REGISTERED CHARITY NUMBER: 108695
Report of the Trustees and Unaudited Financial Statements for the Year Ended 30 April 2025
for B Positive
S.M. Vint & Company Chartered Certified Accountants 8 Newry Road Banbridge Co. Down BT32 3HN
B Positive
Contents of the Financial Statements for the Year Ended 30 April 2025
| Page | Page | ||
|---|---|---|---|
| Report ofthe Trustees | 1 | to | 4 |
| Independent Examiner's Report | 5 | ||
| Statement of Financial Activities | 6 | ||
| Balance Sheet | 7 | ||
| Notes to the Financial Statements | 8 | to | 12 |
| DetailedStatementofFinancialActivities | 13 |
B Positive
Report of the Trustees for the Year Ended 30 April 2025
The trustees present their report with the financial statements of the charity for the year ended 30 April 2025. 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.
-
The Executive Committee shall consist of a chairman; a secretary and a treasurer being elected from among the members at an annual general meeting. The Executive Committee shall hold office from the conclusion of that meeting.
-
The Executive Committee may in addition appoint additional members to the Executive Committee as they see fit.
-
All the members of the Executive Committee shall retire from office together at the 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 that no honorary officer shall hold office for more than 5 consecutive years. On expiry of such a period, 1 year must elapse before any former honorary officer is eligible for re-election.
-
The proceedings of the Executive Committee shall not be invalidated by any vacancy among 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.
- 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 trusts of the Charity.
Page 1
B Positive
Report of the Trustees for the Year Ended 30 April 2025
STRUCTURE, GOVERNANCE AND MANAGEMENT
Objectives and activities
B Positive aims to help provide a more positive experience for children diagnosed with cancer in Northern Ireland as well as helping their parents and supporting the staff on the Haematology and Oncology ward at the Royal Victoria Hospital for Sick Children (Belfast).
During the year, we continued the successful rollout of our B Positive suitcases to every newly diagnosed child in Northern Ireland. Each large, branded suitcase contains items designed to offer comfort, dignity and practical support during what is often an urgent hospital admission. Inside each case is:
A special B Positive baseball cap to give confidence during hair loss
A branded washbag with toiletries for the child and both parents;
A soft blanket;
A bale of towels;
A 'Warrior' backpack for personal items.
In addition, we supply the ward with a selection of vouchers - Just Eat, Xbox, Playstation and Roblox. These are distributed by nursing staff to children during long and difficult hospital stays. These vouchers totalled over £6,000 this year.. ..
Where possible, we also provide additional treats and experiences for families throughout the year. Notable support this year included:
A contribution of £1,000 towards a special trip for a child who had relapsed;
Funding (in partnership with Cancer Fund for Children) for a child awaiting transplant and _ their family to visit her favourite football team in Scotland; In November 2024 we launched our Trauma Counselling Programme for nurses, recognising the emotional toll experience by the clinical staff who care for children with cancer. We are pleased to report a steady and meaningful uptake of this service, which we intend to expand where needed in the coming year.
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
To date, B Positive has delivered over 100 suitcases to families across Northern Ireland. With an estimated 70-80 new diagnoses each year, this represents our minimum annual requirement to ensure that no newly diagnosed child goes without this essential support.
Throughout the year, we have continued to engage directly with parents of newly. diagnosed children, offering advice, signposting, and compassionate guidance rooted in lived experience.
The charity remains committed to developing new forms of support for families and_ staff, strengthening our partnerships, and ensuring that every child diagnosed with cancer in Northern lreland experiences compassion, comfort, and practical assistance from the moment of diagnosis.
Page 2
B Positive
Report of the Trustees for the Year Ended 30 April 2025
STRUCTURE, GOVERNANCE AND MANAGEMENT
Review of finances
During this financial year, we generated incoming resources of £122,834. Outgoing resources totalled £66,996 leaving net incoming resources of £55,838.
Having reviewed the accounts, the Trustees believe that B Positive is in a strong and sustainable financial position, with adequate reserves to support ongoing operations and planned future initiatives. The Trustees are confident that the charity can meet all its stated objectives for the foreseeable future.
Public benefit statement
The Trustees confirm that they have complied with their statutory duties and have had due regard to the guidance on public benefit issued by the Charity Commission for Northern Ireland. All activities undertaken by B Positive are designed to further our charitable purpose and deliver measurable public benefit to children with cancer, their families, and healthcare professionals in Northern Ireland.
Statement of Trustee's responsibilities
The Trustees are responsible for preparing the Annual Report and the Financial Statements in accordance with applicable law and United Kingdom accounting standards.
Company law requires the Trustees to prepare financial statements for each financial period that give a true and fair view of the financial position of the charity. In preparing the financial statements, the Trustees are required to: - Make judgements and estimates that are reasonable and prudent; - Select the most appropriate accounting policies and apply them consistently; - Confirm that applicable accounting standards have been followed and are appropriately disclosed.
The Trustees confirm that they have complied with these responsibilities in preparing the financial statements.
