Company registration number. 04050994 Chariiy registration number.. 1091744 Disability Positive (A company limited by guardntee) Annual Report and Consolidaled Financial Statements for the Year Ended 31 March 2025 Xeinadin Audit Limiled Riverside House, Kings Reach Business Park Yew Street Stockport Cheshire SK4 2HD
Disability Positive Contents Reference and Administrative Details Trustees, Report 2to11 statement of Trustees, Responsibililies 12 Independent Auditors, Report 13to16 Consolidated Statement of Financial Aclivilies 17 Consolidated Balance Sheet 18 Balance Sheet 19 Consolidated Statement of Cash Flows 20 Notes to the Financial Statements 21to39
Disability Positive Reference and Administrative Details Trustees Mr W S R Smith, Chair {resigned 14 December 2024) A Bridson DrJMFord A J Galbrailh P D Gilbart (resigned 8 May 2025) Dr M Giiffiths M Morrison A L Scott {resned 12 December 2024) S L Tebb (resigned 12 DecEmber 2024) A E Toone C J Warren C H E Martin (appointed 12 December 2024) J H J Mills {appointed 12 December 2024) S Gretton (appointed 12 December 2024) L Turnbull Secretary Senlor Management I Leadership Team L Turnbull, Chief Executive Officer M Lord, Head of Finance & HR L Walton Hardy. Head of SeNices K Foster. Head of Business Development and Operations Charlty Reglstration Number 1091744 Company Registration Number 04050994 The charily is incorporated in England and Wales. Sension House Denlon Drive Northwich Cheshire Cv9 7LU Registered Office Audltor Xeinadin Audit Limiled Riverside House, Kings Reach Business Park Yew Slreet Stockport Cheshire SK4 2HD Page 1
DISABILITY POSITIVE TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) FOR THE YEAR ENDED 31 MARCH 2025 The trustees present their report and financial stalements for the year ended 31 March 2025. The financial slatements have been prepared in accordance with the accounting policies set out in note I to the financial slalemenls and comply with the charitS articles of associ81ion, the Companies Act 2006 and Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their a¢¢ounts in accordance 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 sel oul in the objects contained in Ihe company's articles of association are to promote inclusion for the public benefit. in accordance with the Social Model, among disabled people and their families who are or may be excluded due to barriers in society (regardless of the cause of exclusion} by: meeting and facilitating the support needs of disabled people and their families promoting and increasing the opportunilies for disabled people and their families to live independently, work andlor volunteer in Ihe communily assisting disabled people and Iheir families lo make choices and access the services and support they may require to live independently in the community with appropriate support supporting and empowering disabled people and theirfamilies so Ihal they may carry out soclal roles (for example, without limitation, parent, employee, student, friend, and partnerl- and promoting inclusion of disabled people and their families and preventing the exclusion of disabled people and their families The vision that shapes our annual adivilies is a world Ihal is Disabilily Positive. The charity also has the general purpose of helping people with lived experience of disabilily and long-lerm conditions to live well. We have seNices to help people with everyday life, being part of Iheir local community and looking after their own wellbeing. We can offer advi, help with practical lasks and advocate for people in lols of situations, and we listen and share people's experiences to influence positive change in government policy. We know it malters, because we live with disability and long-term health conditions too. The charity is also commilted to the following values.. Positive.. Il's not just our name, it's how we approach every Ghallenge and opportunily. Collaborative.. we don'l believe we can do everything our8dves', we love working with others who think like us. Representative.. we are here to be the voice of people living with disability and long-term health conditions. Ambitious.. we are nol going lo change Ihe world without thinking big. Trustworthy.. we need lo 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 world that doesn't meet their needs. Our Strategy 2020 - 2030, was developed with our members to ensure we provide public benefit and achieve our objectives as set oul in our governing document. Oisability Positive Board of Trustees regularly monitors and reviews the success of the organisalion in delivering ils strategic objeclives and so have set the following priorily themes for 2020-2030 in meeling these objectives as.. Positive about offering services thal suit the needs of people wilh lived experience of disability or long-term health conditions. Positive about providing the opportunity for people with lived experience of disability Dr long- term conditions to be part of community life. Positive about givino a voice to people with lived experience of disability or long-term health conditions. Page 2
DISABILITY POSITIVE TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORTI FOR THE YEAR ENDED 31 MARCH 2025 Publlc benefit The trustees confirm, in the light of the guidance contained in the Charity Commission's general guidance on public benefit, that these aims fully meet the public benefit test and that all the activities of the charily, described in the report of the trustees. are underiaken in pursuit of Ihese aims. Disability Positive relies on contracts, grants and the income from fees and charges to cover ils operating costs. Affordability an(J access to our services and aclivities is important to us and is reflecled in commitment lo only recover the cost of the delivery, no more. no less. The charity supports all individuals across all impairment groups, including autism, learning difficulties, long term health conditions, mental ill heallh, physical impairments, sensory impairmenls or multiple impairments. Slgnlflcant activities Positive about provldlng seNices: The Arrangement of Care and Support seNice operates across Cheshire West, Warrington and the Wirral and provides independent advice and support about managing a direct P8yment through either Health or Social Care. The L8ncashire Independenl Living Servrce 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 Disabilily Posilive with a partnership arrangemenl with Disabilily Equality North West. The Manchester Personal Health Budgets Service operates across Central Manchester to provide indep8ndent information and advice and support about managing a direct payment through either Health or Social Care. The Bolton Brokerage SeNice operates across Bolton to provide independent information and advice and support aboul managing a direct payment Ihrough Social Care. As added value seNices to complement Ihis support. Disability Positive also offer a number of ancillary seNices to support disabled peoplelnominated family carers who employ a Personal Assistantlsupport Worker as part of their Direct Payment. The North Wesl Personal Assislance is a web-based recruilmenl tool that is available across the North West and is facilitated by Disability Positive in partneTship with Age UK Cheshire. This seNice enables employers of Personal Assistanlslsupport Workers lo find the right person for the job, whilst also enabling Personal Assistantslsupport Workers to find the righl job, all in one place. The Payroll service operates across the North Wesl. This SeiCe supports employers of Personal Assistantslsupport Workers lo manage the legal responsibilities with regards lo tax and Nl liabilities. Real-Time submissions and Pensions. The Supported Banking SeNice operates across the North West. This seNice opens and operates an account on behalf of disabled peoplelnominaled family members wilh a direct payment, to ensure audit requirements of the Local Authorityl Integrated Care Board (ICB) are met, whilst still enabling individuals to relain the control and choice that a direct paymenl offers. The Leaming Service operates across Cheshire East. Cheshire Wesl and Lancashire, and enables employers who manage their own care,. to access free. independent, tailor-made learning and development opportunities for themselves and their Personal Assistanlslsupport Workers. This can be accessed via learningnraining delivered in the employerfs home (workplace). venue-based learningltraining and e-learningldistance learning. The North West Care Cooperative is a separate Company but a trading arm of Disability Positive. The Care Cooperalive is an alternative care delivery model to enable people lo be part of a care cooperative model as principal members (with lived experien of disabilily), employee members Page 3
