2024-03-31-accounts

Company registration number: 04050994 Charity registration number.. 1091744 Disability Positive (A company limited by guarantee) Annual Report and Consolidated Financial Statements for the Year Ended 31 March 2024 Xeinadin Audit Limited Riverside House, Kings Reach Business Park Yew Street stockport Cheshire SK4 2HD

Disability Positive Contents Reference and Administrative Details Trustees, Report 2to 11 statement of Trustees, Responsibilities 12 Independent Auditors, Report 13to16 Consolidated Statement of Financial Activities 17 Consolidated Balance Sheet 18 Balance Sheet 19 Consolidated Statement of Cash Flows 20 Notes to the Financial Statements 21to38

Disability Positive Reference and Administrative Detsils Trustees Mr W S R Smith. Chair A Brtdson DrJMFord A J Galbratlh P D Gilbart M Griffiths M Morrison ALScott SL Tebb A E Toone C J Warren Secretary SL Tebb Senior Managementl Leadership Team L Tumbull. Chief Executive OffI￿r M Lord. Head of Finan{￿ & HR L Walton Hardy, Head of Services K Foster, Head of Business Development and Operations Charity Registrdtion Number 1091744 Company Registration Numbor 04050994 The charity is incorporated in England and Wales. Sension House Denton Drive Northwich Cheshire CW9 7LU Registered Office Auditor Xeinadin Audit LimTted Riverside House. Kings Reach Business Park Yew Street stockport Cheshire SK4 2HD Page 1

DISABILITY POSITIVE TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 MARCH 2024 The trustees present their report and financial statements for the year ended 31 March 2024. The financial slatements have been prepared in aC￿rdance with the accounting policies set out in note 1 to the financial statements and comply with the charity's articles of association, the Companies Act 2006 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordan￿ with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)" Objects and activities Our charity's purpose as set out in the objects contained in the company's arlicles of association are lo promote inclusion for the public benefit, in accordan￿ with the Social Model, among disabled people and their families who are or may be exduded due to barriers in society (regardless of the cause of exclusion) by.. meeting and facilttating the support n￿dS of disabled people and their families promoting and increasing the opportunities for disabled people and their families to live independently, work andlor volunteer in the community assisting disabled people and their families lo make chol￿S and access the ServI￿S and support they may require to live independently in the community wf(h appropriate support supporting and empowering disabled people and theirfamilies so thatthey may carry outsocial roles (for example, without limitation, parent, employee. student, friend, and partner)., and promoting inclusion of disabled people and their families and p￿venlIng the exclusion of disabled people and their families The vision that shapes our annual aGtivtties is a worfd that is Disabilty Posittve. The charity also has the general purpose of helping people with lived experience of disability and long-term conditions to live well. We have seNices to help people with everyday lrfe, being part of their local COTnmunity and looking after their own wellbeing. We can offer advice, help with practical tasks and advocate for people in lots of situations, and we listen and share people's experiences to influence positive change in government policy. We know it matters. because we live with disabilty and long-temi health (xinditions too. The charity is also committed to the following values- _ Positive= It's not just our name. ivs how we approach every challenge and opportunity. Collaborative: we don't believe we can do everything ourselves" we love working wtth others who think like us. Representative= we are here to be the voice of people living with disability and long-term health condttions. Ambitious: we are not going to change the world wthout thinking big. Trustworthy.. we need to be a place where people feel safe and can come freely for honest and impartial advice and support. The social model of disability is the starting point for everything we do and is the idea that people are not disabled by their condition, but by a wodd that doesn't meet their needs. Our Strategy 2020 - 2030, was developed wtth our members to ensure we provide public benefit and achieve our objectives as set out in our goveming documenL Disabilty Positive Board of Trustees regularly monilors and reviews the success of the organisation in delivering its strategic objectives and so have set the following priorty themes for 2020-2030 in meeting these objectives as: _ Positive aboLrt offering services that suit the needs of people with Iwed experience of disabilty or long-temi health conditions. Positive about providing the opportuntty for people with INed experience of disability or long- temi conditions to be part of community life. Positive about giving a Vol￿ to people wtth lived experience of disability or long-term health conditions. Page 2

DISABILITY POSITIVE TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORD FOR THE YEAR ENDED 31 AIARCH 2024 Public benefit The trustees confirm. in the light of the guidance ￿ntained in the Charity Commission's general guidance on public benefit. that these aims fully meet the public benefil test and that all the activities of the charity, described in the report of the trustees, are undertaken in pursuit of these aims. Disability Positive relies on contracts, grants and the income from fees and charges to cover its operating costs. Affordability and access to our ServI￿S and activities is important to us and is reflected in commitrnent to only recover the cosl of the delivery, no more, no less. The charity supports all individuals across all impairment groups, including.. autism, learning drfficulties, long term health conditions, mental ill health. physical impaimients, sensory impairments or multiple impaimients. Significant activities Positive about providing services: The Arrangement of Care and Support service operates across Cheshire West, Warrington and the Wirral and provides independent advice and support about managing a direct payment through either Health or Social Care. The Lancashire Independent Living Service operates across Lancashire to provide independent information and advice and support about managing a direct payment through either Health or Social Care. The service is led and managed by Disability PosÈtive wtth a partnership arrangement with Disability Equality North West. The Manchester Personal Health Budgets Service operates across Central Manchester to provide independent information and advi￿ and support about managing a direct payment through either Health or Social Care. As added value ServI￿S to complement this support. Disability Positive also offer a number of ancillary services to support disabled peoplelnominated family carers who employ a Personal Assistanvsupport Worker as part of their Direct Payment. The North West Personal ASSIStsn￿ is a web-based recruitrnent tool that is available across the North West and is facilitated by Disabilty Postbve in partnership with Age UK Cheshire. This service enables employers of Personal Assistantslsupport Workers to find the right person for the job, whilst also enabling Personal Assistantslsupport Workers to find the right job, all in one place. The Payroll Servi￿ operates across the North West. This Servi￿ supports employers of Personal Assistantslsupport Workers lo manage the legal responsibilities with regards to tax and NS liabilities, Real-Time submissions and Pensions. The Supported Banking Service operates across the North WesL This service opens and operates an account on behalf of disabled peoplelnominated family members with a direct payment, to ensure audit requirements of the Local Authorityl Integrated Care Board (ICB) are met. whilst still enabling individuals to retain the control and Choi￿ that a direct payment offers. The Learning selv1￿ operates across Cheshire East. Cheshire West and Lancashire, and enables employers who manage their own care" to a￿sS free, independent, tailor-made leaming and development opportunities for themselves and their Personal Assistantslsupport Workers. This Gan be accessed via leamingltraining delNered in the employerfs home {workplaGe), venue-based learningltraining and e-1earningldlstan￿ leaming. The North West Care Cooperative is a separate Company but a trading arm of Disability Positive. The Care Cooperative is an alternative care delNery model to enable people to be part of a care cooperative model as principal members (with lived experience of disability), employee members (personal assislants). and supporting members (family members of principal members) to provide greater Choi￿ and control over who delivers their care and support, by pooling their skills, experiences and costs as shared members. Poge 3

