OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2022-03-31-accounts

POSITIVE FUTURES THE ROAD TO RECOVERY 21-22 ANNUAL REPORT

3

CONTENTS

Page 3 - Welcome from our CEO Page 5 - An Introduction to SOSS Page 6 - 7 - Streets

Pages 9 - 10 - Schools

Pages 12 - 14 - Outreach

Pages 16 - 19 - Services

Page 21 - The Board

Pages 30 - 44 - Financials

EMPOWERING OUR YOUNG PEOPLE TO ACHIEVE THEIR POTENTIAL

WELCOME

If last year was ‘a winding road’ this year must be ‘Our road to recovery.’ It’s still winding but the curves are gentler and the gradients, softer.

We have been, opening back up, encouraging young people to return in person, and subsequently reviewing our offers to match their evolving needs. At the beginning of the year some remained reluctant, many couldn’t wait to socialise again. We needed to be ready for it all.

We took steps to upgrade all our facilities to make them as welcoming and clean and safe as possible. We took on two new young apprentices who are dedicated to making the experience of our returning young people a happy one. We purchased two electric bikes so we could physically cover more ground on our street work making sure young people knew we were fully open.

We ramped up our schools’ work, supporting specific groups who were often struggling with returning to school, or indeed with the noise created by the volume now attending school. We used our expertise to support a monthly multi- agency group with targeting specific young people to engage in pro social rather than anti-social behaviours. And for the 5th year running expanded our Targeted Support Service offer.

205 young people were given 1-2-1 support by our dedicated team last financial year. Hundreds of hours were spent dealing with the fall out of hundreds of hours spent in lock down; we have seen noticeable increases in anxiety & depression, body image, eating disorders and self-harm. School refusal & disruption featured highly and there was some correlation between this and the risk of exploitation.

Once again, we saw a disproportionally high number of neurodiverse young people represented in our service; these young people are more likely to experience anxiety or depression, the difficulties in returning to school or achieving whilst there and the increased risk of exploitation.

The entire team has welcomed the input & expertise of partner organisations from sectors as diverse as mental health & neurodiversity to housing and education.

POSITIVE FUTURES HOMES

Ofsted awarded us our registration for our first childrens home in July 2021. It was a fabulous effort from all the team to get to this point. We welcomed our first young person only days later. The experience has been and continues to be, extremely challenging; the major factor currently is the staffing in the social care sector, post pandemic. However, we are wedded to providing the highest possible standards of care and investing in the long-term outcomes of our young people; now more than ever we remain as resilient as our young people.

As well as thanks to the young people and team this year, I want to say a special thanks to the Board of Directors past and present for their unerring and unwavering advice and guidance and belief in the charity and young people of Liverpool; theirs is not a glamourous or paid position, but they do it with dedication and humour and we love them for it.

Positive Futures, empowering our young people to achieve their potential. - Clare Corran CEO

4

STREETS, SCHOOLS, OUTREACH, SERVICES (SOSS)

This year, on our road to recovery, we have focused on delivery, delivery, delivery. We tried to ensure that we were there for young people whenever and wherever they needed us. This could be in schools or at our base in North Liverpool, it could have been in their backyard for a 1-2-1 or meet ups with our Street teams in the evenings. Not all young people were comfortable returning to mass activities, so we tailored our groups and met for smaller targeted group sessions.

We created 1000’s of meals morning noon and night to encourage hungry teenagers to drop in. As expected the demand for our Targeted Support Service grew substantially purely by word of mouth with the complexitiy of issues growting both for them and their family. We have captured our work by way of Streets, School, Outreach, Services (SSOS) .

6

7

STREETS DETACHED/OUTREACH WORK

INFORMATION, ADVICE, AND GUIDANCE WAS PROVIDED ABOUT ASB, DRUGS AND ALCOHOL USE , KNIFE CRIME, EDUCATION, YOUTH PROVISION, HEALTH AND WELLBEING, COVID

136 DETACHED SESSIONS

COVID LED TO:

4,828 YOUNG PEOPLE SEEN (AGGREGATE)

CASE STUDY: STREETS

ISSUE

“I FEEL LIKE YOU DON’T TREAT ME LIKE I AM STUPID , YOU ACTUALLY TALK TO ME AND LISTEN TO ME LIKE I MATTER AND tHAT DOESN’T HAPPEN OFTEN”

To help YP become aware of the risks and consequences of antisocial behaviour and sexual exploitation.

