Positive Futures: Achieving Dreams.
Transforming Lives.
Annual report and consolidated financial statements for
the year ended 31 March 2024
Register¢d No: N1029849

Positive Futures: Achieving Dreams. Transforming Lives.
Aiiiiual reporlfor tlieyeor eiicled 31 Marcli 2024
Annual Report
Page (s)
Trustees and Advisers
Trustees, Report
5- 14
Report of the Independent Auditors
15- 17
Consolidated Statement of Financial Activities
Company Statement of Financial Activities
19
Consolidated Balance Sheet
20
Company Balance Sheet
21
Consolidated Statement of Cash Flows
2?
Notes to the accounts
?3-37
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Positive Futures: Achieving Dreams. Transforming Lives.
Aiiiiual reporlfor ilieyear eiided31 Morcli 2024
Trustees and advisers
Trustees
Carol Workman
Laurence Taggart
John Alexander
Gerardine Cunningham (resigned 26 September 2023)
Mary Bryce
Austin Treacy
Mairead Mitchell
David Scoffield (resigned 26 September 2023)
Jim Gamble (resigned 22 January 2024)
Stephen Cross
lan Edwards (resigned 27 June 2023)
Peter Woodhead
Amanda Slevin (from 9 April 2024)
Gareth Hetherington (from 9 April 2024)
Directors Team
Chief Executive
Agnes Lunny
Executive Director
Paul Roberts
Group Director
Fiona Mccabe (left 23 February 2024)
Finance Director
John Carew (from 12 February 2024), LiaTn Dorrian (previous Finance Director)
took up post of Senior Projecl Manager 01 April 2024
Christopher Peny
HR Director
Operations Director Nl
Siobhan O'Donnell (from 19 March 2024- 26 July 2024), Frances Murphy (left
31 October 2023)
Kerry Mallon (from 9 October 2023)
Operations Director IRL
Corporate Services Director Joanne Corcoran
Secretary
Dawn Morrow
Auditors
Sumer Auditco NI Limited
Chartered Accountants and Statutory Auditors
Glendinning House
6 MU￿aY Street
Belfast
BTI 6DN
Solicitors
Worthington Solicitors
2 Court Street
Newtownards
BT23 7NX
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Positive Futures: Achieving Dreams. Transforming Lives.
Aitnudl reporlfor ilieyeur eiiileil 31 Marcli 2024
Trustees and advisers (continued)
Bankers
Danske Bank
Bloomfield Shoppin. Centre
South Circular Road
Bangor
BT19 7HB
Investment Advisors
Quilter Cheviot
Monitromery House
29-)3 Monigomery Street
Belfast BTI 4NX
Registered Office and Head Office
2b Park Drive
Bantsor
BT20 4JZ
Registered name of Charity
Positive Futures-. Achievinu Dreams. Transforn)ino Lives.
Reuislered ivitli the Charity Coinmission for Northem Ireland.. Charity Number.. l O l J85
Company Nuinber.. Nl O?9849
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Positive Futures: Achieving Dreams. Transforming Lives.
Aiinuftl reporifor ilieyear elided 31 Marcli 2024
Trustees, Report
The Trustees present their report and the audited accounts for the year ended 31 March 2031. The Trustees.
Report also incorporates the requirements of a Strategic Report as required by legislation.
STRUCTURE, GOVERJNANCE AND MANAGEMENT
Positive Futures (Nl) was first established on 02 October 1995 and was initially called United Response NI. We
changed our name to Positive Futures in 2002 and have a Memorandum and Articles of Association which
established our objects and powers. and we are governed under its Articles of Association. We are a company
limited by guarantee (CRN NI 29849) and are a registered charity with the Inland Revenue (charity number
XR28291 } and the Charity Cornrnission Nl (CCNI 101385). The address of the company's regtstered office,
which is also its principal address. is given on page 4.
The charity is managed by a Directors. Team, headed by the Chief Executive, which operates within the
authorities as delegated by the Trustees and detailed in the Delegated Authorities Policy. The governing body is
the Board of Trustees whose members are also directors fi)r the purposes of company law. Members of the
Board of Trustees are elected by other Trustees and have responsibility for ensuring that the charity is
perfonning well, is solvent and complies with all its obligations. The Directors, Team reports to and atends
Board and Committee Meetings.
The Board is comprised of a Chair. Vice-chair and Trustees with skills in Hll Education, Learning Disability
Services, Building Surveying, Law. Finance, the Environment, Econornic Development and lived experience. At
the time of writing there are 10 Board members. Members of the Directors. Team and the Board of Trustees are
listed on page 3.
The Trustees have put in place a fornial risk management framework for the charity to identify the major risks
that the charity faces and establish systems to manage and mitigate those risks.
Members of the Board of Trustees receive no remuneration. Where claimed, expenses are reimbursed.
New Trustees are invited to meet with the Chair and the Chief Executive and are provided with an induction
which includes clarification of roles, responsibilities and expectations of Trustees. The charity has a "Trustees
Contact with Services Policy" which details the relationship between Trustees and the wider organisation and
the expectation that Trustees will meet and spend time with staff and the people we support.
The arrangements for setting the pay and remuneration for the charity's Chief Executive and Executive Director
lie with the Remuneration Committee of the Board of Trustees. this comprises three Trustees. one of whom is
the Chair. In detemlining pay levels, the Committee benchmarks with equivalent market rates of pay. temis and
conditions.
The Code of Good Governance (Nl) and Charitie5 Governance Code ORL) set out the principles and key
elements of good governance for the Boards to follow.
Positive Futures completed a Governance Day in November 2023 with all Trustees and Directors, which was
facilitated by an external consultant. This review work will infom) our next Corporate Plan i.e. our Positive Plan
for 2024-28.
Subsidiaries
Positive Futures (Nl) is the parent cornpany of three subsidiary companies: Positive People (NI) C.I.C.. Positive
Futures= Achieving Dreams. Transforming Lives. CLG (Positive Futures URL), and National A55ociation of
Housing for Visually Impaired Cornpany CLG. An application to strike off and dissolve Positive People (NI)
C.I.C. was submitted to Companies House in February 2024 and we received confirmation that Positive People
was dissolved on 14 May 2024. The details of these subsidiaries are provided in note 12 in the accounts.
The Trustees of Positive Futures (Nl) are responsible for the Group's overall strategic direction.
Pftge 5

