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¥0￿￿le 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 ACc￿untIng 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 PraCt￿e (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 Pu￿Ose, 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 rel￿ve 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 serV￿e 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 Per￿PtionS 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 se￿1￿$ 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 p￿parIng 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
Tr￿tee
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
ac￿pt 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 prO￿dureS 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 ac￿Unts 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 be￿een 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 entIt￿d 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 con￿rn 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 recOgn￿on is deferred and included in
creditors. Where entitlement occurs before income is received. it is accrued in debtors.
Granls from govemments and other ¢￿f￿nderS 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 dIfferen￿S 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 In￿Me
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