DRAFTFINANCIAL STA TEMENTS 23 August 2023 A Positive Life {A company llmited by guarantee. not having a share capital) Annual Report and Unaudited Financial Statements for the financial year ended 31 March 2023 Exchange Accountants Limited Chartered Certified Accountants Oakmont House 2 Queens Road Lisburn Bt27 4TZ Company Number: N1027941 Charity Number: NIC102077
A Positive Life (A company limited by guarantee. not having a share capital) CONTENTS Page Trustees, and Other Information Trustees, Annual Report Statement of Trustees, Responsibilities Independent Examinerfs Report Statement of Financial Activities Balance Sheet Notes to the Financial Statements 10-15 Supplementsry Information relating to the Financial Statements 17-19
A Positive Life (A company limited by guarantee, not having a share capital) TRUSTEES. AND OTHER INFORMATION Trustees Ms. Dawn Purvis Mr. Declan McAllister Ms. Emer Hinphey Mr. David Hawkin5 Ms. Alrce O'Kane Ms. Kathryn Tomey Company Secretary Ms. Jacquie RKh3Wtlson Charity Number in Northern Ireland NIC102077 Company Number N1027941 Registered Office and Principal Address 20 Dery¥0le Avenue Belfast BT9 6FN Independent Examiner Exchange Accountants Limited Chartered Certified Accountants Oakmonl House 2 Queens Road Lisburn Bt27 4TZ Bankers Bank of Ireland Donegall Pa Belfast BT1 5BX
A Positive Life {A company limited by guarantee, not having a share capital) TRUSTEES. ANNUAL REPORT for the financial year ended 31 March 2023 The trustees present their Trustees. Annual Report. combining the Directois, Report and Truslees, Report. and the unaudited financial statements for the financial year ended 31 March 2023. The financial statements are prepared in accordance with the Companie5 Act 2006, FRS 102 'The Financial Reporting Slandard applicable in the UK and Republic ol Ireland" and ACcuntIng and Reporting by Charities= Statement of Recommended Praclice applicable to charities preparing their financial stalements in accordan with the Financial Reporting Stsndard applicable in the UK and Republic of Ireland (FRS 102). The Trustees. Report contains Ihe information iequiied to be provided in the TtUStee5' Annual Report under the Slatement of Recommended PraCte (SORP) guidelines. The trustees of the charity are also charity Iruslees for Ihe purpose of charity law and under the charity's constitution are known as members of the board of trustees. In this report the trustees of A Positive Lrfe present a summary of its PuOse, governance. activities, achievements and finances for the financial year 31 March 2023. The charity is a registered charity and hen the report and resulls are presented in a fomi which complies with the requirements of the Companies Act 2006 and, although not obliged to comply with the Statement of Recommended Practice applicable in Ihe UK and Republic of Ireland FRS 102, the organisation has implemented its recommendalions where relevant in these financial statements. Mission. Objectives and Strategy Objectives The objectives of the charity are to promote good health and well being and relve sickness and stress among those inhabitants of the UK and Rcpublic of Ireland who are livir)g with or affected by HIV or a related medical condition and their families. by providing advice. support. therapies. counselling. independent advocacy and a confidential helpline. To advance public education by raising awareness aboul all matters assoaated with Ihe causes and prevention of HIV and to commission and promote researrh into all matters rÉ*l3ting tn HIV and to disseminate thè useful resLrMs of such research. The charty has a general aim of seeking to prevent the spread of HIV through infomialion, education, raising awareness and working to mOVe the stigma surrounding HIV whilst upholding the principles of dignity. equality and respect for individuals affected by HIV. The strategies employed lo achieve the Chaws objectives are to; Provide a telephone helpline serVe offering confidential infomiation and advi on any aspect of HIV and sexual health. Offering volunteering opportunities Encourage people living with HIV to participate in the Charitys work as well as taking responsibility for their own lives - Presenl a range of education and prevention programmes Make available, in a variety of locations. support services which include complimentary therapies. one to one and group support sessions, counselling, heallhy living seminars, home support and access to information services. The principal activities of the Charity are to raise awareness and challenge negative PerPtionS of HIV across Nl, and to support and promote positive living for anyone living with or affected by HIV. Public Benefrt The trustees have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing their aims and objectives and in planning fvture activities. They meel the public benefit test by providing education and awareness lo both the general public. those living with HIV and their families with regard to obtaining a better understanding of the Condit)n. They also advise on preventative measures which can be tsken. Financial Review The Charily's income for Ihe year ended 31 March 2023 was £426.277 with expenditure of £416,485 resulting in a net surplus of £9,792 - (2022 - net surplus 46.159). The principal funding sources in the year ended 31 March 2023 are detailed in the notes to the finanual statements. Financial Results At the end of the financial year the charity has assets of £395.618 (2022 - £373.105) and liabilities of £46.411 {2022 - £33,689). The net assets of the chartty have increased by £9.791.