Positive Futures: Achieving Dreams. Transforming Lives.
Aiiiiiirtl reporlfor ilieyear eiicled 31 Mrtrcli 2024
Trustees, Report (continued)
REFERENCE AND ADMINISTII4TIVE DETAILS
The details of the charity, Trustees, Chief Executive and Directors Team to whom the Trustees delegate day to
day manaaement of the charity, together with other relevant professional organisations who provide services and
advice to the charity, are listed on paues 3 to 4.
Statement of recommended practice
The accounts have been prepared in accordance with applicable accounting standards, tlie Companies Act ?006
and the Statement of Recommended Practice ("SORP")'Ac¢ountints and Reportino by Charities {FRS 102), and
in accordance with Financial Reporting Standard l 02.
Trustees, responsibilities
The Trustees are required by company law to prepare accounts for each financial year that tsive a true and fair
view of the slate of affairs of the company at the end of the financial year and of the surplus or deficit of the
coinpany for that year.
The Trustees confirm that suitable accountino
policies have been used, and these have been applied consistently,
and reasonable and prudent juduements and estimates have been made in the preparation of the accounts for the
year ended i l March ?0?4. The Trustees also confirm Ihal applicable accounting standards have been followed
and that the accoiinls have been pi"epai'ed on the ooino concern basis.
The Trustees are rcsponsible for keepin(
proper accountinu records. for safeguardin(F Ilie assets of the company
and hence for taking reasonable steps for the prevention and detection of fraud and other ir]-etsularities.
OBJECTIVES AND ACTIVITIEI S
Our charity's pui'poses, as set Oul in the object5 contained in the Company'5 Memorandum and Articles of
Association, are lo..
enable children and adult5 Wlth a leaming disability, acquired brain injury or autism and their families and
carer5 ¢0 take control of their lives-
provide support to individuals enablin(y them to live full and valued live5 Within their local Communities;
promote the rights and equality of beneficiaries and in so doing advocate for Changes that people need and
pilot and provide a range of innovative care and support services which meet the identified needs of
beneficiaries-
educate and raise awareness among the public of issues pertaining to people with a learning disability,
acquired brain injury or autism. and
such other exclusively charitable purposes according to the law of Northem Ireland, for the beneficiaries as
the Trustees tnay from time to time decide.
The aims of our charity are to support children and adults with a learnino disability, acquired brain injury or
autism lo lead full and valued lives in their own communities.
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Positive Futures: Achieving Dreams. Transforming Lives.
Aniiual reportfor rlieyear elided 31 Mareli 2024
Trustees, Report (continued)
Public benefit statement
The Trustees have had regard to the Charity Commission's statutory guidance on public benefit.
The direct benefits which flow from our purposes include:
The promotion and improvement of individual health and wel￿beIng and family-life by providing perso
centred support services to reduce stress and negative impacts for families and individuals.
The promotion and improvement of individual wel￿beIng and an independent active lifestyle within the
community, improving feelings of individuality and self worth.
Raising awareness of the issues affecting our beneficiaries to promote knowledge, understanding and to
challenge disadvantage and discrimination thereby creating a more welcoming inclusive society.
The provision of more person-centred support services which will improve individual welpbeing, family
life and feelings of community inclusion.
Raising awareness of the issues affecting our beneficiaries to promote knowledge, understanding and to
challenge disadvantage and discrimination thereby creating a more welcoming inclusive society.
Who used and benefitted from our services.
Positive Futures, Northern Ireland (Nl)
In 2023-24, Positive Futures.. Achieving Dreams. Transforniing Lives. ("Positive Futures (NI)")
provided the following services..
Adult services- supported living and peripatetic housing support, residential short breaks, shared lives
(adult placement) services. day opportunities and services for people with a learning disability and hearing
loss.
Children and young people's services- children's residential service (to note, this service transferred to
NHSCT on 31 January 2024), children and family support services, including the Autism Outreach Service
and the Brighter Futures Project (due to lack of long-terni funding, Brighter Futures ceased on 31 March
2024).
During 2023-24, Positive Fu￿reS (Nl) provided direct support to N481 people (this figure includes.
time-bound packages of support delivered by our Autism Outreach Service. Lakeland Family Support Service
and Arches Family Support Service). During the year, the number of people supported through our supported
living services and peripatetic services de¢￿aSed from 142 in 2023 to 137 in 2024 (to note, I person moved to
be supported by a mental health facility and sadly a number of people we support died). These are long term
support arrangeTnents which, in the main, support people with complex needs and re(pire significant funding
and staffing levels.
In addition to the 48 I people directly supported throughout 202>24. the families and carers of these individuals
also benefitted indirectly from the support provided.
Positive Futures, Ireland (IRL) and Nation81 Association of Housing for Visually Impaired (NAHVI)
In 2023-24, Positive Futures.. Achieving Dreams. Transforniing Lives CLG ("Positive Future5 (IRL)") and the
National Association of Housing for Visually lrnpaired ("NAHVI") provided the following services:
Adult services- supported living, community 5UPPOrt. day opportunities, residential and Homeshare I
short break services.
Children and young people's services- community support services and Homeshare / short break
services.
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Positive Futures: Achieving Dreams. Transforming Lives.
Aiiiiiittl reporifor ilieyear elided 31 Marcli 2024
Trustees, Report (continued)
During ?023-24, Positive Futures (IRL) and NAHVI provided direct support to N=115 people. Durino the year,
there was some fluctuation in the number of people supported linked to the chanoes in the number of people
supported by our Mo Shaol service. The number of people supported throu-h our ￿pported livino services is the
same in ?024 as in 2023 (N-30). As noted above, these are lonu term support arrangements which, in the main,
support people with complex needs and require si(Fnificant funding and staffing levels.
In addition to the 115 people directly supported, the families and carers of these individuals also significantly
benefitted from the support provided.
Ensuring our work delivers our aims
Our governance framework comprises the values, culture, systems and processes by which Positive Futures (Nl)
and its subsidiaries are directed and controlled and the activities through which we are answerable to, and
engage with, the people we support, funders, the public and other stakeholders.
To direct and auide the oroanisation's objectives and activities, Positive Futures {Nl) and its subsidiaries have an
over-archino
Corporate Plan, froin which annual busine55 plans are developed. The Corporate Plan ouilineg tlie
long-term strateui¢ aims for the oriyanisation and the annual business plan links our operational a¢tivilies to oui.
Corporate Plan. Our current Plan runs from 2020 to March 2024.
We review our aims, objectives and activities each year to see what we have achieved and the outcomes of our
worL. We check the success of each key activity and the outcomes foi. the people we support, their familieq and
carers. Tliis lielp.8 us to ensui-e tliat what we al-e doinu reimains focused on oui. stated purposes and for the public
benefit.
Our Corporate Aims
Our Corporate Aims (for April ?O?O - March 20?4) in both Positive Futures (Nl) and the otlier oroup
companies..
Recruitment and Retention
By ?024 we will have reduced vacancies to 5 % of oroanisational size and be the 'preferred einployer,
{'employer of choice,) in the sector as demonstrated by=
attractinu the best staff
increasing staffin
levels
improvino retention and staff enuaueinenL
E￿iCIenCY aDd Effectiveness
By 2024 we will free up management time by a minimum of l O % through identifying and improving internal
processes and systems and refocusing time on staff / team developtnent.
Growth
By 2024 we will secure a range of accommodation options to support a minimum of 30 additional people.
Influence and Funding
By ?024 we will have..
raised our profile by IOO/o as a leader in our field with our unique service offers
a voice in all relevant forums influencing the sector.
In addition to these four priority areas, we have confirnied our commitment to playing our part in tackling
climate change. We have developed, and are implementing, a Posltive Green Strategy and associated action
plan.
Poge 8

