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2025-03-31-accounts

A Positive Life (A company limited by guarantee, not having a share capital) Annual Report and Unaudited Financial Statements for the financial year ended 31 March 2025

Exchange Accountants Limited Chartered Certified Accountants Oakmont House 2 Queens Road Lisburn Bt27 4TZ

Company Number: NI027941 Charity Number: NIC102077

A Positive Life

(A company limited by guarantee, not having a share capital)

CONTENTS

; Page
Trustees’ and Other Information 3
.
Trustees’ Annual Report 4-6
Statement ofTrustees’ Responsibilities 7
Independent Examiner's Report 8
Statement of Financial Activities 9
Balance Sheet 10
Notes to the Financial Statements 11-15
SupplementaryInformationrelatingtotheFinancialStatemenis ; 17-19

SO

A Positive Life (A company limited by guarantee, not having a share capital) TRUSTEES’ AND OTHER INFORMATION

Trustees

Mr. Jason Ashford

Mr. Christopher Deary .

Ms. Dawn Purvis

Ms. Kathryn Torney

Mr. David Hawkins

Mr. Declan McAllister

Ms. Alice O'Kane

Company Secretary

Charity Number in Northern Ireland

Company Registration Number

Registered Office and Principal Address

Independent Examiner

Principal Bankers

Ms. Jacquie Richardson

NIC102077

NI027941

20 Derryvolgie Avenue Belfast BT9 6FN

Exchange Accountants Limited Chartered Certified Accountants Oakmont House 2 Queens Road Lisburn Bt27 4TZ

Bank of Ireland Donegall Pace Belfast BT1 5BX

3

A Positive Life (A company limited by guarantee, not having a share capital) TRUSTEES' ANNUAL REPORT for the financial year ended 31 March 2025

The trustees present their Trustees' Annual Report, combining the Directors' Report and Trustees’ Report, and the unaudited financial statements for the financial year ended 31 March 2025.

The financial statements are prepared in accordance with the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

The Trustees' Report contains the information required to be provided in the Trustees’ Annual Report under the Statement of Recommended Practice (SORP) guidelines. The trustees of the charity are also charity trustees 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 ofA Positive Life present a summary of its purpose, governance, activities, achievements and finances for the financial year 31 March 2025.

The charity is a registered charity and hence the report and results are presented in a form which complies with the requirements of the Companies Act 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 implemented 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 inhabitants of the UK and Republic of Ireland who are living 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 about all matters associated with the causes and prevention of HIV and to commission and promote research into all matters relating to HIV and to disseminate the useful results of such research.

The charity has a general aim of seeking to prevent the spread of HIV through information, education, raising awareness and working to remove the stigma surrounding HIV whilst upholding the principles of dignity, equality and respect for individuals affected by the condition.

The strategies employed to achieve the Charity's objectives are to;

The principal activities of the Charity are to raise awareness and challenge negative perceptions of HIV across NI, and to support and promote positive living for anyone living with or affected by HIV.

Public Benefit

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 future activities. They meet the public benefit test by providing education and awareness to both the general public, those living with 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 2025 was £243,320 with expenditure of £352,880, resulting in a net deficit of £109,560, - (2024 - net deficit £47,581). The principal funding sources in the year ended 31 March 2025 are detailed in the notes to the financial statements.

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A Positive Life (A company limited by guarantee, not having a share capital) TRUSTEES' ANNUAL REPORT for the financial year ended 31 March 2025

for the financial year ended 31 March 2025 . Financial Results At the end of the financial year the charity has assets of £208,030 (2024 - £320,443) and liabilities of £15,941 (2024 - £18,792). The net assets of the charity have decreased by £(109,771). .

Reserves Position and Policy

.

Reserves Policy

The trustees recognise 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 to hold free reserves which equate to three months operating costs. At 31st March 2025 the free reserves amounted to £192,091.

As the organisation commences a new Strategic Planning period, work to increase it’s focus to raise awareness of HIV and related sexual health matters in Northern Ireland through a suite of modernised accredited education and prevention

programmes has begun.

While the funding environment remains challenging and support services programme continues to evolve to meet the ever-changing needs of people affected by HIV in Northern Ireland, plans to roll out the NI Buyers Club are well developed and it is hoped this will support the longer term sustainability of the organisation.

