poverty, sickness and social exclusion of persons Ilvlng wlth and vulnerable to HIV/AIDS, and r8lat8d infections, substance mlsuse and poor sexual health. To engage In any charitable activities whlch may lessen the suffering of such persons. thelr famllles. frlends and carers., In furtherance of our objectives but not otherwise the chartty may exercise the following powers,. 'To tsryet the publlc with informatlon on sexual health, HIV and other STI s, thmugh relevant campaigns and awareness events, to pmvlde Informatlon or support amund those Issues to peop16 living in Llncolnshlre. and 'To use apprnprlate methods to educate and infonn the general publlc and specific taryet groups on the subjects of HIV/AIDS, HEP B & C. Sexual Health and the wider aims of Positlve Health (Lincolnshlrej, In setling obltIveS and planning for actFvlties, the Trustees have given due consideration to general guidance publish@d by the Charity Commission relating to public benefit, including the guidance 'Public benefit. running a charity (PB21'. Pag8 2
POSITIVE HEALTH (LINCOLNSHIRE) (A Company Limited by Guarantee) TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Objectlves and actlvltias (contlnued) b. Strategles for achleving obJ8ctiv8s Our main objectlves and acfjvitios for th8 year continued to focus on the support for our cllents, enabling people living with H IV and th8lr carers to gain the skllls, knowledge and resources to overcome the social and economic disadvantsge8 associated wlth ihe poor health end stigma of H IV. and the prevention of further infectlon via our h&alth promotionnraining and sexual heallh outr8ach work, to increase individual and collective know18dge of sexual health to reduce the incid8nce of HIV and other sexually transmitted inf8Ctions within the county of Lincolnshire. We continued to offer our Polnt of Care Testing sassions in Lincolnshire and our commlssioned Point of Care Testing sessions in Northem Lincolnshire. W8 have Increased our soclal media pra86nce with our Facebook Page and our presenc& on Grindr. In addition to the work of our salari8d staff the Trustees would also like to acknowledga the work of our volunteers, who give fr8ely of their tim8 and withoLrt whom our work would not b8 as eff8ctiv8 8S W8 would wlsh11 to be. We r8view our aims, objectives and actÉvities e8ch year, to look at the achiav8m8nts of each key activity In the prevlous 12 monlhs to fjnsure beneflcial outcomes for our target groups. We have referred to the Charity Commission's guidance on public benefit when reviewing or planning future actlvities, and always consider how planned activities will contrlbute to the chariws objectives. c. Achlev8ment8 and Perfomiance Sexual Health Outroach HIV Preventlon and Support Service in Greater Lincolnshlre ISHOHPSI The SHOHPS contract is funded by Lincolnshire County Council Public Health Divk8ion, North East Lincolnshire Council and North Lincolnshi Councll, collectively°Grgatgr Lincolnshire Council" The contract was awarded on 1st April 2024 for 5 years plus 1 y&ar plus 1 y8ar. Tha sexual health outreach services and HIV insti Testing within the SHOHPS contract are offered fre8 of charge throughout Greater Llncolnshirg. HIV Prevention and Sexual Health Promotlon and HIV Specialist Support is offered frge of charge in Lincolnshire. Positive He81th (Lincolnshire) attend quarter contract m8nagement meetings with Contract Managers and Commissioners from Greater Lincclnshire Council, to ensure that outcomes set with the SHOHPS contract are being met, Page 3
POSITIVE HEALTH {LINCOLNSHIRE) (A Company Umlted by Guarantee) TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Objoctlvos and actlvitlos {contlnued) Sexual Health Outraach Sarvlca Prevent: The purpose of the Sexual Health Outreach provision is to provide community-based sexual outreach Services and Interventions to envlronments and venues where indlvidual have in¢reas8d vulnerabilities or are at high rlsk of sexual ill-health. Our sexual health outreach service is predominately targeted at Gay, Bis8xual, H8terosexual Identifying Men who have sex with men (GBMSMIHIMSM) who visit Public Sex Environments, and other local settings. The sexual health outreach service will also reach out to other high risks group, such as alcohol and substance misusers, sex workers, ethnic minority and migrant populations. Having multiplè sexual partners is common amongst GBMSMIHIMSM. Yet many m8n engaglng in casual sex still do not use condoms consistently. Our sexual Health outreach teams Intetventions are d8sign8d to br8ak down barrters with GBMSMIHIMSM to offèr advice and sexual h8alth Information and encourage the use of condoms, the uptake of HIV testing and access to mainstream s6xual health seNices. Our Sexual Health Outreach tgam hav8 maintained a high-qualty sexual health outreach servlce for over 30 y8ars and arg skilled in communication and engagement tachniques nec8ssary to gain the trust of GBMSMIHIMSM. The S8xual Haalth Outreach team understand that delivering sexual he81th information is changing. it is accepiable to deliver information to hard-to-re8ch groups via social media apps and Facebook posts. Condoms remain the most effective way to prevent HIV ané other STI'S, Ihis year our sexual health Outre8ch team have increased thoir onlina prasence to ensure that service users are able to get access to free rxjndoms, resources and Infomiation on PrEP, Pep, and Insti. HIV testing. Reaching over 10278 people with their online presence. Positiva Health (Lincolnshire) have received 105 direct messages via our social media apps and had over 8500 Vi8ws on our profilè. Th8 requ8Sts for postal condoms hava inoreased year on year, this year w6 hav8 sent 592 condoms vla the post, Included In each postal package is 8 condoms, lubrication. Instructions on the correct use of condoms, sexual health and HIV testing informatlon. Our website has been updated maklng It more us9r friendly. Comrnents from social media users: . lad Éo see you on Grindr- Ihank you for posting condoms" You Guys do a grandjob" 'This is a great servioe" The SHOHPS sexual health outreach service is for the provision of 370 oulreach sessions per annum to include 21 Point of Care T&sting Sesslons in Greater Lincolnshire. The team made over 800 PSE sile and venue visits In Greater Lincolnshire. The sexual health outr6ach t8am reported 2344 MSM were present on PSE sites in Greater Llncolnshlre. 520/0 of the MSM present on site engagad wilh th8 team, 51 Yo of the MSM who @ngaged were new contacts, 31.30A of the MSM who engaged were married or in long term partnershlp. Over 6000 condoms were distributad amongst the us8rs on slte. As added value to the SHOHPS contract, a peer-tpeer support group was established entitled 'Queer Talk. Th8 group was set up and is led by a group of volunteers, the group allows a safe space for men to have open conversations about $8x and Sexual health. Test: It 18 estimated that around 107,000 p&op are living with HIV in the UK- 1 in every 600 people. Arotjnd 5.150 are undiagnosed. Pag8 4
