2025-03-31-accounts

Company registration number 07626625 (En9land and Wales) Charlty reglstratlon number 1145598 (England and Wales) Positive Futures North Liverpool Limited Consolidated annual report and financial statements For the year ended 31 March 2025

Positive Futures North Liverpool Limited Legal and administrative infromation Trustees P A Kennedy C McKune M&E G J Morrls OBE S D Malone C Williams (Appointed 4 September 20251 Senior Leadership Team Hannah Allen Group Chlef Executlve (from April 2025) Qutgoing CEO Ito December 20241 Operation Manager (to June 20251 Directors of Homes Financial Controller Youlh Work Manager Clare Corran Karen Harrls Pam Constance John Clarke Clare Cody Country of Incorporatlon United Kingdom IFngland and Wales) 07626625 Charlty regl$tratlon England and Wales 1145598 Reglst•red offlce 181 Townsend Lane Clubmoor Uverpool England LL3 9DY Auditor OJH Audit Lirnited St George's House 56 Peter street Manchester M2 3NQ

Positive Futures North Liverpool Limited Contents Paye Chalrman's statement Trustees report Independent audbtor's report 9- 11 Statement ol financial activities 12- 13 Balance sheet 14 Statement of cash flows 16 Notes to the financial statement5 17-33

Positive Futures North Liverpool Limited Chairman's statement For the year ended 31 March 2025 Message Irom Hannah Allen, Group Chief Executive "This year has been one of transformation, renewal and reconnectlon. The Él mllllon refurbishment of our new home at Townsend Lane marks not just an investment in bricks and mortar, but in belongingi a space built by and for the young people we serve. Since stepping into the role of Group CEO, I've seen first-hand Ihe power OF relalionships, trust and hope. Whether through young people having a safe space with positive role models as youth workers, or observing first hand young person In our care recelvlng thelr GCSES and taking thelr next step Into college. Our Lo-year Strategy commits to a simple but radical goal, making youth work a right, not a privilege. Over the next decade, Positive FutU￿S and Positive Homes will expand our reach across the Liverpool City Region, growing Irom Indlvldual Interventlons to a system that truly supports every young person, especlally those In ￿re or on the edge of care. 'm deeply 9ratefvl to our team, Trustees, funder5 and partners who contlnue to walk be51de u5. Together, we're bulldlng a clty where every young person has the chance to thrlve and every home Is a place of safety and Hannah Allen, Group Chlef Executlve Me55aoe Irom Paul Kennedy, Chair of Trustees "2024125 has been a year that remlnded us of what strong leadershlp, collaboratlon and purpose can achleve. The Board extends slncere thanks lo outgolng CEO Clare Corran for her years of service, and welcomes Hannah Allen, whose energy and vision have reinvigorated our rnis5ion. The completion of our new horrE at Townsend Lane, the opening of new Posltive Homes and the expansion of trauma-informed support services are tangible symbols of progress but the true measure of success lies in the lives changed and the young people empowered to beliewe in themselves. The next decade will See us build on this foundation.. growing our provision, deepening partnerships and ensuring sustainability Ihrough sound gowernanee and financial stewardship. On behalf of the Trustees, thank you to everyone., our team, volunteers, funders and partners who make this work Possible. Your belief in young people drives everything we do. Paul Kennedy. Chair ¢1 Trustees

Positive Futures North Liverpool Limited Trustees report (including directors. report) For the year ended 31 March 2025 The Trustee5 present their annual report and financial statements for the year ended 31 March 2025. The financial statements have been prepared in accordance with the accounting policies set out in note I to the financial statements and comply with the Charity's governing document, the Companies Art 2006 and "Accounting nd ReportSng by Ch3rltles.' Statement of Recommended Practyce appllcable to charftSes preparlng thelr accounts In accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 leffertive l January 20191" Objertlves and artlvltles Posltive Futures exSsts to advance the We￿are, education and Ilfe chance5 of chlldren and young people, partlcularly those in or on the edge of Gare, through youth work, rnentoring and the provision of safe, supportive environments. The Trustees conflrm that all attlvitles comply wlth the Cha￿tleS Act 2011 and the Charlty Commlsslon's guldance on public benefit. Our Ml•glon To empower young people to achleve thelr potentlal through relation5hlps, trust ar,d opportunltyi ensurlng they are Safe, 5UPPOrted and inspired to thrive. Our Vlslgn A Liverpool City Region where all young people, particularly those in or on the edge of care, have access to the relationshlps, opportunltles and envlronments they need to bulld posltlve futures,

Positive Futures North Liverpool Limited Trustees report (including directors. report) (continued) For the year ended 31 March 2025 Achievement$ and performarnce Headline Achievements Measure Young people engaged Famllies supported l.. I support recipient5 Attendance Improven)ent Iveekly digital users Team trained (youth & family workl 202412S Change 1,842 187 312 +8.5 '10 155 48 +18 Oh New +400 Targeted Support Service (TSS) 312 young people received trauma-informed mentoring. 71 Oh re-engaged with education or training. 84 OID reported higher confidence and self-esteem. 68 % reduced behavioural incident5. Outcome Star average +2.4 polnts. Family Support and Early Help 49 famllle5 supported Inten51vely. Fam ly Star average + 12 points. 74 % Improved communication; 67 trh reduced confllct, Several famllies avolded escalatlon to statutory services. 14•w Transltlons ProJ•ct 47 persistenlly absent pupils supported. 83 one-to-one engagernents and 36 introduction meetings held. 61 0/0 Improved school routlne and communlcJtlon. Risk scores reduced by up to 35 points. Digital In¢lusion and Learning • 155 weekly users of the new Educatlon & IT Sulte. Homework clvb5, online safety and employability 5ession5 delivered. Upgraded broadL)and and safe9uarding Systems. Youth Work and Community Engagement Over 1,200 young people attended weekly sessions. Detached youth work delivered 336 hour5 of community engagement, Strengthening 5afetyi trust and connection acros5 local neighbourhoods. VOSS (Voluntary Sector Outreach Support Servlce) 1.finn+ ytsijng ppnplp *.ngagpd arrthss flvp wards. 975 participated in issue-based sessions. Antl-social behaviour in key hot5POts reduced by 25 %. Consortium formalising Incorporation in 2025126.

