Docusign Envelope ID: 0E2C8809-CB72-4CF0-9634-48FEF2FF0E08
## **Charity Registration Number: 1191006**
## **Positive Futures Well Being Services CIO**
## **Trustees’ Report and Unaudited Financial Statements**
**For the Year Ended**
**31 December 2024**
Docusign Envelope ID: 0E2C8809-CB72-4CF0-9634-48FEF2FF0E08
## **POSITIVE FUTURES WELL BEING SERVICES CIO**
## **FINANCIAL STATEMENTS**
## **YEAR ENDED 31 DECEMBER 2024**
|**Contents**|**Page**|
|---|---|
|Charity Information|2|
|Chair’s Report|3|
|CEO’s Report|5|
|Trustees’ Annual Report|6|
|Independent Examiner’s Report|9|
|Statement of Financial Activities|10|
|Balance Sheet|11|
|Notes to the Financial Statements|12|
1
Docusign Envelope ID: 0E2C8809-CB72-4CF0-9634-48FEF2FF0E08
## **POSITIVE FUTURES WELL BEING SERVICES CIO**
## **CHARITY INFORMATION**
|**Charity Number**|1191006|
|---|---|
|**Trustees**|R Hampton (appointed 3 October 2024)|
||W C Gallagher|
||J Crowland (appointed 3 October 2024)|
||B W Salmon-Rushton|
||M Mottaghian|
|**Registered office**|701 Cameron House|
||White Cross Business Park|
||Lancaster|
||LA1 4XF|
|**Independent examiner**|Jack Steer BA(Hons) FCA|
||MHA|
||14 Mannin Way|
||Lancaster Business Park|
||Lancaster|
||LA1 3SW|
2
Docusign Envelope ID: 0E2C8809-CB72-4CF0-9634-48FEF2FF0E08
## **POSITIVE FUTURES WELL BEING SERVICES CIO**
## **CHAIR’S REPORT**
## **YEAR ENDED 31 DECEMBER 2024**
Capacity has been the theme of 2024. In all areas of the charity, we are getting close to capacity in terms of numbers we could support and staff hours. We looked at how we could work smarter and not harder, and this has freed some appointments up, we have also trained new volunteers in telephone support and a member of the admin team can now do telephone welfare calls and initial assessments. At each Trustee meeting we will revisit this topic.
We were asked to be ‘Critical Friends’ with the NHS complex emotion pathway training to look at how they are developing for the future and how they will become more patient need led. Only Positive Futures and one other drug and alcohol service from East Lancashire were invited.
We are on target to exceed 2023’s referral numbers which means at the final trustees meeting of the year we talked about staffing going forward and it was decided in 2025 we would look for a team supervisor to free the CEO up to concentrate more on funding and training.
As funding doesn’t often follow referrals, we have looked at our pricing structure for therapy and our small fees for groups and membership. We increased membership and have kept the groups at the same price and will review again in 2025.
The cost of ingredients for the café have rocketed and there have had to be small increases in charges, however we still support people struggling with food when we can and work in partnership with our local foodbank.
What was originally called ‘Levelling Up Money’ replacing European social fund grants was a new source of income to us. We were tasked to work with the unemployed to try and upskill them in basic and life skills. The funding was to end in March 2025, however we have been asked if we want to carry on but in a smaller way and only with life skills. The government has cut the budget by 40% so we have put an expression of interest in 40% less than this year and will hear in early January.
After the success of our ‘Stay Connected project working with mainly elderly people who are house bound we were invited to speak to Social Service’s about the possibility of extending this to support Adults who didn’t reach their benchmark for Adult Social Care. The meeting was successful, and we will be part of a Pan Lancashire pilot project in 2025.
Our assessment process has become more robust meaning each person is then assigned the right people, services and opportunities for their needs.
