Company Registration Number - 11905483
The Charity Registration Number is :- 1197016
The Positivitree Ltd
Report and Accounts
31 March 2025
## **The Positivitree Ltd**
## **Report and accounts for the year ended 31 March 2025**
## **Contents**
||**Page**||
|---|---|---|
|**Charity information**||1|
|**Trustees' Annual Report**||1|
|**Statement of directors' responsibilities**||9|
|**Independent Examiner's Report**||11|
|**_Funds Statements:-_**|||
|Statement of Financial Activities||13|
|Statement of Financial Activities - Prior Year statement||14|
|Movements in funds||15|
|Income and Expenditure account||16|
|**Balance sheet**||17|
|**Notes to the accounts**||18|
## **The Positivitree Ltd**
Company Registration Number - 11905483
## **Trustees' Annual Report for the year ended 31 March 2025**
The Trustees present their Report and Accounts for the year ended 31 March 2025, which also comprises the Directors' Report required by the Companies Act 2006.
## **Reference and administrative details**
## _**The charity name.**_
The legal name of the charity is:- The Positivitree Ltd.
## _**The charity's areas operation and UK charitable registration.**_
The charity is registered in England & Wales with the Charity Commission in England & Wales (CCEW) with charity number 1197016.
The charity does not operate in any overseas jurisdictions.
## _**Legal structure of the charity**_
The charity is constituted as a company limited by guarantee, registered under the Companies Acts . The governing document of the charity is the Memorandum and Articles of Association establishing the company under company legislation.
There are no restrictions in the governing documents on the operation of the Charity or on its investment powers other than those imposed by Charity Law.
By operation of law all, trustees are directors under the Companies Act 2006 and all directors are trustees under Charities legislation and have responsibilities, as such, under both company and charity legislation.
The trustees are all individuals.
## **The principal operating address, telephone number, email and web addresses of the charity are:-**
Vale House Community Centre
Vale Park, Wallasey Merseyside, CH45 1LZ Telephone :0151 458 8033
Email Address thepositivitree.com Web address admin@thepositivitree.com
The registered office of the charity for Companies Act purposes is the same as the operating address shown above.
## **The Trustees in office on the date the report was approved and who served during the year were:-**
Lisa Allcock (Chair) Katherine Cropper (resigned 16 October 2024) Rachel Daley (appointed 16 October 2024) Jayne Foley (appointed 17 June 2025) Lucy Heady (appointed 17 June 2025)
Vanessa Margetts Joshua Pelled Sian Williams
At the Annual General Meeting all trustees retire as trustees, but are eligible for reappointment. All the trustees are also members of the charity.
1
## **The Positivitree Ltd**
Company Registration Number - 11905483
## **Trustees' Annual Report for the year ended 31 March 2025**
## **Objects and activities of the charity**
## _**The purposes of the charity as set out in its governing document.**_
The charity's objects are specifically restricted to the following: for the public benefit, to preserve and protect the physical and mental health of, and relieve the needs of, carers resident in Halton, Knowsley, Liverpool City, Sefton, Wirral and the surrounding area who have caring responsibilities for children from birth into adulthood who are medically ill, mentally ill, disabled or have a special educational needs or are awaiting diagnosis for any of the aforementioned in particular by : A) the provision of services, information, advice, practical, emotional and peer to peer support; B) raising awareness of and promoting the needs of carers with Local Authorities, policy makers and service providers.
## _**The main activities undertaken in relation to those purposes and to further the charity's purpose for the public benefit during the year.**_
## **Principal activities**
We exist to provide emotional, practical and peer support to parents & carers raising children (from birth to adulthood) with additional health or care needs.
We do this by using the 5 ways to wellbeing;
- Connecting with others - peer support
- Being physically active - wellbeing sessions/walks/bootcamp/yoga
- Learn new skills - training, workshops, MHFA* Give to others - volunteering opportunities
- Practising presence - being where you are now, radical acceptance
* Give to others - volunteering opportunities
## **How do we do it?**
* Our charity uses peer support to navigate the world of Special Educational Needs and Disabilities, empowering families with resources to address intersectional disadvantages like poverty and poor health.
* Our objectives are to reduce isolation and improve well-being through hosted activities, networks and training. We achieve this by collaborating with health and local government to influence system changes.
* Our diverse team, including carers with disabilities, contributes to multiple local networks shaping groundbreaking projects revolutionising health & care services for families raising children with disabilities in Wirral.
* Our charity has been selected to train and develop key staff across the local areas Family Hubs network in areas such as Understanding SEND and Supporting Families, The challenges facing families raising children with disabilities and the EHCP Process.
* We remain the first organisation in the North West delivering the Healthy Parent Carer Programme, a groundbreaking, research-led programme designed by the University of Exeter’s - Peninsula Childhood Disability Research Unit (PenCRU).
The trustees have had regard to the Charity Commission's guidance on public benefit in managing the activities of the charity.
2
## **The Positivitree Ltd**
Company Registration Number - 11905483
## **Trustees' Annual Report for the year ended 31 March 2025**
## **The main achievements and performance of the charity during the year and the difference the charity's performance during the year has made to the beneficiaries of the charity and benefitted wider society.**
Together our staff, volunteers and trustees have worked together to develop a well respected, easy to access and impactful parent-led wellbeing service for families of children with additional needs.
We’re grateful for support from grant funders and partners including:
Family Toolbox Alliance (Koala North West) Cradle to Career - Right to Succeed Groundwork - Tesco Community Grants Wirral CVS - Green Grants Steve Morgan Foundation WMBC - SEND in Family Hubs WMBC - Pathfinder contract LCVS Community Impact Fund Wirral Council - Emergency Household Support Fund The Morrisons Foundation North Wirral Round Table St James’ Partnership Cash for Kids The National Lottery Community Fund Asda Foundation
Special thanks to our community fundraisers who have supported us through sporting events, charity of the year and at business events.
Thanks to you we have built upon our work in:
* SEND parent life coaching;
* Structured wellbeing support; Healthy Parent Carer, 'sort it' & our 4 session Wellbeing course.
* Outdoor wellbeing
* Community; facilitation of weekly peer-led support hubs in each of the 4 localities
(Birkenhead, Wallasey, South Wirral, West Wirral) developed to also include community interest events, designed with the community to meet their needs.
Between April 2024 and March 2025 we supported 682 parents and carers and 620 children and young people at a total of 1302 individual beneficiaries.