Positive Futures: Achieving Dreams. Transforming Lives.
Aiiiiual reporlfor ilieyear eiided31 Marcli 2024
Trustees, Report (continued)
During the reporting period, we have completed=
a review of progress against all strategic aims (see section below regarding the achievements and
perfomance against our Corporate Plan 2021>24)
a major consultation exercise to collate stakeholder feedback on the progress of our Corpordte Plan and
identified priorities for our next Corporate Plan
a strategic planning exercise with Trustees and senior managers
a high-level all Ireland Corporate Plan, called our Positive Plan for 202428 (work is in progress to publish
the full Corporate Plan by September 2024).
At the end of March 2024, we hosted a major celebratory event to celebrate our achievements across the island
of Ireland.
ACHIEVEMENTS AND PERFORMANCE
On the ba515 of our review work and the stakeholder feedback we received regarding our achievements and
perfonnance. our key achievements include.-
Our person-centred support which transfornls lives and is highly valued by the people we support, families
and commissioning partners.
Having great staff. We have worked extremely hard to address the staff vacancy Challenges. These staffing
challenges have been in both Nl and IRL, however, the level of vacancies has been particularly high in NI
requiring a significant focus on both recruitment and retention activities, including revisions to terms and
conditions for NI staff. We have also progressed work to improve staff engagemert and communication
(e.g. by strengthening our JCC, see later section) and are progressing a range of staff eft￿gernent
initiatives to retain staff. In relation to volunteers, since th¢ Covi&19 pandeinic we have a minimal number
of volunteers in our services.
Our lobbying activities. particularly in Nl, to campaign for (improved salaries, wider ternis and conditions
for social care staff and opportunities and funding for our support services. These activities have been
extensive and have strengthened our reputation in the sector.
The introduction of increased digitalisation, clou&based systems (e.g. to improve internal communication,
all staff now have access to M365 and we are progressing ways to use digitalsystems to support and
enhance our communication and engagement with external stakeholders), and improved data reporting
systems.
In terms of specific achievements linked to our strategic aims..
Recruitment and Retention
Positive impact on our profile and reputation (linked to lobbying activitie5 in both NI andIRL to campaign
for improved salaries and terms and conditions for Social care staffj.
Reductions in vacancies and agency use linked to a range of initiatives to attract, retain and engage staff.
plus specific measures to reduce agency usage and costs.
Increased focus on staff engagement and wellbeing (through a range of associated initiatives).
Increased Salaries and improved tenns and conditions for staff
Increased automation of recruitment processes.
Development and embedding of specialist HR roles (e.g. specialistIRL 5uppo¢ recruitrnent, staff
engagement) to drive change.
Enhanced Leader as Coach programme for managers.
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Positive Futures: Achieving Dreams. Transforming Lives.
Aiiliuul reporrfor tlieyear elided 31 Mttrcli 2024
Trustees, Report (continued)
Efficiency and Effectiveness
New systems introduced, such as iplicit (Finance system), iTrent (HR system for IRL), Outcomes Star (for
people we support/ lono term outcomes) and DecisionTime (risks and tsoals).
Increased dioitalisation and use of clou&based systems e.g. see earlier notes re(rarding Microsoft 365
upgrades and we have fewer physical servers, phones and printers.
An enhanced Quality Management Framework has been iinplemented.
Chanues in how we record and report data (e.g. dashboards with trend data using PowerBI re priority data),
a new online "What People Think" process to capture stakeholder feedback across the whole tsroup.
Rolling plan for policy updates.
An Annual Consultation Exercise (ACE) across the whole group was completed as part of the Corporate
Planning exercise.
In terms of regulation..
All regulated services in Positive Futures (Nl) were inspected by the Regulation Quality and
Improvement Authority (RQIA) during the reporting period. Only one area for improvement was
identified in one of the RQIA inspections and this was promptly resolved. Supporting People
complelcd a Validation Audit of one of our services which identified two minor areas for
improveinent, both of which were resolved immediately.
In Positive Futiires (IRL) and NAI IVI, there were 5 Health Information and Quality Autliority
(HIQA) inspections during the I'eporting period. All inspection improvement plans are on track for
¢omplclion within agreed timeframes. One of the I-IIQA inspections was a themati¢ audit of I'strictive
practices which highliohted excellent practice and resulted in no areas for improveinent.
Groivth
Woi'k is in prouress with HSCTS to secure additional ¢ontra¢l fundints foi. exislin(F and future contracts.
Work is prooressing with NAFIVI to ensure it meets its regulatory and statutory obligations as an Approved
Housinu Body ahead of the statutory deadline foi. full registration with the Approved Housinu Bodie5
Reuulalory Authority in December ?0?5. NAHVI is progressing an application for fundinu from Ihe
Capital Assistance Scheme to purchase a pi'operty for a person currently supported by Positive Futures
{IRL).
Restructure and trrowth of the Positive Behaviour Support Team has enabled the enhancement of support
delivered to service5 ¢0 include more proactive strateuie5 (e..-
o resilience workshops, facilitating restrictive
practice audits and restrictive practice reviews in services) plus direct work with families.
The Positive Behaviour Support Team continues to play a vital role in the growth and development of the
or(Tanisation, for example, supporting successful transitions to our services.
An internal Restrictive Practice audit was COTnpleled (for Nl and IRL service5) which highlighted areas of
good practice and areas for development, includintr
policy development.
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Positive Futures: Achieving Dreams. Transforming Lives.
Aniiual reporlfor ilieyear elided 31 Marcli 2024
Trustees, Report (continued)
Influence and funding
Involvement in key forums including:
Nl:
Strategic Planning and Perfonnance Group
Social Care Collaborative Forum and associated workstreams (including Commissioning and Contracting
workstream, Adult Social Care Workforce workstream, Communications Workstream, Supported Living
workstream). Social Care Fair Work Forum
ARC and associated strategic forums (including Senior Managers Think Tank Meeting, ARC/ RQIA
Executive Exchange Meeting, Workforce Development Group, Adult Safeguarding Champion Network);
Regional Childcare Partnership Meetings and Local Adult Safeguarding Partnership Groups (across all 5
HSC Trusts)
A range of forums linked to our Shared Lives Service including Shared Lives Plus UK Forum, Strategic
Planning and Perforniance Groupl Shared Lives Forum and the Age NI Approval Panel.
IRL..
HSE Guiding Principles Working Group
DFL forums (HSE National Homeshare Working Group. All Employers Social Work Forum, Quality and
Standards Advisory Group and HIQA Provider Rep Forum)
National Homesharing Network
Marketing / PR
During the reporting period=
We have appeared in the press 20 times with a reach of1.3M.
Our CE has made 13 TV and rddio appearances advocating on behalf of people we support, their families
and the wider social care sector.
We have updated our NI website based on WordPress (including Search Engine Optimisation for the first
time) and moved our hosting to a much more cost-effective provider.
We have extended our social media reach across all current platforn]s (t.e. Facebook, Twitter and
Instagram).
Grant funding and individual giving totalled approximately £69,000.
FINANCIAL REVIEW
Positive Futures (NI) receives contract funding from a range of statutory organisation5 including all five Health
and Social Care Trusts in Northern Ireland. Our supported living. peripatetic housing support and shared live5
(adult placement) service5 also receive funding from the Northern Ireland Housing Executive Supporting People
Programme. The Trustees made the decision during 2023124 to close our Reconnect site (used minimally for
'day opportunity, support). The site was sold on 24 October 2023.
The subsidiary companies in Ireland receive funding from the HSE for the provision of5UPPOrted living,
community support. day opportunities. residential and Homeshare services. In addition, we receive income from
grants. foundations. charitable t￿Sts, individuals and community fundraising activitie5 to fund specific projects.
Details of the group and company results for the year including our income and related expenditure, balance
sheet and the related notes can be found on page518 to 37.
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Positive Futures: Achieving Dreams. Transforming Lives.
Aiiiiuol reporlfor ilieyear elided 31 Marcli 2024
Trustees, Report (continued)
As a oroup, income has increased to £20,746,728 (2023.. £20,329,578). The orowth has come from all 3
oroanisations in the tsroup.
In Northern Ireland, we continue to operate in a challenging environment with increasing costs and continued
pressure from funders to deliver efficiencies in the services we provide. However, during the year we have
increased the number of people we support in supported livino services and income has also increased by
£8?,66J to £15,14?,777 (2023.. £15,060,114).
As is the case for all social care providers in Northern Ireland, we continue to face significant challenoes in the
recruitment and retention of quality staff required for the delivery of hitr￿qUalItY services. This resulted in
continued, significant spending on agency workers of £1,459,487 (?0? J. £1,329,778).
Followino changes in the values of our investments, we recorded a tsain of £41,773 (2023= loss of £77,115).
Investments are reflected on the Balance Sheet at market value at 31 March 2024. Since the year end the market
value of the charity's investments has dropped due to various market factor5. Thecharity holds investments for
income and for long terni gains.
The Trustees report a deficit acros.8 the oroup of £310,440 (?0?3.' surplus of £? 668,??5). We note that the
surplus in 202) Ivas partly due to one off tra115actions for th is financial year.
Group turnover Included Covid-19 fundino received in respect of expenditure incurred in previous periodsof
£47,90) (20?"
£406,8?J).
Group Surplus in ?O?J included the value of NA HVI assets included upon chantse of Control of £?.098.3?8.
The total urDUP funds at 31 March ?0?4 were £8,?06,49? (?0? ).' £8,516.692). The total funds held for restricted
purpose5 1.% £) ?44,750 and ofthe unresiii¢ied funds the -fruslees liave desionated £? ?60,496 detai15 of this are
shown in note 18.
The Trustees bel ieve that dcspile the continuinu challenuinu environment in Northern Ireland, tlie oroup remains
in a aood financial position.
The main financial risks the Trustees have identified are outlined in the Key Risks and Uncertainties section of
this report.
Internal financial controls
The Board of Trustees ha5 overall responsibility for ensurino that the company hasin place an appropriate
system of internal controls, financial and Othe￿ISe, to provide reasonable assurance that..
the company is operating efficiently and effectively
its assels are safeguarded against unauthorised use or disposition
proper records are maintained, and financial information used within the company or for publication is
reliable
the company complies with relevant laws and regulations
The company's systems of financial Control are desi(yned to provide reasonable, but not absolute, assurance
against material misstatement or loss.
Statement of disclosure to auditors
The Trustees confirm that..
So far a5 the Trustees are aware, there is no relevant audit infomiation of which the company's auditors are
unaware.
They have taken all the steps that they ought to have taken as members in order to make themselves aware
of any relevant audit infonnation and to establish that the company's auditors are aware of that
inforniation.
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Positive Flltures: Achieving Dreams. Transforming Lives.
Aniiual reporlfor Ilieyear ended 31 Marcli 2024
Trustees, Report (continued)
KEY IUSKS AND UNCERTAINTIES
Positive Futures. approach to risk management is guided by the Code of Good Governance (Nl), the
Governance Code (IRL) and other professional best practice and takes full cognisance of the context and
environment in which we operate. Our approach is not designed to eliminate all risk, rather to balance control.
cost of control and appropriate risk taking. We have a risk manacrement policy and procedure which clearly
defines roles and responsibilities and details procedures for risk identification, monitoring, reporting and
escalation of issues.
The Corpordte Risk Register is overseen and managed by the Corporate Services Director and owned by all
Directors. The Corporate Risk Register is a standing item at each of the meetings of the Board of Trustees (in
both Northern Ireland and Ireland).
During the reporting period, the Corporate Risk Reoister has included the following hicrh risks:
Nl:
Staffing I workforce issues- remains as a high risk at 31 March 2024
Funding issues- added as a new risk during the reporting period and remains as a high risk at 31 March
2024.
IRL:
There were no corpordte risks during the reporting perio
See earlier notes regarding the roll out ofan electronic risk and ooals systern (DecisionTime, funded by the
Supporting People Programme- Provider Innovation Fund).
Employee involvement and equal opportunities
Since its inception, Positive Futures has had an Equal Opportunities Policy in place which is reviewed and
updated as necessary. This Policy outlines our commitment to the promotion of equality of opportunity in all
aspects of employment and volunteering. Equality is a core value of our organisation and underpins everything
we do. We oppose all forms of unlawful and unfair discrirnination. All job applicants. staff and others who work
for us are treated fairly and are not discriminated against on any grounds (e.g. in relation to gender. marital
status, having dependents, religion. political opinion, race, disability, sexual orientation or age).
In 2006, Positive Futures (Nl) established a Joint Consultative Committee (JCC), comprising representatives
from all our service locations. In broad tenns thi5 foruTn ha5 two main purposes. Firstly. to provide a platform
where Staff representatives from acmss the organisation can meet directly with Senior Managers in order to
contribute to the organisation's development and decisioTrmaking. Secondly, to serve as a health and safety
COrnTnittee. In 2019, a JCC was established in Positive Futures URL) and, in April 2023, an Employee
EngageTnent Forum wa5 established in NAHVI. The Employee Engagement Forum covers the same broad areas
as the JCC, however, given the size of NAHVI. it includes all staff as opposed to having a named representative
from the service. Each of these consultative forurn5 has proven very useful, both for staff and managers, in
ensuring that staff voices are heard and that their involvement in the decision making of the organisation is
rneaningful.
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Positive Futures: Achieving Dreams. Transforming Lives.
Aiiiiiial reporlfor ilieyear eiiileil 31 Marcli 2024
Trustees, Report (continued)
Auditors
In July 2024, our previous external auditors, ASM (B) Ltd, transferred all their external audit contracts to Sumer
Auditco Nl Limited. The Board has agreed to the novation of the external audit contract to Sumer Auditco Nl
Limited.
A resolution to re-appoint the auditors, Sumer Auditco Nl Ltd, will be submitted at the Annual General
Meeting.
The Trustees. Report and the Strategic Report contained therein were approved by the Board of Trustees on24
September 2024.
John Alexander
Chair
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Positive Futures: Achieving Dreams. Transforming Lives.
Aniiual reporlfor ilieyear elided 31 Marcli 2024
Independent Auditors, Report to the Members of Positive Futures:
Achieving Dreams. Transforming Lives.
Opinion
We have audited the financial statements of Positive Futures: Achieving Dreams. Transfonning Lives (the 'parent
company,) and its subsidiaries {the 'Group') for the year ended 31 March2024 which comprise: the consolidated
and company statements of fmancial activities- the consolidated and company balance sheets- the consolidated
statement of cash flows. and the related note& The financial reporting framework that has been applied in their
preparation is applicable law and United Kingdom Accounting Standwds, including Financial Reporting Standard
102 'The Financial Reporting Standard applicable in the UK and Ireland, (United Kingdom Generally Accepted
Accounting Practice).
In our opinion the financial statements..
give a true and fair view of the state of the Group's and of the parent company's affairs as at 31 March 2(E4
and of the Group's and the parent company's incoming resources and application of resources, including the
Group's and the parent company's income and expenditure, for the year then ended.
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice.
have been prepared in accordance with the requirements of the Companies Act 2006.
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK and Ireland) (ISAS) and
applicable law. Our responsibilities under those standards are further described in the Auditors responsibilities for
the audit of the financial statanents section of our report. We are independent of the charity tn accordance with
the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom and
Ireland, including the Financial Reporting Council's Ethical Sta)dard, and we have fulfilled our other ethical
responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained 15
sufficient and appropriate to provide a basis for our opinion.
Conclusions relating to going Concern
We have nothing to report in respect of the following matters in relation to which the ISAS require us to report
to you where..
the use of the going concern basis of accounting in the preparation of the financial statements is not
appropriate; or
the Trustees have not disclosed in the financial statements any identified material uncertainties that may cast
significant doubt about the Group's or the parent company's ability to continue to adopt the going ¢oncern
basis of accounting for a period of at lthst twelve months from the date when the financial statements are
authorised for issue.
Respective responsibilities of Trustees and auditors
The Trustees are responsible for the other information included in the annual report. The other infonnation
comprises the information included in the Annual Report. other than the financial statements and our Auditors,
Report thereon. Our opinion on the financial statements does not cover the other infonnation and, except to the
extent othenvise explicitly stated in our report we do not express any fonn of assurance conclusion thereon.
Page 15