As Morecambe Golf Club Charity of the Year, we received just over £13000.00, having said this it didn’t come as one lump some it came to us through 2023/24 and was non-restricted funds. We had great fun being so involved with them, IN their words they have never had a charity that supported them to support us so well. They said most charities just turn up for the cheque at the end of the Captaincy
Our fundraising working group have organised four main events and set themselves a target of £8000 to raise. The event swill start with an Easter Drama Production, Cross Bay Walk, Cabaret Night and Christmas Drama performance linked to a Christmas shop.
We have better accounting systems now and invoices are paid much quicker. This year saw new Trustees join us which has made a positive impact on working groups.
3
Docusign Envelope ID: 0E2C8809-CB72-4CF0-9634-48FEF2FF0E08
## **POSITIVE FUTURES WELL BEING SERVICES CIO**
## **CHAIR’S REPORT (continued)**
## **YEAR ENDED 31 DECEMBER 2024**
We end the year with our highest revenue to date which is bittersweet. It shows how far we have come and how successful we are however it means we are precluded from applying to some grants which I feel confident we would get as they have lowered their upper limits of revenue you can have to apply. Having said this the year ahead is very positive, we are expecting similar levels of revenue and will increase our therapeutic offer for people struggling to get the support they need.
## **Wendy Salmon-Rushton**
## **Chair of Trustees**
4
Docusign Envelope ID: 0E2C8809-CB72-4CF0-9634-48FEF2FF0E08
## **POSITIVE FUTURES WELL BEING SERVICES CIO**
## **CEO’S REPORT**
## **YEAR ENDED 31 DECEMBER 2024**
2024 has been an exceptional year, we have grown in all areas of the charity, staff, volunteers and services offered. We have also been very mindful where we can move people on, so our services are not put under too much pressure, and our people get the best support on offer.
I am currently in talks with Citizen Advice North Lancashire to hold two sessions a month at our centre, to make it easier for people to access support in a familiar place. They say we are priority but it may be 2025 before this will happen.
Yet again much of our work is keeping people from making Doctors appointment and turning up at A&E which is part of the reason for our Crisis Café contract with the NHS. At our review meeting it was wonderful to deliver the numbers and outcomes showing the reasons to keep re-contracting, this is also the first year we have had an increase of more than 0.05%.
Grants need to be our next focus. Whilst our turnover is excellent, and we are thought of very highly in the area we cannot become complacent. The current market for grants seems to be concentrating on start ups rather than organisations who can prove stability and could expand an already needed service. For us we need to ensure the applications are outstanding and even try to find funding before it comes out so that we can inform the process. We need to talk to funders and make them aware of us and I think gain references and statements form services who already work alongside us.
Staff training will continue to focus on a robust assessment using formulation to ensure we create the right support plan for each person ensuring that the individuals own understanding of their situation being central to the process.
Partnership work continues to be a big part of our success and in November this year I was the founder of Lancaster and District Mental Health Forum bringing together over 40 third and public sector organisations to work together. Jenny Redell from Lancaster CVS has agreed to be chair.
Our members which are anyone who uses our services continue to influence our programme and attend regular forums for how we go forward but also supporting the transformation of health services in our area. We continue to try and reduce health inequalities by supporting those most effected
Special thanks as always goes to our volunteers, Trustee’s and staff who make this organisation what is, they are so passionate about what they do and of course the people who attend and support us.
## **Jan Gomez**
## **CEO**
5
Docusign Envelope ID: 0E2C8809-CB72-4CF0-9634-48FEF2FF0E08
## **POSITIVE FUTURES WELL BEING SERVICES CIO**
## **TRUSTEES ANNUAL REPORT**
## **YEAR ENDED 31 DECEMBER 2024**
The Trustees have pleasure in presenting their report and the unaudited Financial Statements of the Charity for the year ended 31 December 2024.
The Financial Statements comply with The Charities Act 2011, The Memorandum 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 (FRS102).
## **Reference and administrative details**
Positive Futures Well Being Services CIO was formed on 24 August 2020 and is registered with the Charities Commission Number 1191006. Reference and administrative details are shown in the schedule of charity information on page 2 of the annual report.
The Trustees who served the Charity during the year were as follows:
G S Brown W C Gallagher V P Gomez B W Salmon-Rushton M Mottaghian
## **Structure, Governance and Management**
The Charity is formed as a charitable incorporated organisation and is governed by the charity’s Memorandum and Articles of Association.