Of those supported:
* 68% of families supported were eligible for Free School Meals
* 61% of those who shared their information had an annual income of less than £20,000
Since engaging with us
- 97.8% said they felt less isolated
- 92.6% said they had been more physically active
- 98.1% said their skills have improved
- 94.4% said they prioritise their own wellbeing more often
- 99% said they would recommend us to friends or family members
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## **The Positivitree Ltd**
Company Registration Number - 11905483
## **Trustees' Annual Report for the year ended 31 March 2025**
We had a busy year between April 2024 and March 2025 and would like to thank our volunteer group hosts and wider volunteers for their commitment to making the lives of parents and carers more enjoyable, less stressful and less socially isolating.
## **Hosted support groups in the community**
- 118 hours of group support in Woodchurch
- 87.5 hours of group support in Central Birkenhead
- 65 hours of group support in Wallasey
## **Christmas**
* Provided 240 Christmas Dinners to families staying in the two Merseyside Ronald McDonald Houses * Distributed Christmas gifts to 77 children in partnership with Cash for Kids to parents who were struggling with the rising cost of living.
## **Household Support Fund**
* Distributed £38,000 of emergency food support to parents struggling with the cost of living in partnership with WMBC
## **Cradle to Career - North Birkenhead**
* Built on our partnership with Koala NW, WEB merseyside and Equilibrium NW to continue addressing the health inequalities faced by families in this area who are raising children with SEND.
- Over 100 families engaged in one-to-one peer support
## **Future Plans**
- Strengthening our neighbourhood offer by providing support in each of the 4 localities of the Wirral.
- Making our work in Cradle to Career and Family Hubs Peer Support sustainable
- Growing our volunteer team.
- Increasing our outreach work for families that are the most isolated by the disability of their child/ren.
- Developing our training and workshop offer for professionals who work with families raising disabled children
- Developing partnerships with other regional and national organisations to enable wider reach into the rest of
- Wirral, the wider Liverpool City Region, Cheshire and beyond.
## **From our most recent feedback report:**
4
## **The Positivitree Ltd**
Company Registration Number - 11905483
## **Trustees' Annual Report for the year ended 31 March 2025**
5
## **The Positivitree Ltd**
Company Registration Number - 11905483
## **Trustees' Annual Report for the year ended 31 March 2025**
## **Feedback from beneficiaries:**
_“I love that nobody judges. I'm not able to attend all the time but when I do I'm always made to feel so welcome.”_
_“They have brought me together with like minded parents, who have families like mine. So much to be said about contact with people who you don't need to explain everything to every single time you meet.”_
_“The always warm and welcoming volunteers, that there is always someone that can say " me too I've been there " and actually understand your pain.”_
_“All the staff are very friendly and welcoming. They are all very knowledgeable and have loads of helpful advice and if they dont know what could help they are brilliant at signposting to where can.”_
_“How caring, knowledgeable and accessible they are. They make you feel like an actual person instead of being invisible to others or just a parent. It feels nice.”_
_“It makes you feel like you're not alone and you can stop banging your head against a brick wall because they listen and understand what you're going through and offer support that's actually useful.”_
_“Support is available from people who actually understand the situation you are in. There is no pressure to take part in activities but the invitation is always there. For the fi rst time it feels like there are people listening who understand what it's like.”_
_“You are there and actually help everyone, you have built community spirit and fostered local community support for all.”_
## **Structure, governance and management of the charity**
## _**The methods used to recruit and appoint new charity trustees.**_
We recognise that an effective Board of Trustees is imperative to ensure that the charity is to successfully achieve its objectives. The Board must seek trustees who represent the interests of the community we serve and have available the knowledge and skills required to run the charity.
Individual trustees must have sufficient knowledge of the role of a charity trustee and of our organisational objectives and activities to enable them to fulfil their role. We aim to maintain a Board of Trustees delivering high standards of practice, through a carefully planned recruitment and selection procedure, in line with the Equality, Fairness and Diversity Policy.
The recruitment and selection procedure has been developed to include safeguards for the welfare of children. We aim to represent the community we serve, and therefore we aim to ensure trustees are recruited from as diverse backgrounds as possible. A diverse group of volunteers can broaden the range of opinions and ideas. They bring knowledge of the cultures and circumstances of the population groups they come from, so that our organisation will have a better understanding of those groups, and be better able to relate to them. Furthermore, they enrich the organisation with their perspectives and the variety of their experiences and backgrounds.
A diverse group of volunteers also makes possible heightened cultural sensitivity within the organisation, and allows for the kinds of interchanges that make it possible for people with very different backgrounds to understand, respect, and cherish one another's differences as well as their similarities.
6
## **The Positivitree Ltd**
Company Registration Number - 11905483
## **Trustees' Annual Report for the year ended 31 March 2025**
We shall have at least three and not more than twelve individuals on the Board of Trustees. In addition advisers may also be appointed to the Board for the benefit of specialist expertise such as Safeguarding, but shall have no voting rights. The term of office shall be one year before trustees must retire at an AGM. Retiring trustees may offer themselves for re-election at an AGM. When a need is identified to co-opt a trustee onto the Board during the year, that Trustee must retire and be offered for election by the members at the next AGM. There is a volunteer training and induction pack in place which sets out the procedure to be followed when inducting new trustees and relevant training required.
The charity may by ordinary resolution:
- (1) appoint a person who is willing to act to be a trustee; and
- (2) determine the rotation in which any additional trustees are to retire.
Bankers Lloyds Bank PLC, 16 Market Place, Oldham, Lancashire, OL1 1JG.
## **Financial review**
## _**The charity's financial position at the end of the year ended 31 March 2025**_
The financial position of the charity at 31 March 2025 and comparatives for the prior period, as more fully detailed in the accounts, can be summarised as follows:-
|Restricted Revenue Funds
**Total Funds**
Unrestricted Revenue Funds available for the
general purposes of the charity
**Net income**|**2025**
**£**
28,777
58,008
50,027
108,035|**2024**
**£**
37,142
61,178
18,080
79,258|
|---|---|---|
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## **The Positivitree Ltd**
Company Registration Number - 11905483
## **Trustees' Annual Report for the year ended 31 March 2025**
## _**Financial review of the position at the reporting date, 31 March 2025 .**_
The charity achieved a turnover of £254,425 during the year. Despite operating in a challenging fundraising climate, with increasing pressures across the voluntary sector, the charity has maintained a stable financial position and delivered against its objectives.
At year end, reserves stood at £52,011, representing a surplus of £15,030 above the agreed minimum target level. This outcome reflects prudent financial management and careful stewardship of resources. The trustees wish to commend the leadership team, staff and volunteers for their dedication and resilience in sustaining income generation and managing expenditure effectively during a period of economic uncertainty. Their commitment has enabled the charity to continue providing vital services while safeguarding its financial sustainability for the future.