DISABILITY POSITIVE TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 MARCH 2025 (personal assistants), and supporting members (family members of principal members) to provide greater choice and control over who delivers their care and support, by pooling their skills, experiences and costs as shared members. Posltlve about provldlng opportunlties: Thé Buz2 Youth Activily Group is a fortnighlly fully inclusive youth group for disabled young people aged up to 18 years, at locations across Cheshire. 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 experience of disabilily or a long-temi health condition. The sessions have creative activities thal develop and explore the 5 senses: louch, smell, sight, taste and sound. The Community Connections service has three 5UPPOrt options for children and young people aged O- 18 years, in Cheshire West. Children and young people can lake part in activities of their choice in their local communitywhilsl allowing their parents or carers and olher members of the family lo have a break from their caring responsibilities. The service provides opportunities to access communily activities, meet new friends and have some independence. Tarporley Social Circle is a weekly fully inclusive social group for disabled people aged 18+ in and around Tarporley, Cheshire. The groups enable disabled people lo have fun, make new friends and enjoy being involved in a range of activilies. The Good Company Adult Social Group is a weekly fully inclusive social group for disabled people aged 18+, at locations across Cheshire West. The groups enable disabled people lo have fun, make new friends and enjoy being involved in a range of activities. Positive about providing a voice: The Advocacy service offers stalulory advocacy and parentaufamily advocacy to support custody arrangements forfamilies across Ihe North Wesl, on a spot purchase basis, to help individuals saywhal they want when making important decisions. The General Advocacy sewice operates across Cheshire and provides support lo 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 with Iwed experience of disability through both responding to relevant consultations and our collective work with Our Voices (national Disabled People's Organisalion group), Cheshire Disabled People's Panel (CDPP), and the Disabled People's Organisation {DPO) Forum England. We made the decision to resign from the North West Regional Slakeholder Network during Ihe period. Use of volunleers In the year under review, Ihe charily used 19 volunteers to provide support throughoul the range of charitable activities. and they provided a total of 2.152 support hours during Ihe period. This provided an in-kind contribution worth £36,412. Achievement5 and performance During the year, the charity supported 10,463 disabled people, and their families, through one or more of our activities, and delivered 56,357 hours of casework suppott during the period. 98.10/0 of people accessing our services, opportunities and voice reported an overall improvement in one or more of their personal outcomes including= independence, self-confidence. ¢hoice and control. dignity, upholding of rights and reduced isolalion. Page 4
DISABILITY POSITIVE TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT} FOR THE YEAR ENDED 31 MARCH 2025 98.40/0 of respondents rated our sep4ice(s) overall as excellent, very good or good in our customer satisfaction survey. During the year, we have continued our support for businesses, delivering customer experience audits and disability equalily Iraining. We've supported 22 businesses to remove disabling barriers and delivered training lo 56 people. with 940/0 of attendees reporting an increased understanding of disability. North Wesl Care Cooperative currently employ 74 Personal Assistants supporting 50 Principal Members with a total membership, including Supporting Members, of 172. We are providing an average of 6,464 hours of support each month. Feedback from members remains oveNhelmingly positive, provided via a range of means. including informal channels cleated as and when required by the Members themselves. Our current focus is creating opportunities to diversify the business and income streams and emphasising the importance of storytelling and member engagement in lh& company's future direction. We remained commilled to generating a minimum of 1 OOA Social Value across all our seNices in social, economic and environmental impact. This year we have generated 40 % Social Value across all our seNices. with a financial proxy value of £1,676,470 (based on proxy values uses in the National Themes, Oulcomes and Measures Framework), including: Invested £46,750 in initiatives to support people with lived experience of disability to build stronger community networks and improve Iheir wellbeing. Spent £628,979 locally within our supply chain and a further £414.460 with Community Sector organisalions within our supply chain. Addressed 3 key social challenges in partnership with other Disabled People's Organisations. Trained 220/0 of our workforce lo be Mental Health First Aiders. Paid 1 OOQk of our workforce at least the Real Living Wage. Provided 62 employees with access to wellbeing programmes. Ernployedlretained a 930A local workforce lo the locality area they work in, with an average 750/0 of the workforce also reporting lived experience of disability and long-term health conditions. In addition, we remained committed lo reducing our carbon footprint and emissions by 100k each year to achieve our aim of being carbon neutral by March 2030. During the year, we have reduced our emissions by 18Q/o over our larget and achieved or exceeded in all area5: Measure y 2024125 Tar et 2025 Actual Varlance tar et v actual Average carbon footprint per employe8 1.82 tC02 1.70 tC02 +70 Average carbon foolprint per beneficiary 10.05 IC02 9.85 tC02 +2% Energy Emisslons O tC02 o tC02 Travel Emissions 32.40 tC02 31.64 tC02 +2% Work from Home Emissions 24.30 tC02 19.62 tC02 +19% Food Emissions 0.83 IC02 0.59 tC02 +29% Expenditure Emissions 29.51 IC02 28.11 IC02 +5% Page 5
DISABILITY POSITIVE TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 MARCH 2025 Waste Emissions 0.74 tC02 0.39 IC02 +47% Total emissions 97.88 tC02 80.36 tC02 +18Y. Whilst our expenditure emissions have increased by 56°A from last year (due lo an increase in supplier costs and inveslment in our IT equipment), and our work from home emissions have increased by 16ts (due to an increase in staff working from home); Ihis has reduced our food emissions and commuting emissions by an average of 13Yo ori the previous year. By March 2025, we had reduced our carbon footprint by 540A compared to the baseline dala from March 2020. The charity has held the Advice Slandaid Quality Mark Ihroughoul Ihe past 19 years., held the Cheshire and Merseyside social value award, the Advocacy Quality Performance Mark and Cyber Essentials accreéilalion since 2022. We maintained our Disability Confident Leadership status and during 2024125, an average of 750h of our workforce reported that they have lived experience of disabilily and long-term conditions. The charity offered 2 volui)teer work placements to disabled people to improve self-confidence and support their return lo paid employment. Our staff have continued lo deliver an excellent seNice for all of