DISABILITY POSITIVE TRUSTEES. REPORT {INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 MARCH 2024 Positive about providing opportunities: The Buzz Youth Activity Group is a fortnighuy fully inclusive youih group for disabled young people aged up to 18 years, at locations across Cheshire East. The groups enable disabled young people to have fun and enjoy being involved in a range of activities. The Sensory Hive is a sensory based, accessible, after school club (in term time), in Cheshire West for young people 5-11 years who have lived experien￿ of disability or a long-term health condition. The sessions have creative activibes that develop and explore the 5 senses= touch, smell, sight, taste and sound. The Community Connections service has three support options for children and young people aged O- 18 years, in Cheshire West. Children and young people can take part in activities of their choice in their local communty whilst allowing their parents orcarers and olher members ofthe family to have a break from their caring responsibilities. The Servi￿ provides opportunities to access community activities, meet new friends and have some independence. The Good Company Adult Social Group is Y￿kly fully inclusive Social group for disabled people aged 18+ at locations across Cheshire West. The groups enable disabled people to have fun, make new friends and enjoy being involved in a range of activibes. Positive about providlng a voice: The Advocacy setvice offers statutory advocacy and parentallfamily advocacy to support custody arrangements forfamilies across the North West, on a spot purchase basis, to help individuals say what they want when making important decisions. The General Advocacy Servi￿ operates across Cheshire and provides support to help individuals say what they want in situations like finding suitable housing, neighbour disputes, benefits and a range of other situations. We represent the voice of our members and people wtth Itved experien￿ of disabilty through both responding to relevant consultations and our collective work with Our Voices (national Disabled People's Organisation group), the Regional Stakeholder Ne￿Ork of the government Disability unit (RSNI, Cheshire Disabled People's Panel (CDPP). and the Disabled People's Organisation (DPO) Forum England. Use of volunteers In the year under review, the charity used 18 volunteers to provide support throughout the range of charitable activities and they provided a total of 1.270 support hours during the period. This provided an in-kind contribution worth £21,501. Achievements and perfomiance During the year, the charity supported 9,105 disabled people. and their families, through one or more of our aclivities, and delivered 57,667 hours of casework support during the period. 96 /D of people ac￿SsIng our services, opportunities and Vol￿ reported an overall improvement in one or more of their personal outcomes including: independencE. self-Confiden￿. Choi￿ and control, dignity, upholding of rights and reduced isolation. 980/0 of respondents rated our SeN1￿ overall as ex￿[lenL very good or good in our customer satisfaction suNey. During the year. we have increased our support for businesses and seen a rise in delivery of customer experien￿ audits and delivery ofdisability equality training. We've supported 35 businesses to remove disabling barriers and delNered training to 218 people. with 94 % of attendees reporting an increased understanding of disability- Poge 4

DISABILITY POSITIVE TRUSTEES. REPORT {INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 MARCH 2024 North West Care Cooperative currently employ 68 Personal Assistants supporting 44 Principal Members with a total membership, including Supporting Members. of 175. We are providing an average of 6,618 hours of support each rnonth. Feedback from members remains overwhelmingly positive, provided via a range of rneans, including informal channels created as and when required by the Members themselves. Our current foGus is on guaranteeing quality with consistency, wtthin a culture that enables eX￿lIent sew-motivated people. We remained committed to generating a minimum of 100/0 Social Value across all our services in social, economic and environmental impact. This year we have generated 44 % Social Value across all our services, with a financial proxy value of £1,736,178 (based on proxy values uses in the National Themes, Oulcomes and Measures Framework), including: Invested £39,334 in initiatives to support people with lived experience of disability to build stronger community nelworks and improve their wellbeing. Spent £531,774 locally within our supply thain and a further £467,719 with Community Sector organisations within our supply chain. Addressed 3 key social challenges in partnership wtth other Disabled People's Organisations. Trained 30 % of our workforce to be Mental Health First Aiders. Paid 100 /0 of our workforce at least the Real Living Wage. Provided 62 of employees with aC￿sS to wellbeing programmes. Employedlretained a 95°h local Workfo￿ to the locality area they worf( in. with an average 75 % of the Workfor￿ also reporbng lived experien￿ of disability and long-temi health conditions. In addition, we remained committed to reducing our carbon footprint and emissions by 10 /0 each year to achieve our aim of being carbon neutral by March 2030. During the year, we have reduced our emissions by 390h over our target and 30tyK on the previous year and achieved or exceeded in all Measure y 2023124 Ta et 2024 Actual Variance tsr et v actual Average carbon footprint per employee 2.02 tC02 1.54 tC02 +240 Average carbon footprint per beneficiary 11.16tC02 8.95 tC02 +20° Energy Emissions 23.25 tC02 O tC02 +100% Travel Emissions 36.00 tC02 30.48 tC02 +15% Work from Home Emissions 27.00 tC02 16.93 tC02 +37Yo Food Emissions 0.92 tC02 0.64 tC02 +30% Expenditure Emissions 32.79 tC02 18.02 tC02 +45% Waste Emissions 0.82 tC02 0.29 tC02 Total emlssions 108.86 tC02 66.35 tC02 +39% Page 5