Positive Futures: Achieving Dreams. Transforming Lives.
Aiiiiiiul reporlfor ilieyear eiiclecl 31 Mcircli 2024
Independent Auditors, Report to the Members of Positive Futures:
Achieving Dreams. Transforming Lives. (continued)
In connection with our audit of the financial statements, our responsibility is to read the other infonnation and. in
doino so, consider whether the other inforniation is materially inconsistent with the financial statements or our
knowledge obtained in the audit or othe￿ise appears to be materially misstated. If we identify such material
inconsistencies or apparent material misstatements, we are required to detennine whether ihere is a material
Inisslatement in the financial statements or a material misstaÈment of the other information. If, based on the work
we have performed, we conclude that there is a material misstatemenl of this other infom]ation, we are required
to report that fact.
We have nothin(r to report in this regai-d.
Opinion on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit..
the infoimation (Fiven in the Group Trustees, Report includino the Strategic Report for the financial year for
which the financial statements are prepared is consistent with the financial statements. and
the Group Trustees, Report, includin(r the Strateoie Report, has been prepared in accordance with applicable
leoal requireikneiit5.
Matters on ivhich Ive are required to report by exception
We have nothinu to report in i-espect of the followinii Inatlers in relation lo which tlie Compaiiies Act 7006 requires
us to report to you if. iii oui- opiiiion..
adequate accouniinu records have not been kept, or returns adequate for our audit have not been received
froin branches not visited by us- or
the financial stateinents are not in aoreement with the accountin(Tr records and retums. or
certain disclosures of Trustees, reinuneration specified by law are not Inade- or
we have not received all the inforination aiid explanations we requii'e for our audit.
Responsibilities of Trustees
As explained more fully in the Trustees, Responsibilities Statemenl, the Trustees are responsible for the
preparation of the financial statements and for being satisfied that they oive a true and fair view and for such
internal conlrol as the Trustees determllle is necessary to enable the preparation of financial statements that are
free fi-om material misstatcmcnL, whct41 er due to fraud oi- ettoi-.
In preparing the financial statements. the Trustees are responsible for assessing the Group's and the parent
company's ability to continue as a going concern, disclosints as applicable, matters related to going concern and
using the going concern basi5 of accounting unless the Trustee5 either intend to liquidate the Group or the parent
company or to cease operations, or have no realistic alternative but to do so.
Auditor's responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from
material misstatement, whether due to fraud or error, and to issue an Auditors, Report that includes our opinion.
Reasonable assurance is a hioh level of assurance, but is not a ouarantee that an audit conducted in accordance
with ISAS will always detect a material misstatement when it exists. Misstatements can arise from fraud or error
and are considered material if, individually or in the a#LT¥o￿gate, they could reasonably be expected to influence
the economic decisions of users taken on the basis of these financial statements.
Pllge 16

Positive Futures: Achieving Dreams. Transforming Lives.
Aniiual reporlfor ilieyear elided 31 Marcli 2024
Independent Auditors, Report to the Members of Positive Futures: Achieving
Dreams. Transforming Lives. (continued)
Irregularities, including fraud, are instances of noTrcompliance with laws and regulations. We design procedures
in line with our responsibilities, outlined above, to detect material misstatements in respect of i￿egular1ties,
including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is
detailed below..
We considered the opportunities and incentives that may exist within the organisation for fraud and identifled
the greatest potential for fraud in the following areas.. timing of recognition of income. and posting of unusual
journals along with complex transactions. We discussed these risks with client management, designed audit
procedures to test the timing of income, tested a sample of journals to confimi they were appropriate and
reviewed areas of judgement for indicators of management bias to address these risks.
A further description of our responsibilities for the audit of the financial statelnents is located on the Financial
Reporting Council'5 website at.. www.frc.org.uklauditorsresponsibilities. This description fonns part of our
Auditors, Report.
Use of our report
This report is made solely to the charity's members, as a body, in accordance with Chapter 3 of Part 16 of the
Companies Act 2006. Our audit work has been undertaken so that we might state to the charity's members those
matters we are required to slate to them in an Auditors, Report and for no other purpose. To the fullest extent
permitted by law, we do not accept or assume responsibility to anyone other than the charity and its members, as a
body, for our audit work, for this report, or for the opinions we have formed.
Christine Hagan (Senior Statutory Auditor)
for and on behalf of
Sumer Auditco Nl Limited
Chartered Accountants & Statutory Auditors
Glendinnintr House
6 MU￿aY Street
Belfast
BTI 6DN
24 Septetnber 2024
Sumer Auditco NI Limited are eligible to act as auditors in tenns of section 1212 of the Companies Act 2006.
Page 17