our clients through a combination of office working, hybrid working and fully remote working. Our staff satisfaction suNey during the year received a 75°A response rate. 100/0 of staff said Disability Positive was an awesome, very good, or good place to work; 960A said they underslood how their role conlribules to the overall company 5tralegy,' 880/0 rated their overall work life balance a 7 or above- 96 % said communication about what's goin9 on across the organisation was effective, and 980A of staff agreed we live our values. The charity continued to receive increased visitors to the website during the period remaining on the sile for longer periods than previous years. By the end of March 2025, there had been 16.400 uniqu8 visitors to the site. Number of followers on social media platforms was 4.359 which was a 37°/0 reduction on the previous year following a decision to close the charity'x, account. In addilion, 330 members have been kept up to date through quarterly newsletters. Disability Positive is a founding member of Cheshire Disabled People's Panel (CDPP) along with, Deafness Support Nelwork (DSN), Dial Wesl Cheshire, and Disability Information Bureau (DIB). The purpose of the panel is lo bring together disabled people's organisations and groups aGross Cheshire lo work collectively to act as the voice of people wilh lived experience of disability and long-term condilions in the county. Cheshire West & Chester Council asked the panel to coproduce a review of accommodation to ensure people with learning difficulties. poor mental health and autistic people have housing options that are what they want, in a localion they want. living with people they want lo live with. Cheshire Disabled People's Panel collated experiences from 77 disabled people through accessible focus groups and surveys about the information people need to make informed choices about where and how they can choose to live and what choices they would want in a redesigned service. We then established a Coproduclion Group which was an equal partnership of people with lived experience, representatives from the Council and accommodation providers, to ensure that together we could look al potential solulions for a redesigned service- and provided a coproduced report of all of the key findings and 10 recommendalions. lo the Council for approval and implementation. As a resLtlt. the Council asked us lo further coproduce the implemenlation of the recommendations in the report, so the Coproduction group mel a further 3 times lo create accessible information about all the housing choices and developed and lesled an accessible housing plan with detailed supporting guidance and provided a coproduced report with draft documentation created to the Council for implementation. Page 6
DISABILITY POSITIVE TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 MARCH 2025 In December 2024, we celebrated the international day of disabled people by lighting the building up purple- to celebrate the leadership of disabled people for an inclusive and sustainable future to achieve a Disability Posilive world. In addition. Disability Positive have been involved in campaigns to influence local, regional and national policy. Some of the key policy themes addressed during 2024125, induded: Responding to local and national consultations including Cheshire Wesl and Chester Fulure of Social Care Consultation, both Cheshire Council Budgets, Police and Crime Commissioner Plan, Homes England Slrategy ¢onsullalion and Equality and Human Rights Commission future strategy. Responding to local and natlonal consultations including Cheshire West and Chester Future of Social Care Consultation, both Cheshire Council Budgets, Police and Crime Commissioner Plan, Homes England Strategy consultation and Equalily and Human Rights Commission fulure strategy. Writing to all local MPS about the issue of assisting dying and the priv81e members bill introduced in November 2024 Working with the Disabled People's Organisation Forum (England) (DPO Forum) lo form a new relalionship wilh the government's minister for disabled people following the general election. Working with the DPO Forum to respond to Ihe government's Green Paper: Pathways lo work which proposes changes to Personal Independence Paymenl. Continuing our Work facilitating a coproduced review of accommodation with Cheshire West & Chester Council. Flnanclal Rev5ew In the year lo 31 March 2025, the group generaled a surplus of £118,302,. the charity generated a surplus of £40.863, including a gift aid payment of £34,549 from subsidiary North West Care Cooperative. Fundralsing actlvities: 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 resources for the year include grants and donations received totalling £174,430. Reserve5 policy The Board of Trustees have examined the charily's requirements for reseNes in light of the main risks lo the organisation. It has established a policywhereby the unreslricted funds nol committed or invested in tangible fixed assels held by the charily should be 3 months of expenditure with an additional 2 months to meet long lerm conlra¢tual commitments. Charity expendituie for 2024125 is £2.733.800 and therefore the target {less restricted funds) is general funds of £989,781. The reserves are needed to meet the working capital requirements of the charily and the Iruslees are confident that at this level they would be able to continue Ihe current activities of the charity in Ihe event of a significant drop in funding. Whilst total unreslricled funds stand at £1,212,330 Ihis excludes £586,574 relating to tangible fixed assets. Princlpal fundlng sources Th8 principal funding sources of income to the charity were.. service delivery contracts from Cheshire West & Chester Council, Cheshire East Council, BoSton Council, Lancashire County Council, Cheshire ICB, Warrington and Vwrral ICB, Manchester ICB. fees from individuals of £327.778- grants of £169,395. Page 7
DISABILITY POSITIVE TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) FOR THE YEAR ENDED 31 MARCH 2025 Relatlonshlp wlth wider network Over the last year management has worked on several projects in partnership with other charities including Disability Rights UK, Age UK Cheshire. Disability Equalily Northwest, Leeds CIL and Wairington Disability Partnership. Investment pollcy The Trustees. having regard to the liquidity ieqvirements of operaling Ihe charity. have kept available funds in inlerest-bearing deposit accounts with leading financial inslitulions Ihal offer allractive rates. to mitigate Ihe impact of inflation. as measured by Ihe consumer prices Index. Rlsk assessment The trustees have assessed the major risks to which Ihe charity is exposed and are satisfied Ihat systems are in place lo mitigale exposure lo Ihe major risks. The trustees have a risk management strategy which comprises.. a quarterly review of the principal risks and uncertainties thal Ihe charity face the establishment of policies, systems and procedures lo mitigate Ihose risks Klentified in the 3- monthly review,. and the implemenlalion of procedures designed to minimise or manage any potential impact on the charity should those risks materialise. This work has identified that financial suslainabiSily is the major financial risk for the charily. A key element in the management of financial risk is a regular review of the charily's reserves policy, available liquid funds lo ensure sufficient working capital by the charity. Attention has also been focussed on non-financial risks arising from cyber security, fire. health and safely and safeguarding. These risks are managed by ensuring accreditation is up to date, having robusl policies and procedures in place, investment in business development and growth to diversify our income, flexible working arrangements, and regular awareness training for staff working in these operational areas. In December 2024. our Chairperson, Randal Smith sadly died suddenly: as a resull, the board of truslees agreed an interim arrangement. where the 4 subcommittee chairs would each chair one board meeling over Ihe nexl 12 months. Any aclions Ihal would usually be delivered by the chairperson would instead be carried out by the most relevant commillee chair. This arrangement will be reviewad at the Board meeting in December 2025. Future plans Disability Posilive's top priorities for 2020-2030 are as follows: Positive about offering services that suit the needs of people with lived experience of disability or long-lerm health condilions Ensuring that more people have access to the information and advice they need. provided by us or other organisalions. Involving and engaging more people to ensure support and services afe specifically for them and led by them. Ensuring more people are able to live independently al home. with appropriale support from personal assislanls. care cooperatives, care agencies or community providers. Highlighting the importance of seNices that are based on lived experien, to enable more people to make informed decisions about their care and support. Working with similar partner organisations that will enable us lo increase capacity to operate at a larger scale Page 8