## _**Policies on reserves.**_
It is the Charity’s policy to hold free reserves in its unrestricted funds to establish an appropriate level of working capital and to protect the future operations of the Charity from the effects of any unforeseen variations in its income streams as part of policy of good financial management practice.
The Trustees have set a reserves policy which requires free reserves to be maintained at a level which can ensure that Positivitree’s core charitable objectives can continue to be delivered even during a period of unforeseen difficulty.
The calculation of the required level of reserves is an integral part of the organisation's planning, budget and forecast cycle. It takes into account:
* The resources required to manage and adjust staffing levels across the charity
* The resources required to fulfil existing contracts, leases and other obligations and commitments.
Based on these principles, the required target level of free reserves for the Charity at 31 March 2025 has been calculated as monthly running costs - £12327 x 3= £36981
At 31 March 2025, the level of accumulated unrestricted reserves stood at £52,011.
Therefore, at 31 March 2025, the Charity had available free reserves of £52,011, representing a surplus of £15,030 against the minimum target level.
## _**Availability and adequacy of assets of each of the funds**_
The board of trustees is satisfied that the charity's assets in each fund are available and adequate to fulfil its obligations in respect of each fund.
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## **The Positivitree Ltd**
Company Registration Number - 11905483
## **Trustees' Annual Report for the year ended 31 March 2025**
## **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 to manage those risks.
These risks have been documented by the trustees and are reviewed on an annual basis or more frequently should circumstances change. The trustees recognise that the major risk to providing services is the uncertainty of funding through trusts and foundations/grants.
However, we work hard to deliver high quality services and to maintain our good reputation with the families we support and with our funders and have developed a fundraising strategy to diversify our income streams.
The Charity has also proved our willingness to adapt in response to changing needs of our community and the changing commissioning and funding environment.
The Charity maintains a comprehensive range of policies and procedures for minimising financial and other risks and the trustees monitor these on a regular basis.
Trustees are aware of the potential costs of redundancy if sufficient income to maintain the current levels of activity is not obtained and are continuing to work to increase the level of the Charity's reserves. Other risks both physical and relating to professional indemnity are regularly reviewed and minimised by our policies and the training given to staff and volunteers. We are covered by our insurance policy. All staff and volunteers working with families have a current DBS.
## **Details of The Independent Examiner**
Matthew Brown Member of CIPFA Bluecoat Chambers College Lane Liverpool L1 3BZ
## **Statement of the Directors' and Trustees' Responsibilities**
The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Companies Act 2006, the Charities Act 2011 and the Charities (Accounts and Reports) Regulations 2008. Notwithstanding the explicit requirement in the extant statutory regulations,the Charities (Accounts and Reports) Regulations 2008, to prepare the financial statements in accordance with the SORP 2005, in view of the fact that the SORP 2005 has been withdrawn, the Trustees determined to interpret this responsibility as requiring them to follow current best practice and prepare the accounts according to the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2019, applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), .
9
## **The Positivitree Ltd**
Company Registration Number - 11905483
## **Trustees' Annual Report for the year ended 31 March 2025**
In particular, the Companies Act 2006 and charity law require the Board of Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of the surplus or deficit of the charity. In preparing those financial statements the Board is required to :-
- to prepare the accounts in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law).
- select suitable accounting policies and apply them consistently;
- make judgements and estimates that are reasonable and prudent;
- prepare the financial statements on the going concern basis unless it is inappropriate
to presume that the charity will continue in business;
- state whether applicable accounting standards and statements of
recommended practice have been followed, subject to any material
departures disclosed and explained in the financial statements;
The law requires that the trustees must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the surplus or deficit of the charity for the year.
The Trustees are also responsible for maintaining adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which are sufficient to show and explain the charity's transactions and enable them to ensure that the financial statements comply with the Companies Act 2006 and comply with regulations made under the Charities Act. 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 also responsible for the contents of the Trustees' report, and the statutory responsibility of the Independent Examiner in relation to the Trustees' report is limited to examining the report and ensuring that , on the face of the report, there are no material inconsistencies with the figures disclosed in the financial statements.
## **Method of preparation of accounts - Small company provisions**
The financial statements are set out on pages 13 to 30.
The financial statements have been prepared implementing the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2019, applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), and in accordance with the Financial Reporting Standard 102, (effective 1st January 2016)
These financial statements have been prepared in accordance with the provisions in Part 15 of the Companies Act 2006. applicable to companies subject to the small companies regime.
This report was approved by the board of trustees on 3 October 2025.
Rachel Daley Director and Trustee
10
## **The Positivitree Ltd**
## **Report of the Independent Examiner to the Trustees of the charitable company on the accounts for the year ended 31 March 2025**
I report to the Trustees on my examination of the financial statements of the charitable company on pages 13 to 30 for the year ended 31 March 2025 which have been prepared in accordance with the Charities Act 2011 (the Act) and with the Financial Reporting Standard 102, (effective 1st January 2016) as modified by FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2019, applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), published by the Charity Commission in England & Wales (CCEW) , and under the historical cost convention and the accounting policies set out on page 18.
## **Respective responsibilities of the Trustees and the Independent Examiner and the basis of the report**
As described on page 9, you, the charitable company's Trustees, who are also the Directors of the Company for the purposes of Company law, are responsible for the preparation of the financial statements in accordance with the Companies Act 2006, the Charities Act 2011 and all other applicable law and with United Kingdom Generally Accepted Accounting Practice, applicable to smaller entities, and for being satisfied that the financial statements give a true and fair view.
The Trustees consider that the audit requirement of Section 144(1) of the Charities Act 2011 (the Act) does not apply, and that there is no requirement in the memorandum and articles of the charity for the conducting of an audit, and that the accounts do not require an audit in accordance with Part 16 of the Companies Act 2006 and that no member or members have requested an audit pursuant to Section 476 of the Companies Act 2006. As a consequence, the Trustees have elected that the financial statements be subject to independent examination.
Having satisfied myself that the financial statements are not required to be audited under any legal provision, or otherwise, and are eligible for independent examination, it is my responsibility to:-
a) examine the financial statements of the charity under Section 145 of the Act;
b) follow the applicable procedures in the Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Basis of Independent Examiner's Statement and scope of work undertaken**
Since the charitable company's gross income exceeded £250,000, the charitable company's 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 an authorised member of CIPFA, which is one of the listed bodies.
I report in respect of my examination of the charity's financial statements carried out under s145 of the 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 Act setting out the duties of an independent examiner in relation to the conducting of an independent examination. An independent examination includes a review of the accounting records kept by the charitable company and of the accounting systems employed by the charitable company and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeking explanations from you, as Trustees, concerning such matters. The purpose of the examination is to establish as far as possible that there have been no breaches of charity legislation and that, on a test basis of evidence relevant to the amounts and disclosures made, the financial statements comply with the SORP.