Intervention

Build awareness on the risks and consequences of ASB/criminal behaviour and CE. Awareness of appropriate/inappropriate relationships, risks of CSE

We agreed to meet a group of YP on the street at a particular time , having previously met them; we informed them they had been reported on. We told the young people that we didn’t know if it was a neighbour, shopkeeper, whomever but just that the police didn’t want them to get into trouble for just ‘hangin out,’ So we agree a few ‘street chats’ on • ASB – During the first 3 sessions we looked at the risks involved with antisocial behaviour and the consequences. We explored the dangers attached to antisocial behaviour and the possibility of this leading to criminal exploitation.

Outcomes

• YP felt confident that they could recognise the signs of abusive/exploitative behaviour in a relationship and felt they was more aware of the dangers/risks of antisocial behaviour.

• During the intervention, YP became less involved with antisocial behaviour and had less involvement with the police in the community.

• CSE – We explored the risks involved with negative relationships, the possibility of exploitation when intimately involved with an older individual and emotional manipulation. We worked on building resilience to negative factors in relationships and recognition of exploitative behaviour.

• A couple of them told us they were more focused on schoolwork and were planning for their future. We took their word for it, as the nature of detached work means we have very little formal information to corroborate.

• One YP stated he felt Positive Futures had really helped him settle down “I feel like you don’t treat me like I am stupid, you actually talk to me and listen to me like I matter and that doesn’t happen often. I thought I would hate these sessions but they’re alright”.

9

8

SCHOOLS

GROUP PERSONAL DEVELOPMENT SESSIONS

TOPICS COVERED INCLUDE • TEAM BUILDING 66 • PASSIVE ASSERTIVE AGGRESSION SESSIONS (PRIMARY AND • RELATIONSHIPS SECONDARY SETTINGS)

SCHOOL GROUP WORK HAS RESULTED IN SEVERAL YOUNG PEOPLE BEING REFERRED TO OUR TARGETED SUPPORT SERVICE

10 CASE STUDY: SCHOOLS

A total of six sessions were delivered to a core group of 4 young people in group one and a core group of 5 young people in group two from Year 11 at a Liverpool secondary school .

Outcomes

• We recommended that some of the group receive more intensive one to one support from a female lead on our Targeted Support Service.

Each young person completed baseline forms at beginning and end of the programme as well as, a youth ‘mind star’ and a teen self-esteem scale.

• It is important to state that during initial sessions, none of the young people believed their behaviour to be a real problem but instead placed blame on others (mainly school staff). Throughout sessions we attempted to help the group see things from different perspectives, including those of peers, teachers, and parents/ guardians. We also discussed different behaviours and how they may sometimes be misconstrued by others due to how they are displayed.

Intervention

Young people were asked "why they believed we had been asked to deliver some group sessions with them?" All replies related to behaviour/ attitude in school. When asked if peers influence them, they told us that although they do belong to some problematic peer groups, they were not concerned about this. Most of the group said they can make friends easily but always seem to gravitate back towards existing friendships as they feel safe and supported around them.

• After completing the planned sessions, the young people understood the importance of communication to relationships and how the way they communicate can affect other people’s behaviours and relationships moving forward. We gave the group strategies that they will hopefully implement in the future to try to ensure they can communicate effectively and build relationships with existing and new peers as they progress with their education.

Whilst most young people reported positive relationships with family, some realised that a are influenced by negative impacts at home.

Considerable time was spent on the ‘Ripple effect’ of exclusion from school. PF team shared examples of yp they know who will brag to friends about how much better than mainstream school their new education placement is to save face, when in reality they hated it and wished to be back in their previous school.

• Initially forms recorded ‘safety with team,’ high, but ‘trust,’ low.; By the end of the programme they trusted staff members enough to disclose information about themselves, relationships with others and would feel comfortable engaging with staff in a different setting to discuss feelings and emotions.

All the young people in the group expressed a desire to stay at this school to complete their GCSE’s and further if they were granted a place in sixth form. We discussed this was at risk. We discussed their short-term and long-term aspirations/goals and desired pathways to reach them. Whilst some had already applied for sixth form and/or college and chosen subjects, some had not applied. Stating their behavior and/or academic ability.

----- Start of picture text -----
3 ATTENDED 5 OUT OF 8
NOW ATTEND
1-2-1
SESSIONS
OUTREACH
ACTIVITIES
----- End of picture text -----

13

12 OUTREACH

CASE STUDY: OUTREACH

OPEN ACCESS SESSIONS AND OPPORTUNITIES

SESSIONS AT THE BEGINNING OF ‘MISCHIEF NIGHT’ THE QUARTER CONCENTRATED 30TH OCTOBER SAW STAFF ON THE NEGATIVE IMPACT THAT WORKING UNTIL 11PM COVID HAS HAD ON YOUNG SUPPORTING THE WIDER PEOPLE YOUTH DIVERSION PROGRAMME

4,813 YOUNG PEOPLE SEEN (AGGREGATE)

390 OPEN ACCESS SESSIONS

DELIVERY TOOK PLACE IN THE LOCAL PARKS WHERE YOUNG PEOPLE ENGAGED WELL DURING SCHOOL HOLIDAYS

SESSIONS HAVE IMPROVED - YOUNG PEOPLE’S MENTAL HEALTH - THEIR PHYSICAL AND EMOTIONAL HEALTH THROUGH PARTICIPATION

ISSUE

Wanting to increase the number of young people in Open Access activities

Intervention

Young people learnt all about cooking. From choosing menus, exploring new tastes and working as a team, to learning new skills.