DISABILITY POSITIVE TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 MARCH 2025 Positive about providing the opportunily for people with lived experience of disability or long-lerm conditions to be part of community life. Ensuring more people have access to a range of inclusive social activities available to people within local communities. Supporting more people to improve their physical and mental wellbeing. Supporting more people to have betler access to volunteering and paid employment opportunities. Positive about giving a voice to people with lived experience of disability or long-term health conditions. Campaigning for equality for all aspects of 'living well,, aligned to the 'pillars of independenl living,. Supporting more people lo uphold their rhIs. challenge decisions and discrimination. Setting up an advocacy tiaining scheme for the wider advocacy sector,. extending our role as champion, based on lived experience. upskilling new and existing advocates, to improve the quality of advocacy provision for people. Working to change the altitude and engagement of public and provider organisations through Disability Equality and Inclusion training, to ensure people with lived experience of disability and long-term conditions are valued and have equal opportunilies to participate fulty within society.. including accessing community life. hospitality. travel, and leisure facililies. Creating a strategic programme of influencing aclivily in partnership with other similar organisations, to positively change policy and better meet Ihe needs of people with lived experience of disability and long-term conditions. In order to deliver on our strategy, we will ensure we operate efficiently as follows: Undertake the structural and Process Changes necessary to deliver our Strategy. Ensure we have a culture and approach Ihat 8UPPOrts and values people, improves and share knowledge and fosters effeciive ways of working. Implement complementary stiategies and framewotks to sel out our approach to funding. tendering. communicalion. and use of our premises. Continue to embed social value into planning and delivery of our services. to create a future where we all have equality, choices. opportunities, and a voice. Continue to monitor our environmantal impact and reduce our carbon footprinl. Undertaking an internal governance review to see if our current inlerim approach of sharing the chairing responsibilities across the 4 subcommittee chairs, will be the right model for Disability Positive moving foard. Structure, governance and management Disability Positive is a company limited by guarantee and a registered charity governed by ils 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 resolulion at our AGM in December 2019. Charity conslilutlon: Any trustee andlor disabled person (over the age of 18) can become a member of the Company and there are currently 330 members, each of whom have voting rights at the Annual General Meeting. The trustees. who are also the direclors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were.. Page 9
DISABILITY POSITIVE TRUSTEES, REPORT {INCLUDING DIRECTORS, REPORT) FOR THE YEAR ENDED 31 MARCH 2025 Mr W S R Smith. Chair A Bridson DrJMFord A J Galbrailh P D Gilbart S Gretlon M Griffiths CHEMartin JHJMills M Morrison A L Scott SL Tebb A E Toone C J Warren Recrultment and appolntment of new trustees As set out in the Articles of Association the chair of the Irustees is nominated by Disabilily Positive Board of Trustees. Any person who is willing and able can become a Iruslee. Prospective trustees receive a trustee pack which outlines the charity and activities. role description, code of conduct, behaviours and dates of board meetings. Should a Iruslee wish lo apply, a covering lelter, CV and skills audit is submilled to the Company Secretary. Two seNing members of the Governance Committee initially interview prospective trustees; their Suilabilily is assessed by way of a comp6tency-based inteN1 framework, measuring thelr skills againsl the role description and person specification. The prospective Irustee altends one board meeting as an observer, followed by a review by Ihe Board of Trustees based on a review of skills and suitability. before they are appointed to trusteeship. A trustee shsll hold office for Ihree years from the dale of their appointmenl at the end ofwhich Ihey shall be eligible for re-appoinlment for one or Iwo further terms of three years each but having served their maximum term of office of nine consecutive years shall not be eligible for re-appointment until one year after Iheir reliremenl as a director. Induction and tralning of new trustees.. New trustees undergo an induction process lo brief them on the conlenl of the Articles of Association, the committees and decision-making processes. the strategic plan and recent financial perform8nce of the charity. During the induction they meel with the Chief Executive Officer or Executive Assistant to the Board to go through an Induction Plan, which was agreed by the Governance Commillee and ratified by the board. Truslees are encouraged to read relevant charity policieslprocedures, good governance guidance, 'the essential trustee: what you need to know, what you need to do {CC3)', and altend Governance training as parl of the induction process lo cover.. their legal obligations under charity and company law, the Charily Commission guidance on public benefit, as well as any other external Iraining events where these will facilitate the undertaking of their role. The truslees of the charity are responsible for determining the general policy with day-to-day management of the charity delegaled to Ihe senior management team through a scheme of delegation. Organisational structure The Board of Trustees administers the charity. The Board normally meets quarterly and there are Board Committees covering Governance. HR and Remuneration, Strategy and Risk, Finance and Page 10