The procedures undertaken do not provide all the evidence that would be required in an audit, and information supplied by the Trustees in the course of the examination is not subjected to audit tests or enquiries and does not cover all the matters that an auditor would consider in arriving at an opinion. The planning and conduct of an audit goes beyond the limited assurance that an independent examination can provide
Consequently, I do not express an audit opinion on the view given by the financial statements, and in particular, I express no opinion as to whether the financial statements give a true and fair view of the affairs of the charity, and my report is limited to the matters set out in the statement below.
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## **The Positivitree Ltd**
I planned and performed my examination so as to satisfy myself that the objectives of the independent examination are achieved and before finalising the report I obtained written assurances from the Trustees of all material matters.
## **Independent Examiner's Statement, Report and Opinion**
Subject to the limitations upon the scope of my work as detailed above, I have completed my examination: and can confirm that:-
The accounts of this charitable company are not required to be audited under Part 16 of the Companies Act 2006;
The gross income of the charitable company in the year ended 31 March 2025 appears to exceed the sum specified in Section 145(3) of the Act, namely £250000, and that I am qualified to act as Independent Examiner in accordance with that section by virtue of my being a qualified member of CIPFA;
This is a report in respect of an examination carried out under 145 of the Act and in accordance with Directions given by the Charity Commission under section 145(5)(b) of the Act which may be applicable;
and that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:-
accounting records were not kept in respect of the charity as required by Section 386 of the Companies Act 2006 and Section 130 of The Charities Act 2011;
the financial statements do not accord with those records; or
the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in section 396 of the Companies Act 2006 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;
have not been prepared in accordance with the methods and principles set out in the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2019, applicable to all accounting periods beginning on or after 1st January 2019), (The SORP).
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 financial statements to be reached.
## **Signed:-**
Matthew Brown - Independent Examiner
CIPFA
Bluecoat Chambers College Lane Liverpool L1 3BZ
This report was signed on 3 October 2025
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## **The Positivitree Ltd - Statement of Financial Activities for the year ended 31 March 2025**
## _**Statement of Financial Activities (including the Income and Expenditure Account for the year ended 31 March 2025, as required by the Companies Act 2006)**_
|**Income & Endowments from:**
Donations & Legacies
Charitable activities
**Total income**
**Expenditure on:**
Charitable activities
**Total expenditure**
**Net income for the year**
**Net income after transfers**
**Reconciliation of funds:-**
**Total funds brought forward**
**Total funds carried forward**
**Net movement in funds**|**Current year**
**Unrestricted**
**Funds**
**2025**
**£**
24,590
63,053
**87,643**
90,813
**90,813**
**(3,170)**
**(3,170)**
**(3,170)**
61,178
**58,008**|**Current year**
**Restricted**
**Funds**
**2025**
**£**
74,970
91,812
**166,782**
134,835
**134,835**
**31,947**
**31,947**
**31,947**
18,080
**50,027**|**Current year**
**Total Funds**
**2025**
**£**
**99,560**
**154,865**
**254,425**
**225,648**
**225,648**
**28,777**
**28,777**
**28,777**
**79,258**
**108,035**|**Prior Year**
**Total Funds**
**2024**
**£**
73,946
135,293
**209,239**
172,097
**172,097**
**37,142**
**37,142**
**37,142**
42,116
**79,258**|
|---|---|---|---|---|
The 'SORP Ref' indicated above is the classification of income set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the Balance Sheet.
A separate Statement of Total Recognised Gains and Losses is not required as this statement includes all recognised gains and losses.
All activities derive from continuing operations
## **The notes attached on pages 18 to 30 form an integral part of these accounts.**
13
## **The Positivitree Ltd - Statement of Financial Activities for the year ended 31 March 2025**
## **The Positivitree Ltd - Analysis of prior year total funds, as required by paragraph 4.2 of the SORP**
|**Income & Endowments from:**
Donations & Legacies
Charitable activities
**Total income**
**Expenditure on:**
Charitable activities
**Total expenditure**
**Net income for the year**
**Transfers between funds**
**Net income after transfers**
**Reconciliation of funds:-**
**Total funds brought forward**
**Total funds carried forward**
**Net movement in funds**|**Prior Year**
**Unrestricted**
**Funds**
**2024**
**£**
Restated
12,755
61,203
73,958
41,698
**41,698**
32,260
-
32,260
**32,260**
38,116
**70,376**|**Prior Year**
**Restricted**
**Funds**
**2024**
**£**
Restated
61,191
74,090
135,281
121,201
**121,201**
14,080
-
14,080
**14,080**
4,000
**18,080**|**Prior Year**
**Total Funds**
**2024**
**£**
**73,946**
**135,293**
**209,239**
**172,097**
**172,097**
37,142
**-**
37,142
**37,142**
**42,116**
**79,258**|
|---|---|---|---|
All activities derive from continuing operations
A separate Statement of Total Recognised Gains and Losses is not required as this statement includes all recognised gains and losses.'
## **The notes attached on pages 18 to 30 form an integral part of these accounts.**
14
## **The Positivitree Ltd - Statement of Financial Activities for the year ended 31 March 2025**
## **The Positivitree Ltd - Resources applied in the year ended 31 March 2025 towards fixed assets for Charity use:-**
|Funds generated in the year as detailed in the SOFA
Resources applied on functional fixed assets
Other applications of funds
**Net resources available to fund charitable activities**|**2025**
**£**
-
(3,021)
-
**(3,021)**|**2024**
**£**
-
(898)
-
**(898)**|
|---|---|---|
The resources applied on fixed assets for charity use represents the cost of additions less proceeds of any disposals.