Trustees

The trustees who served throughout the financial year, except as noted, were as follows:

Mr Jason Ashford

Ms. Dawn Purvis

Mr Christopher Deary

Mr. David Hawkins

Mr. Declan McAllister

Ms. Alice O'Kane

Ms. Kathryn Torney

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

5

A Positive Life (A company limited by guarantee, not having a share capital) TRUSTEES' ANNUAL REPORT

.

for the financial year ended 31 March 2025

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 to and is compliant with the following:

. The Companies Act 2006 » The Charities SORP (FRS 102)

Approved by the Board of Trustees on 23" October 2025 and signed on its behalf by:

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CX ¢ vA
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Ms. Dawn Purvis Trustee

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Mr. Declan McAllister Trustee

6

A Positive Life (A company limited by guarantee, not having a share capital) STATEMENT OF TRUSTEES’ RESPONSIBILITIES for the financial year ended 31 March 2025

The trustees, who are also directors ofA Positive Life for the purposes of company law, are responsible for preparing the financial statements in accordance with 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 Practice (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 Entities). Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the surplus or deficit of the company for that period.

In preparing these financial statements, the trustees are required to:

The trustees confirm that.they have complied with the above requirements in preparing the financial statements.

The trustees are responsible for keeping adequate accounting records 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 statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by the Board of Trustees on 23 October 2025 and signed on its behalf by:

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CX Pum
Ms. Dawn Purvis
Trustee
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Dedan MW Aier

Mr. Declan McAllister Trustee

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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 statements of the charity for the financial year ended 31 March 2025, which comprise the Statement of Financial Activities (incorporating an Income and Expenditure Account), the Balance Sheet and the related notes.

This report is made solely to the charity's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our 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 state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and 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 the directors of the company for the purposes of company law) are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006. The charity's trustees consider that an audit is not required for this financial year under Chapter3 of Part 16 of theCompanies Act 2006 and that an independent examination is required.

lt is our responsibility to:

Basis of independent examiner's report

We have examined your charity financial statements as required 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 65(9)(b) of the Charities Act. An examination includes a review of the accounting records kept by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements and seeking explanations from the trustees concerning any such matters. The procedures 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 set out in the statement below.

In connection with our examination, no matter has come to our attention which gives us cause to believe that in, any material respect:

Independent examiner's 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 ofthe financial statements to be reached.

EXCHANGE ACCOUNTANTS LIMITED

Chartered Certified Accountants

Oakmont House 2 Queens Road Lisburn Bt27 4TZ

Date: 23" October 2025

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A Positive Life {A company limited by guarantee, not having a share capital) STATEMENT OF FINANCIAL ACTIVITIES

(Incorporating an Income and Expenditure Account)

for the financial year ended 31 March 2025

Unrestricted Restricted Total Unrestricted Restricted Total
Funds Funds Funds Funds Funds Funds
2025 2025 2025 * 2024 2024 2024
Notes £ £ £ £ £ £
Income
Charitable activities
« Grants from governments 3.1 193,826 45,868 239,694 266,504 76,627 343,131
and other co-funders
Investments 3.2 3,626 - 3,626 4,881 - 4,881
Total income 197,452 45,868 243,320 271,385 76,627 348,012
Expenditure
Raising funds 4.1 55,670 - 55,670 53,930 - 53,930
Charitable activities 4.2 251,342 45,868 297,210 265,036 76,627 341,663
Total Expenditure 307,012 45,868 352,880 318,866 76,627 395,593
Net income/(expenditure) (109,560) - (109,560) (47,581) - (47,581)
Transfers between funds - - - - - -
Net movement in funds for (109,560) - (109,560) (47,581) - (47,581)
the financial year
Reconciliation of funds:
Total funds beginning ofthe 13 301,651 - 301,651 349,232 - 349,232
year
Total funds at the end of 192,091 - 192,091 301,651 - 301,651
theyear

The Statement of Financial Activities includes all gains and losses recognised in the financial year. All income and expenditure relate to continuing activities.

The notes on pages 11 to 15 form part of the financial statements

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A Positive Life

(A company limited by guarantee, not having a share capital) Company Number: N1027941 BALANCE SHEET

as at 31 March 2025

2025 2024
Notes £ £
Fixed Assets
Tangible assets 9 3,169 5,281
Current Assets
Debtors 10 2,667 5,980
Cash at bank and in hand 202,195 309,182
204,862 315,162
Creditors: Amounts falling due within one year 11 (15,940) (18,792)
Net Current Assets 188,922 296,370
Total Assets less Current Liabilities 192,091 301,651
Funds
General fund (unrestricted) 192,091 301,651
Totalfunds 13 192,091 301,651

These financial statements have been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.

For the financial year ended 31 March 2025 the charity was entitled to exemption from audit under section 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 of the Companies Act 2006.