The Charity is managed by its board of trustees, consisting currently of four members, which meets several times a year.
## **Objectives and Activities**
The charity’s principal objects as set out in the governing document, which constitute our core purpose, are: -
- The relief of unemployment for the public benefit in Lancashire, in such ways as may be thought fit, including assistance to find employment.
- The prevention or relief of poverty for the public benefit of persons who are in need by reason of disability or social and economic disadvantage resident in Lancashire in such ways as may be thought fit including, but not limited to, the provision of:
- Support and information in relation to accessing housing, benefits, food banks and medical services.
- The provision of advocacy, counselling and mentoring support.
The Charity was formed in August 2020 and is closely connected with Positive Futures North West CIC.
## **Public Benefit**
The Trustees have complied with their duty to have due regard to the guidance on public benefit in its objectives and activities explained in this report, which are considered to be for public benefit.
6
Docusign Envelope ID: 0E2C8809-CB72-4CF0-9634-48FEF2FF0E08
## **POSITIVE FUTURES WELL BEING SERVICES CIO**
## **TRUSTEES ANNUAL REPORT**
## **YEAR ENDED 31 DECEMBER 2024**
## **Appointment of Trustees**
The appointment of trustees is governed by provisions contained within the Charity’s governing document. This is generally on recommendation from existing trustees. Induction is carried out on a one-to-one basis with training provided where required.
## **Achievements and performance in the year**
2024 has been an exceptional year, we have grown in all areas of the charity, staff, volunteers and services offered. We have also been very mindful where we can move people on, so our services are not put under too much pressure, and our people get the best support on offer.
I am currently in talks with Citizen Advice North Lancashire to hold two sessions a month at our centre, to make it easier for people to access support in a familiar place. They say we are priority but it may be 2025 before this will happen.
Yet again much of our work is keeping people from making Doctors appointment and turning up at A&E which is part of the reason for our Crisis Café contract with the NHS. At our review meeting it was wonderful to deliver the numbers and outcomes showing the reasons to keep re-contracting, this is also the first year we have had an increase of more than 0.05%.
Grants need to be our next focus. Whilst our turnover is excellent, and we are thought of very highly in the area we cannot become complacent. The current market for grants seems to be concentrating on start ups rather than organisations who can prove stability and could expand an already needed service. For us we need to ensure the applications are outstanding and even try to find funding before it comes out so that we can inform the process. We need to talk to funders and make them aware of us and I think gain references and statements form services who already work alongside us.
Staff training will continue to focus on a robust assessment using formulation to ensure we create the right support plan for each person ensuring that the individuals own understanding of their situation being central to the process.
Partnership work continues to be a big part of our success and in November this year I was the founder of Lancaster and District Mental Health Forum bringing together over 40 third and public sector organisations to work together. Jenny Redell from Lancaster CVS has agreed to be chair.
Our members which are anyone who uses our services continue to influence our programme and attend regular forums for how we go forward but also supporting the transformation of health services in our area. We continue to try and reduce health inequalities by supporting those most effected
Special thanks as always goes to our volunteers, Trustee’s and staff who make this organisation what is, they are so passionate about what they do and of course the people who attend and support us.
## **Financial review**
During the year the Charity generated income of £403,622 and had expenditure of £335,674. This represents the fourth accounting period for the Charity and has left it with reserves of £147,422 carried forward to future financial periods of which £34,237 is restricted.
7
Docusign Envelope ID: 0E2C8809-CB72-4CF0-9634-48FEF2FF0E08
## **POSITIVE FUTURES WELL BEING SERVICES CIO**
## **TRUSTEES ANNUAL REPORT**
## **YEAR ENDED 31 DECEMBER 2024**
## **Income**
Our income is a good mixture of contracts and our own organisations income from groups, membership, fundraising and the café which gives future stability and longevity. We get numerous small donations from people who are grateful for the support they receive as well as income from fun days at school which may only be £80.00 but they all add up.