## **Movements in revenue and capital funds for the year ended 31 March 2025**
## **Revenue accumulated funds**
|Accumulated funds brought forward
**Closing revenue funds**
**Summary of funds**
Revenue accumulated funds
Recognised gains and losses before
transfers|**Unrestricted**
**Funds**
**2025**
**£**
61,178
(3,170)
**58,008**
**58,008**
**Unrestricted**
**and**
**Designated funds**
**2025**
**£**
58,008|**Restricted**
**Funds**
**2025**
**£**
18,080
31,947
**50,027**
**50,027**
**Restricted**
**Funds**
**2025**
**£**
50,027|**Total**
**Funds**
**2025**
**£**
79,258
28,777
**108,035**
**108,035**
**Total**
**Funds**
**2025**
**£**
**108,035**|**Last year**
**Total Funds**
**2024**
**£**
**42,116**
37,142
**79,258**
**79,258**
**Last Year**
**Total Funds**
**2024**
**£**
79,258|
|---|---|---|---|---|
**The notes attached on pages 18 to 30 form an integral part of these accounts.**
15
## **The Positivitree Ltd - Statement of Financial Activities for the year ended 31 March 2025**
## **The Positivitree Ltd**
## **Income and Expenditure Account for the year ended 31 March 2025 as required by the Companies Act 2006**
|**_Income_**
Income from operations
**Gross income in the year before exceptional items**
**Gross income in the year including exceptional items**
**_Expenditure_**
Charitable expenditure, excluding depreciation and amortisation
Depreciation and amortisation
Governance costs
**Total expenditure in the year**
Tax on surplus on ordinary activities
**Retained surplus for the financial year**
**Net income after tax in the financial year**
**Net income before tax in the financial year**
Investment income|**2025**
**£**
254,425
**254,425**
**254,425**
218,713
3,890
3,045
**225,648**
**28,777**
-
**28,777**
**28,777**|**2024**
**£**
209,239
**209,239**
**209,239**
167,496
2,729
1,872
**172,097**
**37,142**
-
**37,142**
**37,142**|
|---|---|---|
All activities derive from continuing operations
In accordance with the provisions of the Companies Act 2006, the headings and subheadings used in the Income and Expenditure account have been adapted to reflect the special nature of the charity's activities.
## **The notes attached on pages 18 to 30 form an integral part of these accounts.**
16
## **The Positivitree Ltd - Balance Sheet as at 31 March 2025**
|**Notes**
**Fixed assets**
Tangible assets
9
**Current assets**
Debtors
10
Cash at bank and in hand
**Total current assets**
**Creditors: amounts falling due within**
**one year**
11
**Net current assets**
**The total net assets of the charity**
**Restricted funds**
Restricted Revenue Funds
14
**Unrestricted Funds**
Unrestricted Revenue Funds
14
**Designated Funds**
**Total charity funds**
**The total net assets of the charity are funded by the**|Restated
**2025**
**2024**
**£**
**£**
3,254
4,123
6,724
21,370
105,465
79,631
112,189
101,001
(7,408)
(25,866)
104,781
75,135
**108,035**
**79,258**
50,027
18,080
50,027
18,080
58,008
61,178
58,008
61,178
-
-
**108,035**
**79,258**
**funds of the charity, as follows:-**|
|---|---|
The 'SORP Ref' indicated above is the classification of Balance Sheet items as set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the SOFA..
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. The charity is subject to Independent Examination under charity legislation, and the report of the Independent Examiner is on page 12.
The financial statements have been prepared in accordance with the provisions in Part 15 of the Companies Act 2006. applicable to companies subject to the small companies regime.
## **Rachel Daley**
Trustee
Approved by the board of trustees on 3 October 2025
**The notes attached on pages 18 to 30 form an integral part of these accounts.**
17
## **The Positivitree Ltd**
## **Notes to the Accounts for the year ended 31 March 2025**
## **1 Accounting policies**
## _**Policies relating to the production of the accounts.**_
## **Basis of preparation and accounting convention**
The accounts have been prepared on the accruals basis, under the historical cost convention, and in accordance with the Financial Reporting Standard 102, (effective 1st January 2016) and 'FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2019, applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), published by the Charity Commission in England & Wales (CCEW) , and in accordance with all applicable law in the charity's jurisdiction of registration, except that the charity has prepared the financial statements in accordance with the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2019, applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), in preference to the previous SORP, the SORP 2005, which has been withdrawn, notwithstanding the fact that the extant statutory regulations, the Charities (Accounts and Reports) Regulations 2008 refer explicitly to the SORP 2005. This has been done to accord with current best practice.
## **Going Concern**
Tthere are no uncertainties about going concern.
## **Risks and future assumptions**
The charity is a public benefit entity.
## _**Tangible fixed assets**_
Tangible fixed assets are measured at their original cost value, or subsequent revaluation, or if donated, as described above. Cost value includes all costs expended in bringing the asset into its intended working condition.
Depreciation has been provided at the following rates in order to write off the assets to their anticipated residual value over their estimated useful lives.
Equipment and fixtures 33 % straight line
## **Debtors**
Debtors are measured at their recoverable amounts at the balance sheet date.
## **Creditors and provisions**
Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
## **Financial instruments including cash and bank balances**
Cash held by the charity is included at the amount actually held and counted at the year end. Bank balances, whether in credit or overdrawn, are shown at the amounts properly reconciled to the bank statements.
## **Fund Accounting**
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.
There are no designated funds.
Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal or as implied by law.
There are no endowment funds.
18
## **The Positivitree Ltd**
## **Notes to the Accounts for the year ended 31 March 2025**
## **2 Liability to taxation**
The Trustees consider that the charity satisfies the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 for UK corporation tax purposes. Accordingly, the Charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by chapter 3 part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively on the specific charitable objects of the charity and for no other purpose. Value Added Tax is not recoverable by the charity, and is therefore included in the relevant costs in the Statement of Financial Activities.
## **3 Winding up or dissolution of the charity**
If upon winding up or dissolution of the charity there remain any assets, after the satisfaction of all debts and liabilities, the assets represented by the accumulated fund shall be transferred to some other charitable body or bodies having similar objects to the charity.
## **4 Significance of financial instruments to the charity's position**
There are no significant implications of such matters.
## **5 Net surplus before tax in the financial year**
|The net surplus before tax in the financial year is stated after charging:-
Depreciation of owned fixed assets
Pension costs
**Staff costs and emoluments**
**_Salary costs_**
Gross Salaries excluding trustees
Employer's National Insurance for all staff
Employer's operating costs of defined
contribution pension schemes
**Total salaries, wages and related costs**
**_Numbers of full time employees or full time equivalents_**
The average number of total staff employed in the year was|**2025**
**£**
3,890
1,498
**2025**
**£**
89,455
1,076
1,498
**92,029**
**2025**
4|**2024**
**£**
2,729
1,022
**2024**
**£**
68,788
461
1,022
**70,271**
**2024**
4|
|---|---|---|
## **6 Staff costs and emoluments**
Neither the trustees nor any persons connected with them have received any remuneration from the charity or any related entity, either in the current or prior year.
No employees received emoluments (excluding pension costs) in excess of £60,000 per annum.
## **7 Remuneration and payments to Trustees and persons connected with them**
No trustees or persons connected with them received any remuneration from the charity, or any related entity.
19
## **The Positivitree Ltd**
## **Notes to the Accounts for the year ended 31 March 2025**
## **8 Trustees' expenses**
The expenses reimbursed to trustees, or paid directly to third parties, in the current or prior year, was as shown below.
|The amount reimbursed to trustees
The nature of the trustees' expenses was travel and subsistence.|**2025**
**£**
237|**2024**
**£**
-|
|---|---|---|
The number of trustees' to whom expenses were reimbursed was 1.
