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 {res￿ned 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
Cv￿9 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 charit￿S 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.
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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 Se￿iCe 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
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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.
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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%
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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.
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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.
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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
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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 r￿hIs. 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 fo￿ard.
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
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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 Offi￿r is appointed by the trustees to manage the day-lo-day operations of the charity. To
facililate 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 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 othe￿iSe 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 ServI￿S 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
Be￿een 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