## **Reserves policy**
Given the Charity’s infancy, no formal reserves policy has been decided by the Trustees. At the year end, reserves were £147,422 and £111,015 after the deduction of fixed assets and restricted funds carried forward.
## **Risk management**
The Trustees have a duty to identify and review the risks to which the Charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. Risk is reviewed by Trustees on a regular basis.
This year we have been reviewing all our policies and procedures focusing on our open-door policy and risk management and our accounting system. We have invested in Quick Books software and training which enables the trustees to see the charities finances in real time and shows any monies outstanding more than 30 days.
## **Plans for future periods**
Next year will see us working and being paid with Adult Social Care, it will only be a pilot contract but at present we are doing the work for nothing. Dates and protocols are yet to be set. Unfortunately we missed the deadline for applying for The Kings Volunteer Award, this will be priority for next year. We expect the NHS contract to be renewed and there is also a possibility of the Government funding (previously Levelling up money) being renewed at a smaller amount which at the end of last year was a definite no. We will continue to be confident on our new accounting software. We are looking to take on an IT company that can support us when things go wrong and having a bespoke database built We expect staffing to go up by a minimum of one fulltime person.
## **Responsibilities of the Trustees**
The Trustees are responsible for preparing the Trustees Annual Report and the Financial Statements in accordance with applicable law and United Kingdom Accounting Standards.
The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the Charity. The Trustees 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.
## **Independent Examiner**
MHA were re-appointed as independent examiner in the period and have offered themselves for reappointment for the coming year.
Signed on behalf of the Trustees.
**B W Salmon-Rushton (Trustee)**
October 30, 2025
**………………….…………….**
8
Docusign Envelope ID: 0E2C8809-CB72-4CF0-9634-48FEF2FF0E08
## **POSITIVE FUTURES WELL BEING SERVICES CIO**
## **INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF POSITIVE FUTURES WELL BEING SERVICES CIO**
## **YEAR ENDED 31 DECEMBER 2024**
I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 December 2024 which are set out on pages 10 to 20.
## **Responsibilities and basis of report**
As the charity’s trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the charity’s accounts carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 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 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 material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of the charity as required by section 130 of the Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view’ which is not a matter considered as part of an independent examination.
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 to enable a proper understanding of the accounts to be reached.
## **Jack Steer BA(Hons) FCA**
Chartered Accountant
MHA 14 Mannin Way Lancaster Business Park Lancaster LA1 3SW
October 30, 2025
9
Docusign Envelope ID: 0E2C8809-CB72-4CF0-9634-48FEF2FF0E08
## **POSITIVE FUTURES WELL BEING SERVICES CIO**
## **STATEMENT OF FINANCIAL ACTIVITIES**
## **YEAR ENDED 31 DECEMBER 2024**
**----- Start of picture text -----**
Notes Unrestricted Restricted 2024 2023
funds funds Total Total
£ £ £ £
Income from:
Donations and legacies 3 24,076 - 24,076 4,618
Charitable activities 4 220,246 159,300 379,546 328,201
Other 5 - - - 15
Total income 244,322 159,300 403,622 332,834
Expenditure on:
Charitable activities 6 189,064 146,610 335,674 259,149
Total expenditure 189,064 146,610 335,674 259,149
Net income/(expenditure) 55,258 12,690 67,948 73,685
Transfers between funds 4,000 (4,000) - -
Net movement in funds 59,258 8,690 67,948 73,685
Reconciliation of funds
Total funds brought forward 53,927 25,547 79,474 5,789
Total funds carried forward 113,185 34,237 147,422 79,474
**----- End of picture text -----**
The Statement of Financial Activities includes all gains and losses in the period.
All of the above amounts relate to continuing activities.
The notes on pages 12 to 20 form part of these financial statements.