DISABILITY POSITIVE TRUSTEES, REPORT {INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 MARCH 2025 Audit. which normally meet quarterly or 3 times per year (in-between board meetings). A Chief Executive Offir is appointed by the trustees to manage the day-lo-day operations of the charity. To facililate effective operations. the Chief Executive OffIr has delegated authority. within terms of delegation approved by the trustees, for operational matters including finance. employment and related aGtivilies, Key management remuneration: The key management personnel include the Board of Trustees. Ihe Chief Executive Officer 2nd the senior managemenl team who are in charge of directing and controlling, running and operating Ihe charity on a day-to-day basis. No truslees are remunerated by the charity. Remuneralion of all staff. including key management personnel is reviewed annually, wilh salary increases determined in light of inflation rates and affordability. Salary increases and remuneration levels are reviewed against other charities of a similar size and aclivily, lo ensure remuneralion is fair and not out of line with the Real Living Wage and Ihat generally paid for similar roles. The charity lends to pay in the median-high for salaries. Remuneration is recommended by the HR Pay and Benefits Committee for approval by the main Btydrd of Trustees. The Chief Executive Officer and the senior management team salaries and related party transactions are disclosed in notes 10 and 20 to the accounts. The pay ratio belween the CEO and the lowesl salary grade 3.6 .1. Staff were awarded a CPI linked cosl of living adjuslmenl in March 2025, effective from April 2025. comprising of a salary increase and additional slaff benefits. to ensure salaries remained aligned to the Real Living Wage. following consideratton of the following.. the charity's financial situation the charity's performance cost of living adjuslmenls made in recenl years pay reviews elsewhere iv. All slaff were entitled to receive a contribulion towards a pension scheme, equivalenl lo minimum of 4Yo and maximum of 50/0 of their gross salary. None of our trustees received remuneration or olher benefit from their work with the charity. Any connection between a trustee or senior manager of Ihe charily wilh a partn8r organisation, sub- contractor or funder must be disclosed to the full Board of Trustees in Ihe same way as any other contractual relationship with a reLqted party. There were no new related parties disclosed for the year ending 2025, The truslees, report was approved by the Board of Trustees. M Morrlson Trustee 18/0912025 Page I
Disability Positive Statement of Trustees. Responsibilities The trustees {who are also the directors of Disability Positive for Ihe purposes of company law) are responsible for preparing the trustees, report and the financial statements in accordance with 8ppIiGable law and Uniled Kingdom Accounting Slandards (United Kingdom Generally Accepled Accounting Practice), including FRS 102 "The Financial Reporting Standard applicable in Ihe UK and Republic of Ireland" Company law requires the Irustees to prepare financial statements for &ach financial y8af. Under Gompany law the trustees must not approve the financial stalements unless Ihey are satisfied that they give a true and fair view of the stale of affairs of the parenl charitable company and the group and of the incoming resources and applicalion of resources, inclltding ils income and expenditure, of the charitable group for that period. In preparing these financial statements, Ihe trustees are required to.. select suitable accounting policies and apply them consistently. observe the methods and principles in lh8 Charities SORP: make judg&menls and estimates that are reasonable and prudent; state whether applicable accounling standards, comprising FRS 102 have been followed. subject to any material departures disclosed and explained in the financial slalemenls., and prepare the financial stalements on the going concern basis unless it is inappropriate lo presume that the parent charitable company will continue in business. The Iruslees are responsible for keeping proper accounting records that can disclose with reasonable accuracy at any lime the financial position of the parent charilable company and th8 group and enable them to ensure Ihat Ihe financial statements comply wilh the Companies Act 2006. They are also responsible for safeguarding the assets of the parent charitable company and the group and hen for taking reasonable Steps for the prevention and deleclion of fraud and other irregularities. The trustees are responsible for the maintenance and integrily of the corporate and financial information included on Ihe charitable companys website. Legislation governing the preparation and dissemination of financial slatemenls may differ from le9islalion in other jurisdictions. Approved by the trustees of the charity on 18/99/2.Q.25and signed on its behalf by.. M Morrison Trustee Page 12
Disability Positive Independent Auditor's Report to the Members of Disability Positive Oplnlon We have audited the financial statements of Disability Positive (the 'charitable parent company,) and its subsidiaries (the 'group'l for the year ended 31 March 2025, which comprise the Consolidated Statement of Financial Activities, Consolidated Balance Sheet, Balance Sheet, Consolidated Statement of Cash Flows and Noles to the Financial Statements. including a summary of significant accounting policies. The financial reporting framework that has been applied in Iheir preparation is United Kingdom Accounting Standards, comprising Charilies SORP - FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Iraland, and applicable law (Uniled Kingdom Generally Accepted Accounting Practice). In our opinion the financial slatemenls.. give a true and fair view of the state of the group's and parent charity's affairs as at 31 March 2025 and of its incoming resources and applicalion of resources, including its income and expenditure, for the year then ended; have be8n properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice., and have been prepared in accordance with the requirements of the Companies Act 2006. 8asls for oplnlon We conducted our audit in accordance wilh International Standards on Auditing (UK) {ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the auditor responsibilities for Ihe audit of the financial slalemenls section of our report. We are independent of the group in accordance with the ethical requirements that are relevanl to our audit of the financial 8talemenls in the UK. including the FRC'S Ethical Standard. and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe Ihat Ihe audit evidence we have obtained is suff icient and appropriate to provide a basis for our opinion. Concluslons relatlng to golng concern In auditing the financial statemenls. we have concluded Ihal the trustees use of Ihe going concern basis of accountin9 in the preparalion of the financial statements is appropriate. Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubl on the group's ability to continue as a going concern for a period of al leasl Iwelve months from when Ihe original financial slalements were aulhorised for issue. Our responsibilities and the responsibililies of the trustees with respect to going concern are described in the relevant sections ol this report. Other informatlon The trustees are responsible for Ihe other information. The other information comprises the informalion included in the annual report, olher than the financial statements and our auditols report Ihereon. Our opinion on the financial statements does nol cover the other informalion and, excepl to the extent otheiSe explicitly slated in our report. we do nol expres5 any form 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 responsibilily is lo read the olher information and, in doing so, consider whether the other information is malerially inconsistent with the financial stalements or our knowledge obtained in the audit or othefwise appears to be materially misstaled. If we identify such material inconsistencies or apparent material misstatements, we are required to detennine whether there is a material misstatemenl in the financial statemenls or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of Ihis olher informalion, we are required to report that fact. We have nothing to report in this regard. Opinion on other matter prescribed by the Companles Act 2006 In our opinion. based on the work undertaken in the course of the audit.. the information given in the Truslees, ReFX)rt for the financial year for which the financial statements are prepared, which includes the directors. rep¢)rt prepared for the purposes of company law, is consistent with the financial slalements,. and the directors. report included wilhin the Trustees, Report has been prepared in accordance with applicable legal requirements. Matters on whlch we are requlred to report by exception In the light of our knowledge and understanding of the group and the parent charitable