DISABILITY POSITIVE TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORD FOR THE YEAR ENDED 31 MARCH 2024 We have managed to achieve 1000A improvement on our energy emissions due to our move earlier than planned to 100 /0 renewable energy from 2023124. Whilst our travel emissions have increased by 250/0 from last year (due to an increase in hybrid working and fa￿t0-face client visits), we have circa 130/0 of the workforce now using hybridlelecthc vehicles to commutelundertake business travel for the Company. compared to O % in 2022123. By March 2024, we had redU￿d our carbon footprint by 620/0 compared to the baseline data from March 2020. The charity has held the Advice Standard Qualty Matk (formerly known as the Community Legal Servi￿$ Quality Mark Standard) throughout the past 18 years. the Mentoring and Befriending Approved Provider Award since 2008. Held the Cheshire and Merseyside social value award, the Advocacy Quality Performance Mark and Cyber Essentials accreditation Sin￿ 2022. In the year under review, Disability Positive offered 1 volunteer work placement to a disabled person to improve self-confidence and support their retum to paid employment. We maintained our Disabiltty Confident Leadership status and during 2023124. an average of 75 % of our workforce reported that they have lived experience of disability and long-temi conditions. Our staff have continued to deliver an excellent Servi￿ for all of our clients through a combination of Offi￿ working. hybrid working and fully remote working. Our staff satisfaction survey during the year received a 75 % response rate. 1 OODA of staff said Disability Positive was an awesome, very good, or good place to work., 94°A said they understood how their role contributes to the overall company strategy,. 88 /0 rated their overall work lrfe balance a 7 or above- 98¢/0 said communication about what's going on across the organisation was effective, and 960/0 of staff agreed we live our values. The charity continued to re￿1ve increased visitors to the website during the period. By the end of March 2024, there had been 17.420 unique visitors to the site. Number of followers on social rnedia platforms was 6,938 which was a 9 /0 increase on the previous year. During the last 12 months. 311 members have been kept up to date through newsletters and social media. Disability Positive is a founding member of Cheshire Disabled People's Panel {CDPP) along with, Deafness Support Nehvork (DSN), Dial West Cheshire. and Disability Information Bureau IDIB). The purpose of the panel is to bring together disabled people's organisations and groups across Cheshire to work collectively to act as the voice of people wtth lived experience of disability and long-term conditions in the county. During the year, we received a response to our letter to all Councillors across Cheshire that reminded them of the importance of representative organisations and working in coproduction with disabled people in equal partnership for all servi￿$ thal affeci them. Cheshire West and Chester Council wanted to redesign day services to ensure the support provided for people wtth leaming disabilities and neurodiversity best meets their needs in the future, so they can enjoy lrfe lo the full and they commissioned CDPP member to facilitate this. We, therefore, supported a coproduced review of Day serVi￿S, in equal partnership with people with lived experience to make sure a redesigned service is based on whal people want. when and where people want, and that people have choices that suit them. We provided a coprOdu￿d report with key findings and recommendations to the Council to inform the public consultation. In March 2024, we hosted our No Limits= showcasing opportuntties and support for disabled people. The event was well attended with guest speakers including Paralympian and altthor Danielle Brown, and performances from Dee-sign BSL Choir and Down Syndrome Cheshire dance group. There was an excellent line up of contributors and exhibitors and attendan￿ from the Deputy Lord Lieutenant. the Mayor of Chester, the Mayor of Cheshire East. the Mayor of Northwich and the High Sherrif of Cheshire. In December 2023. we ￿lebrated the international day of disabled people by lighting the building up purple- to celebrate being unsted in action to achieve a Disability Positive world. Page 6

DISABILITY POSITIVE TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 MARCH 2024 In addition. Disability Positive have been involved in campaigns to influence local, regional and national policy. Some of the key policy themes addressed during 2023124. included.. Responding to local and national consultations including Transition for Education to Employment-, Work Capability Assessment. Cheshire West Funding our Future, Cheshire East Social Care Charging Policy. Cheshire West Transport Strategy, Cheshire East Direct Payments Policy. Supporting the social mobility design of Chester City Centre and Winsford town centre redevelopmenl. Supporting the save the ticket offi￿S campaign to ensure disabled people who may be digitally excluded, are able to continue to purchase rail tickets. Writing lo local Councillors in Cheshire about the Importan￿ of working in coproduction with disabled people and their representative organisations Writing to the Prime Minister about proposed benefrt decisions that would impact disabled people. Developing a Disabled Peoples manrfesto wilh 4 key asks.. Representation and vol￿.. we want Disabled people to participate across all polttical and public roles, with the required adjustments put in place, so we can achieve real justice and equality. Independence= we want the right to live independendy with choiix and control over the support we get. Rights: we want to fully enjoy all rights guaranteed by the United Nations Convention on the Rights of Persons with Disabilities IUNCRPD)., and discrimination we face in all areas of life must stop. Inclusion= we want plans for every aspect of lrfe to address specffic needs of Disabled people from the outset. Producing a blog article on the Intemational Day of Disabled People highlighting the Disabled People Manifesto Financial Review In the year to 31 March 2024, the group generated a surplus of £76,033., the charity generated a surplus of £38,393. Fundraising activities: In addition to funding from Cheshire West & Chester Council, Cheshire East Council, Lancashire County Council and Bolton Borough Council, and the Integrated Care Boards (ICB). the incoming resour￿5 for the year include grants and donations re￿iVed totalling £91.556. Reserrfes policy The Board of Trustees have examined the charitys requirements for reserves in light of the main risks to the organisation. It has established a policy whereby the unrestricted funds nol committed or invested in tangible fixed assets held by the charty should be 3 months of expenditure wtih an additional 2 months to meet long term contractual commitments. Charity expenditure for 2023124 is £2,552.843 and therefore the target (less restricted funds) is general funds of £906,489. The reserves are needed to meet the working capital requirements of the charity and the trustees are confident that at this level they would be able to conlinue the current activities of the charity in the event of a significant drop in funding. Whilst total unrestricted funds stand at £1,208,805 this excludes £549,236 relating to tangible fixed assets. Principal funding sources The principal funding sources ol income lo the charity were: service delivery contracts from Cheshire West & Chester Council, Cheshire East Council. Bolton Council. Lancashire County Council, Cheshire ICB. Warrington and Wirral ICB. Manchester ICB. fees from individuals of £296,496. grants of£65.165. Pag¢ 7