Positive Futures North Liverpool Limited Trustees report (including directors. report) (continued) For the year ended 31 March 2025 Positive Homes Liverpool Seven young people were supported in hlgh-qualily, trauma-inlormed homes with IOOO/o participatlon in education, employment or training. The homes continue to embodyhlgh-quallty care and stablllty, helplng young people to bulld relatlonshlps, routlne and confidence. Social Value and Return on Investment Outcome Education re-engagement Ivellbeing & resilience Dlgital Incluslon Residential stability Total S¢xial Value 2024125 Return on Investfflent Estlm)ted Value £0.72 million £0.42 million ÉO.11 mllllon £0.17 million £1.42 million £3.10 per £1 invegted Financial review 2024-25 Wi15 cj Stronger year for the charltyi although there remalned pressure on costs ènd salarfes. The charity returned a surplus for the year of £664,939 (2024.. £346,369), however this Included a capltal grant Income of £688, 176 towards the refurbishrnent of ihe new centre at Townsend Lane. Income in 2024-25 increased from E2,259,528 to £1,588,098 with £ 1,450,533 of restricted fvnding compared to £ 886,714 In 2024, On 3L March 2025 Posltlve Futures Group had tgtal reserves of E L,792,079, Including restrlcled reserves of £ 576,2 14 and designated reserves of £ 1, 151,588. General unrestricted reserves were £64,277 and the charity 15 seeklng new funding lo cover any potentlal furure risks and meet the reserves pollcv. Gelng ryjncern At the time of approving the accounts, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational exisience for the foreseeable future. Thus, the trustees continue to adopt the going concern ba515 of accounting in preparing the account5. We have set a budger for 2025-26 to improve income and reduce expenditure and at the en¢J of the second quarter re on track. Looking ahead, we are not aware of anything that causes us concern relating to the budget sel.

Positive Futures North Liverpool Limited Trustees report (including directors. report) (continued) For the year ended 31 March 2025 Reserves policy It is the policy of the charity that unrestricted funds which have not been identified as designated funds (covering outstanding leases and essential salaries for three months, as well as the write down of designated ass@tsl shoLJld be at least 3 months. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity's current activities while consideration is given to ways in whlch addlllonal funds may be raised. The level of free reserves will contlnue to be monltored thls to ensure the value is suificienL to cover the winding up costs of the charityi and where it is in excess will look at the most ppropriate ways to allocate any surplus of funds to the objectives of the charity. Group Summary 2024125 Category Income Positive Futures Liverpool PDSltive Horneg Ltd Group Total £L,6L4,182 £739,914 £2,259,529 Expenditur? 1£917,362} (£709,352) 1£1,594,5901 Operating Surplus £696,820 £30,562 £664,939 Glft Aid transfer £62,443 from sub51diary 1£62,4431 Cash at bank (group est.) £290,154 £206,051 Unrestricted reserves £33,715 £30,562 £496,205 £64,277 Group liquidity remains strong, with no long.term debt and sound governance controls. Team capacity increased ta 34 ￿E, rellecling service growth and investment in worklorce development. The Finance Committee manage5 the potential risks to the Positive Futures GroLJP using the Risk Register which continues to develop. An action plan is used to reduce any hi9h.risk areas to a low to medium in an atteptable tlmescale. The main risks nf the charity are.. Income and demand Safeguarding ol chlldren Increased costs Staff retentlon, especSally senlor leadershlp

Positive Futures North Liverpool Limited Trustees report (including directors. report) (continued) For the year ended 31 March 2025 Plans for future peric>ds Positive Futurcs, vision ond mission, as 5Ct out in thc 10-YcJr SlratC9y, will guid¢ thc ncxt phasc of growth and impact. Strategic priorities include.. Youth Work for All - In partnership with Young Liverpool engage 10,000 young people, train 3QO youth workers, and launch a long-term Young Leaders develrjpment programme ta grow the neyt generatlon or practitioners. Famlly Stablllty and Early Help - Deliver early intervention to reduce escalation to statutory services. Positive Homes Expansion Grow to 10 homes and 21 placements. Tran$ltlons & Care Leavers Support - Strengthen educatlon, employment and Independence pathways. evidence & Innovation - Build research partner5hip5 through the Liverpool Knowledge Quarter. All surpluses are re-invested into Positive Horne5 and frontline Services to ensure 5UStainability and long-term Impact. Structurey governanc• and maTragevn•nt P051tive FUtU￿S North Liverpool is a regISte￿d charity and company limited by guarantee. The Board of Trustee5 provides governance and oversight, supported by sub-committees covering finance, safeguarding, audir and rlsk. Trustees are recrulted through an open process using a skllls matrlx allgned to the Charlty Governance Code, In 2024125, a governance review introduced a new frustee Skills Matrix, Governance Statetrienl template and Policy Publication Plan. Operational management is delegated to the Group CEO and leadership team within agreed schernes ol delegation. The charity is a not-for-profit companyi litnited by guarantee, and 15 govemed by it5 memorèndum and articles ol a5soclatlon, Poslllve Hr>mes lor Posltlve Futures Is a company Ilmlted by guarantee wlth Posltlve Futures North Liverpool being the 501e guarantor. This leads to a group structure. The trustees, who are algo the directors for the purpose of company law, and who served durlng the year were,. P A Kennedv C McKune MBE G J Morris OBE A E Wills CBE S D Malone N Hidderley (Resigned 20 January 20251 (Appolnted 25 September 2024 and reslgned 25 September 20251 (Appointed 4 September 20251 C Williams