POSITIVE HEALTH (LINCOLNSHIRE) (A Company Limited by Guarantee) TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Oblectlvas and actlvlties (continued) HIV testing 18 essentlal so that everyone Ilvlng wlth HIV Gan b6 offered Ilfesavlng treatment, whiGh also prevents onward HIV transmls5ion. (Terrance Higgins Trust) Durlng our contracted 21 monthly dropin testing sessions in Greater Llncolnshire, plus our extra w8ek of HIV testing during National HIV testlng week, and weeks of mobile testing sessions at PSE sltes, we carried 207 Insti. HIVISyphilis tests. During the y&ar, in addition to the contracted monthly drop.in testing sessions, the team have worked in parlnership with The Forge, The Hep C team, The Hami Reduction Team, and Lincolnshlre recovery partnershlp, to deliver an extra 6 testing sessions in Greater LincoSnshir8. Wlth 81 attendees. At our testing sessions two att8nd888 receivad a r8active result for syphllis and were signposted to sexual health services for treatmenL Two att8ndees recelved a reactive HIV result, one f&mal8 and on8 mal8. Both wer support8d by our speciallst HIV social ¢are team to attend the $8xual health s8rvic8s for follow up bloods. Both have been retalned in cur HIV support services. ensuring contlnuatlon of care and support. Most attend8e8 Stated they were aware of the Importance of HIV t8Sting to reduce thè onward transmission but stated that without the communlty sottings and mobi18 t8Sting unit, they did not feel confident to engage In HIV testing within a sexual health clinic, th8 main reasons reported, was the fear of being recognis8d and th8 stigma surrounding visiting a sexual health clinic. 'Great Serwce, keep up Ihe good work" The test was quick, and painless, thank you" "I was 80 n8nious, but was put at ease immediately, and will come back for regular tests. "I know mt)st of the tsam and they are always frlendly, extremely knowJedgeabJe, I feel conffdent to ask questions. great work guys" hanks for bringing testlng out to slts, great id88' Case stuty.- A service user telephoned Lincolnshlre Integrated Sexual Health Servi8 to ask for an immediate HIV test, they explained Ihey were a bit worried, therefore, Lincolnshire Integrated Sexual Health Servlces signposted to us. They teSephoned and we booked them In for a HIV insti t8St withln the hour, during the pre-te5t discussion the service user ststed they had only had one sexual partner since coming to the LIK, They stated that they hadn't been feeling wall lately so thought they should have a HIV test. The test was rea¢ttve for HIV antibodies. The service user was in shock and became tearful. The tester explained the results and gav8 a lot of reassurance, information and support, which was vital at this point. Our tester called Lincolnshlre Integrated Séxual Health services to book an appolnlment for confirmation bloods, They could facilitate an appointment that aftemoon. The service user did not drlve and was very anxious, so the tester offered to attend th8 appointment. Prior to attending the clinic, Ihe test@r spoke with the doctors to explain the situation and ask what bloods wer required. The Doctors advised on plan moving forward, Blood5 were taken and an appointment was made with a HIV consultant a we8k later with a member of the social care tsam attending. Pag8 5
POSITIVE HEALTH (LINCOLNSHIRE} (A Company Limited by Guarantee) TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Objectlves and actlvlties (continuad) Outcome: The 8xc6119nt communication and streamlined slgnposting pathway ensur8d an efficient service from LISH and Positive Health (Lincolnshire). A HIV test was offered and carrled In a timely manner without delay. Emotlonal support and relevant Infomiation and advice was given at the right tlme. An excellent example of working In partnership with sexual health services, and the client was tested, treated and retsined In care and support servic8s. Sexual Health PromotionlTraining and HIV Preventlon Services Prevent: We recognlse that we are most SUCC8ssful when w8 work in partnershlp wlth other local organisations. The team have been actlve members of the Sexual Health Allianc8 group set LSP by LCHS. The team are regular altend8@s at the Northern Lincolnshire Harm Reduction Group, Lincolnshir8 Recovery Partnershlp, and Greater Lincolnshlre Integrated Sexual Health (GLISH) tearn m9elings, to ensure that knowledge and @xpertise is shared with widely wlth parthers. As part of our annu81 Health promotion plan, w8 have continued to promote sexual h8811h online events including Sexual Health week, Mental Health Awareness, Cervical Cancer Awareness. Men's Health Week, World Aids Day. National HIV Testing we8k, PrEP and Pep, Prlde month, along with relevant Public Health England updates. The leam attended Prid8 Lincoln City Centre, Mablethorpe Pride, and East Coast Prlde. They also attended Freshers events at colleg88 and universities in Gr8atar Lincolnshire. Th8 team hav8 work8d with Hepatitls teams, TB teams, and Sexual health services In Greater Lincolnshir& to support th8 successful Blood Bome Virus (BBVI community testlng events. The team are working in partnership with Drug and Alcohol services in Great8r Lincolnshir6 to ensure that all servlce users have acc8SS to sexual health informatlon and Instl HIVISyphilis testlng In a setting they the seNicg users are comfortable to att8nd. The team attended a Health and Welling being event at North S89 Camp Prison, offering sexual health advise and informalion tr) inmatss, The team attended Ihe HIV Prevention England hosted th9 HIV St6gma Symposium in Birmingham. The event brought together HIV experts, activists, healthcare professionals and individuals affected by ttie impact of HIV stigma. In June 2024 British HIV A8sociatlon {BHIVA} celebrated people working In the HIV seclor who go that axtra mile wlth a naw award for "Unsung Fteroes." Eleven wlnners from different professions and different parts of tha country w8r@ nominated. Our Social Care Manager was one of tho winners, nominat8d for thelr ongoing support and dedication to people Ilving with HIV in Lincolnshir8. They recetved thelr award at th8 BHIVA 6prlng conf8renca, The team attended the HIV Prevention England Conference 2024 held In London, to nefvlork. share best praclice, ideas and research on prioritising equity and impact In the HIV and sexual health sector. Pag8 6
POSITIVE HEALTH (LINCOLNSHIRE} (A Company Llmited by Guarant88) TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Objertlves and actlvities (continued) Sexual Health PromotIon raining. Prevent: Addad Value Pos5ttve Health (Lincolnshirel conllnug to be committed to ensuring that all young people are equlpped to make safe. informed and healthy Ghoices as they progress through adult life. Therefore, to add value to the SHOHPS contract, the sexual health trainers delivered 169 workshops reaching over 10.200 young people. Currently Ihe workshops are offered all primary and s8condary schoolsl organisations and youth groups within the county of Lincolnshire at 8 reduced cost of £80 per tutor group. The sessions include: Sexual Transmitted Infections (STIS) HIVIAIDS Awareness Understanding th8 realities of sexual relationships Relationships, sex, consent Risky Behaviour Introductlon to Positiv8 R81ationshlps Puberty Consent Contraception Introductlon to LGBTQ+ All the sessions provided by Posrtlve Health (Lincolnshire) Sre delivered in a safe non-judgemental, factual way and allow scope for the partlcipants to a8k questions within a safe environment. Our sexual health trainer8 have many y8ars' experiences working wtthin primary and secondary schools and are skillad in ag8 appropriate in 8ngag8ment with young peopl8. 'The workshop was pltched perf8Gtly for the students" "I was impressed with the d8Pth of the Information given and tho engaglng d81ivery, I will be booking agaln." The team have developed a HIV awareness training package for professionals, Ihg team have worked on evidence-based intelligent from people living with HIV in Lincolnshire who have faced discrimination from Health and social care professionals due to Ih8ir HIV status. The Iraining has been delivered this year to social care professionals. GP practices, Dnjg and Alcohol services, and heallh and social care stud6nts at Éhe Lincoln University. Feedback.. ank you As I said this has bgen one of th6 most Informafive and In18resting trainlng courses, I h&ve b88n on for qutte some time, I feel better Inftirmed and the way you both presented was just. very wglcoming and I fett ab18 to &xpress any Issu8 that was relevant to the cou8. 117ope I will be able to work with you in the future enabling us to support and encourage our users of social carg to accept help and support fron7 yours&lves as required. Page 7