A Positive Life {A company limited by guarantee. not having a share capital) TRUSTEES. ANNUAL REPORT for the financial year ended 31 March 2023 Reserves Position and Policy ReseNes Policy The Iru5tees recognise that il is necessary to hold reserves in order lo offset the effects of fluctuations in incoffling resources and thereby secure the continued viability of the Charity beyond the immediate fulure. In keeping with good accountancy practice, it is the aim of the trustees to hold free reserves which equate lo three monlhs operating costs. At 31 st March 2023 the free reserves amounted to £349_207. As the organisation commences a new Strategic Planning penod, the work lo increase it's focus to raise awaieness of I IIV and related Sexual health matters in Northern Ireland throuyli d suilv vf ITivdeiiiibed accredited education an prevention programmes continues. This has involved the continued development of The Nl Buyers club and also inclvdes the recently launched Workpla education programme 'Posttive aboul HIV. While the funding environment remains challenging and support se1$ piogramme continues lo evolve to meet the ever-changing needs of people affected by HIV in Northern Ireland, options are continually exploied in older lo support the organisations sustainability. The commitment to de-stigmatise HIV and the aspiration to achieve zero new diagnosis by 2030 will be underpinned in our public affairs and community engagementwork in the continued focus to raise awareness around the impact of HIV and Ihe work of Posilive Lrfe. Trustees The Irustees who served throughout the financial year. except as noted, were as follows.. Ms. Dawn Purvis Mr. Declan McAllister Ms. Emer Hinphey Mr. David Hawkins Ms. Alice O'Kane Ms. Kathryn ToTney In accordanGe with the Corbstitution, the truslees retire by rotation and, being eligible. offer themselves for re*leaion. The secretary who sep4ed during the financial year was.. Ms. Jacquie Richardson Compliance with Sector-wide Legislation and Standards The charily engage5 pro-actively with legislalion. standards and codes which are developed for the sector. A Positive Life subscribes to and is compliant with the following= The Companies Act 2006 The Charities SORP (FRS 102) Approved by the Board of Trustees on £I-AuoogY and signed on its behalf by". LLk4) d Ms Dawn Purvis tee Ms. Alice O'Kane Trustee
A Positive Life IA company limited by guarantee. not having a share capitsl) STATEMENT OF TRUSTEES. RESPONSIBILITIES for Ihe financial year ended 31 March 2023 The trustees, who a also directors of A Positive Lrfe for the purposes of company law. are responsible for preparing the financial statements in accordance with applicable law and regulations. Cornpany law requires the trustees as the directors to prepare financial stalements for each financial year. Under that law the trustees have elected to prepare the financial stslements in accordance with United Kingdom Generally A¢pted Accounting Praclice (United Kingdom Accounting Standards and applicable law) including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" Section 1A {Small Entiliesl. Under company law the Iruslees must not approve the financial Statements unless Ihey are satisfied that they give a true and falr vlew of the siaie of aflalfs of Ihe cotT7pany and of Ihe surplus or defrcrt of the company lor that period. In preparing these financial statements. the trustees are qUired to.. selecl suttable accounting policies and apply Ihem consistently- make judgements and estimales Ihat are reasonable and prudent.. slate whether the financial stalemenls have been prepared in accordance with the relevant financial ret)orting framework, identify those slandards. and note the effecl and the reasons for any material departure from those standards., and prepare the financial statements on the going concern basis unless Tl is inappropriate to presume that the charity will continue in operation. The trustees confinn that they have complied with the above requirements in pparIng the financial slatements. The trustees are responsible for keeping adequate accounting record5 that are sufficient to show and explain the charity's transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial stalements compty with. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and delection of fraud and other irregularities. Approved by the Board of Trustees on CogT 202 and signed on its behalf by: Ms. Dawn Purvis Trtee Ms. Alice O'Kane Trustee