Positive Futures North Liverpool Limited Trustees report (including directors. report) (continued) For the year ended 31 March 2025 Key management Hannah Allen. Chief Executive, works with a senior management team consisting of Pam Constance Head of Operations, John Clarke, Group Financial Controller and Clare Cody, Youth Work Manager. Although there have been staffing chan9es in the year - the management team feels robust and is working well together. New Trustees follow a set Inductlon plan coverlng role5 and responslbllltles, an overvlew of the groups work, statutory requirements and Finance. All trustees re￿1ve regular updates via the Finance Committee. Appointment ione of the trustees ias any beneficial interest in the company. All the trustees are members of the company and guarantee to contribute £1 in the event of a windino up. Our Trustee5 have legal responsibility for the work of the Positive Future5 Group. Their responsibilitie5 include.. Overseelng the work of the Chlef Executive and the management of the group. Agreeing the srrategy for the development and growth of the group. Ensuring that the group meets its legal responsibilities. Ensuring sound financial management of the group, During 2025-26 the trustee5 are conductln9 a Governance Re¥,lew to ensure th15 remalns flt fgr purpose and fullv compliant with the Charity Commission and Companies House guidelines. Statement of Trustees responslbllltles The trusteés, who are also the directors of Positive Futures North Liverpool and Positive Homes for Positive Futures Igr the purpose of company law, a￿ responslble for preparing the Trustee5' Report and the accounts In accordance wiLh £ppli¢able law and Unlted Kingdom Accountlng Standards Iunlted Kingdom Generally Accepted Accounting Practice). Company Law requlres the trLJStèès to prepare accounts for each flnanclal year whlch glve a true and falr plcture of the chai'lty and of the incomin9 I-esoui-ces and appllutlon of I'esouire5, Includlng the income and expendlture, gf the charitable company for that year. In prepariwJ these accounts, the trustees ar requlred to.. sele¢t suitable accounting policies ènd then apply them consistently observe the rnelhods and principles in the Charitie5 SOkP make judgements and estimate5 that are reasonable and pruclent State whether applicable UK Accounting Standards have been followed, subject to any material departure5 dlrlosod and èxplaSned In thp arcounts prepare the accounts on the 90ing ￿oncern basis unless it is inappropriate to presume that the charity will continue in operation, The trustees a￿ responsible for keeping adequate accounting records that disclose with reasonable accuracy at any timo the financial position of the Charity and cnable them to ensure that the accounts comply with the Companies Act 2006. They are a150 responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the preventlon and detectlon of fraud and other IrregulaHtSes.

Positive Futures North Liverpool Limited Trustees report (including directors. report) (continued) For the year ended 31 March 2025 Auditor In accordance with the company's articles, a resolution proposing that DJH Audit Limited be reappointed as auditor of the company wlll be put at a General Meeting. The Trustees thank our entlre team, volunteers and young people for thelr dedlcatlon. compasslon and creatlvlty. We also extend our gratitude to our funders and partners, including: Garfield Weston Foundation Groundwork UK Liverpool City Council • HAF Mcrscysidc Pollcc & Crlmc Comm155loncr Project Medusa Operation Stonehaven {Merpoll Sedulo Steve Morgan Foundatlon st James's Place Charitable Foundation The Big Lottery Fund The Stone Family Torus Group The Trustees report vias approved by the 8oard of Trustees, P A Kennedv Director 21 December 2025

Positive Futures North Liverpool Limited Independent auditor's report To the Trustees of Positive Futures North Liverpool Limited Opinion We have audited the financial statements of Positive Futures North Liverpool Limited Ithe 'Charity') for the year ende0 31 March 2025 which comprise the statement of financial actlvlties, Che balance sheet, the statement of cash flows and Doles to the linancial sialements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting standard 102 The Financial Reporting Standard applicable in the UK and Republic or Ireland (United Kingdom Generally Accepted Accounting Practice). In our oplnlon, the flnanclal statements: give a true and fair view of the state of the charitable company's affairs as at 31 March 2025 and OF Its Incomln9 resources and ajpllcatlon of resources, for the year then ended: have been properly prepared In accordance wlth Unlted Klngdom Generally Accepted Accountlng Practlce. and have been prepared in accordance viith the requirements of the Companies Act 2006. Ba$1$ for oplnlon We Conducted our audil in accordance with International Standards on Auditing IVKI {ISAs IUKII and applicable law. Our responsibilities under those standards are further described in the Auditor's respon&bilities for the audit or the Ilnancial statements sectlon of our report. We are independent of the Charity In accordance with the ethlcal requirements that are relevant to our audlt of the flnancial statements in the UK, Including the FRC'S Elhical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Conclusions relatinp to going concern In auditing the financial statements, we have concluded that the Trustee5 use of the going concern basis of ccountlrng In the preparatlon ol the flnancibl statements Is approP￿at￿. Based on the work we have performed, we have not identified any material uncertainties relating to events or condltlons that, IndlvldLJally or collertlvely, may cast slgnlficant doubt on the Charlly's ablllty lo contlnue as a golng concern for a perlod of at least twelve months from when the financial stslements are authorlsed for issue. Qur responsibilities and the responsibilities of Ihe Trustees with respect lo going concern a￿ described in the relevant Sections of this report. Other information The other information comprises the Information Induded in the annual report other than the financlal statements and our audlLor's report thereon, The Trustees are ￿spOnsIble for the otner Informatlon contalne¢J wlth"n the nnual report. Our opinion on the financial statements does not cover the other inft)rmation and we do not express ny form of assurance concluslon thereon. Our respc>nslbillty Is to read the other Informatlon and, In dolng $0, consider whether the other information is materially inconsistent with the financial statements Dr uur knowledge obtained In the course of the audlt, or otherwise appears to be materially mlsstated. If we identlfy such materlal inconsistencies or apparent materièl rnisstatements. we are required to determine whether this gives rise to a material misstatement in the financial Sta￿eMentS themselves. If, based on the work we have perfomied, we conclude that there is a material misslalement of this other inrormation, we are required to report that facl. We have nothlng to report in this regard.