posrrivE HEALTH (LINCOLNSHIRE) (A Company Llmlted by Guarante8) TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Objectlvos and actlvltles {contlnued) HIV Support Servlces Treat & Retaln OLrr objectives and funding limit the servlce w& provide to people with HIV and th&ir carers resident or accessing sexual health services in Lincolnshir8. The integrated health and social care relat8d support is free to clients, who need to provide proof of diagnosis to access the service. Suppotl is prioritised by the assessed needs Df clients and mutually agr88d support plans to focus the services in promoting independence, empowemient, and 5UPPOrting clients to make tha most of their economic and social potential. People living with, affected by or at rlsk of HIV come from diverse communities including their protacted characteristtc. location, and experienc8. We are committed to meeting the needs of everyone Itving with HIV in Lincolnshlre. We recelved 25 new referrals during the year, closed 10 cases. supporting 214 people Ilvlng with HIV in Llncolnshii'e at the end of March 25. The Social Care Team understand th8 chall8ng8 to optlmlse the qua51ty of life for those living wlth HIV, to support their health outcomes and reduce the chances of onward transmisslon. The soclal care team off8r sp8clalist 8UPPOrt to help peoplg livtng wlth HIV, to Cope wlth their diagnosis, to understand their treatment and the importanc8 of adh8r8n¢8 to medication. they address the social and weEfare needs that are common for people living with HIV. The Social Car8 t8atn have established a positlve, mutually beneficial, working partnerships wilh the HIV consultants withln the county. Working together, in a respectful. open, and honest way, sharing joint 8xpertise and expariences, to ensure that people living with HIV in Lincolnshire r8ceivg effectlve treatment and high-quality social care 8&rvic88 Within our local community- During the year the SHOHPS contracl baseline measures for custom8r 8xparience is a tsrget of 90Yo, individuals f881 listen8d to and treated with compassion and respect, the team exceèdad the target, the outcome measure was 1000/0. Life expectancy of p8op18 living wlth HIV Is now that of the general population. People diagnosed with HIV can expect lo recetve HIV care that is world class, fr8e and open access. (Dept of Health and Social Care). With eff@ctlV8 tr&alment and care people living with HIV are growing older, th8 Social Care team hav8 taken the time to understand the obstacles facing the older Client group and have work8d in partnerships Wtth organisatlons to support and ensure older people living wlth HIV face no barriers in accessing relevant sarvices. empowering them so they are able to live Independently, delaying the ne&d for Adult Care Services. .1 would like to say thank you for all the support from my social cara worker, they have been a great help to me, deallng with my probl8ms, without their support and your organisations support, I would have sfruggled to cop8." Trank you for all you do for me and my family, your support is appreciated" .1 just want8d to say a massive thank you to who I spoke to on th8 telep170ne today, they calmed me down, gave me all the information I n88d8d, andput me at gase. Thank you" hank you to n7y social care wother for your honesty and patience. I dony know how I would manag8 'thOut you. Page 8
POSITIVE HEALTH (LINCOLNSHIRE) (A Company Llmlted by Guarantee) TRUSTEES. REPORT (CONTINUED) FOR THEYEAR ENDED 31 MARCH 2025 Oblgctlves and actlvities (continued) Case Study:" The Client had been unwell for many monlhs as their adher8nce was very poor. They had been dlscharged from hospital and referred to our services. Thelr CD4 and VL had both deterlorated and hlgh-1gv81 support was put in place. The Client had many issues, historical and present. They engaged well with us, and it was clear there was unresolved HIV related and per60nal issues regarding adh8rence. Th8ir physical and mental heatth was very poor, their work, finanGes and soclal situation were not good, and they needed a let of intervenliori. The Social Care worker gave a lot of emotional support and signposted to other sotwices. Th8 Social Care worker investlgated finances, applied for PIP and gave financial advice and options, PIP has been awarded, and the situation was slowly Improving. A few months later the client was admrtted to Lincoln County and within 24 hours, was diagnosed with a ga8troint8Stinal perforation, n88d8d surgery and admitted into ICU. They were sedated and intubated for a week. They underwent a second operation whlch helped, followlng thls they began to improve and was moved to a hlgh dBpendenGy side ward. They were very poorly. had no frtends or family living close by, hence no visitor8. Therefor8, thè social car8 work6r vislted a few tlmes a weak and communlcated regularly. The Social care worker Ilaised wlth the HIV consultants at LISH with updates and Informatlon, ther9fore communicatlon between HIV consultants and Ihe ward could b8 direct and w5thout delay. The social care worker was able to offer support and heallh updates lo familywho ware living out of the ar8a. Outcome: Tho Client and family stsle the support given was vitsl during this time. The Client states they resolved a lot of emotional issues w'th the support The Client was transferred to a hospital closer to famlly and friends. so was transferred out of area. Th8 Client clearly understood the importance of adherenc8 to their medication regime. The Clienl Is now engaging well wlth servic8s and care teams, The Cliant is now Financially secure. The Cliant and family state that they are very grateful for the high18vel ol support gEven throughout Ihis time. The Chrfs Clnclair Benevolent Fund The fund adds value to th8 SHOHPS contract and is administered by the Trustees of tha Charity. Applicatlons for grants or loans are op8n to people with HIV living in the county who are experiencing financial crisls or hardship. During last year our benevolent fund and hardship fund helped to support 22 clients. The fund also pays for the S8rvices of en HIV experienced counsellor for cllents; we have supported 5 clients to access this senrice. The counselllng s8rvice is also available for staff and volunteers, no members of the team have accessed counselling services Ihis year. This year we have rec8ived dOnaOn8 from our supporters at the Scene, Rosebay. and the Masons, all donations and fundraising are paid into the Chrls Clndair account to SUPPOrt our Benevolent and Hardship Fund. The Truste8s thank everyone who has supported Positiv8 Health {Lincolnshire) with donations this year. Our World Alds Day raffle ralsed monies for our Chrls Cinclair Benevolent fund, and we thank everyong who donated prizes and everyone who bought tickets. One member of the Sexual Health Outreach Team took part in a Sky Dive, not only experiencing an Utmate adrenaline moment but also raising monies for the Chris Cinclalr fund. Page 9