The Trustees are responsible for maintaining proper accounting records that disclose with reasonable accuracy the financial position of the charity at any time, and to ensure the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and taking reasonable steps to prevent and detect fraud or other irregularities. Policies are in place to support these responsibilities.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity number 108695
Principal address 27 Pinley Green Banbridge Co. Down BT32 3TY
Page 3
B Positive
Report of the Trustees for the Year Ended 30 April 2025
Trustees S Watson D Watson R Simmons N Dowds M Fairbairn M McAdam E Adamson A Watson A Wills S Magill J McKnight-Lennon P Greenfield
Independent Examiner Association of Chartered Certified Accountants S.M. Vint & Company Chartered Certified Accountants 8 Newry Road Banbridge Co. Down BT32 3HN
Approved by order of the board of trustees on _d-| a2 |aoas... and signed on its behalf by:
==> picture [68 x 8] intentionally omitted <==
----- Start of picture text -----
atson - Trustee
----- End of picture text -----
Page 4
Independent Examiner's Report to the Trustees of B Positive
| report on the accounts of the charity for the year ended 30 April 2025, which are set out on pages six to twelve.
Respective responsibilities of charity trustees and examiner As the charity's trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act (Northern Ireland) 2008.
It is my responsiblity to:
-
examine the accounts under Section 65 of the Charities Act
-
follow the procedures laid down in the general Directions given by the Charity Commission for Northern Ireland under Section 65(9)(b) of the Charities Act
-
state whether particular matters have come to my attention.
Basis of the independent examiner's report
| have examined your charity accounts as required under Section 65 of the Charities Act and my 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. The examination included a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also included consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as charity trustees concerning any such matters.
My role is to state whether any material matters have come to my attention giving me cause to believe:
-
That accounting records were not kept in accordance with Section 63 of the Charities Act 2. That the accounts do not accord with those accounting records
-
That the accounts do not comply with the accounting requirements of the Charities Act 4, That there is further information needed for a proper understanding of the accounts to be reached.
Independent examiner's statement
| have completed my examination and have no concerns in respect of the matters (1) to (4) listed above and, in connection with following the Directions of the Charity Commission for Northern lreland, | have found no matters that require drawing to your attention.
Thm Ved. Thomas Vint FCCA Association of Chartered Certified Accountants S.M. Vint & Company Chartered Certified Accountants 8 Newry Road Banbridge Co. Down BT32 3HN Date: Az |2.)9eas a.
Page 5
B Positive
Statement of Financial Activities
for the Year Ended 30 April 2025
| 2025 | 2024 | ||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | ||
| fund | fund | funds | funds | ||
| Notes | £ | £ | £ | £ | |
| INCOME AND ENDOWMENTS FROM | |||||
| Donations and legacies | 122,834 | - | 122,834 | 176,917 | |
| EXPENDITURE ON | |||||
| Raising funds | 10,430 | - | 10,430 | 1,503 | |
| Charitable activities | |||||
| Gifts and Donations | 49,810 | - | 49,810 | 99,733 | |
| Other | 6,756 | - | 6,756 | 16,183 | |
| Total | 66,996 | - | 66,996 | 117,419 | |
| NET INCOME | 55,838 | - | 55,838 | 59,498 | |
| RECONCILIATION OF FUNDS | |||||
| Total funds broughtforward | 178,046 | - | 178,046 | 118,548 | |
| TOTALFUNDSCARRIEDFORWARD | 233,884 | - | 233,884 | 178,046 |
The notes form part of these financial statements
Page 6
B Positive
Balance Sheet 30 April 2025
| 2025 | 2024 | ||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | ||
| fund | fund | funds | funds | ||
| Notes | £ | £ | £ | £ | |
| CURRENT ASSETS | |||||
| Debtors | 4 | - | - | - | 47 |
| Cash at bank | 233,884 | - | 233,884 | 177,999 | |
| 233,884 | - | 233,884 | 178,046 | ||
| NET CURRENTASSETS | 233,884 | - | 233,884 | 178,046 | |
| TOTAL ASSETS LESS CURRENT | |||||
| LIABILITIES | 233,884 | - | 233,884 | 178,046 | |
| NETASSETS | 233,884 | - | 233,884 | 178,046 | |
| FUNDS | 5 | ||||
| Unrestricted funds | 233,884 | 178,046 | |||
| TOTALFUNDS | 233,884 | 178,046 |
The financial statements were approved by the Board of Trustees and authorised for issue on sw NRed NPe| O.OS.+...... and were signed on its behalf by:
QS ce S Watson - Trustee
The notes form part of these financial statements
Page 7
B Positive
Notes to the Financial Statements for the Year Ended 30 April 2025
1. 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 with the Charities SORP (FRS 102) '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)’, Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland’ and the Charities Act (Northern Ireland) 2008. The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement 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 accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with 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 financial statements.
Hire purchase and leasing commitments
Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.
Page 8
continued...
