A Positive Life IA company limited by guarantee. not having a share capital) Annual Report and Unaudited Financial Statements for the financial year ended 31 March 2024 Exchange Accountants Limited Chartered Certified Accountants Oakmont House 2 Queens Road Lisburn Bt27 4TZ Company Number.. N1027941 Charity Number: NIC102077
A Positive Life IA company limited by guarantee. not having a share capital) CONTENTS Page Trustees, and Other Information Trustees, Annual Report Statement of Trustees, Responsibilities Independent Examiner's Report ststement of Financial Activities Balance Sheet Notes to the Financial Statements 10-15 Supplementary Information relating to the Financial Statements 17-19
A Positive Life {A company limited by guarantee. not having a share capitsll TRUSTEES, AND OTHER INFORMATION Trustees Mr. Declan MG411isler Mr Jason Ashfoid Mr Christopher Deary (Appointed 10 March 20241 Ms. Dawn Purvis Ms. Emer Hinphey {Resigned l March 2024) Mr. David Hawkins Ms. All O'Kane Ms. Kathryn Torney Company Secretary Ms. Jacqute Richardson Charity Number in Northem Ireland NIC102077 Company Registration Number N1027941 Registered Office and Principal Address 20 Derryvolgie Avenue Belfast BT9 6FN Independent Examiner Exchange Accounlanls LimitÈd Chartered Certtfied Accounlanls Oakmonl House 2 Queens Road Lisbum Bt27 4r Principal Bankers Bank of Ireland Donegall Pace Belfast BT1 56X
A Positive Life IA company limited by guarantee, not having a share capital) TRUSTEES, ANNUAL REPORT for the financial year ended 31 March 2024 The trustees present their Truslees. Annual Report. combining the Directors, Report and Trustees, Report. and the unaudited financi21 statements for the financial year ended 31 March 2024. The financial statements are prepared in accordance with the Companies Acl 2006. FRS 102 Yhe Financial Reporting Slandard applicable in the UK and Republic of Ireland" and Accounting and Reporting by Charities.. Slalement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Slandard applicable in the UK and Republic of Ireland (FRS 102). The Trustees. Report contains the infomiation required to be provided in the Trustees, Annual Report under the Slalement of Recommended Practice (SORP) guidelines. The Iwslees of the charity are also charity ITustees for the 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 purpose. govemance. activities, achievements and finances for the financial year 31 March 2024. The charity is a registered charity and hence the report and results are psented in a fom which complies with the requiremenls of the Companies Acl 2006 and. although not obliged to comply with the Statement of Recommended Practice applicable in the UK and Republic of Ireland FRS 102. the organisation has implemenled its recommendations 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 relieve sickness and stress among those inhabitanls of the UK and Republic of Ireland who are living wth or affected by HIV or a related medical condition and their families. by providing adviTr, support. therapies. counselling, independent advocacy and a confidential helpline. To advance public educalion by raising awareness about all matters associated with the causes and pravantion of HIV and to commission and promote researth into all matters relating to HIV ciiid to dissetninale the useful results of such research. The charity has a general aim of seeking to prevent the spread of HIV Ihrough infomation, education, raising awareness and working to remove Ihe stigma surrounding HIV whilsl upholding the principles of dignity. equality and respect for individuals affected by HIV. The strategies employed to achieve the Charity's objectives are to-. Provide a telephone helpline service offering confidential infomiation and advice on any aspect of HIV and sexual health. Offering volunteenng opportunities Encourage people living with HIV to participate in the Charity's work as well as taking responsibility for their own lives Present a range of education and prevention programrnes Make available. in a variety of locations, support services which indude complimentary therapies. one lo one and group support sessions. counselling. healthy living seminars. home support and access to information seNices. The principal activities of the Charity are to raise awareness and challenge negative perceptions of HIV across Nl, and to support and promote positive living for anyone living with or affected by HIV. Public Benefit The truslees have referred lo Ihe guidance contained in the Charity Commission's general guidance on public benefit when reviewing their aims and objectives and in planning future activities. They meet the public benefit tesl by providing education and awareness to both the general public. those living wilh HIV and their families with regard to obtaining a better understanding of the condition. They also advise on preventative measures which can be taken. Financial Review The Charity's income for the year ended 31 March 2024 was £348,012 with expenditure of £395,593 resulting in a nel loss of £47.581 - {2023 - net surplus £9.792). The principal funding sources in the year ended 31 March 2024 are detailed in the notes lo the financial statements. Financial Results At the end of the financial year the charity has assets of £320.443 (2023 £395.618) and liabilities of £18.792 {2023 £46,411). The nel assels of the charity have decreased by £{47.556).