DISABILITY POSITIVE TRUSTEES. REPORT (INCLUDING DIRECTORS, REPOR FOR THE YEAR ENDED 31 MARGH 2024 Relationship with wider network Over the last year management has worked on several projects in partnership wilh other charities including Disability Rights UK. Age UK Cheshire. Disabilty Equality Northwest. Breakthrough UK, and Warrington Disability Partnership. Investment policy The Trustees, having regard to the liquidty requirements of operating the charity, have kept available funds in inlerest-bearing deposit accounts wth leading financial institutions that offer attractive rates, to mitigate the impact of inllation. as measured by the consumer pri￿ index. Risk assessment The trustees have assessed the major risks to which the charity is exposed and are satisfied that systems are in place to mitigate exposure to the major risks. The trustees have a risk management strategy which comprises". quarterly review of the principal risks and uncertainties that the charity fa￿,. the establishment of policies. systems and procedures to mitigate those risks identified in the 3- monthly review,. and the implementation of protxdures designed to minimise or manage any potential impact on the harity should those risks materialise. This work has identified that financial sustainability is the major financial risk for the charity. A key element in the management of financial risk is a regular review of the charity's reserves policy, available liquid funds to ensure sufficient working capital by the chartty. Attenlion has also been focussed on non-financial risks arising from fire. health and safety and safeguarding. These risks are managed by ensuring accreditation is up to date. having robust policies and procedures in place, investment in business development and growth lo diversity our income, hybrid working arrangements, and regular awareness training for staff working in these operational areas. FutUTe plans Disability Positive's top prioribes for 202tk2030 are as follows: Positive about offering services that suit the needs of people wtlh lived eXper[en￿ of disability or long-term health conditions Ensuring that more people have access to the information and advice they need, provided by us or other organisations. Involving and engaging more people to ensure support and ServI￿S are specifically for them and led by them. Ensuring more people are able to live independently at home. with appropriate support from personal assistants, care cooperatives, care agencies or community providers. Highlighting the importance of services that are based on lived experience, to enable more people to make informed decisions about their care and support. Working with similar partner organisations that will enable us to increase capacity to operate at a larger scale Positive about providing the opportunity for people with lived experience of disabilty or long-term conditions to be part of community life. Ensuring more people have access to a range of indusive social activities available to people within local communities. Supporting more people to improve their physical and mental wellbeing. Supporting more people to have better aC￿sS to volunteering and paid employment opportunities. Page 8

DISABILITY POSITIVE TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) FOR THE YEAR ENDED 31 AIARCH 2024 Positive about giving a Vol￿ to people with live¢J experien￿ of disability or long-temi health conditions. Campaigning for equality for all aspects of 'living well,. aligned to the 'pillars of independent living,. Supporting more people to uphold Iheir rights. challenge decisions and discrimination. Setting up an advocacy training scheme for the wider advocacy sector- extending our role as champion, based on INed experience, upskilling new and existing advocates, to improve the quality of advocacy provision for people. Working to change the attitude and engagement of public and provider organisations through Disability Equalty and Inclusion training, to ensure people with lived experience of disability and long-lemi conditions are valued and have equal opportunities to participate fully within society= including aC￿ssing community lrfe, hospitality, travel. and leisure facilities. Creating a strategic programme of influencing activity in partnership with other similar organisations. to positively change policy and better meet the needs of people with lived experience of disability and long-temi conditions. In order lo deliver on our strategy. we will ensure we operate efficiently as follows.. Undertake the structural and PrO￿S Changes necessary to deliver our Strategy. Develop membership to increase members involvement to fully support our range of work. Ensure we have a culture and approach that supports and values people. improves and share knowledge and fosters effective ways of working. Implement complementary strategies and frameworks to set out our approach to funding, tendering, communication. and use of our premises. Continue to embed social value into planning and delNery of our services. to create a future where we all have equality, Chol￿s, opportunities, and a vol￿. Continue to monitor our environmental impact and redu￿ our carbon footprint. Structure. governance and management Disability Positive is a company limited by guarantee and a registered charity governed by its Articles of Association, which were completely revised and ratified by members in December 2016. The name change and update to our bye-laws was agreed by special resolution at our AGM in December 2019. Charity constitution: Any truste8 andlor disabled person (over the age of 18) can become a member of the Company and there are currently 300 members, each of whom have voting rights at the Annual General Meeting. The trustees, who are also the directors for the purpose of cornpany law, and who served during the year and up to the date of signature of the financial statements were= Mr W S R Smith, Chair A Bridson DrJMFord A J Galbraith P D Gilbart M Griffiths M Morrison ALScott Page 9

DISABILITY POSITIVE TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 MARCH 2024 SL Tebb A E Toone C J Warren Recruitment and appointment of new trustees As set out in the Articles of Association the chair of the trustees is nominated by Disability Positive Board of Trustees. Any person who is willing and able can become a trustee. Prospective trustees receive a trustee pack which outlines the organisation and activities. role description. code of conduct, behaviours and dates of board meetings. Should a trustee wish to apply, an application, CV and skills audit is submitted to the Company Secretary. Two serving members of the Govemance Committee initially interview prospecttve trustees., their suitability is assessed by way of a competency-based interview framework. measuring their skills against the role description and person specffi(xtion. The prospective trustee attends one board meeting as an observer, followed by a review by the Board of Trustees based on a review of skills and suitability, before they are appointed to trusteeship. A trustee shall hold office for three years from the date of their appointment at the end of which they shall be eligible for r&appointment for one or fijrther terms of three years each bul having served their maximum temi of office of nine consecutive years shall not be eligible for re-appointment until one year after their retirement as a director. Induction and training of new trustees: New trustees undergo an induction process to brief them on the content of the Artides of Association, the committees and decision-making pro￿sses. the strategic plan and recent financial performan of the charty. During Ihe induction they meet with the Chief Executive OffI￿r or Executive Assistant to the Board to go through an Induction Plan, which was agreed by the Governan￿ Committee and ratified by the board. Trustees are encouraged to read relevant charity policieslprocedures, good governance guidan￿, 'the essential trustee: what you need to know, what you need to do (CC3)', and attend Governance training as part of the induction process to cover- their legal obligations under charity and company law, the Chartty Commission guidance on public benefit. as well as any other extemal training events vthere these will facilf(ate the undertaking of their role. The trustees of the charity are responsible for determining the general policy with day-to4ay management of the charity delegated to the senior rnanagement team through a scheme of delegation. Organisational structure The Board of Trustees, administers the charFty. The Board normally meels quarlerly and there are Board Committees covering Governan￿, HR and Remuneration, Strategy and Risk, Finance and Audit, which normally meet quarterly or 3 times per year (in-betsveen board meetings). A Chief Executive Officer is appointed by the trustees to manage the day-to-day operations of the charity. To facilitate effective operations, the Chief Executive OffI￿r has delegated authority, within terms of delegation approved by the trustees, for operational matters including finance, employment and related aclivities. Key management remuneration: The key management personnel include the Board of Trustees, the Chief ExecLrtive Offi￿r and the senior management team who are in charge of directing and controlling. running and operating the charity on a day-to-day basis. No trustees are remunerated by the charity. Remuneration of all staff, including key management personnel is reviewed annually. with salary increases determined in light of inftation rates and affordability. Salary increases and remuneration levels are reviewed against other charities of a similar size and activity, to ensure remuneration is fair Page 10