company and ils environment obtained in the course of the audit, we have not idenlified material misslalemenls in the directors, report included within the Trustees, Report. We have nothing to repori in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion.. adequat8 accounting records have not been kept by the parenl charitable company, or relurns adequate for our audit have not been received from branches not Vi5tted by us. or the parent charitable company financial statement8 are not in agreement with the accounting records and relurns., or certain disclosures of trustees remuneration specified by law are not made; or we have not received all the information and explanalions we require for our audll. Responslbllltles of trustees As explained more fully in the Slalemenl of Trustees. Responsibilities (set out on page 12), the trustees are responsible for the preparation of the financial slatements and for being satisfied that they give a true and fair view. and for such internal control as the Irustees delermine is necessary to enable the preparation of financial stalements that are free fvom material misstatement, 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 concern, disclosing. as applicable. mallers relaled to going concern and using the going concein basis of accounting unless the trustees either intend lo liquidate the charity or to cease operations, or have no realistic alternative but to do so. Page 14
Disability Positive Independent Auditor's Report to the Members of Disability Positive Audltor responsibilities for the audit of the financial statements OLAr objectives are to obtain reasonable assurance about whether Ihe financial statements as a whole are free from material misstatement, whelher due to fraud or error. and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurants, bul is not 8 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 material 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 exlent lo 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 regulations, was as follows: Ihe engagement partner ensured Ihal the engagement team collectively had the appropriate competence, capabilities and skills to identify or recognise non-compliance with applicabl& laws and regulations; we identified the laws and regulations applicable to Ihe 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 the financial statements or the operations of the company, including the Cornpanies Acl 2006, taxation legislation and data protection. anti-bribery, employment, Ihe Care Quality Commission (CQC) regulations. environmental and health and safety legislation,. we assessed the exient of Compliance with the laws and regulations identified above Ihrough making enquiries of management: 8nd identified laws and regulations were communicated within the audit leam regularly and the team remained alert to instances of non-compliance throughout Ihe audit. We assessed the susceptibility of the company's financial statements to material misstatement, including obtaining an underslanding of how fraud might occur, by.. making enquiries of management as to where Ihey considered there was susceptibility to fraud, Iheir knowledge of actual, suspected and alleged fraud. and considering the internal controls in pla to miligate risks of fraud and non-compliance with laws and regulations. To address the risk of fraud through management bias and override of controls. we: performed analyiical procedures to idenlify any unusual or unexpected relationships. tesled journal entries to identify unusual transactions- a8sessed whether judgements and assumptions made in determTning accounting estimates were indicative of potential bias., and investigated the rationale behind significant or unusual transactions In response to Ihe risk of irregularities and non-compliance wilh laws and regulations, we designed procedures which included, but were not limited to- agreeing f5nancial statement disclosuwes to underlying supporting documentation: Page 15
Disability Positive Independent Auditor's Report to the Members of Disability Positive enquiring of management as to actual and potential liligation 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. Ihe less likely it is that we would become aware of non-compliance. Auditing standards also limit the audil procedures required to identify non-compliance with laws and regulations to enquiry of the directors and olher management and the inspection of regulatory and legal correspondence, if any. 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 mighl state to Ihe group's trustees those mallers we are required lo state to them in an auditor's report and for no olher purpose. To the fullest exlent permitted hy 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 formed. ( LetyL-D4d Simon Leilch-Devlin (ACA) (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 19/11/ 103( Page 16
Disability Positive Consolidated Statement of Financial Activities for the Year Ended 31 March 2025 (Including Consolidated Income and Expenditure Account and Statement of Total Recognised Gains and Losses) Unrestricted funds 2026 Unrestricted funds 2024 Total 2025 Total 2024 Note Income and Endowments from: Donations and legacies Charitable aclivilies Commercial Irading operations Inveslmenl income 5,035 2,603,037 5,035 2,603,037 2.266 2,474,535 2,266 2,474,535 1.433,854 157,041 1,433,854 157,041 1,293,170 114,435 1,293,170 114,435 Total Income 4,198,967 4,198,967 3.884,406 3,884,406 Expendllure on: Charitable aclivilies Commercial trading operations Total Expenditure (2.733.800) (2,733,800) (2,552,843) (2,552,843) 1,346,865 1,346,865 1,255,530 1,255,530 4.080,665 4,080.665 3.808,373 3,808 373 Net income 118.302 118,302 76,033 76,033 Net movement in funds 118.302 118.302 76,033 76.033 Reconclliation of funds Total funds brought forward Total funds carried forward 19 1,792,589 1,792,589 1.716.556 1,716,556 1.792.589 1,910,891 1,910.891 1,792,589 All of the group's activities derive from Continuing operations during the above two periods. The funds breakdown for 2024 is shown in note 19. The noles on pages 21 to 39 form an integral part of these financial statements. Page 17
Disability Positive (Registration number: 04050994) Consolldated Balance Sheet as at 31 March 2025 2025 2024 Note Flxed assets Tangible assels 11 586,574 549,236 Current assets Dablors Cash al bank and in hand 13 14 416,014 1.280,674 1,696,688 371,718 417,176 1,167,117 1,584,293 336,371 Creditors: Amounts falling due wlthln one year Net current asset8 15 1,324,970 1,247,922 Total assets less current IlabllStles 1,911,544 1,797,158 4,569 Credltors: Amounts falling due after more than one year 16 Net assets 653 1,910,891 1,792,589 Funds of the group: Unrestricted income funds Unrestricted funds 1,910,891 1,792,589 Total funds 19 1,910,891 1,792,589 The financial statements on pages 17 to 39 were approved by the trustees, and authorised for issue on 1810912025 and signed on their behalf by. M6k* M2rr6&(1rt¥ M Morrison Trustee The notes on pages 21 to 39 form an integral part of these financial statements. Page 18
Disability Positive {Registration number: 04050994> Balance Sheet as at 31 March 2025 2025 2024 Note Fsxed assets Tangible assets 11 586,574 549,236 Current assets Debtors Cash at bank and in hand 13 14 321,881 1.192,904 1,514,785 302,455 397,059 1,072,947 1,470.006 Creditors: Amounts falllng due within one year Net current assets 15 261,201 1,212,330 1,208,805 Net assets 1.798,904 1,758,041 Funds of the charlty". Unrestrlcted Income funds UnTestiicted funds 1,798,904 1,798.904 1,758,041 1,758,041 Total funds 19 As permiited by s408 Companies Act 2006. the charitable company has not presented its own Statement of Financial Activities. The charitable companvs surplus for the year was £40,863 including gift aid p8ymenl of £34,549 from subsidiary North West Care Coopeialive Limiled (2024: £38.393 surplus) The financial statements on pages 17 to 39 were approved by the Iruslees, and authorised for issue on. .1.8/oi/?QlEnd signed on their behalf by: thr&k2rt/ M Morrison Trustee The notes on pages 21 to 39 form an integral part of thes8 financial statements. Page 19