The trustees acknowledge their responsibilities for ensuring that the charity keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair viewofthe 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 theCompanies 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 to 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 23 October 2025 and signed on its behalf by

Ms. Dawn Purvis Trustee

~ Dede. MW AiG Mr. Declan McAllister Trustee

The notes on pages 11 to 15 form part of the financial statements

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A Positive Life (A company limited by guarantee, not having a share capital) NOTES TO THE FINANCIAL STATEMENTS for the financial year ended 31 March 2025

  1. GENERAL INFORMATION

A Positive Life is a company limited by guarantee incorporated in Northern 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 presented in Pound (£) which is also the functional currency of the charity.

  1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

The following accounting policies have been applied consistently in dealing with items which are 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 to include certain items at fair value. The financial statements have been prepared in accordance with the Statement 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 1A 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 formats are to comply with the requirements of the Charities SORP and are in compliance with section 4.7, 10.6 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 (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 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.

Income

Income is recognised by inclusion in the Statement of Financial Activities only when the charity is legally entitled to the income, performance 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 charity.

Income from charitable activities

Income from charitable activities include income earned from the supply of services under contractual arrangements and from performance related grants which have conditions that specify the provision of particular services to be provided by the charity. Income from government and other co-funders is recognised when the charity is legally entitled to the income because it is fulfilling the conditions contained in the related funding agreemenis. Where a grant is received in advance, its recognition is deferred and included in creditors. Where entitlement occurs before income is received, it is accrued in debtors.

Grants from governments and other co-funders typically include one of the following types of conditions:

» Performance based conditions: whereby the charity is contractually entitled to 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

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A Positive Life (A company limited by guarantee, not having a share capital) _ NOTES TO THE FINANCIAL STATEMENTS for the financial year ended 31 March 2025

grant agreement,

grant agreement, it recognises the related expenditure, to the extent that it is reimbursable by the donor, as 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 measured, grant income is recognised once the charity is notified of entitlement.

Grants received towards capital expenditure are credited to the Statement of Financial Activities when received or receivable, whichever is earlier.

Expenditure Expenditure is analysed between costs of charitable activities and raising funds. The costs of each activity are separately accumulated and disclosed, and analysed according to their major components. Expenditure is recognised when a legal or constructive obligation exists as a result 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 functions that assist the work of the charity but cannot be attributed to one activity. Such costs are allocated to activities in proportion 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 the original cost or valuation of tangible fixed assets, less their estimated residual value, over their expected useful lives as follows:

Fixtures, fittings and equipment

Debtors Debtors are recognised at the settlement amount due after any discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. Income recognised by the charity from government agencies and other co-funders, 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 notice of withdrawal.

Taxation and deferred taxation

No current or deferred taxation arises as the charity has been granted charitable exemption. Irrecoverable valued added tax is expensed as incurred.

Deferred tax is recognised in respect ofall timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax 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 its results as stated in the financial statements. ;

Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws ihat have been enacted or substantively enacted by the balance sheet date.

3. INCOME
3.1 CHARITABLE ACTIVITIES Unrestricted Restricted 2025 2024
Funds Funds
£ £ £ £
Grants from governments and other co-funders:
Incomefromcharitableactivities 193,826 45,868 239,694 343,131

;

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continued

(A company limited by guarantee, not having a share capital) NOTES TO THE FINANCIAL STATEMENTS

A Positive Life

for the financial year ended 31 March 2025

3.2 INVESTMENTS Unrestricted Restricted 2025 2024
Funds Funds
£ £ £ £
Investments 3,626 - 3,626 4,881
4. EXPENDITURE
4.1 RAISING FUNDS Direct Other Support 2025 2024
Costs Costs Costs
£ £ £ £ £
Raising funds 29,202 - 26,468 55,670 53,930
4.2 CHARITABLEACTIVITIES Direct Other Support 2025 2024
Costs Costs Costs
£ £ £ £ £
Expenditure on charitable activities - - 280,774 280,774 327,975
Governance Costs (Note 4.3) - - 16,436 16,436 13,688
- - 297,210 297,210 341,663
4.3 GOVERNANCE COSTS Direct Other Support 2025 2024
Costs Costs Costs
£ £ £ £ £
Charitable activities - governance - - 16,436 16,436 13,688
costs
5. ANALYSIS OF SUPPORT COSTS
2025 2024
£ £
Support 289,847 326,954
6. NET INCOME 2025 2024
£ £
Net Income is stated after charging/(crediting):
Depreciation oftangible asseis 2,112 3,617
7. INVESTMENT AND OTHER INCOME 2025 2024
£ £
Bankinterest 3,626 4,881

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A Positive Life (A company limited by guarantee,_ not having a share capital) NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 March 2025