A Positive Life {A company limited by guarantee, not having a share capital) INDEPENDENT EXAMINER'S REPORT TO THE BOARD OF TRUSTEES OF A POSITIVE LIFE We have examined the financial slatements of the charty for the financBI year ended 31 March 2023, which comprise the Statement of Finanaal Adivities {incorporaling an Income and Expenditure Account). the Balance Sheet and the relaled noles. This report is made solely to the charity's members, as a body, in accordance with Chapler 3 of Part 16 of Ihe Companies Act 2006. Our work has been undertaken so that we might compile the financial statements that we have been engaged to compile, report to the Board of Trustees that we have done so, and stale those matters that we have agreed to stale to thern in thi3 report and for no other purpose. To the fullest extent peiiiiitted by law, we do Iiot acpt or assume responsibility to anyone other than the charity and the charity's members, as a body, for our work, or for this report. Respective responsibilities of trustees and examiner The charity's trustees (who are also Ihe directors of the company for the purposes of company law) are responsible for the preparation of the financial statements in accordance wilh the requirements of the Companies Act 2006. The Gharty's Irustees consider that an audit is not required for this financial year under Chapter 3 of Part 16 of the Companies Act 2006 and thal an independent examination is required. 11 is our responsibility lo-. examine the financial statements under section 65 of the Charities Act; follow the procedure5 laid down by the general Directions given by Ihe Charity Commission for Northern Ireland under section 65(9)(b) of the Chaiities Act-. and stale whether particular matters have come to our attention. Basis of independent examinerfs report We have examined your charity finanaal ststements as required under section 65 of the Charities Act and our examination was carried out in accordance with the general Direclions given by the Charity Commission for Northern Ireland under section 65{9)(b) of the Charities Act. An examination includes a review of the accounting records kept by the charily and a comparison of the financial statements presented with Ihose records. It also includes consideration of any unusual items or disdosures in the financial slalements and seeking explanations from Ihe truslees concerning any such matters. The prOdureS undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a 'true and fair, view and the report is limited to those matters sel out in the statement below. In connection with our examination. no matter has COTne to our attention which gives us cause to believe that in, any material respect: accounling records were not kept in accordance with section 386 of the Companies Act 2(NJ6 the financial statements do not accord wrth those accounting records the financial stalemenls have not been prepared in accordance with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and pnnciples of the Statemenl of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS102) there is further information needed for a proper understanding of the acUnts to be reached. Independent examinerfs statement We have no concerns and have come across no other matters in connection wtth 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. E? EXCHANGE ACCO TAN S LIMITED Chartered Certified Accountants Oakmnt House 2 Queens Road Lisburn Bt27 4TZ Date: ..