Positive Futures: Achieving Dreams. Transforming Lives.
Aiiiiual repoilfor ilieyear eiiilecl 31 Morcli 2024
Consolidated Statement of financial activities
(incorporating the Consolidated Income and Expenditure Account)
Notes
Restricted
Unrestricted
2024
?0?3
Income and endoivments from:
Investments
Charitable activities
Other Income
48,911
1 ? 287,483
2,629
48,911
20,683,097
14,720
26,291
20,300,716
2,571
8,395,614
12,091
Total income and endowments
8,407,705
12.339,023
20,746,728
20J29,578
Expenditure on:
Charitable activities
(9,044,72?) (11,949,056) {20,993,778) (19,751,127)
Total expenditure
(9,044,722) (11,949,056) (20,993,778) (19,751,127}
Net gains/(losses) on investinenls
12
41,773
(77,115
Net incomel(expenditure)
6J7,017)
4J1,740
(205277
iOI,J36
Other recognised gains / {losses}
Unrealised foreign excliange oain/(loss)
(91,9)9)
(13.184)
{105,123}
68,761
Exceptional item
2,098,328
Transfers
Transfers between funds
17
479,057
(479,057)
Net movement in funds
(249,899)
(60,501)
(310,400)
2,668,425
Reconciliation of fund5:
Total funds brought fonvard
3,494,649
5,022.243
8,516,892
5,848,467
Total funds carried fonvard
17
3,244.750
4,961,742
8,206,492
8,516,892
All amounts above relate to continuing operation5 of the group.
The notes on pages ?3 to 37 form part of these accounts.
Page 18

Positive Futures: Achieving Dreams. Transforming Lives.
Aniiuul reporifor Élieyear elided 31 Marcli 2024
Company Statement of financial activities
(incorporating the Income and Expenditure Account)
Notes
Restricted
Unrestricted
2024
2023
Income and endowments from:
Investments
Charitable activities
Other Income
48,911
12,959,968
38
48,911
15,093,828
38
26,291
15,033,823
2,133,860
Total ineome and endowments
2.133,860
13,008.917
15,142,777
15,060,114
Expenditure on:
Charitable activities
(2,580,737) (12,652,931) (15,233,668) (14,913,106)
Total expenditure
(2.580,737) (12.652,931) (15,233,668) (14,913,106)
Net gainsl(losses) on investments
12
41,773
41,773
(77,115)
Net incom¢/(expenditure)
(446,877)
397,759
(49,118)
69,893
Other recognised gains
Transfers
Transfers between funds
17
487.557
(487,557)
Net movement in funds
40.680
(89,798)
(49,118)
69,893
Reconciliation of fund5:
Total funds brought forward
4,545,837
4,545,837
4,475,944
Totsl funds carried forward
40,680
4.456,039
4,496,719
4,545,837
All amounts above relate to continuing operations of the company.
The notes on pages 23 to 37 fonn part of these accounts.
Puge 19

Positive Futures: Achieving Dreams. Transforming Lives.
Aiiiiiiol reporlfor tlieyear eiiilecl 31 Marcli 2024
Consolidated Balance sheet
Notes
2024
2023
Fixed assets
Tangible fixed assets
nvestments
2,701,245
881,604
3,582,849
3,075,282
824,904
3,900,186
12
Current assets
Debtors
Cash at bank and in hand
13
2,163,444
4,945,412
7,108,856
2,535,198
4,386,772
6,921,970
Liabilities
Creditors.. amounts fallino due within one year
14
(2,485,213) (2,305,264)
Net current assets
4,623,643
4,616,706
Total assets less current liabilities
8,206,492
8,516,892
Net a55ets
8,206,492
8,516,892
The funds of the charity
Unrestricted funds
Restricted funds
Total funds
17
4,961,742
3,244,750
8,206,492
5,022,243
3,494,649
8,516,692
The accounts on paues 18 to )7 were approved by the Board of Trustees and authorised for issue on 24 September
2024.
John Alexander
Trustee
Li
Mairead Mitchell
Trustee
Co. Registration No. Nl 029849
The notes on pages 23 to 37 form part of these accounts.
Page 20

Positive Futures: Achieving Dreams. Transforming Lives.
Aiiiiual reporlfor ilieyear elided 31 Marcli 2024
Company Balance sheet
Notes
2024
2023
Fixed assets
Tangible fixed assets
Investments
1,150,721
881,604
2,032,325
1,498,410
824,904
2,323,314
12
Current assets
Debtors
Cash at bank and in hand
13
1,609,135
2,611,279
4,220,414
2,029,464
1,744,901
3,774J65
Liabilities
Creditors- amounts falling due within one year
14
(1,756,020) (1,551,842)
Net current assets
2,464,394
2,222,524
Total assets less current liabilities
4,496,719
4,545,837
Net assets
4,496,719
4,545,837
The funds of the charity
Unrestricted funds
Restricted fund5
Total funds
17
17
4,456,039
40,680
4,496,719
4,545,837
4,545,837
The accounts on pages 18 to 37 were approved by the Board of Trustees and authorised for issue on 24 September
2024.
John Alexander
Trustee
Mairead Mitchell
Trustee
Co. Registration No. Nl 029849
The notes on pages 23 to 37 fonn part of these accounts.
Page 21

Positive Futures: Achieving Dreams. Transforming Lives.
Aiiliiirtl reporlfor ilieyertr elided 31 Mdrcli 2024
Consolidated Statement of Cash Flows
2024
2023
Cash floiv5 Irom operating aetivities:
Net cash provided by operating activities (see below)
425,130
3,012,812
Cash flom's from investing activities
Dividends, interesl and rents from investments
Proceeds from the sale of property, plant and equipment
Purchase of property, plant and equipment
Assets on Acquisition
(Purchase) / sale of investments
Net cash (used in) investment activities
48,911
417,098
(317,573)
26,291
12,191
(160,246)
(1,423,446)
(34,886)
(1,580,096)
(14,926)
133,510
Change in cash in the reporting period
558,640
1,432,716
Cash at the beginning of the reporting period
Cash 2t the end of the reporting period
4,386,772
4,945,412
2,954,056
4,386,772
Reconciliation of net income to net cash infloiv from opcrating activities
2024
Nel income for the reportinu
Statement of financial activiliesl
Adjusted for-
Depreciation charges
(Gain5)I losses on investments
Dividends, interest and rents from investments
(Decrease)/lncrease in creditors
{Increase)/Decrease in debtors
(Profit)ILoss on disposal of Fixed Assets
Exchanoe difference on con501idation
Net cash provided by operating activities
period (as per the Consolidated
(310,400)
2,668,425
246,754
231,262
(41,773)
77,115
(48,911)
(26,291)
179,948
526,435
371,754 {451,571)
(14,720)
(2,571)
42,478
(9,992)
425,130 3,012,812
Analysis of cash and cash equivalents
31 March
2023
Cash 31 March
Flow
2024
Cash at bank and in hand
Total cash and cash equivalents
4.386,772
4,386,772
558,640 4,945,412
558,640
4,945,412
The notes on pages 23 to 37 form part of these accounts.
Prtge 22

Positive Futures: Achieving Dreams. Transforming Lives.
Aiiiiual reporlfor ilieyear elided 31 Marcli 2024
Notes to the accounts
Accounting policies
Basis of accounling
The accounts have been prepared under the historical cost convention and modified to include the revaluation of
investments and in accordance with applicable accounting standards, the Companies Act 2006 and the Statement
of Recomrnended Practice ("SORP") 'Accounting and Reporting by Charitie< (FRS 102) and in accordance with
Financial Reporting Standard102. A summary of the more important accounting policies, which have been applied
consistently, is set out below.
Consolidation
The consolidated financial statements incorporate the financial statements of the company and its subsidiary
undertakings as listed in note 12.
Public Benefil
Positive Futures- Achieving Dreams. Transfonning Lives is a public benefit entity which is a company limited by
guarantee, registered number N129849. The company details are listed on page 2
Funds
The charity receives various types of fundtng which require separate treatment.These are as follows-
a) unrestricted funds.. funds which may be expended at the discretion ofthe Trustees in furtherance of the
objectives of the charity. and
b) restricted funds.. funds which are eam)arked by the donor for specific purposes
Designatedfunds
Designated funds relate to unrestricted incoming resources in the Cu￿ent and previous years, which are allocated
to fund specific activities in future accounting periods.
Incoming resources
All income and grants of a revenue nature are credited to income in the period to which they relate. Income is only
deferred when grants or income is received in advance of the year to which they relate.
Grants specifically for capital expenditure are credited to incoming resourcesin the period the capital expenditure
15 incurred. A designated fund is created in reserve4 which is reduced over the expected useful lives of the related
assets by equal annual instalrnents.
Other incoming resources are credited to income in the period to which they relate.
Funds received which have been earniarked by the donor for specific purposes are treated as re5tri¢ted incoming
resources.
Resources expended
Resources expended are analysed between restricted and unrestricted resources expended.The charity allocates
resources expended into restricted and unrestricted elements on the basis of the direct and indiTect costs associated
with providing the service over the longer terni. To ensure consistency. indirect costs are apportioned between
funding sources on the basis of the cost allocation fonnulae detennined at the establishment of the particular
service.
Page 23