A Positive Life IA company limited by guarantee, not having a share capital) TRUSTEES. ANNUAL REPORT for the financial year ended 31 March 2024 Reserves Position and Policy Reserves Policy The trustees recogni5e that it is necessary to hold reserves in order to offset the effects of fluctuations in incoming resources and thereby secure the continued viability of the Charity beyond the immediate future. In keeping with good accountancy practice, it is the aim of the trustees lo hold free resee$ which equate to Ihree months operating costs. Al 31 st March 2024 the free reserves amounted to £301.651. As the organisalion commences a new Strategic Planning period. the work lo increase it's focus to raise awareness of HIV and related sexual health matter5 in Northern Iteland through a sutte of rnodernised accredited education and prevention programmes continues. This has involved the continued development of The Nl Buyers club. While the funding environment remains challenging and support seN1$ programme continues lo evolve lo meet the ever-changing needs of people affected by HIV in Northem Ireland, options are continually explored in order to support the organisalions sustainability. The commitment lo de-stigmalise HIV and the aspiration to achieve zero new diagnosis by 2030 will be underpinned in our public affairs and community engagement wort( in the continued focu.q tn rAi%e 8wareness around the impact of HIV and the work of Positive Life. Trustees The trustees who served throughout the financial year, except as noted. were as follows: Mr. Declan McAllisler Mr JaÈon A-hford Mr Christopher Deary {Appointed 10 March 2024) Ms. Dawn Purvis Ms. Emer Hinphey {Resigned 1 March 2024) Mr. David Hawkins Ms. Alice O'Kane Ms. Kathryn Tomey In accordance with the Constitution. the trustees retire by rotation and. being eligible. offer themselves for re-election. The secretary who served during the financial year was: Ms. Jacquie Richardson Compliance with Sector-wide Legislation and Standards The charity engages pro-actively with legislation, standards and codes which are developed for the sector. A Positive Life subscribes lo and is compliant with the following= The Companies Act 2006 The Charities SORP IFRS 102) Approved by the Board of Trustees on and signed on its behalf by: Ms. Dawn Trustee urvis Ms. Alice O Kane Trustee
A Positive Life IA company limited by guarantee. not having a share capital) STATEMENT OF TRUSTEES. RESPONSIBILITIES for the financial year ended 31 March 2024 The trustees. who are also directors of A Positive Life for the purposes of company law, are responsible for preparing the financial statements in accordance wilh applicable law and regulations. Company law requires the trustees as the directors to prepare financial statements for each financial year. Under that law the trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Praclice (United Kingdom Accounling Standards and applicable law} including FRS 102 'The Financial Reporting Slandard applicable in the UK and Republic of Ireland" Section 1A {Small Enlilies). Under cornpany law the trustees musl not approve the financial stalements unless they are satisfied thal Ihey give a true and fair view of the slate of affairs of the company and of ihe surplus or deficit of the company for that period. In preparing these financial statements, the trustees are required to= select suitable accounling policies and apply them consislently.. make judgements and eslimates that are reasonable and prudent- stale whether the financial statements have been prepared in accordance wilh the relevant financial reporting framework. identify those standards, and note the effect and the reasons for any malerTal departuie frviii Illvbe standards.. and prepare the financial statements on the going concem basis unless it is inappropriate to presume that the charity will continue in operation_ The trustees confimi that they have complied with the above requirements in prepartng the financial 51alements. The trustees are responsible for keeping adequale accounting records that are sufficienl to show and explain the charity's transactions and disclose wtth reasonable accuracy at any time the financial position of the charity and enable them to ensure Ihat the financial statements comply with. They a also responsible for safeguarding the assets of Ihe charity and hence for laKing reasonable steps for the prevention and detection of fraud and other irregularities. Approved by the Board of Trustees on and signed on its behalf by: LLLL L Ms. Dawn Purvis Trustep Ms. Alice O'Kane Trustee