DISABILITY POSITIVE TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 MARCH 2024 and not out of line with the Real Lsving Wage and that generally paid for similar roles. The charity tends to pay in the rnedian-high for salaries. Remuneration is recommended by the HR & Remuneration Committee for approval by the main Board of Trustees. The Chief Executive OffI￿r and the senior management team salaries and related party transactions are disclosed in notes 10 and 20 to the accounts. The pay ratio between the CEO and the lowest salary grade 3.8 '.1. Staff were awarded a CPI linked cost of living adjustment in March 2024. effective from April 2024, comprising of a salary increase and additional staff benefrts. to ensure salaries remained aligned to the Real Living Wage, following consideration of the following.. the charity's financial situation the charity's performan cost of living adjustments made in recent years pay reviews elsewhere All staff were entitled to receive a contribution towards a pension scheme. equivalent to minimum of 4% and maximum of 5/0 of their gross salary. None of our trustees received remuneration or other benefit from their work with the chartty. Any connection belween a trustee or senior manager of the charity with a partner organisation, sub- contractor or funder must be disclosed to the full Board of Tnjstees in the same way as any other contra al relationship with a related party. There were no new related parties disclosed for the year en 024. tr stees, report was approved by the Board of Trustees. L Scott Trustee Dated: .... Pagell

Disability Positive Statement of Trustees. Responsibilities The trustees (who are also the directors of Disability Positive for the purposes of company law) are responsible for preparing the trustees, report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland" Company law requires the trustees to prepare financial statements for each financial year. Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the parent charitable company and the group and of Ihe incoming resources and application of reSoUr￿s, including its income and expenditure, of the charitable group for that period. In preparing these financial ststements, the trustees are required select suitable accounting policies and apply them consistently. observe the methods and principles in the Charitses SORP., make judgements and estimates that are reasonable and prudent. state whether applicable accounting standards, comprising FRS 102 have been followed, subject to any material departures disclosed and explained in the financial staternents- and prepare the financial staternents on the going concem basis unless it is inappropriate to presume that the parent charitable company will continue in business. The trustees are responsible for keeping proper accounting records that can disclose with reasonable accuracy at any time the financial position of the parent charitable company and the group and enable them to ensTJre that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the parent charttable company and the group and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The trLtstees are responsible for the Maintenan￿ and integrity of the corporate and financial information includ on the charitable companvs website. Legislation governing the preparation and dissemination ncial statements may differ from legislation in other jurisdiclions. Approved ustees of the charity on ..... signed on tts behalf by.. ALScott Trustee Page 12

Disability Positive Independent Auditor's Report to the Members of Disability Positive Opinion We have audited the financial statements of Disability Positive (the 'charitable parent companWI and its subsidiaries (the 'group') for the year ended 31 March 2024, which (x)mprise the Consolidated Statement of Financial Activities. Consolidated Balance Sheet, Balance Sheet, Consolidated Statement of Cash Flows and Notes to the Financial Statements, including a summary of significant accounting poliGies. The financial reporting framework that has been applied in their preparation is United Kingdom Accounting Standards, comprising Charities SORP FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland, and applicable law (United Kingdom Generally AC￿pted Accounting Practi￿1. In our opinion the financial statements= give a true and fair view of the state of the group's and parent charity's affairs as at 31 March 2024 and of its incoming reSoUr￿S and application of resources, including its income and expenditure, for the year Ihen ended., have been properly prepared in accordance wtlh Untted Kingdom Generally Accepted Accounting Practice- and have been prepared in accordan￿ wtlh the requirements of the Companies Act 2006. Basis for opinion We conducted our audit in accordance with Irbtemational Standards on Auditing (UK) {ISAs {UKI} and applicable law. Our responsibilities under those standards are further described in the auditor responsibilities for the audit of the financial statements section of our report. We are independent of the group in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC'S Ethical Standard, and we have fulfilled our other elhiGal responsibilities in accordance with these requirements. We believe thal the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Concluslons relating to going concern In auditing the financial statements. we have concluded that the trustees use of the going concem basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed. we have not identified any material uncertainties relating lo events or conditions that, individually or (x)Ilec15vely. may cast significant doubt on the group's ability to continue as a going concem for a period of at least Iwelve months from when the original financial statements were authorised for issue. Our responsibilities and the responsibiltties of the trustees with respect to going concem are described in the relevant sections of this report. other infonnation The Irustees are responsible for the other infomiation. The other information comprises the information included in the annual report, other than the financial statements and our auditorfs report thereon. Our opinion on the financial slatements does not cover the other information and. ex￿pt to the extent otherwise explicitly stated in our report, we do not express any fomi of assurance conclusion thereon. Page 13

Disability Positive Independent Auditor's Report to the Members of Disability Positive In connection with our audit of the financial statements. our responsibility is to read the other informalion and. in doing so. consider whether the other infomiation is materially inconsistent with the financial statements or our knowledge obtained in the audtl or otherwise appears to be malerially tnisstated. If we identwfy such material inconsistencies or apparent material missiatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other infomiation. If. based on the work we have performed, we conclude that there is a material misstatement of this other infomiation. we are required to report that fact. We have nothing to report in this regard. Opinion on other matter prescribed by the Companies Act 2006 In our opinion, based on the work undertaken in the course of the audit: the information given in the Trustees, Report for the financial year for which the financial statements are prepared, which includes the directors. report prepared for the purposes of company law, is consistent with the financial ststements: and the directors, report included wthin the Trustees, Report has been prepared in accordance with applicable legal requirements. Matters on which we are required to report by exception In the lighl of our knowledge and understanding of the group and the parent charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the directors, report included within the Trustees, Report. We have nothing lo report in respect of the following matters where the Companies Act 2006 requires us to report lo you if. in our opinion= adequate accounting records have not been kept by the parent charitable company, or returns adequate for our audit have not been r￿]Ved from branches not visited by us; or the parent charitable company financial statements are not in agreement wtth the accounting records and retums- or certain disclosures of trustees remuneration specified by law are not made. or we have not received all the information and explanations V￿ require for our audit. Responsibilities of trustees As explained more fully in the Statement of Trustees. Responsibilitses (set out on page 12), the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view. and for such internal control as the trustees determine is ne￿SSary to enable the preparation of financial staternents that are free from material rnisstatement, whether due to fraud or error. In preparing the financial statements. the trustees are responsible for assessing the charity's ability to continue as a going concem. disclosing. as applicable. matters related to going cOn￿M and using the going concem basis of accounting unless the trustees either intend to liquidate the charity or to izase operations, or have no realistic altemative but to do so. Page 14

