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￿<s> 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