Positive Futures: Achieving Dreams. Transforming Lives.
Aiiiiiinl reporlfor ilieyear eiiiled 31 Marcli 2024
Notes to the accounts (continued)
Going Concern
No material uncertainties related to events or conditions that may cast significant doubt about the ability of the
company to continue as a goints concern have been identified by the Trustees.
Pension sclienie
The company operates a group personal pension plan. This defined Contribution pension scheme isopen to all staff.
Employer's contributions vary as a /th of pensionable eamintss depending on the staff member's agreed terms and
conditions. The assets of the scheme are held separately from those of the company in independently administered
funds, and contributions are charoed to the Statement of Financial Activities in the period to which they relate.
Operaling leases
Costs in respect of operating leases are charged on a straightrline basis over the lease tern).
Tftiigiblefixed assets
Fixed assets are Slated at their purchase cost. together with any incidental costs of acquisition. The company's
policy is lo capilalise individual fixed assets cosliniy £300 or more.
Depreciation is calculated so as lo write off the cost of tanuible fixed assets (excludino
land), less their estimated
residual value.%, on a 5traioht-line basis over the cxpected uscfiil lives of tlie dssels concei'ned. The principal annual
l-ates used for this purpose are as fol lows".
Buildinus
Motor vehicles
Fixturcs and fittings
Coinpuler equipinent
Plant and machinery
4_?5
25
25
?5-33
Debiors
Debtors are measured at their recoverable amounts.
Crciililors ciJiclprcivisi(Jii.s.[or licibililies ciiicl clicirgLJs
Creditors and provisions for liabilities and cliaroe5 are measured at their selllement amount.
Jiidgemenls ancl estiniules
In the process of applying 11)e conipany's accountino
policie5. Inanageinell¢ has not made any si.(mificant
jud(7einenis. Thei-e are iio ke5, assuinptioiis coiicei-ning Ilie fului'e or otliei. Ley sour¢es of est1171ation, that liave a
significant risk of raisinu a niaterial adjLlStinenl lo Il)e canyiiiu aiiiounts of assets aiid liabilities witliin tlie i)ext
financial yeai-.
Jiivesfnieiils
Iii accordance witli Ilie Stateineiil of Recomimended Practice, investmeiits otlier than tl)ose in subsidiary companies,
are shown in the balance sheet at market value. Subsidiary compaiiies are stated at cost.
Page 24

Positive Futures: Achieving Dreams. Transforming Lives.
Aiiiiual reportfor tlieyear eiided31 Marcli 2024
Notes to the accounts (eontinued)
Foreign Currency
Transactions in a foreign currency are recorded at the rate ruling at the date of the transaction. Assets and liabilities
denominated in foreign currencies are translated at the rate of exchange ruling at the balance sheet date. All
differences are taken to the Statement of Financial Activities.
Volunteers
Our volunteers are involved in a range of actiwtties from administrative tasks through to supporting the people we
support to have the life they want. The contribution made by our volunteers in Family Support and Shared Lives
Services is critical to the successful delivery of these Services.
Investment income
2024
2023
Bank interest
Income from investments
18,666
30,245
48,911
3,860
22,431
26,291
Other Income
Group
Company
2024
2023
2024
2023
Profit from disposal of fixed assets
14,720
14,720
2,571
2,571
38
38
Incoming resources from charitable activities
Group
Restricted Unrestricted
2024
Restricted Unrestricted
2023
Health Board and Trnst
incorne
Supporting People
income
Health Service
Executive Granl
Income from service
users
Other fees and grants
Consultancy income
Gifts and other income
11.661,991
11,661,991
11,290,315
11,290,315
2,020,916
2,020,916 2,485.901
2,485,901
6,245.183
6,245.183
5,785,422
5,785,442
15,276
586.345
601.621
13,342
519,124
532,466
112.944
112,944
81,830
89,381
171,211
1,295
8.395,614
39,147
12,287,483
40,442
20.683,097
35,381
11,934,201
35J81
20JOO,716
8,366,515
Page 25

Positive Futures: Achieving Dreams. Transforming Lives.
Aiiiiiial reporlfor ilieyellr eiicled 31 Marcli 2024
Notes to the accounts (continued)
5. Incoming resources from charitable activities (continued)
Company
Restricted Unrestricted
2024
Restricted Unrestricted
2023
Health Board and
Trust income
Supporting People
income
Income from service
users
Other fees and grants
Gifts
and
other
income
11,661,991
11,661,991
11,290,315
11290J15
2,020,916
2,020,916
2,485,901
2,485,901
549,075
549,075
488,J28
488,328
112.944
112,944
748,902
81,831
89,109
598.339
170,940
598,339
748,902
2,133,860
12,959,968
15,093,828
2,567,732
12,466.091
15,033,823
Expenditure on charitable activities
The company allocates its costs between Restricted and Unrestricted expenditure as follows..
Group
Restricted Unrestricted
2024 Restricted
Unrestricted
Direct care staff cost5
Head 01-fice staff cosis
Othei- staff costs
ICT costs
Ti-avel, subsistence and
volunteer.s expenses
Traininu costs
Preinises Jnd insurance
costs
Depreciation
Other support costs
6,4J1.147
?55,0?0
419,327
9,0?7.45J
1,866,486
100,485
118,364
148.5J8
15,458,560 5.988.065
2,121,506
405,538
519,812
395,397
180,844
39,769
416,720
24?,J50
9,225,488
1,287,979
91,692
117,?9?
181,578
15,213,553
1,693,517
487,088
1 $7,061
423,928
268,184
151,055
360,817
15.573
)74.7)8
166,628
735,575
110.162
290,606
8,15i
309,8J6
118,315
600,442
116,566
980,126
9,044,722
130,189
246,755
167,212
1,147,338
809,174
11,949,056 20,993,778 8,351,454
153,771
224,164
833,058
19,751,127
11,399.673
Restricted Unrestricted
2024 Restricted Unrestricted
2023
Company
Direct care staff costs
Head Office staff costs
Other staff costs
ICT costs
Travel,
subsistence
volunteers, expenses
Training costs
Premises and insurance costs
Depreciation
Other support costs
2,301,074
31,677
27,973
18,631
37.883
9,593,134 11,894,208 2,597.790
1.868,471
1,900,148
33,583
123,270
151,243
30,585
126,291
144,922
5,293
145,401
203,117
26,347
9,682,704 12,280,494
1,348,609
,382,192
94,621
125,206
122,916
128,209
189,636
215,983
and
68,666
62,803
2,207
29,823
2,580,7J7
22,877
91,543
80,607
406,320
469,123
80,693
130,189
132,396
2,582
236,978
246,967
92,772
12,652,931 15,233,668 2,950,252
7,022
87,629
327,204
407,897
160,942
163,524
29,200
121,972
11,962,854 14,913,106
Direct care staff costs include the provision of personal care and housing support to the people we support.
Page 26

Positive Futures: Achieving Dreams. Transforming Lives.
Aiiiiual reporlfor ilieyear elided 31 Marcli 2024
Notes to the accounts (continued)
Employee information
The average weekly number of persons. including part time and relief staff employed by the group during the year
was..
Group
Company
2024
Number
2023
Number
2024
Number
2023
Number
By aetivity:
Direct care activities
Administration and training
619
94
713
608
92
700
515
81
596
512
75
587
Group
2024
Cornpany
2024
2023
2023
Staff Costs (for the above persons)
Wages and salaries
Social security costs
Pension costs
15,552,254 14,342.931
1,404,872
1,286,390
387,379
345,237
17J44,505 15,974,558
11,049286
920,612
323,575
12,293,473
10.908.105
984,761
298,858
12,191,724
Group spend on agency workers amounted to £1.459,487 (2023.. £1,329,778).
Pension contributions in the year for the provision of a defined contribution ￿heme amounted to £387,379 (2023:
£345,237) and contributions due at the year-end amounted to £nil (2023: £38).
Additional 30 employees are employed by NAHVI which became part of the group on I September 2022.
During the year one employee, the Chief Executive of the group, received remuneration (excluding employetrs
pension contributions) between £105.000 and £115,000. (2023: One)
Four employee4 excluding the Chief Executive, {2023.- four) received emoluments (excluding employer's pension
contributions) over £60,000 during the year.
None of the Trustees received any remuneration during the year.
During the year the Director Team received remuneration (excluding employer'5 pension contributions) totalling
£554.627 (2023. £485,223).
During the year redundancy costs of £6.135 were incurred (2023: £nil).
During the year, the costs for six employees {2023.. Six) were recharged to another Group Company, 2 of which
relate to the new group entlty NAHVI.
Page 27