A Positive Life (A company limited by guarantee. not having a share capital) STATEMENT OF FINANCIAL ACTIVITIES Ilncorporating an Income and ExpenditUTe Account) for Ihe financial year ended 31 March 2023 Unrestricted Restricted Funds Funds 2023 2023 Total Unrestricted Restricted Funds Funds 2022 2022 Total 2023 2022 Notes Income Donations and legacies Investments Other income 268,770 738 494 156,275 425.IM5 738 494 266,545 178 1.147 167.081 433,626 178 1.147 Total income 270,002 156,275 426.277 267,870 167.081 434,951 Expenditure Raising funds Charitable actNities 51,732 208.479 51,732 364,7S4 120.781 100.930 120,781 268.011 156,275 167,081 Total Expenditure 260.211 156,275 416,486 221,711 167,081 388,792 Net incomel(expenditure) Transfers beeen funds 9,791 9,791 46,159 46,159 Net movement in funds for the financial year 9,791 9,791 46,159 46,159 Reconciliation of funds Balances brought forward al 1 April 2022 13 339.416 339,416 293,257 293.257 Balances carried forward at 31 March 2023 349,207 349.207 339,416 339,416 The Slatement of Financial Activities includes all gains and losses recognised in the financial year. All income and expenditure late lo continuing activities. The notes on page5 10 to 15 fomi part of the financial statements
A Positive Life IA company limited by guarantee. not having a share capitsl) Company Number: N1027941 BALANCE SHEET as at 31 March 2023 2023 2022 Notes Fixed Assets Tangible assets 5.490 5.451 Current Assets Debtors Cash at bank and in hand 10 13,982 376.146 6,061 361,593 390,128 367,654 Creditors: Amounts falling due wthin one year 11 {46,411) {33,6891 Net Current Assets 343,717 333.965 Totsl Assets less Current Liabilities 349,207 339,416 Funds General fund (unrestricted) 349.207 339,416 Totsl funds 13 349.207 339,416 These financial st8temen15 have been prepared in accordance with the special provisions relabng to small companies within Part 15 of the Companies Act 2006. For the financial year ended 31 March 2023 the charty was entItd to exemption from audit under seclion 477 of the Companies Act 2006,. and no notice has been deposited under section 476. The trustees confirm that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 ofthe Companies Act 2006. The trustees acknowledge their responsibiltties for ensuring ihal the charity keeps accounting records which comply with seclion 386 and for preparing financial stalements which give a true and fair view of the stale of affairs of the charity as al the end of Ihe financial year and of its profit and loss for the financial year in accordance with the requirements of sections 394 and 395 and which otherwise comply with the qUIrements of the Companie5 Act 2006 relating to financial statements. so far as applicable to the charity- The financial statements have been prepared in accordan with the provisions applicable lo companies subject lo the small companies, regime and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland" apptying Sedion 1A of that Standard. Approved by the Board of Tru5tee5 and author15ed for15sue on behalf by ano slgned on Its Ms. Dawn Purv Tru tee Ms. Alice O'Kane Twstee The notes on pages 10 to 15 form part of the financial statements
A Positive Life IA company limited by guarantee. not having a share capital) NOTES TO THE FINANCIAL STATEMENTS for the financial year ended 31 March 2023 GENERAL INFORMATION A Positive Lrfe is a company limited by guarantee incorporated in Northem Ireland. The registered office of the charity is 20 Derryvolgie Avenue. Belfast. BT9 6FN which is also Ihe principal place of business of the charity. The financial stalements have been presented in Pound Sterling (£) which is also the functional currency of the charty. SUMMARY OF SIGNIFICANT ACCOUNTING POUCIES The following accounting poliaes have been applied consistentty in dealing with items which are considered material in relalion to the charity's financial statements. Basis of preparation The financial statements have been prepared on the going concern basi5 under the historical cost convention. modified to indude rtain items al lair value. The financial statemenls have been prepared in accordance with the Statement