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 Act￿ltIeS
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 H￿gh 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 aCtI￿tieS
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 obl￿tIveS 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-t￿peer 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 Servi￿8 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 cou￿8.
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 dOna￿On8 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 Ut￿mate
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 se￿8 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 OffI￿r 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 CoMpan￿S 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) {effeC￿ve 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 r￿ed 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