B Positive
Notes to the Financial Statements - continued for the Year Ended 30 April 2025
2. TRUSTEES’ REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 30 April 2025 nor for the year ended 30 April 2024.
Trustees’ expenses
| Trustees’ expenses | ||||
|---|---|---|---|---|
| 2025 | 2024 | |||
| £ | £ | |||
| Trustees’ expenses | - | 1,630 | ||
| 3. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES | |||
| Unrestricted | Restricted | Total | ||
| fund | fund | funds | ||
| £ | £ | £ | ||
| INCOME AND ENDOWMENTS FROM | ||||
| Donations and legacies | 176,917 | - | 176,917 | |
| EXPENDITURE ON | ||||
| Raising funds | 1,503 | - | 1,503 | |
| Charitable activities | ||||
| Gifts and Donations | 99,733 | - | 99,733 | |
| Other | 16,183 | - | 16,183 | |
| Total | 117,419 | - | 117,419 | |
| NET INCOME | 59,498 | - | 59,498 | |
| RECONCILIATION OF FUNDS | ||||
| Total funds brought forward | 118,548 | - | 118,548 | |
| TOTAL FUNDS CARRIED | ||||
| FORWARD | 178,046 | - | 178,046 |
Page 9
continued...
B Positive
Notes to the Financial Statements - continued for the Year Ended 30 April 2025
| 4. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONEYEAR | DEBTORS: AMOUNTS FALLING DUE WITHIN ONEYEAR | ||
|---|---|---|---|---|
| 2025 | 2024 | |||
| £ | £ | |||
| Other debtors | - | 47 | ||
| 5. | MOVEMENT IN FUNDS | |||
| Net | ||||
| movement | At | |||
| At 1.5.24 | in funds | 30.4.25 | ||
| £ | £ | £ | ||
| Unrestricted funds | ||||
| General fund | 178,046 | 55,838 | 233,884 | |
| TOTAL FUNDS | 178,046 | 55,838 | 233,884 | |
| Net movement in funds, included in the above are as follows: | ||||
| Incoming | Resources | Movement | ||
| resources | expended | in funds | ||
| _&£ | £ | £ | ||
| Unrestricted funds | ||||
| General fund | 122 834 | (66,996) | 55,838 | |
| TOTAL FUNDS | 122,834 | (66,996) | 55,838 | |
| Comparatives for movement in funds | ||||
| Net | ||||
| movement | At | |||
| At 1.5.23 | in funds | 30.4.24 | ||
| £ | £ | £ | ||
| Unrestricted funds | ||||
| General fund | 118,548 | 59,498 | 178,046 | |
| TOTALFUNDS | 118,548 | 59498 | 178,046 |
Page 10
continued...
B Positive
Notes to the Financial Statements - continued for the Year Ended 30 April 2025
5. 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 | 176,917 | (117,419) | 59,498 |
| TOTALFUNDS | 176,917 | (117,419) | 59,498 |
A current year 12 months and prior year 12 months combined position is as follows:
| Net | |||
|---|---|---|---|
| movement | At | ||
| At 1.5.23 | in funds | 30.4.25 | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 118,548 | 115,336 | 233,884 |
| TOTALFUNDS | 118,548 | 115,336 | 233,884 |
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 299,751 | (184,415) | 115,336 |
| TOTALFUNDS | 299,751 | (184,415) | 115,336 |
Page 11
continued...
B Positive
Notes to the Financial Statements - continued for the Year Ended 30 April 2025
6. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 30 April 2025.
Page 12
B Positive
Detailed Statement of Financial Activities
for the Year Ended 30 April 2025
| 2025 | 2024 | ||
|---|---|---|---|
| £ | £ | ||
| INCOME AND ENDOWMENTS | |||
| Donations and legacies | |||
| Donations | 122 834 | 176,917 | |
| Total incoming resources | 122,834 | 176,917 | |
| EXPENDITURE | |||
| Raising donations and legacies | |||
| Fundraising expenditure | 10,430 | 1,503 | |
| Charitable activities | |||
| Gifts and Donations | 49,810 | 99,733 | |
| Support costs | |||
| Management | |||
| Trustees’ expenses | ° | - | 1,630 |
| Administrative expenses | 990 | 1,263 | |
| 990 | 2,893 | ||
| Finance | |||
| Bank charges | 728 | 678 | |
| Other | |||
| Computer expenses | 80 | - | |
| Rates and water | (1,629) | 1,518 | |
| Insurance | 242 | 160 | |
| Light and heat | 161 | 104 | |
| Telephone | 522 | 324 | |
| Postage and stationery | 37 | 9 | |
| Rent | 4,802 | 4,002 | |
| Repairs and maintenance | 43 | 2,975 | |
| 4,258 | 9,092 | ||
| Governance costs | |||
| Accountancy and legal fees | 780 | 3,520 | |
| Total resources expended | 66,996 | 117,419 | |
| Netincome | 55,838 | 59,498 |
This page does not form part of the statutory financial statements
Page 13