Some young people needed prompting when it came to kitchen hygiene and food safety. Collectively the group were shown how to use different knives and cutting techniques helping them feel more confident and safe in the kitchen.

The goals were to build confidence and skills in teamwork. To become confident in the kitchen. Food hygiene and safety qualification and education.

“BEING GIVEN THE OPPORTUNITY TO COOK AND LEARN ABOUT HEALTHY LIFESTYLES HELPED ME A LOT”

Outcomes

• At the start the group struggled with teamwork and often left things incomplete, but at the end they were able to start dividing tasks and working together such as creating a menu, shopping for the ingredient and then prepping, cooking and serving the menu. Individuals within the group who struggled with confidence were excelling in expressing their opinions and ideas at the end, as they were supported by other group members to have their say.

• Prior to the sessions the group had very limited basic knowledge of food hygiene and kitchen safety, many saying they have never cooked before or hardly get the chance to at home. At the end of the sessions, each individual had learnt the basics of properly hand washing, how to prevent cross contamination and skills such as using an oven and cutting.

“Being given the opportunity to cook and learn about healthy lifestyles helped me a lot. Knowing more about cooking and the difference between fast food and home cooked meals has made me want to do more and eat less rubbish.”

14 OUTREACH

SESSIONS INCLUDED

12 RECEIVED PERSONAL TUTOR SESSIONS INCLUDING ENGLISH AND MATHS

8 GAINED AQA QUALIFICATION 7 PENDING (DUE TO COVID) 2 ON A BREAK BUT LIKELY TO RETURN

----- Start of picture text -----
180
SESSIONS
----- End of picture text -----

SERVICES

TARGETED SUPPORT SERVICE (TSS)

COMMON TRENDS COVERED

1,364 TOTAL HOURS OF SUPPORT

232 YOUNG PEOPLE SUPPORTED

17

186 REFERRALS VIA SCHOOLS, SOCIAL WORKERS, EHAT & CARERS

RISK SCORES 87% IMPROVEMENT

IN REFERRALS FROM THE LOCAL INTERVENTION TEAM (LIT), WORKING WITH YOUNG PEOPLE WHO ARE ON THE CUSP OF ASB / CRIMINALITY AND POTENTIAL INVOLVEMENT IN COUNTY LINES

£210K + CRIMINAL JUSTICE SAVINGS

19

18 CASE STUDY: SERVICES

ISSUE

YP was referred to Positive Futures due to conflict with peer group and the risks surrounding this, how to deal with conflict and being bullied

Intervention

We agreed to work on a few topics: 1) ADHD psychoeducation (understanding and managing ADHD)

2) Constructive social enrichment

3) Emotional regulation strategies The goal we expressed to work on was “to control my behavior so I don’t escalate situations.”

YP educated in his ADHD medication. Towards the end of the intervention YP was reporting daily usage of his prescribed medication, a complete turnaround fom the start of the intervention.

YP responded very well to the opportunities for constructive and social enrichment to increase attendance at weekly support groups.

Work carried out around emotions and how they are linked to thoughts and behaviour. CBT showed YP how to moderate his thoughts in order to allow for helpful behaviors as well as distraction techniques.

YP was also supported indirectly by our Family Support Worker who has been helping his mum to manage the prevalence of risk within the family.

Outcomes

• YP started cooking and using Meccano and reading reference books instead of engaging in arguments with his family. He agreed to stay off social media (but found it hard to keep to this), he agreed to practice meditation daily using

the Head Space app. He runs away from potential trouble in the community rather than fighting.

• YP has developed a sense and safety and belonging at Positive Futures. He continues to attend weekly and is learning to play Trading Card Games with good role models. When here YP says “it’s good here, its calm”.