## **9 Tangible fixed assets**
|**_Current Year_**
**Cost**
At 1 April 2024
Additions
**At 31 March 2025**
**Depreciation**
At 1 April 2024
Charge for the year
**At 31 March 2025**
**Net book value**
**At 31 March 2025**
**At 31 March 2024**
**10 Debtors**
Trade debtors
Prepayments and accrued income
Other debtors
**11 Creditors: amounts falling due within one year**
Trade creditors
PAYE, NIC VAT and other taxes
Other creditors|**Equipment**
**and fixtures**
£
8,649
3,021
**11,670**
4,526
3,890
**8,416**
**3,254**
**4,123**|**2025**
**£**
-
1,966
4,758
**6,724**
**2025**
**£**
2,827
4,368
213
**7,408**|**Total**
£
8,649
3,021
**11,670**
4,526
3,890
**8,416**
**3,254**
**4,123**
**2024**
**£**
20,375
995
-
**21,370**
**2024**
**£**
710
4,237
20,919
**25,866**|
|---|---|---|---|
## **12 Related party transactions**
There were no transactions with related parties in the year.
20
## **The Positivitree Ltd**
## **Notes to the Accounts for the year ended 31 March 2025**
## **13 Particulars of how particular funds are represented by assets and liabilities**
|**At 31 March 2025**
Tangible Fixed Assets
Current Assets
Current Liabilities
**At 1 April 2024**
Tangible Fixed Assets
Current Assets
Current Liabilities|**Unrestricted**
**funds**
**£**
3,254
62,162
(7,408)
**58,008**
**Unrestricted**
**funds**
**£**
4,123
82,921
(25,866)
**61,178**|**Designated**
**funds**
**£**
-
-
**-**
**Designated**
**funds**
**£**
-
-
-
**-**|**Restricted**
**funds**
**£**
-
50,027
-
**50,027**
**Restricted**
**funds**
**£**
-
18,080
-
**18,080**|**Total**
**Funds**
**£**
**3,254**
**112,189**
**(7,408)**
**108,035**
**Total**
**Funds**
**£**
**4,123**
**101,001**
**(25,866)**
**79,258**|
|---|---|---|---|---|
## **14 Change in total funds over the year as shown in Note 13 , analysed by individual funds**
|**_Unrestricted and designated funds:-_**
Unrestricted Revenue Funds
**Total unrestricted and designated funds**
**_Restricted funds:-_**
The National Lottery Awards for All
Wirral Borough Council Household Support Fund
Right to Succeed - Cradle to Career
Asda Foundation
The National Lottery Community Fund
Morrisons Foundation (125 Year Community Spaces Fund)
**Total restricted funds**
**Total charity funds**|**Funds**
**brought**
**forward from**
**2024**
**£**
61,178
**61,178**
6,916
694
10,056
414
-
-
-
**18,080**
**79,258**|**Movement in**
**funds in 2025**
**See Note 15**
**£**
(3,170)
**(3,170)**
(6,916)
(694)
8,891
(414)
24,061
7,019
-
**31,947**
**28,777**|**£**
**-**
**-**
-
-
-
-
-
-
-
**-**
**-**
**Transfers**
**between**
**funds in 2025**|**Funds carried**
**forward to**
**2026**
**£**
**58,008**
**58,008**
**-**
**-**
**18,947**
**-**
**24,061**
**7,019**
**-**
**50,027**
**108,035**|
|---|---|---|---|---|
21
## **The Positivitree Ltd**
## **Notes to the Accounts for the year ended 31 March 2025**
**15 Analysis of movements in funds over the year as shown in Note 14**
|**_Unrestricted and designated funds:-_**
Unrestricted Revenue Funds
**_Restricted funds:-_**
The National Lottery Awards for All
Wirral Borough Council Household Support Fund
Right to Succeed - Cradle to Career
Asda Foundation
Steve Morgan Foundation
WCVS Green Grant
The National Lottery Community Fund
Morrisons Foundation (125 Year Community Spaces Fund)|**Income**
**2025**
**£**
87,643
38,480
53,332
30,000
4,970
32,500
7,500
**254,425**|**Expenditure**
**2025**
**£**
(90,813)
(6,916)
(39,174)
(44,441)
(414)
(30,000)
(4,970)
(8,439)
(481)
**(225,648)**|**Other**
**Gains &**
**Losses**
**2025**
**£**
-
-
-
-
-
-
-
-
-
**-**|**Movement**
**in funds**
**2025**
**£**
**(3,170)**
**(6,916)**
**(694)**
**8,891**
**(414)**
**-**
**-**
**24,061**
**7,019**
**28,777**|
|---|---|---|---|---|
## **16 The purposes for which the funds**
## _**Unrestricted and designated funds:-**_
Unrestricted Revenue Funds
These funds are held for the meeting the objectives of the charity, and to provide reserves for future activities, and , subject to charity legislation, are free from all restrictions on their use.
## _**Restricted funds:-**_
The National Lottery Awards for All
Wirral Borough Council Household Support Fund
Right to Succeed - Cradle to Career
Asda Foundation
Steve Morgan Foundation
WCVS Green Grant
The National Lottery Community Fund
Morrisons Foundation (125 Year Community Spaces Fund)
This grant was restricted to covering core running costs and strengthening The Positivitree’s base in Wallasey. It supported rent, utilities, communications, and community engagement, ensuring we could expand access to activities.
This grant was restricted to providing emergency financial support through supermarket vouchers to families of children with additional health or care needs who were struggling with the cost of living.
This grant was restricted to delivering peer-led support groups for parents and carers of children with additional health or care needs in Wirral Family Hubs, in partnership with Koala NW.
This grant was restricted to supporting community wellbeing sessions and activities for parents raising children with additional health or care needs.
This grant was restricted to funding the CEO salary and core organisational costs, to strengthen leadership and ensure the sustainability of the charity.
This grant was restricted to delivery of projects that promote a sense of community and local pride for Wirral Communities and improve the life of residents.
This grant is restricted to funding the Service Lead and Project Support Officer posts, alongside volunteer expenses, wellbeing sessions and operational costs that directly support parent-carers.
This grant is restricted to developing an accessible allotment space in North Birkenhead for families with disabled children, providing inclusive community growing and wellbeing opportunities.
22
## **The Positivitree Ltd**
## **Notes to the Accounts for the year ended 31 March 2025**
## **17 Ultimate controlling party**
The charity is under the control of its legal members.
Every member of the charity is obliged to contribute such amount as may be required not exceeding £10 to the assets of the company in the event of its being wound up while he or she is a member, or within one year after he or she ceases to be a member.