Disability Positive Independent Auditorfs Report to the Members of Disability Positive Auditor responsibilities forthe audit of the fjnancial statements Our objectives are to obtain reasonable assurance about whether the financial slatements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAS (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered malerial if, individually or in the aggregate. they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. Irregularities, including fraud. are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below.. The extent to which the audit was considered capable of detecting irregularities including fraud Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulalions, was as follows.. the engagement partner ensured that the engagement team collectively had the appropriate competence, capabilities and skills to identty or recognise non-compliance with applicable laws and regulations., we identified the laws and regulations applicable to the company through discussions with directors and other management, and from our commercial knowledge and experience of the social care sector", we focused on specific laws and regulations which we considered may have a direct material effect on Ihe financial statements or the operations of the company, including the Companies Act 2006, taxation legislation and data protection. anti-bribery, employment, the Care Quality Commission ICQC) regulations. environmental and health and safety legislation., we assessed the extent of compliance with the laws and regulations identified above through making enquiries of management- and identified laws and regulations were communicated within the audit team regularly and the team remained alert to instances of non-compliance throughout the audit. We assessed the susceptibility of the company's financial statements to material misstatement. including obtaining an understanding of how fraud might occur, by= making enquiries of management as to where they considered there was susceptibility to fraud, their knowledge of actual, suspected and alleged fraud- and considering the internal controls in place to mitigate risk5 of fraud and non-compliance with laws and regulalions. To address the risk of fraud through management bias and override of controls. we.. performed analytical procedures to identify any unusual or unexpected relationships- tesled journal entries to identty unusual transactions- assessed whether judgements and assumptions made in detemiining accounting estimates were indicative of potential bias- and investigated the rationale behind significant or unusual transactions In response lo the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to.. agreeing financial statement disclosures to underlying supporting documentation- Page 15

Disability Positive Independent Auditorfs Report to the Members of Disability Positive enquiring of management as to actual and potential Itiigation and claims.. and reviewing correspondence with HMRC and relevant regulators including CQC. There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from financial transactions. the less likely rt is that we would become aware of non-compliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the directors and other management and the inspection of regulatory and legal correspondence. rf any. Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion. A further description of our responsibililies is available on the Financial Reporting Council's website at.. https-.I￿.frC.org.Uklaudlt0rsresponSlb1lltjes. This description forms part of our auditor's report. Use of our report This report is made solely to the charitable parent company's trustees, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the group's trustees those matters we are required to state to them in an auditorfs report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable parent company and its trustees as a body, for our audit work, for this report, or for the opinions we have fomied. L ei&A -Pev Simon Leitch-Devlin jACA) (Senior Statutory Auditor) For and on behalf of Xeinadin Audit Limited, Statutory Auditor Chartered Accountants Riverside House, Kings Reach Business Park Yew Street Stockport Cheshire SK4 2HD Date.. Page 16

Disability Positive Consolidated Statement of Financial Activities for the Year Ended 31 March 2024 (Including Consolidated Income and Expenditure Account and Statement of Total Recognised Gains and Losses) Unrestricted funds 2024 Unrestricted funds 2023 Total 2024 Total 2023 Note Income and Endowments from: Donations and legacies Charitable activities Cornmercial trading operations Investment income 2.266 2.474.535 2,266 2,474,535 169 2,328,097 169 2,328,097 1.293,170 114,435 1,293,170 114,435 813,930 25,142 813,930 25,142 Total Income 3.884,406 3,884,406 3,167,338 3,167,338 Expenditure on: Charitable activities Commercial trading operations (2,552,843) (2.552,843) (2,395,438) 12,395,438) (1,255,530) 1,255,530 817,018 817,018 Total Expenditure (3,808,373) (3,808,373) (3,212,456 3,212,456 Net incomel(expenditure) Net movement in funds 76,033 76,033 (45,118) (45,118 76,033 76,033 (45,118) (45,118) Reconciliation of funds Total funds brought fotward Total funds carried forward 18 1,716,556 1.716,556 1,761,674 1,761,674 1,792,589 1,792,589 1,716,556 1,716,556 All of the group's activities derive from continuing operations during the above hyo periods. The funds breakdown for 2023 is shown in note 18. The notes on pages 21 to 38 forn an integrdl part of these financial statements. Page 17

Disability Positive (Registration number: 04050994) Consolidated Balance Sheet as at 31 March 2024 2024 2023 Note Fixed assets Tangible assets 11 549.236 568.683 Current assets Debtors Cash at bank and in hand 13 417.176 1,167,117 290,371 1,351,631 1.584,293 1,642,002 Creditors: Amounts falling due within one year 14 (336,371 485,644 Net current assets 1.247.922 1,156,358 Total assets less current liabilitie5 1.797,158 1,725,041 Creditors: Amounts falling due after more than one year 15 (4,569 1,792,589 (8,485) 1,716,556 Net assets Funds of the group: Unrestricted income funds Unrestricted funds 1,792,589 1,716,556 Total funds 18 1,792,589 1,716,556 tatements on pages 17 to 38 were approved by the trustees. and authorised for issue igned on their behalf by. on ALScott Trustee The notes on pages 21 to 38 form an integral part of these financial statements. Page 18

Disability Positive (Registration number: 04050994) Balance Sheet as at 31 March 2024 2024 2023 Note Fixed assets Tangible assets 549,236 568,683 Current assets Debtors Cash at bank and in hand 13 397,059 1,072.947 291,265 1,259,508 1,470,006 1,550,773 Creditors: Amounts falling due within one year Net current assets 14 (261,201 399,811) 1,208,805 1.150.962 Net assets 1,758,041 1,719,645 Funds of the charity: Unrestricted income funds Unrestricled funds 1,758,041 1,719,645 Total funds 18 1,758,041 1,719,645 As pemiitted by s408 Companies Act 2006. the charÈlable Gompany has not presented its own Statement of Financial Activities. The chartiable companvs surplus for Ihe year was £38,393 (2023." £17,186 deficit including gift aid payment of £24,841 from subsidiary North West Care Cooperative Limited) statements on pages 17 to 38 V￿re approved by the trustees, and authortsed for issue d signed on their behalf by. on ALScott Trustee The notes on pages 21 to 38 forni an integral part of these financial statements. Page 19

Disability Positive Consolidated Statement of Cash Flows for the Year Ended 31 March 2024 2024 2023 Note Cash flows from operating activities Net cash incomel(expenditure) 76,033 (45.118) Adjustments to cash flows from non-cash items Depreciation Investment income 22,135 (114,435} (16,267) 35,334 {25,142 (34,926) Working capilal adjustments Increase in debtors (Decrease)lincrease in creditors Net cash flows from operating activities 13 14 {126.805) {153,187 {35,979) 167,304 296,259 96,399 Cash flows from investing activltles Investment income Acquisitions of tangible assets Proceeds from sale of tangible assets 114,435 (4,121) 1,431 25.142 (17,463) Net cash flows from investing activities 111,745 7,679 Net (decrease)fincrease in cash and cash equivalents Cash and cash equivalents at 1 April (184,514) 1,351.631 104,078 1,247,553 Cash and cash equivalents at 31 March 1.167,117 1,351,631 All of the cash flows are derived from continuing operations during the above iwo periods. The notes on pages 21 to 38 foryn an integral part of these financial statements. Page 20