10
Docusign Envelope ID: 0E2C8809-CB72-4CF0-9634-48FEF2FF0E08
## **POSITIVE FUTURES WELL BEING SERVICES CIO**
## **BALANCE SHEET**
## **AS AT 31 DECEMBER 2024**
**----- Start of picture text -----**
Notes 2024 2023
£ £ £ £
Fixed assets
Tangible assets 10 2,170 3,512
2,170 3,512
Current assets
Debtors 11 162,400 66,737
Cash at bank and in hand 21,341 33,293
Stock 2,500 -
186,241 100,030
Creditors: amounts falling due within
one year 12 (40,989) (24,068)
Net current assets 145,252 75,962
Total assets less current liabilities 147,422 79,474
Total net assets 147,422 79,474
Capital and reserves:
Restricted income funds 13 34,237 25,547
Unrestricted income funds 13 113,185 53,927
Total funds 147,422 79,474
**----- End of picture text -----**
October 30, 2025
These accounts were approved by the Board and authorised for issue on …………………. and are signed on their behalf by:
## **B W Salmon-Rushton Trustee**
The notes on pages 12 to 20 form part of these financial statements.
11
Docusign Envelope ID: 0E2C8809-CB72-4CF0-9634-48FEF2FF0E08
## **POSITIVE FUTURES WELL BEING SERVICES CIO**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **YEAR ENDED 31 DECEMBER 2024**
## **1 Accounting policies**
## **Legal form**
The entity is registered as a charitable incorporation organisation in England and Wales. The address of the Charity, the nature of its operations and its principal activities are all detailed in the Trustees' report and charity administrative details pages in these financial statements.
## **Basis of accounting**
The Charity constitutes a public benefit entity as defined by FRS102. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011 and UK Generally Accepted Practice.
The financial statements have been prepared on a going concern basis under the historical cost convention. The financial statements are prepared in sterling which is the functional currency of the Charity.
The financial statements have been prepared to give a 'true and fair' view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair' view. This departure has involved following Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standards applicable in the UK and Republic of Ireland (FRS102) rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.
The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.
## **Going concern**
The Trustees consider the Charity to have sufficient working capital to see it through the coming months and at the time of approving the financial statements, have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. Thus, they continue to adopt the going concern basis of accounting in preparing the financial statements.
## **Income**
Donations and grants are included in the statement of financial activities when the Charity is entitled, and the amount can be measured with reasonable accuracy.
Income from charitable activities is recognised upon the relevant charitable service being provided and therefore the Charity becomes entitled to such funds. Income received relating to future courses is deferred until that date.
12
Docusign Envelope ID: 0E2C8809-CB72-4CF0-9634-48FEF2FF0E08
## **POSITIVE FUTURES WELL BEING SERVICES CIO**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **YEAR ENDED 31 DECEMBER 2024**
## **1 Accounting policies (continued)**
## **Expenditure**
Expenditure is recognised on an accrual basis as a liability is incurred. Expenditure has been classified under headings that aggregate all costs related to the category. Expenditure is recognised where there is a legal or constructive obligation to make payments to third parties, it is probable that the settlement will be required, and the amount of the obligation can be measured reliably.
Support costs are incurred to directly support the objectives of the Charity and are allocated to charitable activities expenditure and raising funds expenditure according to the estimated spread of such costs in any period.
## **Fixed assets**
Fixed assets represent fixtures and fittings which are capitalised and included at cost. The Charity depreciates assets over 5 years representing a 20% straight line depreciation charge.
## **Debtors and creditors**
Debtors and creditors with no stated interest rate and receivable and payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in expenditure.
## **Cash and cash equivalents**
Cash held by the Charity comprises of cash held on call at banks and cash in hand.
## **Accumulated funds**
Unrestricted funds are available for use at the discretion of the Trustees in the furtherance of the general activities of the Charity. Restricted funds are subjected to restrictions on their expenditure imposed by the donor.
## **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 contractual provisions of the instrument. Financial assets and liabilities are offset when there is a legally enforceable right to offset 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 are initially measured at transaction price including transaction costs, and are subsequently carried at amortised cost using the effective interest rate method. Financial assets classified as receivable within one year are not amortised. Financial assets are derecognised when contractual rights are settled.