Positive Futures North Liverpool Limited Independent auditor's report (continued) To the Trustees of Positive Futures North Liverpool Limited Matters on which we are required to report by exception We have nothing to report in re5pert of the following matters in relation to which the Charities (Accounts and Reports} Regulations 2006 requlres us co report ro you If, In our opinion.. the information given in the financial statements is inconsistent in any material respect with the Trustees report- or sufficient accounting records have not been kept.. or the financial s￿ternents are not in agreement with the accountSng records,. or we l)ave not reLelveLJ oll tlie Iiifoiniatloii aiid explanatioiis we iequlre foi our audlt. Responsibilities of Trustees As explained more fully in the staternent of Trustees responsibilities, the Trustees, who are also the director5 of the Charity for the purpose of company law, are responsible for the preparallon of the financlal sralements Jnd lor b¥iiiy J¢ll¥li¥(J IlidL Lliey yive d Lru¢ fdlr vl¢w, Ivr buLlI iiiL¢rii¥l iu(ILrul Llie TrubLv¥b tJvL¢riiiliie 1> necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the flnanclal statements, the Trustees are responslble for assesslng the Charlty's ability to continue as a going concern, disclosingi as applicable, matters related to going concern and using the going concern basls of accountlng unless the Trustee5 either Intend to Ilquldate the charitable company or to cease operations, or have no realistic alternative but to do so. Auditor's responsibilities for the audit of the financial statements We have been appointed as auéiior under section 144 of the Charities Act 2011 and report in accordanee with the Act and relevant regulations made or havlng effect thereunder. Our objectlves are to obtaln reasonable assurance about whether the flnanclal statnments as a whole are free from material misstatemenL, whether due to fraud or error, and io issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but 15 not a guarantee that an audit conducted in accordance wllh ISAS (UK) wlll always detect a materlal mlsstatement when It exlsts. M1s5laLements can arlse from fraud or error and a￿ considered material if, individually or in the aggregate, they could reasonably be expected to InfluenTr the econom1¢ declslons of users taken on the basls of these flnanclal statements. The extent to which our procedures arè capable of éetecting irregulèrities. including fraud. is detailed below. Our approach to identifying and assessing the risks of material misstatement in respect of irrtgularities, including fraud and non.compliance with laws and regulations was a5 follows., The engagement partner ensured thal the engagement team collectively had the appropriate competence, capabilities, ènd skills to Identlfy or recognlse non-compliance with applicable laws and regulations. We identified the laws and regulations applicable to the charity through discussions with management, and from our previous knowledge and experience of charities in Similar sectors. We assessed the extent Df compllance wlth the laws and regulatlons Identlfled through maklng enqulrles ol management and Inspectlng any avallable leoal correspondence. The audit tearn were in regular cornmunication in relation to law5 and regulations and potential instances of non-compliance throughout the audit. io

Positive Futures North Liverpool Limited Independent auditor's report (continued) To the Trustees of Positive Futures North Liverpool Limited We a55e5sed the Susceptibility of the charity's financial staterrents tr> rnaterial rnisstaternent, including obtaining an understanding of hovi fraud might occur, by.. Maklng enqulrles of management as to where they consicjered there was sus¢eptlbllity to fraud and thelr knowledge of actual, suspected, or alleged fraud. Considering the internal contro15 in place to rnitigate the risks of fraud and non-complian￿ with laws and regulatitsn. To address the rlsk of fraud through management bias and override of contro15, we- Perfarmed analytical procedures to identify any unusual or unexpected relationships. Tested joumal entries to identify Unusual transactions. Assessed whether judgements and assumptions made in determining accounting estimates were indicative ol potential blas, Investigated the rationale behind significant or unusual transactions. Performed walkthrough tests of on major transaction cycles. In response to the rlsk of irregularitles and non-compllance wlth laws and regulatlons, we deslgned procedures whlch Included, but were not Ilrnlted to.. Agreelng flnanclal statement dlsclosures to underlylng supportlng documentatlon, Enquirin9 of management as to actual and potential litigation and claims. Reviewing legal and professional expenses for potential ongoin9 liPigation work, Revlewlng correspondence wlth HMRC and other professlonal advlsors, A lurther descrlption ol our responslbllltles Is avallable on the Flnanclal Reporting Councll's webslte at.. https://www.Irc.org.uklauditorsresponslbilltles. Thls descriptlon forms part of our audIt0￿S report, other matt•rs This the first year the consolidated financial statements have been prepared and as the result the consolidated Iinancial statements for the year ended 31 March 2024 were not audlted. Aecordlngly, our oplnion on the current year's finèncial ststemenls does not extend to the comparatlve Information, 115e of ouv report This report is made solely to the charity's trustees, as a body. in accordance with Part 4 of the Charities (Accounts nd Reports) Regulations 2008. Our audit work has been undertaken so that we might State to the charity's trustees those matters we are required to state to them in an auditor's rEPOrt and for no other purpose. To the fullest extent permitted by law, we do not accept or assurne responsibility to anyone other than the charity ènd the charlty's trustees as a bo¢Jy. fgr our audlt Wgrk, for thls report. or for the opinlons we have formed. Christopher Abbott FCA (Senior Statutory Auditor) For and on behalf of DJH Audit Limited, Statutory Auditor St George's House 56 Peter Street lanchester M2 3NQ 22 December 2025 DJH Audlt Limited Is ellgible for appointment as auditor of the Charity by virtue of its ellglbillty for appolntrnent as auditor of a company under section 1212 of the Companies Act 2006. li

Positive Futures North Liverpool Limited Group balance sheet As at 31 March 2025 2025 2024 Motes Fixed assets Tangible assets 12 1.370,194 707,530 Current assets Debtors Cash at bank and In hand 14 210,867 496,205 120,650 539,543 707,072 760,193 Credltors: amounts f•lllng du• wlthln one year 15 11.B?,QR71 112R,1711 Net current assets 574,D85 632.060 Total assets le$$ current liabilities 1,944,279 1,339,590 Creditors: amounts falling due after more tha￿ one year 16 I L52,2DOI 1212,4501 Net assets 1,792,079 1,127,140 The f unds of the Charity Deslgnated funds Restricted funds Unrestrirted funds 19 1,151,588 576,214 64,277 494,339 18 434,734 198,067 20 1,792,079 1,127,L40 The company Is entitled to the exemption from the audlt requlrement contalned In sectlon 477 of the CDmpanles Act 2006, for Lhe year ended 31 March 2025. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to aeet)Lintino records and the p￿paratIon of financial statpments. The member ha5 not required the company to obtain an audit of its financial statement5 under the requirement5 of the Companles Act 2006, for the year In que5tlon In accordance wlth secllon 476. These linancièl statements have been prepared in atcordance with the provisions applicable to companieg SLJbject tD the small cornpanies regime. The financial statements were approved by the Trustees on 21 December 2025 P A Kennedy Director Company registration number 07626625 IEngland and Wales) 14

