REGISTERED CHARITf NUMBER: 108695
Report of the Trustees and
Unaudited Financial Statements
for the Year Ended 30 April 2024
for
B Positive
S.M. Vint & Company
Chartered Ceriified Accountants
8 Newry Road
Banbridge
Co. Down
BT32 3HN

B Positive
Contents of the Financial Statements
for the Year Ended 30 April 2024
Page
Report of the Trustees
Independent Examinerfs Report
Statement of Financial Activities
Balance Sheet
Notes to the Financial Statements
8 to 12
Detailed Statement of Financial Activities
13 to 14

Positive
Report of the Trustees
for the Year Ended 30 April 2024
The trustees piesent their report with the financial statements of the chartty for the year ended
30 April 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities..
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
(FRS 102) (effective 1 January 2019).
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
B Positive was established as a charity on 6th April 2022 and is governed by the terms as set out
in its constitution.
1. The Executive Cotnmittee shall consist of a chairman- a secretary and a treasurer being elected
from among the members at an annual general m￿ting. The Execulive Committee shall hold
office from the conclusion of that meeting.
2. The Executive Committ8a may in addrtion appoint additional members to the Executive
Committee as they see fit.
3. All the members of the Executive Committee shall retire from office together at Ihe end of the
annual general meeting next after the date on which they came into office, but they may be
re-elected or re-appointed provided thal no honorary offI￿r shall hold office for more than 5
consecutive years. On expiry of such a period, l year musl elapse before any former honorary
officer is eligible for re-election.
4. The proceedings of the Executive Committee shall not be invalidated by any vacancy 2mong
their number or by any failure to appoint or any defect in the appointment or qualification of a
member.
5. Nobody shall be appointed as a member of the Executive Committee who is aged under 18 or
who would if appointed be disqualified under the provisions of the following clause.
6. No person shall be entitled to act as a member of the Executive Committee whether on a first or
on any subsequent entry into office until after signing in the minute book of the Executive
Committee a declaration of acceptance and of willingness to act in the tiusts of the Charity.
Page 1

B Positive
Report of the Trustees
for the Year Ended 30 April 2024
STRUCTURE, GOVERNANCE AND MANAGEME￿[
Objectives and activities
B Positive aims to help provide a more positive experience foi children diagnosed with cancer in
Northern Ireland as well as helping their parents and supporling the staff on the Haematology and
Oncology ward at the Royal Victoria Hospital for Sick Children (Belfast).
As of February 2024, we have begun our rollout of suitcases. Each newly diagnosed child
receives a large, branded suitcase. Within the case is a special baseball cap to give the child a
level of Confiden￿ through hair loss from Ihe intense chemotherapy, a branded wash bag which
contains toiletries for the child and both parents. The suitcase also includes a blanket, bale of
towels and a warrior backpack.
We also leave various types of vouchers on the ward to be gwen out by the staff. These include
Just Eat, Xbox: Play Station and Roblox. These vouchers have totalled ovei £2,500.
During this financial period. we purchased a sensory unit worth almost £5.000 which we donated to
CHU ward.
On occasions we have also assisted patients and families with various treats throughout the year,
as follows..
we paid £850 for a parent's flight to the USA where their child was re￿Iving treatment,
we paid for a parent and child to atlend a Man Utd match, including flights and hotel, in
conjunction with Cancer Fund for Children, tolalling £1,160.
we flew a relative to USA wth emergency medicine. flights cost £1,054,
we helped fund a memory making trip to USA for a child. we covered their extensive travel
insurance to a cost of £4.080.
As a family who has lived the childhood cancer journey. we know all of the above will be of great
assistance to the families as they enter the ward.
Review of operations and future development
As a charity, we have given out 26 suitcases to date. Wrth an estimated 70-80 new diagnoses
every year in Northern Ireland, that's the minimum number of cases we wll require on an annual
basis. We are also currently trying to reach those children already in the system.
As a charity with "Itved experience" we have engaged vAth parents of newly diagnosed children
with advice and support throughout the year.
We also have future plans to help the medical and nursing staff on the CHU ward by offering a
tiauma counselling service.
Review of finances
During this financial year, we generated incoming resources of £176.917. Outgoing resources
totalled £117.419 leaving net incoming resources of £59,498.
Having reviewed the accounts, believe B Positive to be in an extremely strong financial position
moving forward and we are therefore confident we can tneet all of our charitable objectives for the
foreseeable future.
Page 2