Disability Positive Consolidated Statement of Cash Flows for the Year Ended 31 March 2025 2025 2024 Note Cash flows from operating activities Net cash income 119.852 76,033 Adjustments to cash flows from non-cash Items Depreciation Investment income 18,202 157,041 (18,987) 22,135 114,435 (16,267) Worklng capStal adjustments Increase in deblors Increasel{decrease) in creditors 13 15 {1,696) 32,739 {126,805) 153,187 Nel cash flows from operating activities Cash flows from investing activities Inveslmenl income Acquisitions of tangible assets Proceeds from sale of tangible assels N81 cash flows from investing activilies 12,056 {296,259) 157,041 (55,540) 114,435 (4,121) 1,431 101,501 111,745 Nel increasel(decrease) in cash and cash equivalents Cash and cash equivalents al 1 April Cash and cash equivalents al 31 March 113,557 1,167,117 (184,514) 1,351,631 1,280,674 1,167,117 All of the cash flows are derived from continuing operations during the above two periods, The notes on pages 21 to 39 form an integral part of these financial ststements. Page 20
Disability Positive Notes to the Financial Statements for the Year Ended 31 March 2025 I Charlty 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 exceeding £1 towards the assets of the charity in the event of liquidalion. The address of ils registered office is- Sension House Denton Drive Norlhwich Cheshire Cwg 7LU 2 Accounling policies Statement of compllance The financial statements have been prepared in accordance with the charitls governing document, the Companies Act 2006 and Accounling and Reporting by Charities.. Statement of ReGommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102) {effeclive 1 January 2019) The charity Is a Public Benefit Enlily as defined by FRS 102. Basls of preparation The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in Ihese financial statements are rounded to the nearest £. The financial statements have been prepared under the historical cost convenlion, modified to include the revaluation of freehold properties and to indude investment properties and certain financial instruments at fair value. The principal accounting policies adopted are sel out below. Basls of consolidation The group financial slatements consolidale Ihose of Ihe charily 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 Activities 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. Golng concern Al the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational exislence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial slatemenls. Page 21
Disability Positive Notes to the Financial Statements for the Year Ended 31 March 2025 Charltable funds Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives. Restricted funds are subject to specific condilions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes lo the financial statements. Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charily. Income and endowments Income is recognised when the charity is legally entitled to it after any performance conditions hava been met, the amounts can be measured reliably, and it is probable that income will be received. Cash donations are recognised on receipt. Other donations are recognised once Ihe charity has been notified of Ihe donalion, unless performance conditions require deferral of the amounl. Income lax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised al Ihe time of the donation. Legacies are recognised on receipt or otherwise if the charity has been notified of 8n impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset. Expenditure Liabilities are recognised as expenditure as soon as Ihere is a legal or constructive obligation committing the charily to that expenditure. it is probable that a Iransler of economic benefits will be required in seltlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under the headings that aggregate all cost related to the category. Where costs cannot be directly allribuled to particular headings they have been allocated lo activities on a basis consistent with Ihe use of resources. Irrecoverable VAT is charged as a cost against Ihe aclivity for which the expenditure was incurred. Tangible fixed assets Tangible fixed assels are initially 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 write off the cost or valuation of assets less their residual values over their useful lives on the following bases: Asset class Freehold buildings Property improvements Fixtures and fittings Computers Depreclatlon method and rate 20/0 on cosl 20A on cosl 250A on cosl 250A on cosl Page 22
Disability Positive Notes to the Financial Statements for the Year Ended 31 March 2025 Impalrment of fixed assets At each reporting end date. the charity reviews the carrying amounts of its tangible assets lo determine whether there is any indication Ihat those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Cash and cash equlvalents Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three monlhs or less, and bank overdrafts. Bank overdrafts are shown within borrowings in currenl liabilities. F¢nancial instruments Classificatlon 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 Ihe charitrfs balance sheel when the charity becomes party to the contractual provisions of the inslrumenl. Financial assels and liabilitres are offset, with the net amounts presented in the financial slatements,when there is a legally enforceable light lo set off the recognised amounts and there is an intention to sellle on a net basis or to realise the asset and sellle the liability simult8neously. 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 cosls and are subsequently carried at amortised cost using Ihe effective interest melhod unless the arr8ngement constitutes a financing transaclion, where the Iransaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable wilhin one year are not amortised. Basic financial liabilities Basic financial liabililies. including creditors and bank loans are initially recognised at transaction price unless the arrangement constitules a financing transaction. where the debt inslrument is measured at the present value of the future payments discounled at a markel 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 melhod, Trade creditors are obligations to pay for goods or ServIS that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-currenl liabilities. Trade creditors are recognised initially al transaclion price and subsequently measured at amortised cosl using the effective interest method. Derecognition of financial liabilities Financial liabilities are derecognised when the charills contractual obligations expire or are discharged or cancelled. Page 23
Disability Positive Notes to the Financial Statements for the Year Ended 31 March 2025 Employee benefits The cost of any unused holiday entillement is recognised in the period in which the employee's seNices are received. Termination benefits are recognised immediately as an expense when the charity is demonstrably committed lo terminale the employment of an employee or lo provide termination benefils. Pensions and other post retirement obligations Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due. 3 Income from donallons and legacles Unrestricted funds General Total 2025 Total 2024 Donations and gifts 5,035 5,035 5,035 2,266 2,266 5,035 4 Income from charltable actlvltles Unrestricted funds Total Posltlve about offerlng servlces & voice Positive aboul providing opportunily Other charllable activities 2025 Payroll and supported banking services SeTvices provided under conlract Other income 567,881 567,881 1,748,865 189,323 21,602 1,938,188 98,518 76,916 2.316.746 210,925 76,916 2,604.587 Page 24