Positive Futures North Liverpool Limited Charity balance sheet As at 31 March 2025 2025 2024 Motes Fixed assets Tangible assets 12 1.370,194 707,530 Current assets Debtors Cash at bank and In hand 14 358,198 290, 154 321,017 362,454 648,352 $83,471 Credltors: amounts f•lllng du• wlthln one year 15 11 n4,R?ni Net current assets 543,522 569.616 Total assets le$$ current liabilities 1,913,716 1,277,146 Creditors: amounts falling due after more tha￿ one year 16 I L52,2DOI 1212,4501 Net assets 1,761,516 1,064,696 The f unds of the Charity Deslgnated funds Restricted funds Unrestrirted funds 19 1,151,588 576,214 33,714 512,083 18 434,734 117,879 20 1,761,516 1,064,696 The company Is entitled to the exemption from the audlt requlrement contalned In sectlon 477 of the CDmpanles Act 2006, for Lhe year ended 31 March 2025. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to aeet)Lintino records and the p￿paratIon of financial statpments. The member ha5 not required the company to obtain an audit of its financial statement5 under the requirement5 of the Companles Act 2006, for the year In que5tlon In accordance wlth secllon 476. These linancièl statements have been prepared in atcordance with the provisions applicable to companieg SLJbject tD the small cornpanies regime. The financial statements were approved by the Trustees on 21 December 2025 P A Kennedy Director Company registration number 07626625 IEngland and Wales) 15

Positive Futures North Liverpool Limited Group statement of cash flows For the year ended 31 March 2025 2025 2024 Notes Cash flows from operatlng artiviti•s Cash generated from operation5 25 S91,582 357,362 Investlng a¢tlvltle$ Purchase ol tan9lble flxed assets 1674.6701 1475,4201 Net cash u$ed In Inve$tlng actlvltle$ 1674,6701 1475,4201 Flnanclng aetlvltl•s Proceeds frc)m borrowings Repayment of borrciwSngs 300,000 127,3001 60.2501 Net cash (used In)Igenerated from flTranclng actlvltles 160,2501 272,700 Net (decrease)/increase in cash and cash equivalents 1143,3381 154,642 Cash and cash equivalents at beginning ol year 639,543 484,901 Cash and cash equivalents at end of year 496,205 639,S43 R•latlng to: Cash at bank and in hand 496,205 639,543 16

POSITIVE FUTURES NORTH LIVERPOOL LIMITED Notes to the financial statements FOR THE YEAR ENDED 31 MARCH 2025 A¢¢ounting policies Charity inforrnation Posilive Futures North Liverpool Limited is a private company limited by guarantee incorporated in England and Wales. The registered office is 181 Townsend Lane, Clubmoor, Liverpool, L13 9DY, England. 1.1 Accountlng conventlon The financlal statements have been prepared In accordance with the Charlty's governlng document, the Companies Act 2006. FRS 102 "The Financial Reporting Standard applicable in Lhe UK and Republic of Ireland" and the Charities SORP "Accounting and Reporting by Charities,, Statement of Recommended Practice applicable to charities preparin9 their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021" The Charity is a Public Benefit Entity as defined by FRS 102. The financial statements are prepared in slerllng, which is the functional cUr￿ncY of the Charity. Monelary a mount5 in these financial Statements are rounded to the nearest £. The financlal statements have been prepared under the hlstorlcal mst ¢onventlon. The prlnclpal accountlng pollcles adopted are set out below. In the current year, the charity prepared consolidated financial Statements for the parent charity and it'5 subsiaiary for the first lime lo comply with the Charities SORP ￿quIreMents. Previously, the charity presented only the parent entity's results. Comparative figures for 2024 have been restated to reflect this change, 1.2 Going ¢on¢ern At the time of approving the financial statements, the Trustees haile a reasonable expe¢tJtian that the Cherity has adequate resources to continue in operational existence lor the foreseeable future. Thus the Trustees continue to adopt the going concern ba515 of accounting in preparing the financial Statements. 1.3 CharltJbl¢ fund¥ Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable oblectlves. Restricted funds are subjeci to specific conditions by donors or grantors a5 to how they may be used. The ptJrpo$es and (J3e5 of the restricted fund5 are Set out in the notes to the Financial statements. Designated funds are subieci to specific tondilions by d¢nors that the eapital must be maintained by the Charity. 1.4 Incoming resourteg Income is recognised when the Charity is legally entiiled to il 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 r@cognised on receipt. Other donations are recognised once the Charity has been notified of the donatlon, unless performance wnditlons requlre deferral of the amount. Income tax recoverable In relation to donations received under Gift Aid or deeds of covenant is recognised at the lime of the donation. Legacies are recognised on receipt or otherwise if the Charity has been notified of an impending distribution, the amount is known. and receipt is expected. If the amount 15 not known, the legacy 15 treated a5 a contlngent asset. 17