Positive Futures: Achieving Dreams. Transforming Lives.
Aiiiiual reporlfor Ilieyeur eiiéletl 31 Marcli 2024
Notes to the accounts (eontinued)
Net incoming resources
2024
20?3
Net income/(eYpenditure) is stated after eharging/{erediting):
Depreciation on tan(Tible owned fixed assets
(Profit)ILoss on revaluation of investments
Interest (receivable)Ipayable
Auditors, remuneration - audit
Auditors, remuneration - other
(Profit)/Loss on disposal of tangible assets
246,755
41,773
18,666
29,622
5,410
14,720
231,262
77,115
3,860
33,543
7,872
2,571
Taxation
The oroup is exempt froin taxation due to its charitable status as approved by the Inland Revenueand Revenue
Coininissioners. No ta¥ is therefore payable on the deficit for the year £)10,400 (?O?J= surplus of £?,668,425)
10. Auditors, remuncration
The auditors, IEmuneration of £?J,790 {?0?3'. £41,415) is split as follows..
2024
?023
Audit services - group
Payroll, Tax and other services
23,790
5,410
29,200
33,543
7,872
41,415
Poge 28

Positive Futures: Achieving Dreams. Transforming Lives.
Aiiiiurfl reporlfor ilieyear elided 31 Marcli 2024
Notes to the accounts (continued)
11. Tangible fixed assets
Group tangible
rixed assets
Land &
buildings
Motor
vehicles
Fixtures &
rittings
Computer
equipment
Plant and
Machinery
Total
Cost
At 31 March 2023
Additions
Disposals
Exchange
adjustments
At 31 Mareh 2024
3,801,947
160,881
(441,072)
(39,348)
314,591
84,569
(21,533)
(4,663)
320,384
47,223
{2,245)
(3,216)
293,276
24.899
(38,963)
(1.170)
6,017
4,736,215
317,572
(505,225)
(48,521)
(1,412)
(124)
3,482,408
372,964
362,146
278,042
4,481
4,500,041
Depreciation
At 31 March 2023
Charge for the year
Disposals
Exchange
adjustments
At 31 Mareh 2024
992,814
116.599
(41,441)
(1,950)
177,551
68,888
(19,942)
(2,072)
230,516
34,489
(1.473)
(872)
254.628
26,572
(3 8,965)
(1,027)
5,424
206
(1,025)
(124)
1,660,993
246,754
(102,846)
(6,045)
1,066,022
224,425
262,660
241,208
4,481
1,798,796
Net book values
At 31 March 2024
At 31 March 2023
2,416J86
2,809,133
148,539
137,040
99,486
89,868
36,834
38,648
2,701,245
3,075,282
593
Company tangible
rixed assets
Land &
buildings
Motor
vehi¢les
Fixtures &
rittings
Computer
equipment
Plant and
Machinery
Total
Cost
At 31 March 2023 2,335,964
Additions
160,881
Disposals
(441,072)
At 31 March 2024 2,055,773
168,021
214,414
7,473
(2,245)
219,642
251,834
18,734
{38,963)
231,605
1,412
2,971,645
187,088
(498,532)
2,660,201
(14,840)
153,181
(1,412)
Depreciation
At 31 March 2023
Charge for the year
Disposals
At 31 March 2024
933,112
79,475
(41,441)
971,146
113,712
23,895
(13,249)
124J58
208,245
5,186
(1,473)
211,958
217,348
23,635
(38,965)
202.018
819
206
(1.025)
1.473,236
132,397
(96,153)
1,509.480
Net book values
At 31 March 2024 1,084,628
At 31 March 2023
1,402,852
28,823
54,309
7,684
6,169
29,587
34,486
1,150,721
1,498,410
593
Page 29

Positive Futures: Achieving Dreams. Transforming Lives.
Aiiiiuul reporlfor ilieyear elided 31 Mllrcli 2024
Notes to the accounts (continued)
12. Investments
2024
Investments at market value at 31 March 2023
Investment income reinvested
Purchase of investments
Disposal of Investments
Net gain on revaluation and realisation
Investments at market value at 31 March 2024
824,904
121,089
(106,162)
41.773
881,604
The historical cost of the investments is £905,692 {2023.. £889,483).
Positive Futures has an investment policy which provides a framework for makino investment decisions. These
investinents aiin lo provide a balance between capital growth and income oeneraiion over the medium lo lonts term
with a medium level of risk. Except as noted below the investments are in a mixture of liquid assets such as equities,
fixed interest securities, alternative assets and cash with in allocation ranges as set out in the investment policy.For
ethical reasons no dire¢1 equity investment is made n Tobacco, Alcohol, Gamblino
Armaments and industries
involved in exploitatiDn of Human Rights. The Inanagement of inveslinents is done by an external discretionary
Inveslmei)t Manauei. appointed by Ilie Ti-ustees.
Investments are reflected on the Balance Sheet at market value at 3 I Mai'ch ?0?4.
Page 30

Positive Futures: Achieving Dreams. Transforming Lives.
Annual reporifor Ilieyear elided 31 Marcli 2024
Notes to the accounts (continued)
12. Investments (continued)
Positive Futures also exercises control overtwo subsidiary companies whose results are detailed below..
Name
Business
Registered
Office
Shares
held
Period
end
Turnover
in year
Profitl(loss) Net assetsl
after tax
(liabilities)
Positive
People (NI)
c.I.c
Employment 2b Park
Agency
Drive
Bangor
County
Down
None-
limited
by
nla
guarantee
Registered
Number
N1623255
Positive
Futures:
Achieving
Dreams.
Transforniing Charity
Lives. CLG
Registration
number
Provision of Nesta
Social Care
Business
Services
Centre
Unit 4-5
Burton Hall
Park
Burton Hall
Road
Sandyford
Business
Park
Dublin 18
D18 A094
None-
limited
by
guarantee
6,427,817
162,869
2,166,265
March
2024
Registered
Number
566738
20106348
National
Association
of Housing
for Visually
Impaired
{NAHVI)
CLG
Provision of 56
Social Care
Hazelwood
Services
Beaverstown
Road.
Donabate
Co. Dublin
K36 XR28
None-
limited
by
guarantee
ei,113,614 (e343,771) Q,169.989
March
2024
Charity
Registration
number
Registered
Number
317329
CHY13759
On 16 February 2024 an application was made to voluntarily strike off Positive People CICN1623255. The
company was dissolved on 14 May 2024 and is no longer part of the group.
NAHVI filed accounts for 15 months to 31 March 2024 to bring year end in line with the rest of the Group.
12 month5 results are consolidated in the Group Financial statanents.
Page 31

Positive Futures: Achieving Dreams. Transforming Lives.
Aiiiiiitsl reporlfor (lieyear eiicled 31 Marcli 2024
Notes to the accounts (continued)
13. Debtors
Group
2024
Group Company
2023
2024
Company
2023
Amounts falling due within one year:
Trade debtors
Other debtors
Prepayments and accrued income
Amounts owed by subsidiary undertakings
Provision for amounts owed by subsidiary undertakings
,747,492
14,874
401,078
2,107,920
27,068
400,210
1,290,826
14,875
299,567
3,867
,565,913
27,068
344,544
123,981
(32,042)
2,029.464
2,163,444
2,535,198
1,609,135
14. Creditors: amounts falling due within one year
Group
2024
Group Company
?023
2024
Company
Trade creditors
Other creditors
Accruals and deferred income
Otlier taxes and social security
337,624
958,815
843,675
345,099
2,485,213
60? 974
267,102
860,745
412,959
215,214
1,756,020
514,748
?79,639
540.?30
?17,??5
1.551,842
JJ5,830
1,065,050
JOI,410
2,J05,?64
Included in other creditors are unallocated ci'edil transactions on debtor accountsihat wei'e reclassified ¢0 a separate
credit balances account in the current year. The prior year reclassification would have been £276,441.
15. Deferred Income
Included in accruals and deferred in¢oine is deferred income of £254,392 (2023.. £531,131) for the Group. and
£60,495 (2023.. £273,764) for the Company. Deferred income comprises deferred grants and income for services
to be provided after the year end.
Group Company
Balance as al 31 March 2023
Amount moved to other creditors
Amount released to incoming resources
Amount deferred in year
Exchange differences
Balance as at 31 March 2024
531,131
273,764
(61,978) (153,097)
(351,379)
{70.172)
150,092
10,000
(13,474)
254,392
60,495
Page 32