of Recommended Praclice (SORP) 'Accounting and Reporting by Charities preparing iheir accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland FRS 102" applying Section 1A of that Standard. As permitted by the Companies Ad 2006. the charty has varied the standard fomals in thal act for the Statement of Financial Activities and the Balan Sheel. Departures from the standard fomiats are to comply with Ihe requirements of the Charitbes SORP and are in compliance wf(h section 4.7, 10.6 and 15.2 of that SORP. Statement of compliance The finanaal ststements of the charity for the financial year ended 31 December 2017 have been prepared on the going conrn basis and in accordance wilh the Slaternenl of Recommended Practice (SORP) "Accounting and Reporting by Charilie5 preparing their accounts in accordance with the Finanaal Reporting Standard appliGable in the UK and Republic of Irelawid FRS 102". applying SeGtion 1A of that standard. Fund accounting The following are the categories of funds maintained: Restricted funds Restricted funds represent income received which can only be used for particular purposes. as specified by the donors. Such purposes are within the overall objectives of the charity. Unrestricted funds Unrestricted funds consist of General and Designated funds. General funds represent amounts which are expendable at the discretion of the board. in furtherance of the objectives of the charity. Designated funds comprise unrestrided funds that the board has. at its discretion, set aside for particular purposes. These designations have an administrative purpose only, and do not legally restrict the board's discretion to apply the fund. 10
A Positive Life (A company limited by guarantee, not having a share capital) NOTES TO THE FINANCIAL STATEMENTS conlinued for the financial year ended 31 March 2023 Income Income is recognised by inclusion in Ihe Statement of Financial Activities only when the charity is legally entrtled to the income. performance condilions attached to the item(s) of income have been met, the amounts involved can be measured with sufficient reliability and it is probable that the income will be received by ihe charity. Income from charitable activities Income from charitable activities include income eamed from the supply of services under contractual arrangements and from performance related grants which have condttions that specify the provision of particular services to be provided by the charty- Income from government and other co-funders is recognised when the charity is legally enlitled lo the income because it is fvlfilling the conditions contained in the related funding agreements. ere a grant is received in advance, its recOgnon is deferred and included in creditors. Where entitlement occurs before income is received. it is accrued in debtors. Granls from govemments and other ¢fnderS typically indude one of the following types of conditions.. Performance based conditions: whereby the charity is contractually entiued to funding only to Ihe extenl that the core objeclive5 of the grant agreement are achieved. Where the charity is meeting the core objectives of a grant agreement. i( recognises the related expenditure. to the extent that it is reimbursable by the donor. as income. -Time based conditions: whereby Ihe charity is contractualty enttiled to funding on the condition thal it is utili5ed in a particular period. In Ihese cases the charity recognises the income to the exlenl it is utilised within the period specified in the agreement. In the absence of such condilions, assuming thal receipt is probable and the amount can be reliably measured, grant income is recognised once the charity is notified of entitlement. Grants received towards capital expenditure are credtted to the Statement of Financial AGtivities when received or receivable. whichever is earlier. Expenditure Expenditure is analy5ed belween costs of charttable activthes and raising funds. The costs of each activity are separalely accumulated and disdosed, and analysed according to Iheir major components. Expenditure is recognised when a legal or constructive obligation exists as a resuft of a past event. a