POSITIVE FUTURES NORTH LIVERPOOL LIMITED Notes to the financial statements {continued) FOR THE YEAR ENDED 31 MARCH 2025 Atcounting polities (Continued) Income from government and other grants. whether capital or revenue is ￿cOgnised when the charity has entitlement to fvnds, any performance conditions have been met and it is probable that the income will be recelveo, and the amtsunt can be measured reliably. 1.5 Resource5 expended Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to thlr¢J party, It Is probable that a trarsfer of economlc beneflts wlll be requlred Sn settlement, and the amount of the obligation can be measured reliably. Expcndlturc Is clusslflcd by acllvlty. Thc costs of cuch acilvlty arc madc up OF thc lolDI of dlrcct costs and shared costs, including support cost> involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly lo thal activity. Shared costs which contribute to more than one activitv and support costs which are not attributable to a single activity are apportioned between those activities on basls conslstent wlth the use of resources. Central staff costs are allocated on the basis of tlme spent, and depreciation charges are allocated on the portion of Ihe assel's use. Resources expended are accounted for when paid. Expendlture Is attrlbuted to cost Cetègo￿eS based on the amount expended durlng the year. The Irrecoverable element of VAT 15 Included with the Itern of expense5 tg which it relates. Support costs are those functlons that assist the work of the charlty but do not dlrectly undertake charitable activities. Support cost5 include offi-e costs, finance, personnel, payroll and governance c05t5 which support the charlty's actlvltles. The bases on whlch support cost5 have been allocated are set out In note 7. 1.6 Tanglble flxed assets Tangible fixed a55ets are initially measured at C05t and subsequently measured at cost or valuation, net Df depreciation and any impairment ltssses. DÈpreciation is r#c(>gnlsed so as to writè off the cost or valuatlon of assets less thelr residual values over thelr useful Ilves on the followlng bases.. Land and buildings Leasehold improvernents Flxtures and fittlngs Computer equipment 100 years straight line 10 years straight line 4 vears 3 years & 4 years straight line The gain or 1055 arising on the disposal of an asset is determined a5 the difference between the sale proceeds and the carylng value of the asset, and Is rec¢gnlsed In the statement of nnanclal actlvitles. Land and buildings are depreciated over the lire of the lease. 1.7 Impairment of fixed asset5 At parh rp.pr>rting pnrl datp, frhp. f.hHrity rpV1p.￿S* th+ c.arying amnijnts r)f its tangihlp ¥J.sspt.s tn dp.tprmin•. whether there 55 any Indicatlon that those assets have suffered an Impairment loss. If any such Indication exists, the reco¢erable amount of the asset is estimated in order to determine the extent of the impairment loss lif any). 18

POSITIVE FUTURES NORTH LIVERPOOL LIMITED Notes to the financial statements {continued) FOR THE YEAR ENDED 31 MARCH 2025 Atcounting polities (Continued) 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 rnonths or less, and bank overdrafts. Bank overdrafts are shown wlthln borrowings In current Ilabllltles. 1.9 Flnanclal Instruments The Charity ha5 elected to apply the provlslons of Sectloi l I 'Ba5ic Flnanclal Instruments, and Section 12 'other Financial Instruments 15sues' ol FRS 102 to all of ils financial instrument5. 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 5tatement5, 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. 8asl¢ flnanclal a$$ets Basic financial assets, which include debLors cash and bank balances, are inilially measured at transaction price including transaction costs and are subsequently knarried 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. Flnanclal assets cla551fled as receivable wlthln one year are not amortlsed. Baslc flnanclal Ilabllltl•s Basic financial liabilities, including creditors and bank loans are initially recogni5ed at transaction price unless the arrangement constitutes a financlng transactlon, where thè debt instrument Is measured at the present valuc of thc futur¢ p)ymcnt5 d15countcd at a m)rkct rotc of Intcrcst. Flnanclal Ilabllltlcs clu55iflcd a5 payablc within one year are not amort15ed. Debt Instruments are subsequently carrled at amortlsed cost, uslng the effectlve Interest rate method. Trade ¢￿dItorS are obligations Ici pay for goods or services that have been acquired in the ordinary course of operatlDns from suppliers, Amounts payable ère classified a5 current liabilitie5 if payment is due viithin one year or less. If not, they are p￿sented as n¢n-¢urrent liabllltles. Trade credltors are ￿COgnISed Inltlally at transactlon price and subsequently measured at amortlsed cost using the effectlve intrst method. Derecognltlon of flnandal Ilabllltles Financial liabilities are dereco9nised when the Charity's contractual obligations expire Qr are diseharged or cancelled. 1.10 Employe¢ b¢n¢flt$ The ctsst of any unused holiday entitlement is recognlsed In the perlod in whlch the employee's services are received. Termlnation beneflts are recognlsed Immedlately as an expense when the Charlty 15 demonstrably commltted to terminate the employment of an employee or to provide termination benefits. 1.1 l Basis of consolidation These financial statement> con501idate the rewlts of the charitable company and it5 sole subsidiary unrjertaking, Posltlve Homes for Positlve Futures Limlted. As a consolldated group statement of financlal activities is puNi5hed, a soparate statement of financial activities for the parent company is ornitted from the group financial statement5 by virtue of section 408 of the Companies Art 2006. 19

POSITIVE FUTURES NORTH LIVERPOOL LIMITED Notes to the financial statements {continued) FOR THE YEAR ENDED 31 MARCH 2025 Criti¢al aceouffiti119 estimates and judgements In the application of the Charity's accounling policies, the Trustees are required to make judgements, estimates and ossumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and assoclated assumptlons are based on hlstorlcal experlence and other factor5 that are considered to be relevant. Actual results may differ from these estimates. The estimates 2nd underlying assumptions are reviewed on an ongoing basis. Aevisions to accounting estimates are recognised in the period in which the estirnate 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. 20

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POSITIVE FUTURES NORTH LIVERPOOL LIMITED Notes to the financial statements {continued) FOR THE YEAR ENDED 31 MARCH 2025 Charitable activities Resldentlal Car• Youth Development 201S TotaR•sld•ntlal Car¢ Total 2025 202$ 2024 2024 Resldent Income 739.916 739,glb 3,498 b72,984 672,984 other income 3,498 743.414 3,498 743,414 672,984 672,984 Analysls by lund Unrestrlcted funds 743.414 3,496 743,414 672,984 672,984 743.414 3,498 743,4L4 672,984 672,984 22