POSITIVE HEALTH (LINCOLNSHIRE) (A Company Lrmited by Guarantee) TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Objectlves and actlvltlos (continued) Partnershlp Organlsatlons We r8cognise that Improvlng knowledge and understandlng of HIV and s&xual health to tsckle stlgma and discrimination in a large rural county. wlth a growing diverse population, requires commitment and partnership working wilh other organisations across Greater Lincolnshire. In such a vast area on& organisation cannot d81iv8r this alon8. By embracing and acknowledging the expertise and 8xperiences of other local organlsatijns, ie '. Harm ReduGtion, TB. Hepatitis, Substance Misuse, Homeless teams, Immigration, mental health services, sexual health services and another local organisations, we can all galn an understanding of the needs of the hard to reach ¢ommunltles and work together to reduce the number of people diagnosed wtth HIV, reduce HIV Stigma and Discrimination. By carrying out regular Strenglhs, Weakness, Opportunlties and Thr8als (SWOT} analysis of our organisation, W8 und8rst8nd our strengths and acknowledge our weathesses and the need to work with other aganci&s and organls8llons. We have over many y8ars identified and resourcacl many local agencles and organisations to work wlth, and over the last 12 months have made many mora positive partnerships within in Greater Lincolnshire. FinancFal review a. Golng concern After making appropriate enqulries, the Trustees have a reasonable expectation that the charity has adequate resources to continug in operational exlstence for the foreseeable future. For this reason, they contlnue to adopt the going conc8rn basis in preparing the financial statements. Further details regarding th& adoption of th8 going concern basis can be found In the accounting policies, b. R8serves pollcy The Twste9s have examlned the charitls requirements for reserves considering the main risks to the organisation. The Trustees agreed to r6tain a balance of £32,000 to support the Health Promotion and Training Depariment. A policy has been established whereby the unrestricted funds (not committed or invested in tangible fixed assets held by the charity) should be between ¢ne- and three-months op8rational costs at Ihe start of the rin8nGial year to allow adequate cash ftow. A contingency fund to continue seNice provision in the event of non- renewed service level agre8m&ntslcontracts has been agreed at between one month plus IO% of operating costs, to be raised to a maximum of three mcnths operating costs- on6 month's operating costs is currently in the working sum of £29,750. In order to ensure continuation of the Chris Cinclair benevolent fund for cllents, the Trustees will designate funds with the aim of 8Ghieving a minimum reserve balance equal to th8 maximum grantlloan of £8QO per client receiving social care support. Th8 total of Inv6Stments and cash in hand at the bank totals £335,065 to mèet th8 requirements of the reserves pollcy. As th8 number of clients recelvlng support incr8as88, SO too does th8 amount needed to me&t operating costs and satlsfy the requiremants of the reserves policy. Once again 202512026 has seen an incr&as8 in the number of people the ¢harity is belng accessed by. Th8 total reserves are £396,674, Ihe Trustees will review the reserves annually, keeping in mind, the increase in salarles and the increase in employers n8tional insurance contrtbutions, and the year on year Increase in the number of peopSe living with HIV in Lincolnshire accessing th8 services. Page 10
POSITIVE HEALTH (LINCOLNSHIRE) (A Company Llmltsd by Guarantee) TRUSTEES. REPORT {CONTINUEDI FOR THE YEAR ENDED 31 MARCH 2025 c. Materlal Inve$tmants pollcy Aside from retainlng a prudent amount in reserv8s each year most of the charivs fvnds ar@ to ba spant in th8 short term so there are few funds for long terrn investment in the currerrt economic climate. d. Princlpal funding The principal funding sources for the charity are from Greater Llncolnshire Council with the award of the new SHOHPS contract, which commenced on 1st Aprfl 2024 and is for five years with an option to extend for one year and a further year. We recogniso that Positiv8 Health (Lincolnshire) provldes additional value to thg outcome8 of the contracts and non-contraGtual work. using our valuable Trustees who provide skills, knowledge, and expertise at no cost. They provide an important role in supporting th8 Staff t88m and w8 would like to pay a special thanks to our Ghairman and the board of Trusteas who gav8 ovar a hundred hours of thelr tlme to support th8 work of Positive H8alth (Llncolnshlre). We w8lcomed a new Trustee to the board this year, and one Trust88 r8tired from thelr post, 6. Financlal Revlew Th8 Trustees note the challenges in th8 8conomic and funding environment. The Trustees also acknowl8dg8 the rising natlonal insurance costs and the increase to minimum livlny wage. along wilh th8 pr8ssure of the increas5ng costs to delivering 5ervEces, and the Impact of the c05t-of-living crisis on staff, volunteers, and setvice us8rs. The Trustees and Ch18f Officer are in constant scrutiny of the service provision in meeting both the needs of the seniice users and cllents whilst keeping the charity financially sustainable whilst delivering th8 sorvic8 8P8crfication in the SHOHPS contract. Page 11
POSITWE HEALTH (LINCOLNSHIRE) (A Company Limited by Guarantee) TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 structur•i govarnance and management a. Constltutlon The organisatlon Is a charitable company Ilmlted by guarantee, incorporated on 9 March 2001 and reglslered as a charity on 14 April 2002, The company was established under a Memorandum of Association, which established the objects and powers of the charitable company and is governed under its Artlcles of Association. In the event of the company being wound up members are required to contribul8 an amount not exceeding £1 0. Prior to our incorporation in March 2001 the organisation was known as LAVG (Lincolnshire HIV & AIDS Voluntsry Group) The organisation had originalty been formed in 1985 and received charltable status in 1995. In 2000 the member5 agreed to form a oompany limited by guarantee and requested that we took the opportunlly to change the charity name to one, whlch offered mora confidentiallty to our clientele and batter reflecl8d the work w6 ara involved in. As a result. Positive Health was chosen. A student, following a competitlon at a local school, deslgned our logo. LAVG was formally dissolvad on 1 st July 2002 with all assets being transferred to Positive Health (Llncoln5hire), In 2000 we purchased our current h8adquarters, whlch wer6 completely r8modelled and refurbished in 2003 to @nable us to better meet the needs of our cli8nt818. b. Methods of appolntment or electlon of Trust8es The