23
## **The Positivitree Ltd**
**Detailed analysis of income and expenditure for the year ended 31 March 2025 as required by the SORP 2015**
## _**This analysis is classsified by conventional nominal descriptions and not by activity.**_
## **18 Donations, Grants and Legacies**
**----- Start of picture text -----**
||||||
|---|---|---|---|---|
|Current year|Current year|Current year|Prior Year|
|Unrestricted|Restricted|Total Funds|Total Funds|
|Funds|Funds|
|2025|2025|2025|2024|
|£|£|£|£|
|Donations and gifts from individuals|
|Small donations individually less than £1000|2,190|-|2,190|10,255|
|SJP Charity Foundation|-|-|-|2,500|
|North Wirral Round Table|2,400|-|2,400|-|
|Total donations and gifts from individuals|4,590|-|4,590|12,755|
|Current year|Current year|Current year|Prior Year|
|Unrestricted|Restricted|Total Funds|Total Funds|
|Funds|Funds|
|2025|2025|2025|2024|
|£|£|£|£|
|Revenue grants from government and|
|public bodies|
|The National Lottery Community Fund|-|32,500|32,500|10,000|
|Culture Liverpool|-|-|-|1,800|
|Total public sector revenue grants|-|32,500|32,500|11,800|
**----- End of picture text -----**
## **Revenue grants from government and public bodies - Prior Year analysis**
**----- Start of picture text -----**
|||||
|---|---|---|---|
|Prior Year|Prior Year|Prior Year|
|Unrestricted|Restricted|
|Total Funds|
|Funds|Funds|
|2024|2024|2024|
|£|£|£|
|Prior Year|-|11,800|11,800|
**----- End of picture text -----**
24
## **The Positivitree Ltd**
## **Detailed analysis of income and expenditure for the year ended 31 March 2025 as required by the SORP 2015**
|**Total private sector revenue grants**
Morrisons Foundation/ Pfizer
Steve Morgan Foundation
**Revenue grants and donations from non**
**public bodies**
Wirral CVS Green Grant
Open Door, Skelton Charity and C2C Send
Small grants individually less than £1000
LCVS Community Impact Fund
Cash for Kids
Asda Foundation and Tesco
Comics Youth|**Current year**
**Unrestricted**
**Funds**
**2025**
**£**
-
-
-
-
-
-
-
20,000
-
**20,000**|**Current year**
**Restricted**
**Funds**
**2025**
**£**
-
30,000
7,500
-
-
-
4,970
-
-
**42,470**|**Current year**
**Total Funds**
**2025**
**£**
**-**
**30,000**
**7,500**
**-**
**-**
**-**
**4,970**
**20,000**
**-**
**62,470**|**Prior Year**
**Total Funds**
**2024**
**£**
1,458
25,000
5,000
1,920
2,900
3,000
2,250
1,000
6,863
**49,391**|
|---|---|---|---|---|
**Revenue grants and donations from non public bodies (Include Gift Aid donations from subsidiaries) - Prior Year analysis**
|**Year analysis**|||||
|---|---|---|---|---|
|**Prior Year**
**Total Donations, Grants and Legacies**
**_Prior year_**
**Total Donations, Grants and**
**Legacies**
**Total Donations, Grants and Legacies**|**Prior Year**
**Unrestricted**
**Funds**
**2024**
**£**
-|**Prior Year**
**Restricted**
**Funds**
**2024**
**£**
49,391|**Prior Year**
**Total Funds**
**2024**
**£**
**49,391**|**73,946**|
||||||
||**24,590**
**Unrestricted**
**Funds**
**2024**
**£**
**12,755**|**74,970**
**Restricted**
**Funds**
**2024**
**£**
**61,191**|**99,560**
**Prior Year**
**Total Funds**
**2024**
**£**
**73,946**||
25
## **The Positivitree Ltd**
**Detailed analysis of income and expenditure for the year ended 31 March 2025 as required by the SORP 2015**
## **19 Income from charitable activities - Trading Activities**
**----- Start of picture text -----**
Current year Current year Current year Current year Prior Year
Unrestricted Restricted Total Funds Total funds
Funds Funds
2025 2025 2025 2024
£ £ £ £
Primary purpose and ancillary trading
Letting of property for charitable purposes 675 - 675 -
Total Primary purpose and ancillary 675 - 675 -
trading
Current year Current year Current year Prior Year
Unrestricted Restricted Total Funds Total Funds
Funds Funds
2025 2025 2025 2024
£ £ £ £
Performance related grants from public bodies to
fund charitable activities
Wirral Borough Council Household Support Fund - 38,480 38,480 41,000
Total performance related grants from - 38,480 38,480 41,000
public bodies
Performance related grants from public bodies to fund charitable activities - Prior Year analysis
Prior Year Prior Year Prior Year
Unrestricted Restricted
Total Funds
Funds Funds
2024 2024 2024
£ £ £
Prior Year - 41,000 41,000
Current year Current year Current year Prior Year
Unrestricted Restricted Total Funds Total Funds
Funds Funds
2025 2025 2025 2024
£ £ £ £
Performance related grants from non public bodies
to fund charitable activities
SEND Family Hubs and Parent Peer Support 50,000 - 50,000 63,003
Koala Pathfinder 12,378 - 12,378 3,000
Right to Succeed - Cradle to career - 53,332 53,332 28,290
Total performance related grants from non public
62,378 53,332 115,710 94,293
bodies
**----- End of picture text -----**
26
## **The Positivitree Ltd**
## **Detailed analysis of income and expenditure for the year ended 31 March 2025 as required by the SORP 2015**
## **Performance related grants from non public bodies to fund charitable activities - Prior Year analysis**
**----- Start of picture text -----**
Prior Year Prior Year Prior Year
Unrestricted Restricted
Total Funds
Funds Funds
2024 2024 2024
£ £ £
Prior Year 61,203 33,090 94,293
Unrestricted Restricted
Total Funds Prior Year
Funds Funds
Total Funds
2025 2025 2025 2024
£ £ £ £
Total Charitable income from funders:-
Current year - income from funders 62,378 91,812 154,190 135,293
Prior year Prior Year Prior Year Prior Year
Unrestricted Restricted
Total Funds
Funds Funds
2024 2024 2024
£ £ £
Prior Year - Income from funders 61,203 74,090 135,293
20 Total Income from charitable activities
Current year Current year Current year Prior Year
Unrestricted Restricted Total Funds
Total Funds
Current year Funds Funds
2025 2025 2025 2024
£ £ £ £
Total income from charitable activities 675 - 675 -
Income from funders 62,378 91,812 154,190 135,293