SERVICES FAMILY SUPPORT SERVICE

16 REFERRALS VIA TARGETED SUPPORT TEAM

54 FAMILIES SUPPORTED OVERALL

269 HOURS OF SUPPORT

COMMON TRENDS COVERED

20

21

THE BOARD

GRAHAM MORRIS OBE DIRECTOR

COLETTE MCKUNE MBE DIRECTOR

PAUL KENNEDY DIRECTOR & CHAIR

COLLETTE WILLIAMS DIRECTOR

AMANDA WILLS CBE DIRECTOR

23

22 FINANCIAL STATEMENTS

CHARITY NAME

Positive Futures North Liverpool Limited (Limited by Guarantee)

REGISTERED COMPANY NUMBER

07626625 (England and Wales)

Positive Futures North Liverpool Limited (A Company Limited by Guarantee)

Registered Company Number: 07626625 (England and Wales) Registered Charity Number: 1145598

Report Of The Trustees And Financial Statements For The Year Ended 31 March 2022

REGISTERED CHARITY NUMBER

1145598

REGISTERED OFFICE

Unit B1 Tetlow Way Langham Street Liverpool L4 4QS

TRUSTEES

CONTENTS

PA Kennedy

G J Morris OBE

Trustees’ Report

Statement of Trustees responsibilities

Independent Examiner’s Report

Statement of Financial Activities

Balance Sheet

Statement of cash flows

Notes to the Financial Statements

C McKune MBE

C Williams (Appointed 7 June 2022)

A E Wills CBE (Appointed 7 June 2022)

INDEPENDENT EXAMINER

Haines Watts, Bridge House, Ashley Road, Hale, Altrincham, WA14 2UT

BANKERS

Co-Operative Bank, PO Box 250, Delf House, Southway, Skelmersdale, WN8 6WT

25

24

trustees report (including directors’ report) for the year ended 31 march 2022

The Trustees present their annual report and financial statements for the year ended 31 March 2022. The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the Charity’s governing document, the Companies Act 2006 and “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)”.

Objectives and activities

The charity operates principally in Liverpool, Knowsley, Sefton and Wirral and its objectives are:

trustees report (including directors’ report) (CONTINUED) for the year ended 31 march 2022

Achievements and performance

The charity has had another impactful year, given the volatility surrounding the on-going impact of COVID and the challenges faced by the ever increasing cost of living crisis. A key focus has been to get the young to engage in and return to activities, on the streets, in school or face to face in our 1-2-1’s. This has been demonstrated through our streets, schools and outreach services.

The team has made an extraordinary effort given this challenging backdrop and have continued to enable young people from Liverpool to achieve their potential. Services have been delivered using a combination of open access, targeted support work and personal development interventions.

We have continued our street work in partnership with the police and fire service, our family support work and the on-going distribution of food parcels.

Supporting thousands of young people in Liverpool every year, headline achievements include:

In addition to this, we have continued to progress with the development of our social enterprise - Positive Futures Homes. Progress has been significant over the last year with the refurbishment of the home, the recruitment of an experienced team and the application to Ofsted for the requisite accreditation.

Fundraising

Since inception, the organization has won contracts from Children in Need, Comic Relief, European Social Fund, Liverpool City Council, Housing Associations, to name a few. In total nearly £10 million pounds worth of investment has touched the lives of over 10,000 young people.

We seek to enable disadvantaged young people to achieve their full potential through our framework of Engage, Education, Enterprise and Empower.

Public benefit

When planning and programming activities for the local residents of Liverpool, the Trustees of Positive Futures North Liverpool Limited are mindful of the Charity Commissions guidance on Public Benefit. The Trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the Charity should undertake.

We do not undertake major fundraising from the general public. We do raise money from trusts and foundations. We attempt to maintain current income at stable rates.

Financial review

Our funders have continued to be supportive during this turbulent period, granting the charity funds to deliver on our objectives. Remaining agile, the charity has maintained its fund-raising activities and sought additional funds to support the challenges young people have faced. We continue to seek funding from Government, Trusts and Foundations to maintain sustainable service delivery. We continue to be grateful for their support and are satisfied with our financial performance.

Use of volunteers

Volunteers are usually, although not exclusively, young people. They support the youth activities, help out with paper work, planning sessions and supporting younger children.

26

27

trustees report (including directors’ report) (CONTINUED) for the year ended 31 march 2022

The Trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

(Resigned 31 May 2022)

Reserves policy

The Trustees have examined the charity’s requirements for reserves in light of the main risks to the organisation, together with the on-going economic uncertainty. We know we do great things that have a real impact on the young people and communities with whom we interact. Our reserves policy has to recognise that due to the tenuous nature of our funding, which can be prone to large swings, as a result of changes in government funding at short notice. We therefore believe that for our long-term sustainability, this requires us to hold larger reserves so we can withstand these short-term aberrations.

The Trustees have established a policy whereby the unrestricted funds not committed or invested in tangible fixed assets held by the charily should be 6-9 months of the expenditure, plus any subsequent wind down costs. Based on the budgeted monthly fixed overhead expenditure for 2022/2023, plus the estimated wind-up costs, this figure is £250,000 - £300,000.