A Positive Life IA 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 statements of the charity for the financial year ended 31 Maich 2024, which comprise the Statement of Financial Aclivities (incorpofating an Income and Expendilure Account). the Balance Sheet and the related notes. Respective responsibilities of trustees and examiner The charity's Irustees (who are also the directors of the company for the purposes of company lawl are responsible for the preparation of Ihe financial statements in accordance with the requirements of the Companies Act 2006. The charity's trustees consider that an audit is nol required for Ihis financial year under Chapter 3 of Part 16 of the Companies Act 2006 and that an independent examinats'on is required. 11 is our responsibility to= examine the financial statements under section 65 of the Charities Act- follow the procedures laid down by the general Directions given by the Charrty Commission for Northem Ireland under section 65{01{b} of the Charities A¢t- and stale whether particular matters have come to our attention. Basis of independent examinerfs report We have examined your charity financial statements as qUired under section 65 of the Charities Act and our examination was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland under section 6519)(b) of the Charities Acl. An examination includes a revipw nf thp. accoiinting records kept by the charity and a comparison of the financial statements presented with those records. 11 also includes consideration of any unusual ilems or disclosures in the financial statements and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all Ihe evidence that would be required in an audit and consequently no opinion is given as lo whether the accounts present a 'true and fairf view and the report 15 limited to those matters set out in the statement below. In connection with our examination, no nialler Lurne to our attentlon whlch gives us cause io believe Ihal in. any material respect.. accounting records were not kept in accordance with section 386 of the Companies Act 2006 the financial statements do not accord with those accounting records Ihe financial statements have not been prepared in accordance with the accounting quirementS of section 396 of the Companie5 Act 2006 and with the methods and principles of the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) there is further informalion needed for a proper understanding of the accounts to be reached. Independent examinerfs statement We have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached. EXCHANGE ACCO TANTS LIMITED Chartered CertifEd Accountants Oakmonl House 2 Queens Road Lisburn Bt27 4TZ Date: ...
A Positive Life IA company limited by guarantee, not having a share capitsll STATEMENT OF FINANCIAL ACTIVITIES Ilncorporating an Income and Expenditure Account) for the financial year ended 31 March 2024 Unrestricted Restricted Funds Funds 2024 2024 Total Unrestricted Restricted Funds Funds Funds 2024 2023 2023 Total Funds 2023 Notes Income Donation5 and legacies Investments Olhei income 289,614 4,881 53,517 343.131 4.881 268,770 738 494 156.275 425.045 738 494 Totsl income 271.385 76.627 348.012 270.002 156.275 426,277 Expenditure Raising funds Charitable activities 53.930 265,036 53.930 341.663 51,732 208,479 51.732 364.754 76,627 156.275 Total Expendlture 318,966 76.627 395.593 260.211 156.275 416.486 Net incomellexpenditurel (47,581) {47.581) 9.791 9.791 Transfrrs between funds Net movement in funds for the financial year (47,581 } 147,581) 9.791 9.791 Reconciliation of funds: Total funds beginning of the year 13 349.232 349,232 339.416 339,416 Total funds at the end of the year 301.651 301,651 349.207 349,207 The Statement of Financial Activities includes all gains and losses recognised in the financial year. All income and expenditure relate to continuing acb"vilies. The notes on pages 10 to 14 form part of the financial stslements