Disability Positive Notes to the Financial Ststements for the Year Ended 31 March 2024 1 Charity status The charity is limited by guarantee, incorporated in England and Wales, and consequently does not have share capital. Each of the trustees is liable to contribute an amount not ex￿edIng £1 towards the assets of the charity in the event of liquidation. The address of its registered office is= Sension House Denton Drive Northwich Cheshire CW9 7LU 2 Accounting policies Statement of compliance The financial statements have been prepared in accordance wtlh the charitys goveming document, the Companies Act 2006 and "Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing Iheir accounts in accordan￿ with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)" The charity is a Public Benefit Entity as defined by FRS 102. Basis of Preparation The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £. The financial statements have been prepared under the historical cost convention, modtfied to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting poliaes adopted are set out below. Basis of consolidation The group financial statements consolidate those of the charity and its subsidiary undertaking drawn up to 31 March 2024. Surpluses or deficits on intra-group transactions are eliminated in full. A separate Statement of Financial Acttvities for the charity has not been presented because the company has taken advantage of the exemption afforded by section 408 of the Companies Act 2006. Going Concern At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existen￿ for the foreseeable future. Thus the trustees continue to adopt the going concem basis of accounting in preparing the financial statements. Page 21

Disability Positive Notes to the Financial Statements for the Year Ended 31 March 2024 Charitable funds Unrestricted funds are available for use at the discretion of the trustees in furtheran￿ of their charitable objectives. Restricted funds are subject to specffic conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements. Endowment funds are subject to specrfic conditions by donors that the capital must be maintained by the charity. Income and endowments Income is recognised when the charity is legally enttlled to it after any perf0rrnan￿ conditions have been met, the amounts can be measured reliably, and it is probable that income will be re￿ived. Cash donations are recognised on re￿ipt. Other donations are recognised On￿ the charity has been notified of the donation, unless performan￿ conditions require defe￿al of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation. Legacies are recognised on re￿ipl or otherwise if the charity has been notified of an impendingdistribution, the amount is known. and re￿Ipt ts expected. If the amount is not known, Ihe legacy is treated as a conlingent asset. Expenditure Liabilities are recognised as expenditure as soon as there is a legal or constructtve obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classffied under the headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to actNities on a basis consistent wtth the use of resources. I￿eCOVerable VAT is charge as a cost against the activity for which the expenditure was incurred. Tangible fixed assets Tangible fixed assets are inttially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses. Depreciation and amortisation Depreciation is recognised so as to Vfftte off the cost or valuation of assets less their resbdual values over their useful lives on the following bases= Asset class Freehold buildings Property improvements Fixtures and fittings Computers Depreciation method and rate 20h on cost 2% oncost Page 22

Disability Positive Notes to the Financial Statements for the Year Ended 31 March 2024 Impairnient of fixed assets At each reporting end date. the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impaimienl loss. If any such indication exists, the recoverable amount of the asset is estimated in order to detemiine the extent of the impairment loss (rf any). Cash and cash equlvalents Cash and cash equivalents include cash in hand, deposits held al call with banks, other short-temi liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown wthin borrowings in current liabiltties. Financial instruments Classification The charity has elected to apply the provisions of Section 11 'Basic Financial Instruments, and Section 12 '0ther Financial Instruments Issues. of FRS 102 to all of its financial instruments. Financial instruments are recognised in the charitys balance sheet when the charity becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements,when there is a legalty enfo￿able right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liabilty simultaneously. Recognition and measurement Basic financial assets Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing Iransaclion, where Ihe transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as re￿1vable wtthin one year are not amortised. Basic financial liabilities Basic financial liabilities, including creditors and bank loans are initially recognised at transaclion price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payTnents discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised. Debt instruments are subsequently carried at amortised cost. using the effective interest rate method. Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are dassffied as current liabilities rf payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised inilially at transaction pri(x and subsequenuy measured at amortised cost using the effective interest method. Derecognition of financial liabilities Financial liabilities are derecognised when the charitys contractual obligations expire or are discharged or cancelled. Page 23

Disability Positive Notes to the Financial Statements for the Year Ended 31 March 2024 Employee benefits The cost of any unused holiday entittement is recognised in the period in which the employee's services are received. Temiinalion benefits are recognised immediately as an expense when the chartty is demonstrably committed to terminate the employment of an employee or to provide termination benefits. Pensions and other post retirement obligations Payments to defined contribution retirement benefft schemes are charged as an expense as they fall due. 3 Income from donations and legacies Unrestricted funds General Total 2024 Totsl 2023 Donations and gifts 2.266 2,266 169 2.266 2,266 169 4 Income from charitsble activities Unrestricted funds Total Positive about offering services & voice Positive about providing opportunity other charitable activities 2024 Payroll and supported banking ServI￿S Servi￿$ provided under contract other income 509.434 509,434 1.681,020 200,086 24.125 1,881,106 83,995 59,870 2,190,454 224,211 59,870 2,474,535 Page 24

Disability Positive Notes to the Financial Statements for the Year Ended 31 March 2024 Unrestricted funds Total Positive about offering services & voice Positive about providing opportunity Other charitable activities 2023 Payroll and supported banking serVi￿S Services provided under contract other income 448,691 448.691 1.772,960 101.491 1,874,451 4,955 4.955 2,221,651 101,491 4,955 2,328,097 5 Income from other trading activities Unrestrlcted funds General Total 2024 Totsl 2023 Trading income; Commeraal trading operations 1,293,170 1.293,170 813,930 1,293,170 1,293.170 813,930 6 Investment income Unrestricted funds General Total 2024 Total 2023 Interest receivable Rental income 100,157 14,278 100.157 14.278 8,148 16,994 114,435 114.435 25,142 Page 25

Disability Positive Notes to the Financial Statements for the Year Ended 31 March 2024 7 Expenditure on charitable activities Positive about offering services & voice Positive about providing opportunity Other charitable activities 2024 2023 staff costs Depreciation and impairment Travel expenses Payroll expenses Community engagement servi￿$ Non recoverable input VAT Skills for care Brokerage subconlract fees other expenses 1.080.195 101,568 1,181,763 1,151.708 22,135 9.621 9,034 22,135 13,267 9.771 35,334 8,329 15,069 737 1,183 23,529 23,325 434.808 73.421 20,385 33.018 435,943 4,239 20,385 33,018 435,943 35,915 30,874 802 1,614,570 136,088 1.539 1.752,197 1,766,706 In addition to the expenditure analysed above, there are also govemance costs of £800.646 {2023 £628,733) which relate directly to charitable activities. See note 8 for further details. Page 26