## _Impairment of financial assets_
Financial assets are assessed for impairment at each reporting date. Financial assets are impaired where there is evidence that the estimated future cash flows have been affected. If impaired, the impairment loss is recognised in the statement of comprehensive income.
13
Docusign Envelope ID: 0E2C8809-CB72-4CF0-9634-48FEF2FF0E08
## **POSITIVE FUTURES WELL BEING SERVICES CIO**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **YEAR ENDED 31 DECEMBER 2024**
## **1 Accounting policies (continued)**
## _Financial liabilities_
Basic financial liabilities 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 receipts 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.
Financial liabilities are derecognised when the Charity’s contractual obligations expire or are discharged or cancelled.
## **2 Judgements and key sources of estimation uncertainty**
In the application of the Charity’s accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amounts 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 considered to be relevant. Actual results may differ from these estimates.
In the opinion of the Trustees there have been no significant judgements made in the process of applying the above accounting policies.
There have been no key assumptions concerning future and other key sources of estimation uncertainty at the reporting date that have a significant risk of causing a material misstatement of the carrying amount of assets and liabilities within the next financial year.
## **3 Income from donations and legacies**
**----- Start of picture text -----**
Unrestricted Restricted 2024 2023
funds funds Total Total
£ £ £ £
Donations and fundraising income 24,076 - 24,076 4,618
24,076 - 24,076 4,618
**----- End of picture text -----**
In the prior year all income from donations and grants was unrestricted.
## **4 Income from charitable activities**
|Course and café income
Support income
Grant income|**Unrestricted**
**Restricted**
**2024**
**2023**
**funds**
**funds**
**Total**
**Total**
**£**
**£**
**£**
**£**
108,735
-
**108,735**
86,098
13,524
-
**13,524**
18,023
97,987
159,300
**257,287**
224,080|
|---|---|
||220,246
159,300
**379,546**
328,201|
|||
In the prior year, £155,455 of income from charitable activities was restricted and £172,746 was unrestricted.
14
Docusign Envelope ID: 0E2C8809-CB72-4CF0-9634-48FEF2FF0E08
## **POSITIVE FUTURES WELL BEING SERVICES CIO**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **YEAR ENDED 31 DECEMBER 2024**
## **5 Other income**
**----- Start of picture text -----**
Unrestricted Restricted Total Total
funds funds 2024 2023
£ £ £ £
Bank interest received - - - 7
Other interest received - - - 8
- - - 15
**----- End of picture text -----**
In the prior year all other income was unrestricted.
## **6 Expenditure on charitable activities**
|**Note**
_Mental health well being services:_
Service delivery costs
Staff and volunteer expenses
Student Supervision
Utilities costs
Marketing costs
Event and trip costs
Training costs
Computer costs
Printing, postage & stationery
Subscriptions
Repairs
Travel costs
Rent
Bank charges
Café expenses
Gifts
Groups and training
Telephone
Wages
Social security costs
Pension contributions
Sundry and subsistence
Depreciation
Stock movement
Support costs
**7**|**Unrestricted**
**Restricted**
**Total**
**Total**
**funds**
**funds**
**2024**
**2023**
**£**
**£**
**£**
**£**
448
-
**448**
-
10,446
-
**10,446**
9,248
2,573
-
**2,573**
-
2,686
-
**2,686**
1,637
5,593
-
**5,593**
1,683
2,412
100
**2,512**
1,800
564
-
**564**
3,003
1,976
-
**1,976**
4,678
413
203
**616**
3,585
-
-
**-**
117
9,837
-
**9,837**
1,179
472
-
**472**
6,023
39,236
-
**39,236**
29,040
-
-
**-**
51
37,363
-
**37,363**
31,615
2,925
-
**2,925**
2,182
1,878
-
**1,878**
392
105
-
**105**
3,508
40,846
146,307
**187,153**
140,264
9,422
-
**9,422**
6,394
7,071
-
**7,071**
3,373
3,253
-
**3,253**
2,373
1,342
-
**1,342**
1,213
(2,500)
-
**(2,500)**
-
10,703
-
**10,703**
5,791|
|---|---|
||189,064
146,610
**335,674**
259,149|
|||
In the prior year, £129,908 of expenditure on charitable activities was restricted and £129,241 was unrestricted.