A Positive Life {A company limited by guarantee. not having a share capital) Company Number: N1027941 BALANCE SHEET as al 31 March 2024 2024 2023 Notes Fixed Assets Tangible assèts 5.281 5,490 Current Assets Debtors Cash at bank and in hand 10 5.980 309.182 13,982 376,146 315,162 390,128 Creditors: Amounts falling due within one year 11 (18,792) (46.411 } Net Current Assets 296,370 343.717 Total Assets less Current Liabilities 301.651 349,207 Funds General furKI (unrestr¢ctedl 301,651 349,207 Total funds 13 301,651 349,207 These financial statements have been prepared in accordance with the special provisions relating lo small companies within Part 15 of the Companies Act 2006. For the financial year ended 31 March 2024 the charity was entitled to exemption from audti under section 477 of the Companie5 Act 2006., arbd no notice has been depostted under section 476. The trustees confirm thal the members have not required the company to obtain an audit of ils financial statements for the financial year in question in accordance with section 476 of the Companies Acl 2006. The trustees acknowledge their responsibilities for ensuring that the charity keeps accounting records which comply with seclion 386 and for preparing financial statements which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of its profit and loss for the financial year in accordance with the requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements. so far as applicable to the charity. The financial statements have been prepared in accordance with the provisions applicable to 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" applying Section 1A of that Standard. Approved by the Board of Trustees and authorised for issue on behalf by and signed on its Ms.D Truste n Purvi Ms. Alice O'Kane Trustee The notes on pages 10 to 14 fomi part of the financial ststemenls
A Positive Life (A company limited by guarantee. not having a share capitsl) NOTES TO THE FINANCIAL STATEMENTS for the financial year ended 31 March 2024 GENERAL INFORMATION A Positive Life is a company limrted by guarantee incorporated in Northem Ireland. The registered office of the charity is 20 Derryvolgie Avenue, Belfast. BT9 6FN which is also the principal place of business of the charity. The financial statements have been psented in Pound Steding {£} which 15 also the fijnclional currency of the charity. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The following accounting policies have been applied consistently in dealing with items which a considered material in relation to the charity's financial statements. Basis of preparation The financial statements have been prepared on the going concern basis under the historical cost convention. modified lo include certain items at fair value. The financial statempntg hAvp. hp.?.n prepared in accordance with the Statemenl of Recommended Practice (SORP) "Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland FRS 102" applying Section IA of that Standard. As permitted by the Companies Act 2006, the charity has varied the standard formats in that act for the Statement of Financial Activities and the Balance Sheet. Departures from the standard fomals are to comply with the requii"erTi¥iilb ul Ilie Charilies SORP an¢J are In compliance with section 4. 1. 1 u.ti and 15.2 of that SORP. Statement of Compliance The financial statements of the charity for the financial year ended 31 December 2017 have been prepared on the going concern basis and in accordance with the Statement of Recommended Practice ISORP} "Accounting and Reporting by Charities preparing their ac.clInt% in accordancè with the Financi21 Reporting Stsndard applicable in the UK and Republic of Ireland FRS 102" applying Section 1A of that Slandard. Fund accounting The following are the calegories of funds maintained= Restricted funds Restricted funds represent income received which can only be used for particular purposes. as specified by the donors. Such purpose5 are within the overall objectives of the charity. Unrestricted funds Unrestricted funds consist of General and Designated fund5. General funds represent amounts which are expendable at the discretion of the board. in furtherance of the objectives of the charity. Designated funds comprise unrestricted 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. Income Income is recognised by indusion in the Statement of Financial Activities only when the charity is legally entitled to the income, perfomiance conditions 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 the charily. Income from charitable activities Income from charitable activities include income eamed from the supply of setvices under contractual arrangements and from performance related grants which have conditions that specify the provision of particular services lo be provided by the charity- Income from govemment and other co-funders is recognised when the charity is legally entitled lo the income because it is fulfilling the conditions contained in the related funding agreements. Where a grant is received in advance, its recognition is deferred and included in creditors. Vvhere entitlement occurs before income is received, it is accrued in debtors. Grants from governmenls and other co-funders typically indude one of the following types of conditions: Performance based conditions= whereby the charity is contractually entitled lo funding only to the extent that the core objectives of the grant agreement are achieved. Where the charity is meeting the core objectives of a grant agreement. it recognises Ihe related expenditure. lo the exlenl that it is reimbursable by the donor, as 10