The reserves are needed to meet the working capital requirements of the charity and the Trustees are confident that at this level they would be able to continue the current activities of the charity in the event of a significant drop in funding. The present level of unrestricted reserves available to the charity of £281,705, is a reduction from last year, demonstrating the impact of the pandemic. At the same time, it is still a substantial number with regards to the need to accelerate the windup process. The intent of the Trustees is to continue to ensure that the Charily operates with a surplus, thereby facilitating the increase of the reserves to the required level.

Plans for future periods

The trustees and management continue to set a clear strategy for the Charity.

To enable and strengthen the on-going sustainability of the Charity and increase delivery and outcomes, we will seek to widen our funding streams by strengthening our marketing capability and increasing our profile to existing and potential new funders. This will enable us to clearly articulate the impact we have on young people in the city.

We will continue to build on the success of Future Lines, a programme dedicated to diverting young people away from crime. Initially we will deliver an 18 month pilot - Transitions, looking at getting young people back into school.

In addition to this, we will continue to deliver the continued progress towards our social enterprise - Positive Homes. Our experienced team anticipate the opening of our first Positive Homes in 2022 and will look to build on its success.

Structure, governance and management

The organisation, which is a registered charity limited by guarantee (number 1145598) was incorporated on 9 May 2011. The governing document is the company’s memorandum and articles of association (registered number 07626625). Every member of the charity undertakes to contribute to the assets of the society, in the event of being wound up while he or she is a member or within one year of ceasing to be a member, such amount as may be required, not exceeding £1.

(Appointed 7 June 2022) (Appointed 7 June 2022)

Method and recruitment of trustees

Trustees will approve the retirement of existing Directors and/or the recruitment of new Trustees in accordance with the Articles of Association.

Induction and training of new trustees

Trustees are appointed on the basis of their ability to bring to the board a range of skills to assist in the governance and development of the Charity. Before appointment. they are guided by the General Manager through a comprehensive induction procedure designed to give them a complete understanding of the aims and aspirations of the Charity. In addition, Charity Commission literature is given to all Trustees on an on going basis in order to assist them to understand their legal responsibilities.

Organisation

Positive Futures North Liverpool Limited has a board who meet at least 6 times per year and are responsible for the strategic direction and policies of the charity. Many day-to-day decisions are delegated to the Chief Executive and the administration including recruitment and day to day financial operations.

Risk management

The Directors have examined the major strategic, business and operational risks which the charity faces and confirm that systems have been established to enable regular reviews and actions to mitigate risks. Potential risks identified by the Trustees to the constitution of the Association’s activities are:

  1. Loss of funding streams

  2. Failure of Positive Futures Homes venture

  3. Loss of access to adequate levels and/or inexperienced staff

The Trustees have sought to minimise these risks in the following ways:

29

28

Remuneration policy

The CEO prepares a paper report for the board to make decisions on pay and remuneration. Voluntary Sector CEO Annual Salary Report is used for management benchmarking and Human Performance HR services provide a sector-based survey for other team member benchmarks.

Relationship with wider networks

The charity has key relationships with UK Youth, LCVS and National Youth Agency (NYA).

Significant partnerships exist across all sectors; statutory (police, youth offending, youth services, social services), Trusts & Foundations (funders), Schools and voluntary sector agencies in the youth space.

The Trustees report was approved by the Board of Trustees.

P A Kennedy Director Date: 7/9/2022

STATEMENT OF TRUSTEES RESPONSIBILITIES FOR THE YEAR ENDED 31 MARCH 2022

The Trustees, who are also the directors of Positive Futures North Liverpool Limited for the purpose of company Jaw, are responsible for preparing the Trustees Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company Law requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year. In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

30

INDEPENDENT EXAMINER’S REPORT

TO THE TRUSTEES OF POSITIVE FUTURES NORTH LIVERPOOL LIMITED

I report to the Trustees on my examination of the financial statements of Positive Futures North Liverpool Limited (the Charity) for the year ended 31 March 2022.

Responsibilities and basis of report

As the Trustees of the Charity (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 (the 2006 Act).

Having satisfied myself that the financial statements of the Charily are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the Charity’s financial statements carried out under section 145 of the Charities Act 2011 (the 2011 Act). In carrying out my examination I have followed all the applicable Directions given by the Charity

Commission under section 145(5)(b) of the 2011 Act.

Independent examiner’s statement

Since the Charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of ICAEW, which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order lo enable a proper understanding of the financial statements to be reached.