B Positive
Report of the Trustees
for the Year Ended 30 April 2024
STRUCTURE, GOVERNANCE AND MANAGEMENT
Public benefit statement
The Trustees consider Ihey have complied with their tespective duties to have due regard to the
guidance on public benefit as published by the Chaiity Commission for Northern Ireland.
Statement of Trustee's responsibilities
The Trustees are responsible for preparing the annual report and the financial statements in
accordance with Ihe applicable law and United Kingdom accounting standards.
Company Law requires the Trustees to prepare financial statements for each financial period to
provide a true and fair view of the aftairs of the company for that period.
In preparing the financial statements, the trustees are required to..
Make estimates that are reasonable and prudent
Select mosl appropriate accounting policies and apply in a consistent fomiat
Clarify that applicable accounting standards have been followed and further explained in the
financlal siatemenls and have piepaied the financTal statements.
The Trustees confirm that they have complied with the above requirements in preparing the
financial statements.
The trustees are responsible for keeping proper accounting records which disclose with reasonable
accuracy at any time, the financial position of the company and to enable Ihem to ensure that the
financial statements comply with the Companies Act 2006.
The Trustees are also responsible for safeguarding the assets of the Company and hence for
taking ieasonable steps for the prevention and detection of fraud or other irregularities. Policies
are also in place for such issues.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity number
108695
Principal address
27 Pinley Green
Banbridge
Co. Down
BT32 3TY
Trustees
S Watson
D Watson
R Simmons
N Dowds (appointed 5.2.24)
M Fairbaim (appointed 5.2.24)
M McAdam (appointed 5.2.24)
E Adamson (appointed 5.2.24)
A Watson (appointed 5.2.24)
A Wills (appointed 5.2.24)
S Magill (appointed 5.2.24)
J McKnight-Lennon (appointed 5.2.24)
P Greenfield (appointed 5.2.24)
Page 3

B Positive
Report of the Trustees
for the Year Ended 30 April 2024
REFERENCE AND ADMINISTRATIVE DETAILS
IndepÈndent Examiner
S.M. Vint & Company
Chartered Certified Accountants
8 Newry Road
Banbridge
Co. Down
BT32 3HN
Approved by order of the board of trustees on 14 January 2025 and signed on its behalf by..
D Watson - Trustee
Page 4

Independent Examiner's Report to the Trustees of
B Positive
Independent exam iner's report to the Irustees of B Positive
I report to the charity Irustees on my examination of the accounts of B Positive (the Trust) for the
year ended 30 April 2024.
Responsibilities and basis of report
As the charity trustees of the Trust you are responsible for the preparation of the accounts in
accordance with the requirements of the Charities Act 2011 {'the Act,).
I report in respect of my examination of Ihe Trust's accounts Carried out under Section 145 of the
Act and in carrying out my examination I have followed all applicable Directions given by the
Charity Commission under Section 145(5)(b) of the Act.
Independent exam inerfs statement
I have completed my examination. I confimi that no material matters have come to my attention in
connection with the examination giving me cause to believe that in any material respect.
accounting records were not kept in respecl of the Trust as required by Section 130 of the
Act, or
the accounts do not accord wilh those records" 01
the accounls do not comply wth the applicable requirements concerning the form and
content of accounls set out in the Charities (Accounts and Reports) Regulations 2008 other
than any requirement that the accounts give a true and fair view which is not a matter
considered as part of an independent examination.
I 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
accounts to be reached.
<[ i/J
Thomas Vinl FCCA
S.M. Vint & Company
Chartered Certified Accountants
8 Newry Road
Banbridge
Co. Down
BT32 3HN
14 January 2025
Page 5

B Positive
statement of Financial Activities
for the Year Ended 30 April 2024
Period
6.4.22
to
30.4.23
Total
funds
Year Ended
30.4.24
Total
funds
Unrestricted Restricted
fund
fund
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
176.917
176.917
135.347
Other trading activities
7.345
Total
176,917
176,917
142.692
EXPENDITURE ON
Raising funds
1.503
1,503
21.790
Charitable activities
Gifts and Donations
99,733
99,733
1,013
Other
16.183
16,183
1,341
Total
117.419
117,419
24,144
NET INCOME
59,498
59,498
118,548
RECONCILIATION OF FUNDS
Total funds brought foNard
118,548
118,548
TOTAL FUNDS CARRIED FORWARD
178.046
178,046
118,548
The notes form part of these financial statements
Page 6

B Positive
Balance Sheet
30 April 2024
2024
Total
funds
2023
Total
funds
Unrestricted Restricted
fund
fund
Notes
CURRENT ASSETS
Debtors
Cash at bank
47
177,999
47
177,999
119,169
178,046
178,046
119,169
CREDITORS
Amounts falling due within one year
(621)
NET CURRENT ASs￿s
178.046
178,046
118,548
TOTAL ASSETS LESS CURRENT
LIABILITIES
178.046
178,046
118,548
NET ASSETS
178,046
178,046
118,548
FUNDS
Unrestricted funds
178,046
118.548
TOTAL FUNDS
178,046
118,548
The financial statements were approved by the Board of Trustees and authorised for issue on
14 January 2025 and were signed on Ils behalf by:
S Watson - Trustee
The notes form part of these financial statements
Page 7