Disability Positive Notes to the Financial Statements for the Year Ended 31 March 2024 8 Analysis of governance and support costs Support costs allocated to Charilable activities Other support costs Governance costs Total 2024 Total 2023 Basis of allocation Staff costs Insurance Light and heat Telephone Postage and stationery Professional fees Sundry expenses Maintenance Volunteer expenses Computer expenses Hire of equipment Audit fees Auditors - non audit remuneration Trustees, expenses 555.223 9.979 33.069 8,055 12,753 13.130 43.901 25,193 1.712 78,934 7.561 555,223 9,979 33,069 8,055 12,753 13.130 43.901 25,193 1,712 78,934 7,561 5,500 422,356 8,665 20,162 9,043 11,849 10,599 26.463 22,192 1,508 74,668 7,948 4,250 5.500 5,604 32 5,604 32 8,410 620 11,136 789,510 800,646 628,733 9 Trustees remuneration and expenses During the year the group made the following transactions with trustees: £32 (2023: £620) of travel expenses were reimbursed to 1 trustee during the year. No trustees, nor any persons connected wth them. have received any remuneration from the group during the year. Page 27

Disability Positive Notes to the Financial Statements for the Year Ended 31 March 2024 10 Staff costs The aggregate payroll costs were as follovts: 2024 2023 Staff costs during the year were: Wages and salaries Social security costs Pension costs 2,639,382 207.601 83,452 2,122,307 170,033 60,615 2,930,435 2,352.955 The monthly average number of persons (induding senior rnanagement I leadership team) employed by the group during the year was as follows: 2024 No 2023 Delivery of charitable ServI￿S Administralion Management Commercial trading operations 56 13 47 13 66 25 139 89 The number of employees whose emoluments fell within the followng bands was: 2024 No 2023 £60,001- £70,000 £70,001- £80.000 Page 28

Disability Positive Notes to the Financial Statements for the Year Ended 31 March 2024 11 Tangible fixed assets Group Land and buildings Furniture and equipment Computer equlpment Property Improvement Total Cost At 1 April 2023 Additions Disposals 495,000 41,240 199,668 4.121 101,908 837,816 4.121 1,432 (1,4321 At 31 March 2024 495,000 41.240 203,789 100,476 840,505 Depreciation At 1 April 2023 Charge for the year 40,694 41,017 167.576 19,847 269,134 4,700 223 17,212 22,135 At 31 March 2024 45,394 41,240 184,788 19,847 291,269 Net book value At 31 March 2024 449.606 19,001 80.629 549.236 At 31 March 2023 454.306 223 32,092 82,061 568.682 Revaluation The carrying value of land included in land and buildings is £260,000. Page 29

Disability Positive Notes to the Financial Statements for the Year Ended 31 March 2024 12 Fixed asset investments Charity Details of undertakings Details of the investments in which the charity holds 20% or more of the nominal value of any class of share capital are as follows= Country of incorporation Proportion of voting rights 2024 Principal activity Undertaking Holding 2023 Subsidiary undertakings providing Co-operative approach to safe, quality personal and social care North West Care Cooperative Limited England and Wales Company limited guarantee by 100% 100° Subsidiaries The profiv (loss) for the financial period of North West Care Cooperative Limited was £37,640 (2023'.{£3,091}). 13 Debtors Group Charity 2024 2023 2024 2023 Trade debtors Due from group undertakings Prepayments Accrued income other debtors 256,913 251.923 215,453 25,000 25,473 116,664 14,469 227,817 25,000 20.141 4,401 13,906 25.473 116.664 18,126 20,141 4,401 13.906 417.176 290,371 397,059 291,265 Page 30

Disability Positive Notes to the Financial Statements for the Year Ended 31 March 2024 14 Creditors: amounts falling due within one year Group Charity 2024 2023 2024 2023 Bank loans Trade creditors other taxation and social security VAT liability Other creditors Accruals and deferred income 3,916 78,887 3,916 188,861 78,887 188,861 56,919 50,043 50.960 95.646 26,261 36.310 74,521 155,777 37,825 50.043 50.125 44.321 26,261 36,310 74,521 73,858 336.371 485,646 261.201 399,811 Deferred Income 2024 2023 Deferred income at 1 April 2023 Resources deferred in the pertod Amounts released from previous periods Deferred income at year end 120,016 73,601 (120,016) 79,014 120,016 (79,014 73,601 120,016 15 Creditors: amounts falling due after one year Group Charity 2024 2023 2024 2023 Bank loans 4.569 8.485 Page 31

Disability Positive Notes to the Financial Ststements for the Year Ended 31 March 2024 16 Obligations under leases and hire purchase contracts Operating lease commilments Total fulure minimum lease payments under non-cancellable operating leases are as follows.. Group Charity 2024 2023 2024 2023 Other Within one year Between one and fNe years 10.451 7,838 20.157 18,289 10,451 7,838 20,157 18.289 18.289 38,446 18,289 38.446 17 Pension and other schemes Defined contribution pension scheme The chartty operates a defined conlribution pension scheme for all qualifwng employees. The assets of the scheme are held separately from those of the charity in an independently administered fund. The charge to profit or loss in respect of defined contribution schemes was £83,452 {2023 . £60,615}. Page 32

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Disability Positive Notes to the Financial Statements for the Year Ended 31 March 2024 20 Related party transactions Charity Remuneration of key management personnel The remuneration of key management personnel is £226,052 (2023 . £173,752). During the year the charity made the followng related party transactions: Healthwatch Cheshire CIC Healthwatch Cheshire CIC is a related party by virtue of one of its directors, Lynne Turnbull, being CEO of Disability Positive. During the year, Healthwatch Cheshire CIC was charged rent of £10,000 (2023: £10.000) and sundry expenses of £10 (2023 £Nil}. Employees Telated to Trustees M Ford, an employee of Disability Posttive, is the daughter of trustee Dr J M Ford. M Ford is employed as a Community Engagement Sessional Worker. the total cost during the year amounted to £765 (2023.. £1,125). The remuneration is paid at standard rates set by the board. At the balan￿ sheet date, the amount due to M Ford was £nil (2023= £nil). 21 Legal Status of the Charity The charity is a company limtted by guarantee and has no share capital. In the event of the charity being wound up. the liability in respect of the guarantee is limited to £1 per member of the chartty. Page 38