John Whittick FCA Haines Watts Chartered Accountants Bridge House Ashley Road Hale WA14 2UT

Date: 7.9.22

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2022

31

Unrestricted Designated Restricted Total Unrestricted Designated Restricted Total
funds funds funds funds funds funds
2022 2022 2022 2022 2021 2021 2021 2021
Notes
£		 £ £ £ £ £ £ £
Income and endowments from:
Donations and legacies 3 2,718 12,175 14,893 13,444 18,550 - 31,994
Charitable activities
Investments
Other income		 4
5
6		 45,383
13,726-		 422,828- 468,211
13,726		 11,947 138,053
2,778		 389,932 527,985
2,778
11,947
Total income 2,718 71,284 422,828 496,830 25,391 159,381 389,932 574,704
Expenditure on:
Charitable activities 7 95,199 103,595 363,342 562,136 50,312 78,472 374,915 503,699
Net (outgoing)/incoming resources before
transfers		 (92,481)
(32,311)		 59,486 (65,306)
(24,921)		 80,909 15,017 71,005

~~3~~ 2

STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED) INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2022

Net (outgoing)lincoming resources before transfers

transfers
Gross transfers between funds
Net (expenditure)/income fr the year/
Net movement in funds
Fund balances at 1 April 2021
Fund balances at 31 March 2022		 (92,481)
83,010
(9,471)
291,176
281,705		 (32,311)
30,747
(1,564)
469,314
467,750		 59,486
(113,757)
(54,271)
161,676
107,405		 (65,306)
(65,306)
922,166
856,860		 (24,921)
80,909
33,320
135,310
8,399
216,219
282,776
253,095
291,175
469,314
15,017
71,005
(168,630)
(153,613)
71,005
315,289
851,160
161,676
922,165

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.

33 balance sheet

as at 31 MARCH 2022

Fixed assets
Tangibleassets
Currentassets
Debtor
Cash at bank and in hand
Creditors: amountsfalling duewithin
Notes
11
12
one year
13
Net current assets
Totalassetsless current llabllitles
Income funds
Restricted funds
Designated funds
Unrstricted funds		 2022
240,553
351,607
592,160
(14,695)		 £
279,395
577,465
856,860
107,405
467,750
281,705
856,860		 2021
£
203,529
447,602
651,131
(8,656)
£
279,690
642,475
922,165
161,676
469,314
291,175
922,165

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2022,

The directors acknowledge their responsibilities for complying wilh the requirements of the Companies Act 2006 wilh respect to accounting records and the preparation of financlal statements,

The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476,

These financial statements have been prepared In accordance with the provisions applicable to companies subject to the small companies regime,

The financial statements were approved by the Trustees on ,,,,,,,07/09/2022 ......

,<,-) t)fl._ "'i��\:;;;:....-.-::.:::.�.

PA Kennedy Trustee

Company Registration No, 07626625

34 STATEMENT OF CASH FLOWS

FOR THE YEAR ENDED 31 MARCH 2022

2022 2021
Notes £ £ £
Cash flows from operating activities
Cash absorbed by operations 16 (89,424) (99,876)
Investing activities
Purchase of tangible fixed assets (20,297) (7,970)
Investment income received 13,726 2,778
Netcash used in investing activities (6,571) (5,192)
Netcash used In financing activities
Net decrease In cash and cash equivalents (95,995) (105,068)
Cash and cash equivalents at beginning of year 447,602 552,670
Cash and cash equivalents at end of year 351,607 447,602

35 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

1 Accounting policies

Charity information

Positive Futures North Liverpool Limited Is a private company limited by guarantee incorporated in England and Wales, The registered office is Unit 81, Tetlow Way, Liverpool, L4 4QS,

1.1 Accounting convention

The financial statements have been prepared in accordance with the Charity's [governing document], the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" ("FRS 102") and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019). The Charity is a Public Benefit Entity as defined by FRS 102,

The financial statements are prepared in sterling, which is the functional currency of the Charity, Monetary amounts In these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2 Going concern

Al the time of approving the financial statements, lhe Trustees have a reasonable expectation that the Charity has adequate resources to continue In operational existence for the foreseeable future. Thus the Trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable 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 conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out In the notes to the financial statements.

Designated funds are subject to specific conditions by donors that the capital must be maintained by the Charity.

1.4 Incoming resources

Income is recognised when the Charity is legally entitled to it after any performance conditions have 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 recegnised once the Charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise ii the Charily has been notified of an impending distribution, the amount Is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

36 NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

1 Accounting policies

(Continued)

The charity receives government grants in respect of staff furlough during the COVID-19 pandemic and support to assist the charity in its aims. Income from government and other grants are recognised at fair value when the charity has entitlement after any performance conditions have been met, it is probable that the income will be received and the amount can be measured reliably. If entitlement is not met then these amounts are deferred.

1.5 Resources expended

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset's use.