transfer of economic benefits is required in Settlement and Ihe amount of the obligation can be reliably measured. Support costs are those fijnctions that assist the work of the charity but cannot be attributed to one activily. Such costs are allocated to activities in proporknon to staff time spent or other suitable measure for each activity. Tangible fixed assets and depreciation Tangible fixed assets are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off Ihe original cost or valuation of tangible fixed assets, less their estimated residual value, over their expected useful15ves as follows.. Fixtures, fittings and equipment 15 % Straight line Debtors Debtors aro rocognisgd at tho sott1om•nt amount due after any discount offorgd. Prgpayments are valued at the amounl prepaid net of any trade discounts due. Income recognised by the charity from government agencies and other co-fijnders, but not yet received at financial year end. is included in debtors. Cash at bank and in hand Cash at bank and in hand comprises cash on deposit at banks requiring less than three months noti of withdrawal. 11
A Positive Life IA company limited by guarantee, not having a share capital) NOTES TO THE FINANCIAL STATEMENTS continued for the financial year ended 31 March 2023 Taxation and deferred taxation No current or delerred taxation arises as the charity has been granted charitable exemption. Irrecoverable valued added tax is expensed as incurred. Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have cUrred at that date Ihat will result in an obligation lo pay more lax in the future. or a right to pay less tax in the future. Timing differences are temporary differences between the charity's taxable income and ils resufts as stated in the financial statements. Deferred lax is measured on an undiscounted basis at the tax rates that are anticipaled to apply in the periods in which the timing dIfferenS are expected lo reverse. based on tax rates and laws that have been enaded or substants'vely enacted by the balance sheet date. INCOME DONATIONS AND LEGACIES Unrestricted Restricted Funds Funds 2023 2022 Donations Eslee Lauder (Mac) Ulster Garden Village D.H.S.S & P.S PHA Big Lottery Fund Nl Buyers Club 3.717 3,717 15,000 15.000 77.735 163,401 77.317 72,876 3,823 10,000 10,000 97,168 165,554 121,227 25,854 15.000 15,000 77,735 163.401 77.317 48,958 23.918 268,770 156.275 425.045 433,626 INVESTMENTS Unrestricted Restricted Funds Funds 2023 2022 Investments 738 738 178 OTHER INCOME Unrestricted Restricted Funds Funds 2023 2022 Other income 494 494 1,147 EXPENDITURE RAISING FUNDS Direct Costs Other Costs Support Costs 2023 2022 Raising fijnds 10,864 40,868 51.732 120,781 CHARITABLE ACTIVITIES Direct Costs Other Costs Support Costs 2023 2022 Expenditu on charrtable actNrtes Governan¢e Costs {Nole 4.3) 34,799 3,599 322.686 3,670 361,084 3,670 264.481 3,530 34.799 3,599 326,355 364,754 268,011 12
A Positive Life IA company limited by guarantee, not having a share capital) NOTES TO THE FINANCIAL STATEMENTS continued for the financial year ended 31 March 2023 GOVERNANCE COSTS Direct Costs Other Costs Support Costs 2023 2022 Charitable adivities- govemance costs 3.670 3,670 3,530 SUPPORT COSTS Cost of Charitable Governance Raising Activities Costs Funds 2023 2022 Support 40,868 322,685 3,670 367,223 362,705 ANALYSIS OF SUPPORT COSTS 2023 2022 Svpport 367,223 362,705 NET INCOME 2023 2022 Net Income is stated after charging1{crediting}: Depreuation of tsngible assets 3,599 3,769 INVESTMENT AND OTHER INCOME 2023 2022 Sundry income Bank interest 494 738 1.147 178 1,232 1,325 EMPLOYEES AND REMUNERATION The staff c051s comprise.. 2023 2022 Wages and salaries 240,855 223,632 13
A Positive Life (A company limited by guarantee, not having a share capitsl) NOTES TO THE FINANCIAL STATEMENTS continued for the financial year ended 31 March 2023 TANGIBLE FIXED ASSETS Fixtures, fittings and equipment Total Cost Al 1 April 2022 Additions 119,525 3,638 119,525 3,638 Al 31 March 2023 123,163 123,163 Depreciation Al 1 Aprll 2022 Charge for the financial year 114.074 3,599 114.074 3,599 Al 31 March 2023 117.673 117,673 Net book value Al 31 March 2023 5.490 5.490 Al 31 March 2022 5.451 5,451 10. DEBTORS 2023 2022 Trade debtors Other debtors Prepayments and accrued income 5,000 361 8,621 361 5,700 13,982 6.061 11. CREDITORS Amounts falling due within one year 2023 2022 Trade credito Accruals and deferred income 3,654 42,757 1,709 31.980 46,411 33,689 12. RESERVES 2023 2022 Al 1 April 2022 Surplus for the financial year 339,416 9,791 293,257 46.159 Al 31 March 2023 349,207 339.416 14