B Positive
Note5 to the Financial Statements
for the Year Ended 30 April 2024
ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have
been prepared in accordance wilh Ihe Charities SORP (FRS 102) 'Accounting and Reporling
by Charities.. Statement of Recommended Practice applicable to charities preparing their
accounts in accordance wth the Financial Reporting Standard applicable in the UK and
Republic of Ireland (FRS 102) (effective 1 January 2019)., Financial Reporting Standard 102
'The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the
Charities Act 2011. The financial statements have been piepaied under the historical cost
convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has
entitlernent to the funds, it is probable that the income will be received and the amount can
be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation
committing the charity to that expenditure, it is probable that a transfer of economic benefits
will be required in settlement and the amount of the obligation can be measured reliably.
Expenditure is accounled for on an accruals basis and has been classified under headings
that aggregate all cost related to the category. Wheie costs cannot be directly attributed to
particular headings they have been all￿ated to activibes on a basis consistent wth the use
of resources.
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion
of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the
charity. Restrictions arise when specified by the donor or when funds are raised for
particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the
fi nancial statements.
Page 8
continued...

B Positive
Notes to the Financial Statements - continued
for the Year Ended 30 April 2024
OTHER TRADING ACTIVITIES
Period
6.4.22
to
30.4.23
Year Ended
30.4.24
Shop income
7,345
RAISING FUNDS
Raising donations and legacies
Period
6.4.22
to
30.4.23
Year Ended
30.4.24
Fundraising expenditure
Support costs
1.503
777
240
1,503
1,017
TRUSTEES, REMUNERATION AND BENEFITS
There were no Irustees. remuneration or other beneftts for the year ended 30 April 2024 nor
for the period ended 30 April 2023.
Trustees, expenses
Period
6.4.22
to
30.4.23
Year Ended
30.4.24
Trustees, expenses
1.630
621
Page 9
continued...

B Positive
Notes to the Financial Statements - continued
for the Year Ended 30 April 2024
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted
fund
fund
Total
funds
INCOME AND ENDOWMENTS FROM
Donations and legacies
135,347
135,347
Other trading activities
7,345
7,345
Total
142.692
142,692
EXPENDITURE ON
Raising funds
21.790
21,790
Charitable activities
Gifts and Donations
1.013
1,013
Other
1.341
1,341
Total
24,144
24,144
NET INCOME
118.548
118,548
TOTAL FUNDS CARRIED
FORWARD
118.548
118548
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024
2023
Other debtors
47
Page 10
continued.

B Positive
Notes to the Financial Statements - continued
for the Year Ended 30 April 2024
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024
2023
Other creditois
621
MOVEMENT IN FUNDS
Net
movement
in funds
At
30.4.24
At 1.5.23
Unrestricted funds
General fund
118.548
59.498
178,046
TOTAL FUNDS
118,548
59,498
178,046
Net movement in funds. included in the above are as follows"
Incoming Resources Movement
resources
expended
in funds
Unrestricted funds
General fund
176.917
(117,419)
59,498
TOTAL FUNDS
176,917
(117,419)
59,498
Comparatives for movement in funds
Net
movement
in funds
At
30.4.23
Unrestricted funds
General fund
118,548
118,548
TOTAL FUNDS
118,548
118,548
Page 11
continued...

B Positive
Notes to the Financial Ststements - continued
for the Year Ended 30 April 2024
MOVEMENT IN FUNDS - continued
Comparative net movement in funds. included in the above are as follows:
Incoming Resources Movement
resources
expended
in funds
Unrestricted funds
General fund
142,692
(24,144)
118,548
TOTAL FUNDS
142.692
(24,144)
118,548
RELATED PARTh DISCLOSURES
There were no related party transactions for the year ended 30 April 2024.
Page 12

B Positive
Detailed Statement of Financial Activities
for the Year Ended 30 April 2024
Period
6.4.22
to
30.4.23
Year Ended
30.4.24
INCOME AND ENDOWMENTS
Donations and legacies
Donations
176,917
135,347
Other trading activities
Shop incorne
7,345
Total in¢oming resources
176,917
142,692
EXPENDITURE
Raising donations and legacies
Fundraising expenditure
1,503
777
Other trading activities
Puichases
20,773
Charitable activities
Gifts and Donations
99,733
1,013
Support costs
Management
Trustees. expenses
Administrative expenses
1,630
1,263
621
2,893
621
Finance
Bank charges
678
349
Infomiation technology
Repairs and renewals
240
Other
Rates and water
Insurance
Light and heal
Carried forward
1,518
160
104
1,782
This page does not form part of the statutory financial statements
Page 13

B Positive
Detailed Statement of Financial Activities
for the Year Ended 30 April 2024
Period
6.4.22
to
30.4.23
Year Ended
30.4.24
Other
Brought forward
Telephone
Postage and stationery
Rent
Repairs and maintenance
Advertising
1,782
324
17
4,002
2,975
354
9,092
371
Governance costs
Accountancy and legal fees
3,520
Total resources expended
117,419
24,144
Net income
59,498
118,548
This page does not form part of the statutory financial statements
Page 14