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POSITIVE FUTURES NORTH LIVERPOOL LIMITED Notes to the financial statements {continued) FOR THE YEAR ENDED 31 MARCH 2025 6 Support costs- group Support Governancq 05ts 2025 Support Govemance costs costs 2024 Staff costs 29.976 29,97D 28.35C, 28,350 Audit fees 5,000 5,000 5,000 5,000 Accountancv 3,878 3,878 3,600 3,600 Flnanclng costs 16,401 16,401 11,475 46,377 55,255 39,825 8,600 48,425 7 Support costs- ¢harlty Sypport Gov•rnan¢e costs costs 2025 Support Govemance CDgtg c¢stg 2024 Staff costs 29.976 29,976 28.350 28,350 Audit fees s,000 S,OOD s.000 5,000 Accountancy 2,630 2,630 2,010 2,010 Financing costs 16.401 16,401 11.475 11,475 46,377 7,630 54,007 39,825 7,010 46,835 Net movement In funds 2025 2024 The net movement in funds is stated after chargingllcreditingl.. Fees payable fi)r the audit of the charity's financial staternents Depreciation of owned tangible fixed a55ets 5,000 12,006 5,000 19.902 Truste•s None of the Trustees lor any persons connected with them) received any remuneration or beneh'ts from the Charlly durlng the year. No trustees expenses were Incurred durlng the current or prevSous year. 25

POSITIVE FUTURES NORTH LIVERPOOL LIMITED Notes to the financial statements {continued) FOR THE YEAR ENDED 31 MARCH 2025 10 Employee$ The average monthly number of employees during the year was.. 2025 2024 Ilumb•r Number Charllable actlvlties Administration Fund raising activitie5 22 17 12 Total 35 27 Employment Costs 1025 2024 Wages and salaries 76n,BRq The number of employees whose annual remuneration was more than £60,000 is as follows.. 202 2024 Ilurnber Number £70,001 to £80.000 £IOO,001 to £llO,000 Remuneration of key management personnel The remuneration of key management persclnnel was as follows: 2025 2024 Aogregate compensatlon 280,823 226,094 11 TJx•fion The charity is exempt from taxation on its activities because all its income is applied for charitable purposes. 26

POSITIVE FUTURES NORTH LIVERPOOL LIMITED Notes to the financial statements {continued) FOR THE YEAR ENDED 31 MARCH 2025 12 Tangible fixed a$$ets - group and charity Land and Leasehold Nxtures and bulldlng• Impmvements flttillg• Computer ¢q￿1pMent Total C05t At l April 2024 Addltions 542,640 162,657 673,698 89,915 21,533 972 816,745 674,670 At 31 March 2025 542.640 836,355 89,915 22,505 1.491,415 D•prèclatlon and Impalrment At l April 2024 Depreciation charged in the year 11,826 3,131 84,013 2,103 13,376 6,772 109,215 12,006 At 31 March 2025 14,957 86,116 20,148 121,221 Carrying Amount At 3 1 March 2025 527,683 836,355 2,799 2,357 1,370,194 At 31 March 2024 530,814 162,657 5,902 6,157 707,530 13 Investments The trust formed a company limited by guarantee in the name of Positive Home5 for Positive Future5 Limited, a Company Incorporated In England, re9lstratlon number 12 180373. The prlnclpal actlvlty of the eompany Is provision ol accommodation tor disadvantaged children. 31-Mar-25 31-Mar-24 Turnover 739,g14 672,984 Exp*nditure 709,352 446,370 Surplus before tax 30,562 226,613 Total Assets 326,992 337,074 Total Liabilities 296,430 274.631 Total members funds 30,562 62,443 27

POSITIVE FUTURES NORTH LIVERPOOL LIMITED Notes to the financial statements {continued) FOR THE YEAR ENDED 31 MARCH 2025 14 Debtors Group 2025 Charity 2025 Group 2024 Charity 2024 Amounts falllng due wlthln one year: Trade debtors 113,902 26.413 26.413 Amount5 owed by subsldlary undertaklngs P￿paYMents and aecrLied incom 268,273 260,353 96.964 89.925 94.235 34.251 210,866 358,198 120,648 321,017 15 Credittsrs: amounts falling due within one year Grtsup 2025 Ch•plty 202S Gm¥p 2024 Chèrltv 2024 Borrowings other taxatlon and soclal 5ecurlty 60,250 60,250 60,250 60,250 26,781 2,291 43,565 11,260 255 15,708 5,834 46,341 11,064 Trade creditor5 Accruals and deferred Sncome 33,OS5 42,541 132,987 104,830 L2B,133 l L3,855 16 Cr¢dltors: Jm•unt$ falllng due after more than one year Group Charlty Group Chirltv 2025 2025 2024 2024 Bormwinas 152,200 152.200 212,450 212.450 17 Loans and overdrafts Group 2025 Ch•rlty 2025 Group 2024 Chorlty 2024 Other loans 212,450 212,450 272.700 272,700 Payable within one year Payable after one year 60,250 152,200 60,250 152,200 60,250 60,250 212.450 212,450 The long-term loan5 are secured by a fixed chargE over the property to which it relates. Interest Is charged at 60/0 for year l and 7% thereafter. The loan is repayable In quarterly instalments and is due to be repaid by July 2028. 28

POSITIVE FUTURES NORTH LIVERPOOL LIMITED Notes to the financial statements {continued) FOR THE YEAR ENDED 31 MARCH 2025 18 Restricted funds - group and charity The restricted funds ol the charity comprise the unexpended balances of donations and grants held on trust subjert to SPeC￿l.C conditions by donors as to how they may be used. At l Aprll 2024 Incomlng resour¢eg Resources expended Transfers Al 31 March 2025 Youth development projects 434.7i4 1,450,533 1590,0081 1719,0451 576.214 434,734 1,450,533 1590,0081 1719,0451 576,214 Prevlou$ y¢ar'. At l Aprfl 2023 Incoming resource Resour¢es •xpendtd Trnn•fer• At 31 M4r¢h 2024 Youth development projects 262.559 886,714 1691,5071 123,0321 434,734 262,559 886,714 1691,5071 123,0321 434,734 19 De$l9nated funds - group and ¢harftv Designated funds are for the purpose of supporting the essential strategic development of Positive5 Futures. At l Aprll 2024 fn¢oming rasourcoj Re$oyr¢e$ •xpended Tr•nsfe Al 31 M•r¢h 2025 Refurbishment Fixed asset fund Future fvnd5 3,095 238,174 253,070 13,0951 932,946 1253,0701 119,S321 1,151,S68 494,339 119,5321 576.7BI 1,151,568 Prevlous year.. At l April 2023 Incoming rewurceg Resour¢es expended TransFer# Al 31 March 2024 Refurbishtnent 3,095 3,095 238,174 Fixed asset fund 250,OQO 237,915 111,8261 15381 Future Fund5 15,693 253,070 491,010 15,693 112,3641 494,339 29