Resources expended are accounted for when paid. Expenditure is attributed to cost categories based on the amount expended during the year. The irrecoverable element of VAT is included with the item of expenses to which it relates.

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include office costs, finance, personnel, payroll and governance costs which support the charity's activities. The bases on which support costs have been allocated are set out in note 7.

1.6 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

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:

Land and buildings nil Fixtures and fittings 25% straight line Computer equipment 33% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7 Impairment of fixed assets

At each reporting end date, the Charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an 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).

1.8 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

37 NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

1 Accounting policies

(Continued)

1.9 Financial instruments

The Charity has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the Charity's balance sheet when the Charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial I/abilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial I/abilities

Financial liabilities are derecognised when the Charity's contractual obligations expire or are discharged or cancelled.

1.1 O Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received.

Termination benefits are recognised immediately as an expense when the Charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

2 Critical accounting estimates and judgements

In the application of the Charity's accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

38 NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2022

3 Donations and legacies

Unrestricted Designated
funds
funds
2022
2022
£
Donations and gifts
2,718
5,175
Voluntary income
Serviceprovider income
7,000
2,718
12,175		 TotalUnrestrictedDesignated
funds
funds
2022
2021
2021
£
£
£
7,893
3,444
17,800
10,000
7,000
750
14,893
13,444
18,550		 Ttal
2021
£
21,244
10,000
750
31,994

4 Charitable activities

Grants from
Government
Institutions
grants
2022
2022
£
Grants
327,166
141,045
Analysis by fund
Designated funds
43,355
2,028
Restricted funds
283,811
139,017
327,166
141,045		 Total
Grants from
Government
Total
2022
institutions
grants
2021
2021
2021
£
£
£
£
468,211
438,048
89,937
527,985
45,383
105,505
32,548
138,053
422,828
332,543
57,389
389,932
468,211
438,048
89,937
527,985

5 Investments

Designated Designated
funds funds
2022 2021
£
Rental income 6,800
Interest receivable 6,926 2,778
13,726 2,778

39 NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2022

6 Other income

Other trading activities
7
Charitable activities
Depreciation
Staff costs
Operations and activities
Other costs
Marketing
Computer running costs
Printing, postage and stationery
Legal & professional fees
Travel expenses
Light, heat and water
Rent and rates
Insurance
Repairs & maintenance
Telephone
Bank charges
Subscriptions
Share of suppor costs (see note 8)
Share of governance costs (see note 8)
Analysis by fund
Unrestricted funds
Designated funds
Restricted funds		 TotalUnrestricted
funds
2022
£
2022
£
20,593
331,628
74,732
10,516
12,028
743
2,440
21,857
3,186
6,324
12,303
5,326
26,930
3,947
11
2,520
535,084
25,312
1,740
562,136
95,199
103,595
363,342
562,136
2021
£
11,947
2021
£
21,242
296,203
135,329
9,081
14,438
1,222
3,269
16,293
3,924
7,019
7,367
7,674
18,902
4,015
92
2,532
473,018
27,801
2,880
503,699
50,312
78,472
374,915
503,699		 TotalUnrestricted
funds
2022
£
2022
£
20,593
331,628
74,732
10,516
12,028
743
2,440
21,857
3,186
6,324
12,303
5,326
26,930
3,947
11
2,520
535,084
25,312
1,740
562,136
95,199
103,595
363,342
562,136
2021
£
11,947
2021
£
21,242
296,203
135,329
9,081
14,438
1,222
3,269
16,293
3,924
7,019
7,367
7,674
18,902
4,015
92
2,532
473,018
27,801
2,880
503,699
50,312
78,472
374,915
503,699
503,699

All expenditure on charitable activities is for the sole purpose of the charity, which is youth development.

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

~~4~~ 0

8 Support costs

Support costs
Support Governance 2022 Suppor Governance 2021 Basis of allocation
costs
costs		 costs costs
£
£		 £ £ £ £
Staf costs 25,312 25,312 27,801 27,801 Administration of charity
Accountancy Governance - accountancy
and independent
1,740 1,740 2,880 2,880 examination fees
25,312
1,740		 27,052 27,801 2,880 30,681

41

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

9 Trustees

None of the Trustees (or any persons connected with them) received any remuneration or benefits from the Charity during the year.

No trustees expenses were incurred during the current or previous year.

10 Employees

The average monthly number of employees during the year was:

2022 2021
Number Number
Charitable activities 20 24
Administration 1
Total 21 25
Employment costs 2022 2021
£ £
Wages and salaries 320,946 294,940
Social security costs 26,402 20,605
Pension costs 6,239 5,868
Healthcare costs 3,353 2,592
356,940 324,005

There were no employees whose annual remuneration was £60,000 or more.