A Positive Life (A company limited by guarantee, not having a share Capital) NOTES TO THE FINANCIAL STATEMENTS continued for the financial year ended 31 March 2023 13. FUNDS 13.1 RECONCILIATION OF MOVEMENT IN FUNDS Unrestricted Funds Total Funds At 1 April 2021 Movement during the finoncial year 293.257 46,159 293.257 46,159 At 31 March 2022 Movement during the financial year 339,416 9.791 339,416 9,791 Al 31 March 2023 349,207 349,207 13.2 ANALYSIS OF MOVEMENTS ON FUNDS Balance 1 April 2022 Income Expenditure Transfers between funds Balance 31 March 2023 Restricted Unrestricted funds Unrestricted General 156,275 156,275 339.415 270.002 260.210 349,207 Total funds 339,415 426,277 416,485 349,207 13.3 ANALYSIS OF NET ASSETS BY FUND Fixed assets - charity use Current assets Current liabilities Total Unrestricted general funds 5,490 390,128 146.411 349,207 5.490 390.128 146,411) 349,207 14. STATUS The charity is limited by guarantee not having a share capital. The liability of the members is limited. Every member of the company undertakes to contribute to the assets of Ihe company in the event of its being wound up while they are members, or within one financial year thereafter. for the payment of the debts and liabilities of the company contracted before they ceased to be members, and the costs. charges and expenses of winding up. and for the adjustment of the rights of the contributors among themselves, such amount as may be required, not exceeding £ 1. 15. POST-BALANCE SHEET EVENTS There have been no significant events affecting the Charity since the finanual year*nd. 15
DRAFT FINANCIAL STA TEMENTS 23 August 2023 A POSITIVE LIFE IA company limited by guarantee. not having a share capital) SUPPLEMENTARY INFORMATION RELATING TO THE FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED 31 MARCH 2023 16
A Positive Life {A company limited by guarantee, not having a share capital) SUPPLEMENTARY INFORMATION RELATING TO THE FINANCIAL STATEMENTS OPERATING STATEMENT for the financial year ended 31 March 2023 2023 2022 Schedule Income Donations Eslee Lauder {Macl Ulster Garden Village - D.H.S.S & P.S -PHA - Bi9 Lottery Fund Nl Buyers Club 27.634 15,000 15,000 77,735 163.401 77,317 48.958 3,823 10,000 10,000 97,168 165,554 121,227 25.854 425,045 433,626 Chaiilable activiiies and other expenses {416.486) (388,792) 8.559 44.834 Miscellaneous InMe 1,232 1,325 Net surplus 9,791 46,159 The supplemenlary infofmalion doe5 not fom part of the financial ststements 17
A Positive Life {A company limited by guarantee, not having a share capital) SUPPLEMENTARY INFORMATION RELATING TO THE FINANCIAL STATEMENTS SCHEDULE 1 . CHARITABLE ACTIVITIES AND OTHER EXPENSES for the financial year ended 31 March 2023 2023 2022 Expenses Wages and salaries Staff training Rent payable GroLtp Home Support & Respite Complimentary Therapy Insurance IT Support Light and heat Cleaning Repairs and maintenance Printing, postage and stationery Advertising Telephone Legal and professional Accountancy Bank charges Admin Associates Depreciation 240,855 7,177 41.920 13,895 18,703 9,344 10.648 5,952 3,332 3.660 3,600 46,756 3,374 750 2.625 295 223,632 3.870 41,920 8,408 13,910 9,505 14,011 3,180 1,862 7,008 2,857 47,545 3,785 1,280 2,040 210 I I 3.599 3,769 416,486 388.792 The supplementary infomation does not fom part of the financial stslements 18
A Positive Life IA company limited by guarantee. not having a share capital) SUPPLEMENTARY INFORMATION RELATING TO THE FINANCIAL STATEMENTS SCHEDULE 2 . MISCELLANEOUS INCOME for the financial year ended 31 March 2023 2023 2022 Miscellaneous Income Sundry income Bank Interest 494 738 1,147 178 1,232 1.325 The Supplementary infomialion dc*s not form part of the financial statements 19