POSITIVE FUTURES NORTH LIVERPOOL LIMITED Notes to the financial statements {continued) FOR THE YEAR ENDED 31 MARCH 2025 20 Unrestricted fund$ The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subjert to specific conditions by donors and grantors as to how they rnay be used. These includ deslgnated funds whlch have been set asl(Je out of unrestrlcted funds by the trustees for speclflc purposes. At l April 2024 In¢omin9 resources Re¥•ur¢e# expended Trnhfern At 31 Mthr¢h 2025 General fund 198.067 808,996 1985,0501 42.284 64,277 Previous year.. At l Aprll 2023 Incomlng resour¢eg Resources expended Trnnsfem At 31 March 2024 General fund 27,202 685,691 1537,8581 23,032 198,067 21 Analysls of n•t ass•ts batwa•n funds - group Unve$trl¢te funds De$l9n•t¢d fwnds Restrl¢ted funds Tot•1 2025 2025 2025 2025 At 31 Mar¢h 2025: Tanglble assets Current assetsllliabilitiesl Long term liabilities 4,794 59,483 1,364,038 160,2501 1152,2001 1.362 574,852 1,370, L94 574,08S IIS2,2DOI 64,277 1,151,588 576,214 1,792,079 UnMltrl<t•d D•#lgnt•d I￿ndS Rutrlct•d Tot*1 fundg fund$ 2024 2024 2024 2024 At 31 March 2024: Tangible asset5 Current a55ets/lliabilities1 Long temi Ilabi1StSes 5,778 192,289 530,81 L 175,978 1212,4SOI 170,941 263,793 707,530 632,060 1212,4501 198,067 494,339 434,734 1,127,140 30

POSITIVE FUTURES NORTH LIVERPOOL LIMITED Notes to the financial statements {continued) FOR THE YEAR ENDED 31 MARCH 2025 22 Analysis of net assets between funds - ¢harity Unrestrlcted Deslgnated nds Re8trlcted Total funds funds 2025 2025 2025 2025 At 31 March 2025: Tangible assets Current a55ets}Iliabilitie51 Long term Iiabilitles 4,794 28,920 1.364,038 16D,2501 I 152,2001 1,362 574,852 1,370,194 543,522 1152,2001 33,714 1,151,588 576,214 1,761,516 Unr¢¥trl¢t¢d De•lgn•t¢d Iwndl Rwtrl¢ted Tot•1 lynd• fuAdJ 2024 2024 2024 2024 At 31 March 2024: Tangible assets Current assetsllllabllltles) Long term liabilities 5,778 112,101 530,BI I 193,722 12 12,4501 170,941 263,7g3 707,530 569.616 1212,4501 117,879 512,D83 434,734 I,D64,696 23 OperJtlng lea$e ¢ommltments L•ss•e At the reportlng end date the Charity had outstanding commltments for future minimum lease payments under non.cancèllable operating lèases, which fall duè as follows: 2025 2024 Within one year Between and five years In Dver five year5 44,000 176.000 121.000 44,000 176,000 165,000 341.000 385,000 31

POSITIVE FUTURES NORTH LIVERPOOL LIMITED Notes to the financial statements {continued) FOR THE YEAR ENDED 31 MARCH 2025 24 Related party transadions Transactions with related parties During the year the Charity entered Into the following transactions with related parties.. During the prior year, the charity entered into a £300,000 loan with Seascape Capital Holdings 3 Limited, a company reglstered In the Isle of Man, whlch one of the trustees Is a dlrector. Further detaS15 are dSsclosed In note 15. Durlng the year the charity purchased advertlslng and marketlng servlces totalling £8,80412024.' £10,432) from Inprova kn'mited a company which one of the trustees 15 a director. All transactions are considered to be at arms l&ngth. These transactions were execuled lollowlng a compelStlve market ￿vIeW to ensure terms were conslstent with market conditions. 25 Cash generJt•d from Operatlons 2025 2024 Surplus for the year 564,939 346,369 Adjustment$ for: Depreciation and impairment of tangible fixed asset5 12,006 19,902 Movements In worklng capltal: (Increase) In debtors Iiicie饥 Iri ciedi¢oTrr5 190,2171 4,854 154,2761 45,367 Cash generJt•d from operatlons S91,582 357,362 32

POSITIVE FUTURES NORTH LIVERPOOL LIMITED Notes to the financial statements {continued) FOR THE YEAR ENDED 31 MARCH 2025 26 Analysis of changes in nét funds- group At l Aprll 2024 CHsh IIowsAt JI March 2025 Cash at bank and in hand 639,543 1143,3381 496,205 Loans falling due within one year Loans falling due after more than one year 160,2501 12 12,4501 160,2501 1152,2DOI 60,250 366,843 183,0881 283,755 27 Analy515 of changes In nat fund*- charlty At l Aprll 2024 Cash IlowsAt Jl March 202B Cash at bank and in hand 362,454 172,3001 290,154 Loans fallinq due within one year Loans lalling due after more than one year 160,2501 1212,4501 160,2501 1153,2001 60,250 89,754 112,05DI 77,704 33

This document was delivered using electronic communications and authenticated in accordance with the registrar's rules relating to electronic fonn, authentication and manner of delivery under section 1072 of the Companies Act 2006.