dlrectors of the company are also charity Trustees for the purposes of charily law and under the compan$ Articles are known as 'Trustees'. Under Ihe requirements of the Memorandum and the Articles of Association the Trusl8&s are elected to se8 at the annual general meetlng, one third of th& Trustees are required to retire each year an(f submit themselves for re-&lection if they d6sire. Due to the n81ur8 of much of tha charity's work, relating to the support of those who are HIV+ or who are at risk of belng so the Trustees seek to ensure that their group is dlverse and Contains Trustses who have a background that reflects both knowledge o* and empathy for the aforementioned group, The Trustees together bnng a diverse rang8 of skills and knowledge, and in the event of partlcular skills being lost du8 to retirements Indlvlduals are approached to off8r themselves for election to the Trust8es. All Trustees glve their time voluntarily and recelved no benefits from th8 charity- c. Organlsatlonal structurè and declslon-making policies Positive Health has a minimum of three Trustees, and a maxlmum of seven. The Trustees m&et bi-monthly and are responslble for the strategic direction and policy of the charity. At present there are fwe Trustees. The Chief Officer also alt8nds Truslee meetings but have no voting rights. The Trustees do not 5nvolve themselves in the day to day running of the organisation- this is dalegatad to the Chlef Officer and Senior Management team via the formal schgme of delegation. The Chief Officer is r8sponsibl6 for ensuring that PositlV8 H6alth délivars the services specrfiad and the key parfomiance Indicators are met. The Chlef OffIr Is also responsible for tha indlvidual sup8rvision of the staff team to ensure that they are meetlng the requirements of thelr roles and that they are able to access relevant CPD opportunities. Page 12
POSITIVE HEALTH (LINCOLNSHIRE) (A Company Limited by Guarantee) TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Structure, governanca and management (contlnued) d. Pollcios adopted forthe Inductlon and tralnlng of Trustees Prlor to taking up his appointment as Chair. Mr C White attended a detai18d training course for Chairpersons provided by the Llncoln Volunteer Bureau. All new Trustees have an Induction programme and are invlted to spend time in the office to familiarise thernselv8s wilh the work of all the departm8nt8. In addition, each Trustee is encouraged to take an Interest In one asp6ct of the work of Posttive Health. All new Trustees are bri8fed on our M8morandum and Artic18s of Associatlon. They also recelve the Charity Commlssion inforfflation on tha r8sponsibilifjes of Trustees. e. Relatad party relatlonshlps The work of Positive Health reflects both National and Local stratégy In relation to HIV servlces. Positiv8 Health works alongside Greater Llncolnshir8 CounGII, Social SeNices, Greater Lincolnshire Integrated Sexual Health Services, Maternlty s8niic8s. The Pollce, Schools, Co118g8s, Houslng Assoclations. TB and H6patitis Teams. Compialnts We did not rec9ive any complaSnts durlng the last year. f. Financial rlsk managomont The Trusteès have Conductad regular revlews of the major risks to which the charity Is exposed. A risk register has been establlshed and is up-dated at least annually. Where appropriata, systems or procedures have been established to mitigate these identlfiad risks. Intemal control risks are minimised by the implementation of procedures for authorisation of all transactions and prolacts. Proc8dures are In place to ensure compliance wlth hoalth and safety of. staff, volunteers, clients and visÉtors to both the office pr8mises and when stsff and volunteers work away from our office base. Plans for future perlods 2025 celebrates 30 years since Posltive Health {Lincolnshire) form8rly Lincolnshire AIDS Voluntary group (LAVG) was registered as a charity, and 40 years since th8 organisation was started by a group of volunteers offering support to paople with AIDS. Positive Health {Lincolnshire) has become the leading sexual heallh charity in Greater Lincolnshire. The first year of the Sexual Health Outraach, HIV Prevention and Support Service contract has been both 8XCiting 8nd cha116nging. The taam have workad tirel&ssly in the ralslng the profile of Positive Health (Lincolnshir8) through Greater Lincolnshire, working In partnership with other local organisatlon to support national and local sexual health awareness events. We aim to promote and normalise HIV t8Sting in Greater Llncelnshlre, along with advice on how and where to access STI screening. During the naxt 12 months, we aim to continue to increase our offer of sexual health outreach and Ins HIV testing. with a focus to people who are vulnerable of sexual ill heath in Greater Llncolnshir8. We will continue to build on our relationships with the Hepatitls teams, harm reduction teams and sexLEal health services to raise awareness of HIV testing and vaccinations, along with information on PEP and Prep amongst GBMSM and HIMSM. Working within th& Adult Soclal Carg Framework Outcomes, our ongoing HIV speciallst support will continue to support people livlng with HIV in Lincolnshire to live and age well. The team will continue tackle HIV discrimination and stigma by offering HIV awareness training to social care, and health caro professionals. Page13
POSITIVE HEALTH {LINCOLNSHIRE} (A Company Limited by Guarantee) TRUSTEES. REPORT {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Structurej governance and management (contlnuod) The team will focus on the core themes of Prevent. Test, Treat and Retaln of the HIV Actlon Ptan "Towards Zero" and will look forward to the publication of the Updated HIV Actlon Plan in th8 summer of 2025. Th8 school's education and tralning programme was not included within the funding of the new SHOHPSS speclflcation, the Trustees and staff team are dedicated to continuing with th8 programm8 delivergd to young people, to enhance and m8et the PREVENT objective of the new SHOHPSS services sp6cification. We are proud to have funded and delivered sexual health workshops to over 10,OOQ young people withln the county of Lincolnshire. We will continue delivery of sexual h8alth workshops during the next financial year, ensuring all young people gain the necessary tools to nsvigate and take responsibility for thair own sexual health as they journey towards adulthood. The Trustees have made th& decision to continu8 invest in supporting th& staff team to hav8 access to training cour58s during the next flnanclal year thus ensuring they all have the knowledge, skllls and personal development opportunltles avallable to tham. Tha Trusteas continue to be committed to ensurtng that tha Posttlve Health (Lincolnshire) salary scal8 is k8Pt attractiv8 to provide continuity of $6rvice8, retain the 8xpertls8 within the team and to recognlse the commltment, dedication and support the leam have confjnued to show. Statement of Trustees, responsibilities The Trustees (who are also the directors of the company for the purposes of company law) are responsibl8 for preparing the Truste8s' R8POrt and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Company law requires the Truste88 to prep8rg financial stat6m6nts for each financial Under company law, th8 Trustees must not approve the financial statements unless they are salisfied that they give a true and fair view of the state of affairs of the company and of its incoming resources and appllcatlon of resources, including Its income and expenditure. for that Period. In preparing th8se financial statements. the Trustees are required to.. select suitsble accounting policies and then apply them consistendy; observ8 the methods and prfnciples of the Charltles SORP (FRS 102); make judgments and accounting estimates that are reasonable and prudent" state whether applicable UK Accounting Standards {FRS 102) have been followed, subject to any material d8partur8s disclosed and explained in the financial statem8nt8' prepare the financial ststements on the golng concern basis unless It is Inappropriate to presum8 that the company will contlnu8 In buslness. The Trustees are responsible for keeping adequate 8ccounting records that are suffici@nt to show and explaln the CoMpanS transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2008. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detectlon of fraud and other irregularitias. Approved by order of the members of the board of Trustees on 24 May 2025 and slgned on thelr behalf by: Mr C F Whlte Chair of Twst Mr C F Flint Page 14
POSITIVE HEALTH (LINCOLNSHIRE) (A Company Llmltad by Guarantee) INDEPENDENT EXAMINER'S REPORT FOR THEYEAR ENDED 31 MARCH 2025 Independent Examiner's Report to the Trustees of Posltivo Health (Llncolnshlre) ('the company'l I report to the charlty Trust88s on my 8xamination of the accounts of the company for the year ended 31 March 2025. Rasponsibllltles and Basls of Report As the Trustees of the company (and tts directors for the purposes of company law) you ar@ r8sponsible for the preparation of the accounts in accordanc6 with the requirements of the Companies Act 2006 {'the 2006 Acf ). Having satlsfied myself that the accounts of the company are not required to be audited und8r Part 16 of the 2006 Act and ar8 eligible for Independent examlnation, I report in respect of my 8xamination of the compan$ accounts carrled out under section 145 of the Charit18s Act 2011 ('the 2011 Act'}. In carrying out my examination I have followed the Directions giv8n by the Charlty Commisslon under sectlon 145{5)(b) of the 2011 Act. Independant Examinerfs Statement sin the companls gross income exceeded £250,000 your examiner must b8 a m&mber of a body list6d in section 145 of the 2011 Act. I confirm that l am qualified to undertake the ex8min8tion because l am a member of the Institute of Chartered Accountants in England 8nd Wales, whlth is one of the listed bodies. I have completed my examination. I confirm that ho matter6 have come to my attention in connection with the 8xamination giving me cause to belleve: accountlng r8cords w8r8 not kept In respect of the company as required by section 386 of th8 2006 Act. or tha accounts do not aGcord with those records. or the accounts do not comply wlth the accountlng requiramonts of section 396 of lh& 2006 Act other than any requirement that the aGcounts give a 'true and faiv view which is not a matter consldered as part of an independent examination. or the accounts have not been prepared in accordance with Ihe methods and principles of the Statement of Recommanded Practice for accounting and reporting tjy chartties. I have no Concerns and have come across no other matters In conneclion with the 8xaminatloti lo which attention should be drawn in thls report in order to enabl8 a proper understanding of the accounts to be reached, This report Is mada solely to tha companls Trustees, as a body, in accordanc8 with Part 4 of the Chariti&s (Accounts and Reports) Regulations 2008. My work has been undertaken so that I mighl state to the companys Trust88S those matters l am requlred to state to them in an Independent Examin8r's Report and for no oth9r purpose. To the fullest extent permitted by law, I do not accept or assume responsibillty to anyone other than th8 company and the company's Trustees as a body, for my work or for thls report. Dated.. 15 July 2025 Linda Lord FCA BS¢ TEP Streets LLP Tower House, Lucy Tower Street. Lincoln, LN11XW P8g8 15
POSITIVE HEALTH (LINCOLNSHIRE) {A Company Limited by Guarantee) STATEMENT OF FINANCIAL ACTMTIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2025 Re8trfcted Unrestricted funds funds 2025 2025 Total funds 2025 Total fvnds 2024 Nots Income from: Donation6 and legacies Charitable activitl8S 5,653 19,655 903 5,653 318,037 903 5,535 272,357 841 296,382 Inveslm8nts Total lftcoma 296,382 26,211 322,593 278.527 Expendlture on". Raising funds Charitable activitles 761 14,139 761 272,452 383 309,084 258,313 Total expenditure 258,313 14,900 273,213 309.487 Net movement In funds 38,069 11,311 49,380 (30,940) Reconciliation of funds: Total funds brought forward Net movement In funds 347,294 11,311 347,294 49,380 578,234 (30,940) 38,069 Total funds carrled forward 38,069 358,605 396,674 347,294 Th8 Statement of Financial Actwilles Includes all gains and losses recognised in the year. The notes on pages 19 to 29 form part of these financial statements. Page 16
posrrivE HEALTH (LINCOLNSHIRE) (A Company Limited by Guarantee) REGISTERED NUMBER: 04176976 BALANCE SHEET AS AT 31 MARCH 2025 2025 2024 Note Fixed assets Tan9ibl& assets 10 59,460 59,819 59,460 5g,819 Current assets Debtors Cash at bank and in hand 11 12.456 335,065 9,876 289,186 347,521 299, Q62 Creditors: amounts falling due wlthln one year 12 (10,307) (11,587) Net current assets 337,214 287,475 Total nat assets 396,674 347,294 Page 17
POSITIVE HEALTH (LINCOLNSHIRE) (A Company Limited by Guarantee) REGISTERED NUMBER. 04176976 BALANCE SHEEf (CONTINUED) AS AT 31 MARCH 2025 2025 2024 Note Charlty funds Restricted funds Unrestricted funds 13 13 38,069 358,605 347.294 Total funds 396,674 347,294 The company was entitled to exemption from audit under section 477 of the Companies Act 2006. The members have not required the company to obtain an audit for th8 year in question in accordance with S8Ction 476 of Companies Act 2006. The Trustees acknowledge their responsibllitles for complytng with the r8quir8ments of the Act with respect to accounting records and preparation of financial stat9ments. The financial statements have been prepared In accordance with th& provisions applicable to entfties subject to th8 small compani8s regim8, The financial statements were apprcved and authorlsed for issue by the Trustees on 24 May 2025 and slgned on th8ir behalf by.. MrCFWhi MrCFHint The notes on pages 19 to 29 form part of these financial statem8nts. Page 18