15
Docusign Envelope ID: 0E2C8809-CB72-4CF0-9634-48FEF2FF0E08
## **POSITIVE FUTURES WELL BEING SERVICES CIO**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **YEAR ENDED 31 DECEMBER 2024**
## **7 Support costs**
**----- Start of picture text -----**
Unrestricted Restricted Total Total
funds funds 2024 2023
£ £ £ £
Independent examination 6,798 - 6,798 3,750
Payroll costs 3,318 - 3,318 1,665
Confirmation statement - - - 116
Insurance costs 587 - 587 260
10,703 - 10,703 5,791
All support costs in the prior year unrestricted.
**----- End of picture text -----**
## **8 Net income/(expenditure)**
**----- Start of picture text -----**
2024 2023
Net income/(expenditure) is after charging: £ £
Independent examiner's remuneration 6,798 3,750
**----- End of picture text -----**
|Independent examiner's remuneration|**6,798**
**3,750**|
|---|---|
|**9**
**Staff and Trustee emoluments and other staff costs**
**Total staff costs were as follows:**
Wages and salaries
Social security costs
Pension costs
Direct charity workers||
||**2024**
2023
**£**
£
**187,153**
140,264
**9,422**
6,394
**7,071**
3,373|
||**203,646**
150,031|
||**2024**
2023
**No**
No
**16**
14|
||**16**
14|
|||
No employees received more than £60,000 remuneration.
16
Docusign Envelope ID: 0E2C8809-CB72-4CF0-9634-48FEF2FF0E08
## **POSITIVE FUTURES WELL BEING SERVICES CIO**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **YEAR ENDED 31 DECEMBER 2024**
## **9 Staff and Trustee emoluments and other staff costs (continued)**
Key management personnel are considered to be the Trustees of the Charity. No remuneration was paid to any Trustees in the current period.
No expenses were paid to Trustees during the period.
## **10 Tangible fixed assets**
**----- Start of picture text -----**
Fixtures,
Fittings &
Equipment
£
Cost
At 1 January 2024 6,713
Additions -
Disposals -
At 31 December 2024 6,713
Depreciation
At 1 January 2024 3,201
Charge for the year 1,342
Eliminated on disposals -
At 31 December 2024 4,543
Net book value
At 31 December 2024 2,170
At 1 January 2024 3,512
**----- End of picture text -----**
## **11 Debtors: amounts falling due within one year**
**----- Start of picture text -----**
2024 2023
£ £
Trade debtors 120,597 48,670
Prepayments 3,002 -
Other Debtors 38,801 18,067
162,400 66,737
**----- End of picture text -----**
17
Docusign Envelope ID: 0E2C8809-CB72-4CF0-9634-48FEF2FF0E08
## **POSITIVE FUTURES WELL BEING SERVICES CIO**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **YEAR ENDED 31 DECEMBER 2024**
## **12 Creditors: amounts falling due within one year**
**----- Start of picture text -----**
2024 2023
£ £
Trade Creditors 3,208 519
Accruals 23,646 1,806
Other Creditors 7,384 5,280
Taxes & Social Security 6,751 16,463
40,989 24,068
**----- End of picture text -----**
## **13 Analysis of charitable funds: Current period**
|**Restricted funds:**
Stay Connected
Crisis Café Contract
Grant Scape
WEA
Your Next Step
**Unrestricted funds:**
General funds
**Project**
Stay Connected
Crisis Café Contract|**Funder**
Lancaster CVS
NHS||**At 1**
**January**
**2024**
**Income Expenditure**
**Transfers**
**At 31**
**December**
**2024**
**£**
**£**
**£**
**£**
**£**
4,000
-
-
(4,000)
**-**
-
74,524
(74,524)
-
**-**
-
18,613
(18,613)
-
**-**
-
8,118
(8,118)
-
**-**
21,547
58,045
(45,355)
-
**34,237**|
|---|---|---|---|
||||**25,547**
**159,300**
**(146,610)**
**(4,000)**
**34,237 **|
||||53,927
244,322
(189,064)
4,000
**113,185**|
||||**79,474**
**403,622**
**(335,674)**
**-**
**147,422**|
||||**Project description**