Disability Positive Notes to the Financial Statements for the Year Ended 31 March 2025 Unre5tricled funds Total Positlve about offering services & voice Posltive about providlng opportunity Other charltable activities 2024 Payroll and supported banking seNices Services provided under contract Other income 509,434 509,434 1,681,020 200,086 24,125 224,211 1,881,106 83.995 59,870 2,190,454 59,870 2,474,535 5 Income from olher trading actlvltles Unrestrlcted fuiids General Total 2025 Total 2024 Trading income; Commercial trading operations 1,433.854 1,433,854 1,433,854 1,433,854 1,293,170 1,293,170 6 Investment Income Unrestricted funds General Total 2025 Total 2024 Inlerest receivable Rental income 143.136 13,905 143,136 13,905 157,041 100,157 14,278 114.435 157,041 Page 25
Disability Positive Notes to the Financial Statements for the Year Ended 31 March 2025 7 Expendlture on ¢harltable actlvlties Posltive about offerlng services & volce Posillve about providing opportunlty Other charitable acllvitles 2025 2024 staff costs Deprecialion and impairment Travel expenses Payroll expenses Non recoverable input VAT Skills for care Brokerage sub¢ontracl fees Other expenses 1.124.978 182,144 1.307,122 1.181,762 18.202 12.331 9.489 25.906 46.879 405.665 3.990 1,647,440 18,202 15,723 9,489 25,906 46,879 405,665 40,544 1,869,530 22,135 13,267 9.771 20,385 33,018 435,943 35,915 1,752,196 3,392 28,503 214,039 8,051 8,051 In addition to the expendilure analysed above. there are also support and governance costs of £884,270 {2024 .' £800,646) which relate diredly to charitable activities. See note 8 for further details. Page 26
Disability Positive Notes to the Financial Statements for the Year Ended 31 March 2025 8 Analysls of governance and support costs Support costs allocated to charltable activilles Other support costs Governance costs Total 2025 Total 2024 Basls 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 Audilors - non audit remuneration Trustees. expenses Lease costs Bad debts written off 606,279 11.511 24.297 9.437 5.507 18,981 38,219 33,803 2,850 86.764 7.206 606,279 11,511 24,297 9,437 5,507 18.981 38,219 33.803 2,850 86,764 7,20S 5.500 555,223 9.979 33,069 8,055 12,753 13,130 43,901 25.193 1.712 78,934 7,561 5,500 5.500 6,550 6,550 5,604 32 4.448 2,912 852,214 4,448 2,912 12,056 864,270 800,646 9 Trustees remuneratlon and expenses During the year the group made Ihe following transactions wilh trustees: £6 (2024.. £32) of travel expenses were reimbursed to 1 Irustee during the year. No trustees, nor any persons connected with 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 2025 10 Staff costs The aggregate payroll cosls were as follows". 2025 2024 Staff costs duriiig the year were: Wages and salaries Social security costs Pension costs Other staff costs 2,854,809 215,222 116,567 451 2,639,382 207,601 83,452 3,187,049 2,930,435 The monthly average number of persons (induding senior management I leadership team) employed by the group during the year was as lollows: 2025 No 2024 No Delivery of charitable services Administration Management Commercial trading operations 50 56 13 74 66 138 139 The number of employees whose emoluments fell within the following bands was: 2025 No 2024 No £70,001- £80.000 Page 28
Disability Positive Notes to the Financial Statements for the Year Ended 31 March 2025 11 Tanglble fixed assets Group and Charity Land and bulldings Furnlture and equipment Computer equipment Property Improvement Total Cost At 1 April 2024 Additions 495,000 41,240 203,789 27,769 100,476 27,771 840,505 55,540 At 31 March 2025 495.000 41,240 231,558 128,247 896,045 Depreclatlon At 1 April 2024 Charge for the year 45,394 41,240 184,788 19,847 291,269 4.700 13,502 18.202 At 31 March 2025 50,094 41,240 198,290 19,847 309,471 Net book value At 31 March 2025 444,906 33,268 108,400 586,574 At 31 March 2024 449,606 19.001 80,629 549,236 Page 29
Disability Positive Notes to the Financial Statements for the Year Ended 31 March 2025 12 Fixed asset Investments Charlty Detalls of undertaklngs Details of the investments in which Ihe charily holds 200/0 or more of the nominal value of any class of share capilal are as follows.. Country of Incorporation Proportion of voting rights 2025 Priiicipal activity Undertaklng Holdlng 2024 Subsldlary undertaklngs providing a Co-operative approach lo safe, quality personal and social care North Wesl Care Cooperative Limited England and Wales Company limited by 100Yo guarantee 100% Page 30
Disability Positive Notes to the Financial Statements for the Year Ended 31 March 2025 Subsldlarles Turnover for the year ended 31 March 2025 was £1,458.854. expenditure was £1,346,867 and the profiu {loss) for the year was £111,987 (2024:£37,640). Thé assets of the company al 31 March 2025 were £181.903. liabilities were £69.916 and capilal and reserves were £111.987. 13 Debtors Group Charity 2025 2024 2025 2024 Trade debtors Due from group undertakings Prepayments Accrued income Other debtors 245,894 2,913 157,524 215,453 25,000 25,473 116.664 14,469 397,059 29,164 123,993 16.963 25.473 116,664 18,126 417,176 29,164 121,112 14,081 321,881 416.014 14 Cash and cash equlvalents Group Charlly 2025 2024 2025 2024 Cash at bank and in hand 1,280,674 1,167,117 1,192,904 1,072,947 Al the balance sheet date, Disability Positive acling as approved representslive held funds on behalf of clients supported by Disabilily Posilive in separate accounts amounting to £8,773,380 (2024: £8,096,187). These funds have not been included wilhin the assets and liabilities of the Charity. Page 31
Disability Positive Notes to the Financial Statements for the Year Ended 31 March 2025 15 Credltors: amounts falllng due within one year Group Charity 2025 2024 2025 2024 Bank loans Trade creditors Other taxation and social security VAT liability Other creditors Accruals and deferred income 3.916 94,575 3,916 78,887 94,575 78,887 46,124 23.481 64,547 139,074 371,717 56,919 50,043 50,959 95,646 336.370 34,445 23,481 63,769 86,186 302,456 37,825 50,043 50.124 44,321 261.200 Deferred income 2025 2024 Deferred incom8 at 1 April 2024 Resources deferred in the period Amounts released from previous periods Deferred income at year end 73,601 111,836 73,601 120.016 73,601 {120,016 73,601 111.836 16 Creditors: amounts falllng due after one year Group Charlty 2025 2024 2025 2024 Bank loans 653 4.569 Page 32
Disability Positive Notes to the Financial Statements for the Year Ended 31 March 2025 17 Obllgations under leases and hire purchase contracts Operatlng lease commitments Tolal fLtture minimum lease payments under non-cancellable operating leases are as follows: Group Charity 2025 2024 2025 2024 Other Within one year Beeen one and five years 25,560 42,260 10.451 7.838 25,560 42.260 10.451 7,838 18.289 67.820 18,289 67,820 18 Pension and other schemes Defined contrlbutlon penslon scheme The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from Ihose of the chaiily in an independently administered fund. The charge lo profit or loss in respect of defined conliibution schemes was £116,567 (2024 £83,452). Page 33
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Disability Positive Notes to the Financial Statements for the Year Ended 31 March 2025 21 Related party transactlons Charity Remuneratlon of key management personnel The remuneration of key management personnel is £235.367 {2024 . £226.052). During the year the charily made the following related party transactions: Healthwatch Cheshire CIC Heallhwatch Cheshire CIC is a related party by virtue of one of its directors, Lynne Turnbull (resigned 30 September 2024). being CEO of Disability Positive. During the year, Healthwatch Cheshire CIC was charged rent of £10,896 (2024: £10,000) and sundry income of £42 {2024 . £10). Employees related to Trustees M Ford, an employee of Disability Positive. is the daughter of trustee Dr J M Ford. M Ford is employed as a Community Engagement Sessional Worker. Ihe total cost during the year amounted to £278 {2024'. £765). The remvneralion is paid at standard rates set by the Board. Al the balance sheel dale, the amount due to M Ford was £nil (2024= £nil). 22 Legal Status of thé Charlty The charity is a compai)y limited by guarantee and has no share capital. In the event of Ilie charity being wound up, the liability in respect of Ihe guarantee is limited to £1 per member of the charity. Page 39