POSITIVE HEALTH (LINCOLNSHIRE) (A Company Lirnited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 General informatlon As set out in th8 Trustee's report, Posltlve Health ILincolnshir8> is an unincorporated reglstered charity ragistered in England and Walas, The principal office of the charlty Is 25 Newland, Llncoln, LN11XP. The princlpal objective of the charity Is included In the trustaes r&port. The financial statements are prepared in sterling, whlch is the functional currency of th& charlty. A¢¢ounting pollcle$ 2.1 Basls of preparatlon of flnanclal statements The financial statements have been prepared in accordanc8 with th& Charities SORP IFRS 102) Accounting and Reportlng by Charities: Statem8nt of Recommended Practice applicable to charities preparing thelr a¢count8 in accordance wlth the Financial Reportlng Standard applicable in the UK 8nd Republic of Ireland (FRS 102) {effeCve 1 January 20151, the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 1021 and the Companles Act 2006. Positive Health (Lincolnshire) meets the definillon of a public b8n8fit entity under FRS 102. Assets and liabilities are inltially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy. 2.2 Income All income is r8cognis8d once the company has entitlemenl to th8 income. it is probable that the income will be received and the amount of income receivabl8 can b8 measured rellably. Grants are inolud8d in Ihe Stalement of Financial Actlvltles on a rgcgivable basis. Th8 balance of Income rgceived tor speclfic purposes but not expended during the period is shown In the relevant funds on the Balance Sheet. Where income is r8c6ived in advance of entitlement of receipt, its recognltion is deferred and included in creditors as deferred income. Where entittement occurs before income is rec8ived, the income is accrued. Income tax recoverable in relation to investment income Is recognised at the time the investment incom8 is receivable. 2.3 Expendlture Exp8nditura is recognlsed one.e there Is a legal or constructive obligation to transfer economic benefit to a third party. it is probable that 2 transfèr of economic beneftts will be requlred In settlÉm8nt and the amount of the obligation oan be measured reliably. Expendlture Is classffied by activity. Th8 costs of each activlty are made up of the total of direct costs and shared costs. including support costs Involved in undertaklng each activlty. Direct costs attributable to a single actlvlty are allocated directly to that activity. Shared costs which contribute to more than one acfivity and support Costs which are not attribulable to a single activity are apportioned between those activit188 on a basis consistent with the us8 of r8sources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset's US8. Expenditure 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 non-charitable trading. Page 19
POSITtVE HEALTH (LINCOLNSHIRE) (A Company Llmlted by Guarnnte8) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Accounting pollcles (continued) 2.3 Expandlturo (wntlnued Expenditure on charitable activities is incurred on directly undertaking the activities which further the company's objectives, as well as any associated support costs. All expenditure Is Inclusive of irr8COV8rable VAT. 2A Govomment grants Govgrnm9nt grants relating to tanglble fixed assets are troated as deferred income and released to the Stat8ment of Financial ActiVFtles over the expected us8ful lives of the assets concerned. Other grants are credited to the Stat8ment of Financlal Activities as Ihe related expenditure is incurred. 2.5 Inter8st re¢eivabl8 Interest on funds held on deposit is includ6d when receivable and the amount Can be m6asured reliably by the company. this is normally upon notification of the interest paid or payable by th8 instltutSon with whom Iha funds are deposited. 2.6 Tangible fixed assots and depreclatlon Tangible ftxed assets costlng £NIL or mor8 are capitalised and recognised when futur8 8conomic b8ngfils are probablg and the cost or value of the asset can be measured reliably. Tanglble flxed assets are initially recognised at cost. Atter recognition, under the cost mod81, tangible fixed assets are measured at cost less accumulated depreciatlon and any accumulated impairment losses. All costs incurred to bring a tsngible fixed asset into its intended worklng condition should be included in the measurement of cost. Depreciation is charged so as to allocate the cost of tangibla fixed assets less thelr residual value over their estimated useful lives, Depreciation is provided on tha following bases" Freehold propety Office equlpment 20/0 per annum straight Ilne 20Yts per annum reducing balance 2.7 Debtors Trade and other debtors are r8cognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. 2.8 Cash at bank and in hand Cash at bank and In hand inclL4des cash and short-term highly liquid investments with a short maturity of three months or less from the date of acqulsition or openlng of the deposit or similar account. Page 20
POSITIVE HEALTH (LINCOLNSHIRE} (A Company Llmlted by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Accountlng pollcies (continued) 2.9 Liabilities and provislons Llabilities are recognisad when thare is an obligation at the Balanc& Sheet date as a resull of 8 past event, it is probable that a Iransfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably. Liabilities are recognised at the amount that the company antlclpates it will pay to sellle th8 debt or the amount it h88 recelved as advanced payments for the goods or services It must provlde. Provisions are measured at the best estimate of the amounts requlred to sethe th& obligation. Where the effecl of the time value of money Is materlal, the provlsion is based on the present value of those amounts, discounted at the pre-tax discount rate that r8flects the risks sp8cific to the liability. Th8 unwinding of th8 discount is recognised in the Stalement of Financial Activities as a finance cost. 2.10 Finan¢lal Instrument8 The company only has financial assets and financial liabllities of a kind that qualify as basic financial instruments. Basic financial instrumants ar8 inttialty r8cognised at transaction value and subsequently measured at their sett18m8nt valu8 Wtth the exception of bank loans which are 8ubsequently measured at amortlsed cost using the effective interest method. 2.11 Pensions The company operates a defined contribution pension schema and tho penslon charge represents the arnounts payable by the company to the fund in respect of th8 year. 2.12 Fund accountlng General funds are unrestricted funds which are available for use at the discretion of the Truste6s in furtherance of the genera objectives of the company and which have not been deslgnated for other purposes. Designat8d funds comprise unrestricted funds that have been set aslde by the Trustees for particular purposes. The alm and us8 of each designated fund is set out In the notes to the financial statements. Restricted fund5 are funds which are to be used in accordance wllh specific restrlctlons imposed by donors or which have been raised 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 ara allocated to the appropriato fund. Page 21
POSITIVE HEALTH {LINCOLNSHIRE) (A Company Llmited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Income from donatlons and legacles Unrestricted funds 2025 Total funds 2025 Total funds 2024 Gov8rnmant grants Slmilar incoming resources 1,015 4,638 1,015 4,638 3,853 1,682 Total 2025 5,653 5,653 5,535 Total 2024 5,535 5,535 Income from charitable activitias Rostrlctèd Unrestrlcted funds funds 2025 2025 Total funds 2025 Total funds 2024 Income from charitable activities - Sodal Care Income from charitable actlvltles - Outr8ach Income from charltable activities - TraininglEducatlon Income from charitable activities - SHOHPS Contract 113, 152 84,833 19,655 19,655 T4,366 296,382 296,382 Total 2025 296,382 19,655 316,037 272,351 Total 2024 254,561 17,790 272,351 The Charity's activities fvnded by Lincolnshire Council, North Lincolnshire Council and North East Lincolnshire Councll, were simplified into a unified Servi which all comes und8r th8 Sexual Health Outreach HIV Preventlon and Support Servlce In Greater Lincolnshira (SHOHPS) contract. There is no speGlfic spltt of Ihis Income b8twe8n Soclal Care, Outreach and TraininglEducation activlties and instead the income and expenditure Is b8ing rocorded as a single actlvty. Page 22