A Positive Life IA company limited by guarantee, not having a share capital) NOTES TO THE FINANCIAL STATEMENTS conlinued for the financial year ended 31 March 2024 income. -Time based conditions.. whereby the charity is contractually entitled to funding on the condition that it is utilised in a particular period. In these cases the charity recognises the income to the extent it is utilised within the period specified in the agreement. In the absence of such conditions. assuming that receipt is probable and the amount can be reliably meaSud. grant income is recognised On the charity is notified of entillement. Grants received towards capital expenditure are credited to the Statement of Financial Acllvities when received or receivable, whichever is eailier. Expenditure Expenditure is analysed between costs of charitsble aclivilies and raising funds. The costs of each aclNity are separately accumulated and disclosed. and analysed according to their major components. Expenditure is recognised when a legal or constructive obligation exists as a rg..qIAIt of a past event. a transfer of economic benefits is required in settlement and the amount of the obligation can be reliably measured. Support costs are those thnctions that assist the work of the charlty but cannot be attributed to one acts'vtty. Such costs are allocated to activities in proportion to staff time spent or other suitable measure for each activity. Tangible fixed assets and depTeciation Tangible fixed assets are stsled at cost or al valuation. less accumulated depreciation. The charge lo ¢Jepreclaiion Is calculated 10 write on ihe original cost or valuation of tangible fixed assets. less their eslimated residual value, over their expected useful lives as follows.. Fixtures. fittings and equipment 15% Stralghl Ilne Debtors Debtors are recognis8d at the settlement amount due 8fter any disGounl offered. Prepayiiieiilb ¢tie valued al Ihe amount prepaid net of any Iiade discounts due. Income recognised by the charity from government agencies and other co-funders, but not yet reiVed at financial year end, is included in debtors. Cash at bank and in hand Cash al bank and in hand comprises cash on deposit at banks requiring less than three monlhs notice of withdrawal. Taxation and deferred taxation No current or deferred taxation arises as the chartty has been granted charitable exemption. Irrecoverable valued added lax is expensed as incurred. Deferred lax is recognised in respect of all liming differenTrs Ihal have originated but not reversed al the balance sheet dale where transactions or events have occurred at that date that will result in an obligalion to pay more lax in the future. or a right to pay less tax in the fulure. Timing differences are temporary differences between the charity's taxable income and its su11S as staled in the financial statements. Deferred tax is measured on an undiscounted basis at the tax rales that are anticipated lo apply in the periods in which the timing differences are expected to reverse. based on lax rates and laws that have been enacted or substantively enacted by the balance sheet date. INCOME DONATIONS AND LEGACIES Unrestricted Restricted Funds Funds 2024 2023 Donations and legacies 289,614 53,517 343,131 425,045 CHARITABLE ACTIVITIES Unrestricted Restricted Funds Funds 2024 2023 Grants from governments and other co-fundeys: 11