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||||||||| |---|---|---|---|---|---|---|---| |8.|EMPLOYEES|AND|REMUNERATION| |The|staff|costs|comprise:|2025|2024| |£|£| |Wages|and|salaries|157,912|183,929| |Pension|costs|12,788|15,104| |170,700|199,033| |9.|TANGIBLE|FIXED|ASSETS| |Fixtures,|Total| |fittings|and| |equipment| |£|£| |Cost| |At|31|March|2025|126,780|126,780| |Depreciation| |At|1|April|2024|121,500|121,500| |Charge|for the|financial|year|2,111|2,111| |At|31|March|2025|123,611|123,611| |Net|book|value| |At|31|March|2025|3,169|3,169| |At|31|March|2024|5,281|5,281| |10.|DEBTORS|;|2025|2024| |£|£| |Trade|debtors|1,000|-| |Other|debtors|-|2,434| |Prepayments|and|accrued|income|1,667|3,546| |2,667|5,980| |11.|CREDITORS|2025|2024| |Amounts|falling|due|within|one|year|£|£| |Trade|creditors|12,708|5,761| |Taxation|and|social|security|costs|893|9,111| |Accruals|and|deferred|income|2,340|3,920| |15,941|18,792| |12.|RESERVES| |2025|2024| |£|£| |At|the|beginning|of the|year|301,651|349,207| |Deficit|for the|financial|year|(109,560)|(47,556)| |At|the|end|of the|year|192,091|301,651|

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A Positive Life (A company limited by guarantee, not having a share capital) NOTES TO THE FINANCIAL STATEMENTS for the financial year ended 31 March 2025

  1. FUNDS 13.1 RECONCILIATION OF MOVEMENT IN FUNDS
13. FUNDS FUNDS
13.1 RECONCILIATION OF MOVEMENT IN FUNDS Unrestricted Total
Funds Funds
£ £
At 1 April 2023 349,232 349,232
Movement during the financial year (47,581) (47,581)
At 31 March 2024 301,651 301,651
Movement during the financial year (109,560) (109,560)
At 31 March 2025 192,091 192,091
13.2. ANALYSIS OF MOVEMENTS ON FUNDS
Balance Income Expenditure Transfers Balance
1 April between 31 March
2024 funds 2025
£ £ £ £ £
Restricted - 45,868 45,868 - -
Unrestricted funds
Unrestricted General 301,651 197,452 307,013 - 192,091
Total funds 301,651 243,320 352,881 - 192,091
13.3. ANALYSIS OF NET ASSETS BY FUND
Fixed Current Current Total
assets assets liabilities
- charity use
£ £ £ £
Unrestricted general funds 3,169 204,862 (15,940) 192,091
3,169 204,862 (15,940) 192,091
  1. 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 the company in the eveni 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.

  1. POST-BALANCE SHEET EVENTS

There have been no significant events affecting the Charity since the financial year-end.

15

A POSITIVE LIFE (A company limited by guarantee, not having a share capital)

SUPPLEMENTARY INFORMATION

RELATING TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 MARCH 2025

SS—,,

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 2025

2025 2024
Schedule £ £
Income
- Donations 2,515 53,954
- Estee Lauder (Mac) - 10,000
- Ulster Garden Village - 5,000
- Department of Health 38,868 38,868
- PHA 191,311 164,682
- National Lottery Community fund - 38,517
- NI Buyers Club 7,000 32,110
239,694 343,131
Charitable activities and other expenses 1 (352,882) (395,568)
(113,188) (52,437)
Miscellaneous income 2 3,626 4,881
Netdeficit (109,562) (47,556)

The supplementary information does notform partofthe financialstatements

= |

47

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 2025

2025 2024
£ £
Expenses
Wages and salaries 157,912 183,829
Staffpension costs 12,788 15,104
Staff & Volunteer expenses 4,178 8,171
Rent payable 46,910 41,920
Group Home Support & Respite 5,887 6,192
Complimentary Therapy 24,480 24,663
Insurance 13,487 9,941
IT Support 7,635 10,731
Lightand heat 4,608 5,122
Cleaning 3,486 3,700
Repairs and maintenance 4,138 8,013
Printing, postage and stationery 4,339 3,075
Advertising 38,739 49,085
Telephone 3,582 3,785
Legal and professional 13,061 8,135
Accountancy 2,340 5,138
Bank charges 1,035 415
Staffwelfare 1,874 1,662
Admin Associates 1 (25)
Subscriptions
Depreciation		 290
2,112		 2,986
3,617
352,882 395,568

The supplementary information does not form part of the financial statements

18

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 2025

2025 2024
£ £
Miscellaneous Income
BankInterest 3,626 4,881

The supplementary information does not form partofthe financialstatements ## = |

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