POSITIVE HEALTH (LINCOLNSHIRE) (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Investment income Unrestricted funds 2025 Total funds 2025 Total funds 2024 nvestment income 903 903 641 Analy$ls of expendlture on charltsble activities Summary by fund typ8 Restrlcted Unrestricted funds funds 2025 2025 Total 2025 Total 2024 Social Care Outreach Training/Education SHOHPS Contract 2.556 2,556 730,380 85,437 93,267 11,583 11,583 258,313 258,313 Total 2025 258,313 14,139 272A52 309,084 Total 2024 280,151 28,933 309,084 The Charity's actiwtigs fundad by Lincolnshir8 Council, North Lincolnshire Council and North East Lin¢olnshlre Councll, were simplified Into a unlfied service whlch all comes under the Sexual Haalth Outrgach HIV Preventlon and Support Servlce In Greater Lincolnshire (SHOHPS} contract. There Is no specific split of this incom8 b8tween Soclal Care, Outreach and TraininglEducation actlvities and Instead the Income and expenditure Is b8lng recorded a5 a single actlvtty, Independent examinerfs ramuneration The independent examinerfs remuneration amounts to an independent examiner fee of £2,500 {2024 - £2,500). Page 23
POSITIVE HEALTH (LINCOLNSHIRE} (A Company Llmlted by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 staff costs 2025 2024 Wage8 and salaries Soclal security costs Contribution to defined contribution pension schemes 186,488 10,512 5,079 187,173 9, 669 4, 772 202,079 201,614 The average number of persons employed by the company during the year was as foltQW8: 2025 2024 Total Staff 10 10 No employee received remuneration amounting to more than £60,000 in either year. The aggrsgate amounl of remuneration and benefits paid to 2 members of key management personnel during the year (including employer's national insurance contributions) was £94,250 {2024.. £85.975}. Trustees, remuneratlon and expenses During the year, no Trustees received any remuneration or other benefits (2024 - £NIL). Durlng the y8ar ended 31 March 2025, expenses totalling £139 were reimbursed or paid directly to 1 Trust88 (2024 - £208 to 1 trustee). The expendlture was to reimburse out of pocket &XP8nses incurr8d when the trusteg assisted with the charity's outreach work. 10. Tanglble red assets Freehold property Office equlpment Total Cost or valuation At 1 April 2024 Additions 95,127 24,098 3,276 119.225 3,276 At 31 March 2025 95,127 27,374 122.501 Page 24
posrrivE HEALTH (LINCOLNSHIRE) {A Company Limited by Guarant88) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 10. Tangible fixed a88ets (contlnued) Freehold property Offlce equlpment Total Depreclatlon At 1 April 2024 Charge for the year 41,284 1,903 18,122 1,732 59,406 3,635 At 31 March 2025 43,187 19,854 63,041 Net book valu• At 31 March 2025 51,940 7,520 59,460 At 31 JLlarch 2024 53,843 5,976 59,819 11. Debtors 2025 2024 Due withln one year Trade debtors other debtors Prepayments arid accrued incom8 2,345 1.300 8.811 4.906 1.987 2,983 12.456 9,87S 12. Cr•ditors: Amounts falling due wlthln one year 2025 2024 Trade credltors Other taxation and soclal security Other creditors Accruals and deferred income 419 3,437 3,451 3,000 1,200 3,703 3,876 2,808 10,307 11,587 Page 25
POSITIVE HEALTH {LINCOLNSHIREI (A Company Llmited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 13. Statsment of fund5 ststement of funds - current year Balance at 31 March 2025 Balance at 1 Aprfl 2024 Transfers Income Expenditure Unrostricted fuiids Deslgnated funds Chris Cinclair Fund Training, Education and Health Promotion 17,386 1,015 (3,317) 15,084 30,000 53,843 20,000 19,655 (7,947) (1,903) (9,708) 32,000 51,940 Property Fund Marketing fund (20,000) 121,229 20,670 (13,167} (29,708) 99,024 Gon&ral funds General Funds 226,065 5,541 {1,733) 29,708 259,581 Total Unr8Stricted funds 347,294 26,211 {14,900} 358,605 Restrlcted funds SHOHPS Contract 296.382 (258,313) 38,069 Total of funds 347,294 322,593 {273,213) 396,674 Page 26
POSITIVE HEALTH (LINCOLNSHIRE) (A Company Limitad by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 13. Statement of funds {contlnued) Statement of funds - prlor year Balanco at 31 March 2024 Balance at l April 2023 Transfers itvout Income Expenditure Unrestrlcted funds Designated funds Chris Cinclair Fund Training. Education and Heath Promotion Property Fund Marketing fund Stsff Overbm8 25, 120 3,853 (11,587) 17,386 qo,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 (21,500) 117,366 21,643 (28,490) 10,710 121,229 General funds General Funds 280, 868 2,323 (826) (36,300) 226,065 Total Unr8strlctad funds 378,234 23,966 (29,316) (25.590) 347.294 R8Stricted funds Tralnlng. Educatlon and Health Promotlon Social Car6 Outreach 56,5T6 113,152 84,833 (78, 063) (It5,674) (86,414) 21,487 2,522 1,581 254,561 (280, 151) 25,590 Pag8 27
POSITIVE HEALTH (LINCOLNSHIRE) (A Company Limltsd by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THEYEAR ENDED 31 MARCH 2025 13. Statement of funds (contlnuod) DESIGNATED FUNDS: Chrls Clnclalr Fund: . Thls fund relates to unrestricted fund8 whlch hava been set aside by the trustees for cli8nt care in thg form of loans and grants. These funds are held in separate bank accounts and in the investment with Barclays bank. Income to the Chris Cinclalr fund is generated through donations and fundraising. Training, Education & Health Promotion: .This fund relates to unrestrlcted funds which have b8en set aslde by the trustees to meet the employment associated costs of educatlon training worker5 where not currently funded from other sources. A reserve of £32,000 at the year 8nd is considered adequete for the charity's n88ds. Property Reserve: _ The Trustees have declded to show a seperat8 Property Reserve whlch represents the written down value of the charitls fr88hold property. UNRESTRICTED FUNDS: Unrestricted fund: This represents th6 chartvs general funds free to be spent in Ilne with charitable objecltves. RESTRICTED FUNDS: Outreach Contract. . Providing a seNice in North East Lincs, North Llncolnshir8 and Lincolnshire. Tralning, Educatlon & Health Promotlon: Providing a servic8 in North East Lincs, North Lincolnshire and Lincolnshir8. Soclal Care: Lln¢olnshlre County Council: _ Providlng support for people infected or affected by HIV. SHOHPS Contract: The Charity's activities funded by Lincolnshire County Council w6re simplified irTto a unified sèrvlce which all comes under the Sexual Health Outreach HIV Prevention and Support Service In Greater Llncolnshire (SHOHPS} contract. 14. Analysls of net assets between funds Analysls of net assets between tunds - curronl year Restricted Unrestrlcted funds funds 2025 2025 Total funds 2025 T8ngible fixed 8ssets Current assets Creditors du@ within ona year 59,460 309.452 (10,307) 59,460 347,521 (10,3071 38,069 Total 38,069 358,605 396,674 Paga 28
POSITNE HEALTH (LINCOLNSHIRE) (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 14. Analysls of not assets between funds (continu8dl Analysls of net assets between funds - prior yoar Unrestricted funds 2024 Total funds 2024 Tanglble flxed assats Current assets Creditors due withln one year 59.819 299,062 (11,587) 59,819 299.062 (11.587) Total 347,294 347,294 15. Related party transactions No relatgd party transactions as ar8 required to be disGlosed under SORP 2015 were undertaken In the year. Pag8 29