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 2024 INVESTMENTS Unrestricted Restricted Funds Funds 2024 2023 Investments 4,881 4.881 738 OTHER INCOME Unrestricted Restricted Fund5 Funds 2024 2023 Other income 494 EXPENDITURE RAISING FUNDS Direct Costs Other Costs Support Costs 2024 2023 Raising funds 28,489 25.441 53.930 51.732 CHARITABLE ACTIVITIES Direct Costs Other Costs Support Costs 2024 2023 Expenditure on charitable aclivites Govemance Costs (Note 4.31 36,550 3.600 287.825 13.688 327,975 13.688 361,084 3,670 36,550 3,600 301.513 341.663 364,754 GOVERNANCE COSTS Direct Costs Other Costs Support Costs 2024 2023 Charitable activities - governance costs 13.688 13,688 3,670 SUPPORT COSTS Cost of Charitable Govemance Raising Activities Costs Funds 2024 2023 Support 25,441 287.825 13.688 326.954 367.223 ANALYSIS OF SUPPORT COSTS 2024 2023 Support 326.954 367,223 NET INCOME 2024 2023 Net Income is stated after chargingl(¢rediting): Depreciation of tangible assets 3,826 3,599 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 2024 INVESTMENT AND OTHER INCOME 2024 2023 Sundry income Bank interest 494 738 4.881 4.881 1,232 EMPLOYEES AND REMUNERATION The stsff costs comprise: 2024 2023 Wages and salaries 199,033 240.855 TANGIBLE FIXED ASSETS Fixtures, fittings and equipment Total Cost Al 1 April 2023 Addition5 123.163 3,617 123,163 3,617 At 31 March 2024 126.780 126.780 Depreciation At 1 April 2023 Charge for the financial year 117.673 3.826 117.673 3,826 Al 31 Maich 2024 121.499 121.499 Net book value Al 31 March 2024 5,281 5,281 At 31 March 2023 5,490 5,490 10. DEBTORS 2024 2023 Trade debtors Other debtors Prepayments and accrued income 5.000 361 8,621 2,434 3,546 5.980 13,982 11. CREDITORS Amounts falling due within one year 2024 2023 Trade ¢iedilo Taxation and social security costs Accruals and (Jeferred income 5,761 10.931 2,100 3.654 42.757 18,792 46.411 13
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 2024 12. RESERVES 2024 2023 At the beginning of the year {DeficilllSurplus for the financial year 349,207 147.556) 339.416 9,791 At the end of the year 301.651 349.207 13. FUNDS 13.1 RECONCILIATION OF MOVEMENT IN FUNDS Unrestricted Funds Total Funds Al 1 April 2022 Movement during the financial year 339,416 9,791 339,416 9,791 Al 31 March 2023 Movement during the financial year 349,232 (47,581) 349.232 {47,581) At 31 March 2024 301.651 301,651 13.2 ANALYSIS OF MOVEMENTS ON FUNDS Balance 1 April 2023 Income Expenditure Tran*fers between funds B#lance 31 March 2024 Restricted Unrestricted funds Unreslricled Geneial 76,627 76.627 349.232 271.385 318,966 301,651 Total funds 349.232 348,012 395,593 301,651 13.3 ANALYSIS OF NET ASSETS BY FUND Fixed assets - charity use Current assets Current liabilities Total Unrestricted general funds 5,281 315.162 (18.792) 301.651 5,281 315,162 {18,7921 301.651 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 lo contribute to the assets of the company in Ihe event of its being wound up while they are members. or wilhin one financial year thereafter. for the payment of the debls 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 beett no significant events affecling the Charity since the financial year-end. 14
A POSITIVE LIFE IA company limited by guarantee, not havlng a share capital) SUPPLEMENTARY INFORMATION RELATING TO THE FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED 31 MARCH 2024 15
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 2024 2024 2023 Schedule Income Donations Eslee Lauder (Macl Ulster Garden Village - D.H.S.S & P.S -PHA Big Lollery Fund Nl Buyers Club Strtclly Fundraising 22,945 5,000 10,000 38.868 164,682 47,517 23.110 31.009 3,716 15,000 15,000 77,735 163,401 77.317 72,876 343,131 425.045 Charitable adivities and other exFenses {395,568) 1416,4861 (52,437) 8.559 MI7¢clIne0S income 4,881 1,23 Net Ideficit)Isurplus (47,556) 9.791 The supplementary information dcts not fomi part of Ihe financial slalemenls 16
A Positive Life {A company limited by guarantee, not having a share capitsl) SUPPLEMENTARY INFORMATION RELATING TO THE FINANCIAL STATEMENTS SCHEDULE 1 . CHARITABLE ACTIVITIES AND OTHER EXPENSES for the financial year ended 31 March 2024 2024 2023 Expenses Wages and salaries Staff training Rent payable Group Home Support & Respite Complimentary Therapy Insurance IT Support Light and heat Cleaning Repair5 and maintenance Printing. postage and stationery Advertising Telephone Legal and Professional Accountancy Bank charges taff welfare Admin Associates Subscriptions Depreciation 199.033 8,171 41,920 6,192 24.664 9,941 10,731 5,122 3,700 8.013 3,075 49,084 3,785 8.135 5,138 415 1.66Z {25) 2,986 3,826 240,855 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 3,599 395.568 416,486 The supplementary information $ not fomi part of the financial slalemenls 17
A Positive Life {A 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 2024 2024 2023 Miscellaneous Income Sundry income Bank Interest 494 738 4,881 4,881 1.232 The sypplementary information does not form part of the financial statemen15 18