Positive Futures: Achieving Dreams. Transforming Lives.
Annual reporlfor ilieyear ended 31 Marcli 2024
Notes to the accounts (continued)
16. Exceptional item
Included in the prior year's figures are the exceptional item in relation to NAHVI which was brought into the Group
on I September 2022. The breakdown of the exceptional item is as follows..
NAHVI
Fixed Assets
Current Assets
Current Liabilities
1,423,446
795,171
(120,289)
2,098,328
Net Assets
Unrestricted Funds
Restricted Funds
Totsl Funds
391,732
1,706,596
2,098,328
There are no exceptional items in this financial year.
Page 33

Positive Futures: Achieving Dreams. Transforming Lives.
Aiiiiiial reporlfor ilieyear eiicled 31 Morcli 2024
Notes to the accounts (continued)
17. Analysis of net assets between funds
At31
March
2023
Income
Expenditure
Tr2nsfers
At31
Mareh
2024
Unrestricted funds
Desionated funds
Unrestricted funds NAHVI
General funds
Tot21 unrestricted funds
2,272,235
426,614
2,323,394
5,022,243
(11,739)
(11,735)
3,144
(11,908,732) (470,462)
(11,920,467) (479,057)
2,260,496
455,293
2,245,953
4,961,742
37,270
12,301,753
12,339,023
Restricted funds
Supportino People
Supportino People Covid
19 Emergency Fullding
Bailey Thomas
National Lottery
Coininunity Fund
National Lotlery Dioital
Transformation
SEED Grant
Hospital Saturday Fund
Wolfson Foundation
Ulster Garden Villaoe
British Scienc¢ Week
BUPA
HSE Grants
Other restricted funds
NAHVI
Total restricted funds
1,973,0 l J
47,903
(2,508,47))
5J5,460
(47,90))
i 0,000
i 0,000
10,000
( i 0.000)
50,000
{24,111)
25,889
(105)
1,995
2,000
2,000
16,119
(16,119)
19,475
(19,475)
1.000
( 1,000)
2,250
(1,454)
5.332.813
(5,231,074)
16,571
{21,435)
9?4,461
(1,303,415)
8,407,705 {9,136,661)
796
,747,520
55,363
1,401,187
3,244,750
1,645,781
60,227
1,788,641
•3,494,649
(8.500)
479,057
Total funds
8,516,892
20,746.728 (21,057,128)
8,206,492
The charity's policy in respect of transfers between desitrnated funds is set out inthe Trustees, Report. The transfers
affected in respect of the year ended 31 March 2024 are set out in detail in note 18.
The Supporting People restricted funds have arisen from fundinq received from the Supportinv People programme.
The programme funds a range of services which provide housing related support lo vulnerable people to iTnprove
their quality of life and gain independence. The funds are restrictedto be used on the agreed services and support
tasks contained in the funding aoreements. The Trustees have previously aoreed to eliminate annually any deficit
that arises in respect of that fund.
The Supporting People - Covid-19 Emergency FundinLT restricted fund arose from fundinty to Cover exceptional
costs associated with the Covid-19 pandemic. The final payment in relation to this wa5 received during this financial
year. This was transferred to unrestricted funds as costs 41ad been incurred in previous financial years.
HSE grant5 are for the provision of care and support services in Ireland Other restricted funds arise from grant
funding received that is restricted for use in specific projects. The Trustees have agreed to make available reserves
to eliminate any deficits that arise.
Prtge 34

Positive Futures: Achieving Dreams. Transforming Lives.
Annual reporifor ilieyear ended31 Marcli 2024
Notes to the accounts (eontinued)
18. Analysis of designated fund movement
The funds designated by the Board of Trustees in line with their policies as set out in the Trustees, Report..
Retained
Balanceat surplus /
31 March (deficit)
2023 for the
year
Transfers
(from)Ito Balance at
funds
31 March
2024
Designated funds
Under occupancy ￿nd
Redundancy fund
Service development fund
Building repairs and maintenance fund
Organisational development Fund
Management development and training fund
Volunteer coordination fund
Replacement MV fund
User involvement / PCP
PR and fundraising
Replacement IT and F&F
Digital transfomiation
Behaviour support fund
Legal costs fund
Health and wellbeing Strategy
Corporate planning
Recruitment and retention Strategy
Capital grants fund
Covid-19 pandemic fund
Climate change fund
Covid-19 emergency funding
Family services fund
Agency staff usage fund
PF Ireland fund
Designated funds
Unrestricted funds NAHVI
General fund
65,000
65,000
50,000
333,107
40,000
45,000
65,000
65,000
50,000
333,107
40,000
64,464
19,464
50,000
8,000
44,000
40,000
333,000
52,000
50,000
27,500
7,500
256,000
150,416
50,OIJO
8,000
64,000
50,000
358,000
52,000
50,000
27,500
15,000
356,000
141,015
20,000
10.000
25,01)0
7,500
loo.000
(9.401)
40,000
35,000
75,000
28,000
538,000
49,712
2,272,235
426,614
25.535
2,323J94 393,021
28,000
318,000
50,410
2,260,496
455,293
2,245,953
{220,000)
698
(11,739)
3,144
(470,462)
Totsl unrestricted funds
5,022,243
418,556
(479.057) 4,961,742
In the year ended 31 March 2024 a transfer wa5 made of £479.057 (2023: £617,126) from unrestricted funds. This
was to eliminate a deficit in restricted funds. note 17.
Page 35

Positive Futures: Achieving Dreams. Transforming Lives.
Aiiiiiial reporlfor ilieyefir eiiiled 31 Marcli 2024
Notes to the accounts (continued)
19. Operating leases
At 31 March ?024, the group had future minimum lease payment commitments under noJFcancellable operating
leases as follows=
2024
2023
Group
Land and buildinos expirino:
In less than one year
Between two and five years
More than five years
82,712
66,826
106,965
120,333
149,544
227,298
2024
2023
Motor vehicles expiring..
In less tlian one yeai-
Between iwo and five years
More than five yeais
5,559
Lease payinenls recoonised as expenses in th¢ period were £109,057.
At 31 March ?0?4, the Company had future minimum lease payment cominilments under non-cancellable operating
leases as tollows-
2024
2023
Company
Land and buildings expiring..
In less than one year
Between two and five years
More than five years
47,916
64,300
72,416
107,356
112,216
179,772
Lease payments recognised as expenses in the period were £72,930
Page 36

Positive Futures: Achieving Dreams. Transforming Lives.
Aiinual reporifor Ilieyear elided 31 Marcli 2024
Notes to the accounts (continued)
20. Contingent liabilities
A contingent liability exists to repay grants received, where certain conditions have not been fulfilled by the
company. In the opinion of the Trustees. the terms of the letters of offer have been complied with and no liability
is expected.
With the NAHVI company there is contingent liabilities in relation to Property Charges: In the event that the
company should cease to use certain properties forthe purpose which the grants were received, these grants could
become repayable. in part or in whole. Also, there is a number of legal charges in place over the related properties
as a result of the grants received.
21. Guarantors
The company is a company limited by guarantee and does not have share capital. The liability of guarantors is
limited to £ l in the event of the company being wound up.
22. Control
The company is controlled by a Board of Trustees.
23. Analysis of payments to Trustees and Related Parties by the group
2024
2023
Payments to ARC Limited
Reimbursement of expenses to Trustees
Services received from NAHVI
Services provided to NAHVI
3,517
922
2,255
360
951
(153,971)
Expenses reimbursed to Trustees are for travel andsubsistence. Trustees were reimbursed for £922 expenses during
the year. (2023.. £360)
Agnes Lunny, Chief Executive of Positive Futures.. Achieving Dreams. Transforniing Live& was also a Trustee of
ARC Limifrd during the year and Fiona Mccabe, Group Director of Positive Futures.. Achieving Dreams.
Transforming Lives. to 23 February 2024. was Chairperson of ARC Limited during the year.
ARC Limited a charitsble company which provi(Èd services to Positive Futures.
In prior year Fiona Keogh and John Alexander, Directors of Positive Future5. were also Directors of the National
Association of Housing for Visually Impaired (NAHVI). Services provided to NAHVI and received from were
done on an arm's length basis until 31 August 2023, after this date NAHVI fornied part of the group and no longer
is a related party-
Except as disclosed above there were no other related paty transactions during the year.
Page37