42 NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2022

11 Tangible fixed assets

Cost
At1April 2021
Additions
At 31 March 2022
Depreciation and impairment
At 1 April 2021
Deprciation charged in the year
At 31 March 2022
Carrying amount
At 31 March 2022
At 31 March 2021
12
Debtors
Amounts falling due within one year:
Other debtors
Amounts owed by related parties
13
Creditors: amounts falling due within one year
Other taxation and social security
Trade creditors
Accruals and deferred income		 Land and
Fixtures and
Computer
buildings
fittings
equipment
£
£
£
236,527
81,503
3,000
4,800
15,496
236,527
86,303
18,496
40,472
866
20,376
217
60,848
1,083
236,527
25,455
17,413
236,526
41,030
2,134
2022
£
850
239,705
240,555
2022
£
8,224
4,731
1,740
14,695		 Ttal
£
321,030
20,296
341,326
41,338
20,593
61,931
279,395
279,690
2021
£
750
202,779
203,529
2021
£
6,976
1,680
8,656

14 Capital commitments

The company is committed to completing the purchase and fit out of a property and £250,000 was allocated to the Designated Fund for this purpose. To date £236,526 has been spent on this project.

43 NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

15 Related party transactions

At the balance sheet date, £239,705 (2021: £202,779) was due from Positive Homes for Positive Futures Limited, a company with common directors. This loan attracts interest of 3% per annum and is not expected to be recovered in the short term.

16
Cash generated from operations
(Deficit)/surpus for the year
Adjustments for:
Investment income recognised in statement of financial activities
Depreciation and impairment of tangible fixed assets
Movements in working capital:
(Increase) in debtors
lncrease/(decrease) in creditors
Cash absorbed by operations		 2022
2021
£
(65,306)
71,005
(13,726)
(2,778)
20,593
21,242
(37,024)
(188,519)
6,039
(827)
(89,424)
(99,877)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

44

17 Analysis of net assets between funds

Unrestricted
Designated Restricted
funds
funds
funds
2022
2022
2022
£
£
£
Fund balances at 31
March 2022 are
represented by:
Tangible assets
20,656
236,526
22,212
Current assets/(liabilities)
261,082
231,569
86,099
Provisions / pensions
(33)
(345)
(906)
281,705
467,750
107,405		 Ttal
Unrestricted funds Designated
Restricted
Total
funds
funds
2022
2021
2021
2021
2021
£
£
£
£
£
279,395
41,030
236,526
2,134
279,690
578,749
250,149
233,008
160,492
643,650
(1,283)
(4)
(220)
(950)
(1,175)
856,860
291,175
469,314
161,676
922,165

The pension liability has been allocated between funds based on the wages and salaries cost allocation between funds.

Movement in funds Balance Incoming Resources Transfers Balance
2021 Resources Expended In/ (Out) 2022
Unrestricted funds £ £ £ £ £
General fund 291,175 2,718 (95,199) 83,010 281,705
291,175 2,718 (95,199) 83,010 281,705

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

17 Analysis of net assets between funds

----- Start of picture text -----
(Continued)
----- End of picture text -----

45

Restricted funds

Engage
Enterprise
Educate
Empower
Designated funds
Refurbishment
New building
Future Funds
Total funds		 98,437
18,935
11,069
33,235
161,676
3,094
250,000
216,220
469,314
922,165		 278,933
41,645
6,250
96,000
422,828
71,284
71,284
(233,103)
(42,494)
(6,467)
(81,278)
(363,342)
(103,595)
(103,595)
496,830
(562, 136)		 (89,959)
(10,693)
(8,935)
(4,169)
(113,757)
30,747
30,747		 54,308
7,39�
1,91�
43,787
107,405
I7
3,094
250,000
214,651
467,750
856,860

Engage Enterprise Educate Empower

Designated funds

Refurbishment New building Future Funds

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

17 Analysis of net assets between funds

(Continued)

46

The purposes and plans of charity funds are as follows:

Unrestricted funds: Unrestricted funds are for the purpose of investing in youth development activity. Restricted funds: Restricted funds are those given to us by individual foundations and trusts to be spent according to the original bids applied for. They relate to youth development activities.

Designated funds: Designated funds are for the purpose of supporting the essential strategic development of Positive Futures, post COVID-19.

We have received funds for our 4 major programmes "Engage", "Enterprise", "Educate" and "Empower" and would like to thank all the following donors for their support in enabling us to carry out our work:

Burba Bank Extension Community Fund

Comic Relief

HAF John Armitage Charitable Trust

KFC MPAC

Operation Stonehaven (Merpol) Merseyside Police & Crime Commissioner

St James Place Steve Morgan Foundation The Big Lottery Fund Youth Investment Fund