Stay Connected works with people who are totally
housebound, we call them once a week and visit them once a
month. Lots of card and letters, gifts etc are posted
This is an alternative crisis pathway non-medical and opening
late into the evenings.|
18
Docusign Envelope ID: 0E2C8809-CB72-4CF0-9634-48FEF2FF0E08
## **POSITIVE FUTURES WELL BEING SERVICES CIO**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **YEAR ENDED 31 DECEMBER 2024**
## **13 Analysis of charitable funds: Current period (continued)**
|**Project**
Walney Island Wind
Farm Fund
Active Lancashire via
Sport England
WEA
Your Next Step
Trail Blazer|**Funder**
Grantscape
Active
Lancashire
The Cotton
Exchange
Bldg, Bixteth
St, Liverpool
L3 9JR
Lancaster
City Council
Central
Government
Levelling up
Money
NHS|**Project description**
To offer confidence and self esteem training to up to 60 people
including additional one to one support if required.
Funding to offer free sessions for people attending gym
buddies and to buy equipment . Gym buddies are small
classes for people who want to get fitter lose weight and be
more body confident.
Levelling up money from the government given to the Workers
Education Association (WEA) to give out as grants to help
people improve their maths skills (hence the project was called
multiply) and money management.
Helping the furthest away from the job market build new skills
and engage in activities to learn communication skills and
confidence. Encourage people to join basic skills and skills
and to ideally prepare for the job marker.
This was a local pilot to support a bed blocking initiative for
people with mental health illness.|
|---|---|---|
## **14 Analysis of charitable funds: Prior period**
|**Restricted funds:**
Stay Connected
Crisis Café Contract
Walney Island Wind Farm Fund
Active Lancashire via Sport England
Your Next Step
Trail Blazer
**Unrestricted funds:**|**At 1**
**January**
**2023**
**Income Expenditure**
**Transfers**
**At 31**
**December**
**2023**
**£**
**£**
**£**
**£**
**£**
-
10,000
(6,000)
-
4,000
-
74,000
(74,000)
-
-
-
21,343
(21,343)
-
-
-
3,480
(3,480)
-
-
-
40,832
(19,285)
-
21,547
-
5,800
(5,800)
-
-|
|---|---|
||**-**
**155,455**
**(129,908)**
**-**
**25,547**|
|||
|General funds|5,789
177,379
(129,241)
-
**53,927**|
|||
||**5,789**
**332,834**
**(259,149)**
**-**
**79,474**|
|||
19
Docusign Envelope ID: 0E2C8809-CB72-4CF0-9634-48FEF2FF0E08
## **POSITIVE FUTURES WELL BEING SERVICES CIO**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **YEAR ENDED 31 DECEMBER 2024**
## **15 Analysis of net assets between funds: Current period**
**----- Start of picture text -----**
Unrestricted Restricted Total
funds funds 2024
£ £ £
Fixed assets 2,170 - 2,170
Current assets 152,004 34,237 186,241
Current liabilities (40,989) - (40,989)
113,185 34,237 147,422
**----- End of picture text -----**
## **16 Analysis of net assets between funds: Prior period**
**----- Start of picture text -----**
Unrestricted Restricted Total
funds funds 2023
£ £ £
Fixed assets 3,512 - 3,512
Current assets 74,483 25,547 100,030
Current liabilities (24,068) - (24,068)
53,927 25,547 79,474
**----- End of picture text -----**
## **17 Related party transactions**
Wages were paid to the spouse of one Trustee in the year, totalling £nil (2023: £36,613).
There was an amount owed from Positive Futures North West Community Interest Company at the 31 December 2024 of £36,479 (2023 £15,745).
## **18 Controlling party**
There was not considered to be any controlling party of the Charity during the period.
20