Total from charitable activities 63,053 91,812 154,865 135,293
**----- End of picture text -----**
27
## **The Positivitree Ltd**
**Detailed analysis of income and expenditure for the year ended 31 March 2025 as required by the SORP 2015**
## **Income from charitable activities - Prior Year analysis**
|**_Prior year_**
Total income from charitable activities
Income from funders|**Prior Year**
**Unrestricted**
**Funds**
**2024**
**£**
-
61,203
**61,203**|**Prior Year**
**Restricted**
**Funds**
**2024**
**£**
-
74,090
**74,090**|**Prior Year**
**Total Funds**
**2024**
**£**
-
135,293
**135,293**|
|---|---|---|---|
## **21 Expenditure on charitable activities - Direct spending**
|**_Current Year_**
**Total direct spending**
**_Prior Year_**
**Total direct spending**
Materials and other direct costs
Events costs
Staff training and welfare
Stakeholder engagement
Gross wages and salaries - charitable activities
Gross wages and salaries - charitable activities
Employers' NI - Charitable activities
Defined contribution pension costs - charitable activities
Travel and Subsistence - Charitable Activities
Marketing and advertising of charitable services
Travel and Subsistence - Charitable Activities
Marketing and advertising of charitable services
Labour and workshops
Materials and other direct costs
Labour and workshops|**Current year**
**Unrestricted**
**Funds**
**2025**
**£**
15,255
-
1,059
3,291
2,253
39,783
3,686
1,614
1,310
120
**68,371**
**Prior Year**
**Unrestricted**
**Funds**
**2024**
**£**
17,082
271
544
-
-
**19,380**|**Current year**
**Restricted**
**Funds**
**2025**
**£**
74,200
1,076
439
216
193
2,603
23,670
19,662
2,429
314
**124,802**
**Prior Year**
**Restricted**
**Funds**
**2024**
**£**
51,706
2,540
569
17,708
46,079
**118,602**|**Current year**
**Total Funds**
**2025**
**£**
**89,455**
**1,076**
**1,498**
**3,507**
**2,446**
**42,386**
**27,356**
**21,276**
**3,739**
**434**
**193,173**
**Prior Year**
**Total Funds**
**2024**
**£**
**68,788**
**2,811**
**1,113**
**17,708**
**46,079**
**147,180**|**Prior Year**
**Total Funds**
**2024**
**£**
**68,788**
**461**
**1,022**
**2,811**
**1,113**
**17,708**
**46,079**
**5,594**
**3,604**
**-**
**147,180**|
|---|---|---|---|---|
28
## **The Positivitree Ltd**
**Detailed analysis of income and expenditure for the year ended 31 March 2025 as required by the SORP 2015**
|**22**
**Expenditure on charitable activities**
**Current year**
**Current year**
**_Current Year_**
**Unrestricted**
**Funds**
**Restricted**
**Funds**
**2025**
**2025**
**£**
**£**
Reallocated from support costs
**19,807**
**9,623**
**Total charitable activities costs**
**19,807**
**9,623**
**23**
**Current year**
**Current year**
**_Current Year_**
**Unrestricted**
**Funds**
**Restricted**
**Funds**
**2025**
**2025**
**£**
**£**
**_Volunteer costs_**
93
-
**_Premises Expenses_**
1,130
7,525
-
70
**_Administrative overheads_**
2,049
727
760
57
1,938
-
1,436
161
921
-
780
-
1,258
1,243
460
-
825
250
-
-
**_Professional fees paid to advisors other than the auditor or examiner_**
-
-
3,760
-
**_Financial costs_**
97
-
3,890
-
**Support costs before reallocation**
**19,397**
**10,033**
**_Less support costs reallocated to specific activities_**
To charitable activities
(19,807)
(9,623)
**Total support costs - Current Year**
**(410)**
**410**
Premises repairs, renewals and maintenance
Accountancy fees other than examination or audit fees
Depreciation & Amortisation in total for the period
Consultancy fees
Bank charges
**Support costs for charitable activities**
Stationery and printing
Rent
Equipment expensed
IT, software and consumables
Insurance
Operating leases
Subscriptions
HR costs
Telephone and internet
Team building
Volunteers' expenses
Sundry expenses|**Current year**
**Total Funds**
**2025**
**£**
**29,430**
**29,430**
**Current year**
**Total Funds**
**2025**
**£**
**93**
**8,655**
**70**
**2,776**
**817**
**1,938**
**1,597**
**921**
**780**
**2,501**
**460**
**1,075**
**-**
**-**
**3,760**
**97**
**3,890**
**29,430**
**(29,430)**
**-**|**Prior Year**
**Total Funds**
**2024**
**£**
23,045
**23,045**
**Prior Year**
**Total Funds**
**2024**
**£**
**-**
**4,389**
**-**
**2,299**
**1,486**
**-**
**1,898**
**-**
**-**
**2,937**
**-**
**851**
**4,114**
**936**
**1,313**
**93**
**2,729**
**23,045**
**(23,045)**
**-**
**--**|
|---|---|---|
29
## **The Positivitree Ltd**
## **Detailed analysis of income and expenditure for the year ended 31 March 2025 as required by the SORP 2015**
**----- Start of picture text -----**
-
Premises Expenses
Rent 1,790 2,599 4,389
Administrative overheads
Support costs before reallocation 20,446 2,599 23,045
Total support costs - Prior Year (2,599) 2,599 -
24 Other Expenditure - Governance costs
Current year Current year Current year Prior Year
Unrestricted Restricted Total Funds Total Funds
Current Year Funds Funds
2025 2025 2025 2024
£ £ £ £
Independent Examiner's fees 2,808 - 2,808 1,872
Trustees' expenses 237 - 237 -
Total Governance costs 3,045 - 3,045 1,872
25 Total Charitable expenditure
Current year Current year Current year Prior Year
Unrestricted Restricted Total Funds Total Funds
Current Year Funds Funds
2025 2025 2025 2024
£ £ £ £
Total direct spending 68,371 124,802 193,173 147,180
Total charitable activities costs 19,807 9,623 29,430 23,045
Total support costs (410) 410 - -
Total Governance costs 3,045 - 3,045 1,872
Total charitable expenditure 90,813 134,835 225,648 172,097
Prior Year Prior Year Prior Year
Unrestricted Restricted Total Funds
Prior Year Funds Funds
2024 2024 2024
£ £ £
Total direct spending 19,380 118,602 147,180
Total charitable activities costs 23,045 - 23,045
Total support costs (2,599) 2,599 -
Total Governance costs 1,872 - 1,872
Total charitable expenditure 41,698 121,201 172,097
**----- End of picture text -----**
30