REGISTERED COMPANY NUMBER. 04421449 (England and Wales) REGISTERED CHARITY NUMBER: 1109221 i Chorlered Accountonls Report of the Trustees and Financial Statements for the Year Ended 31 March 2025 for Cardiff People First ftodnoi House Greenw(K)d Close Coidill Gole Business Polk Coicjill CF23 8 BPU Limited Chartered Accountants Radnor House Greenwood Close Cardiff Gate Business Park Cardiff CF23 8AA eoisteied IOColrY audrt vioik In Ihe UK ond leokn1ed Ia 9 ol InvÈ5tment aclivilies by Ihe Insti1ule o*CnOrteied Accounlonls In Engknnd and Vlal8& bpu ChoileiedAccoun10n1s 15 0 lding norn9 of 8PU Ltd CtrnponyNurntI 3P?3P48 Qeok51eied In Yioies. lsieigo oflte 0e. buslness potential unleashed
Cardiff People First Report of the Trustees for the Year Ended 31 March 2025 The trustees who are also directors of the charity for the purposes of the Companies Act 2006. present their report with the financial statements of the charity for the year ended 31 March 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). Public Benefit The Trustees have paid due regard to Charity Commission guidance in planning and managing the activities and work of the organization for public benefit. Details of the main activities are described in the following two sections. Referrals are received from a number of sources including support providers, social services and the public and cover all sections of society and anyone in Cardiff with a learning disability. Objectives and Activities Cardiff People First is a self-advocacy organization run by and for people with a learning disability in Cardiff. It works to stand up for people's rights, to change attitudes, to get better services and to enjoy more opportunities. The policies, ideals and aims behind Cardiff People First come from our Full Members - all people with a learning disability, and more than half of our DirectorslTrustees are people with a learning disability. We provide training to improve the services received by our members, and we run community groups to make sure that people are heard by decision makers. Review of the year We have continued campaigning for equal rights for people with a learning disability, promoting a positive image and giving education and training about what is important to people with a learning disability. We have made sure that we remained financially strong and have worked to pay all staff the living wage. Here are some other ways that we have met the aims of the organization.. Trainin We have continued our commitment to raising issues relating to the lived experience of people with learning disability. Throughout the year, we have provided opportunities to speak with a number of organisations including the following.. In January we began discussions with Marie Curie to produce a series of webinars for them. These will be filmed live, then will be made available as an essential part of training for all staff across the UK. In February we held our annual medical student teaching sessions. In May we spoke at the British Psychology Society Learning Disability Conference. We took part in and ran several consultations during the year, including one for the People's Health Trust to help with the planning for their next campaign on health inequality. In October we ran our annual psychology student teaching. Voice and Control We have continued to be key contributors and maintained links to groups which make decisions and influence the lives of people with a learning disability
Cardiff People First Report of the Trustees for the Year Ended 31 March 2025 We represented on decision-making forums Cardiff Anchor Organization Network, Transition planning, Learning Disability Partnership group, Section 61, Access Equality Forum and Workstream 5. We had meetings on voting and politics once a month. We met with Jane Hutt, Welsh Government Social Justice Minister. ecialist To ics We continue to provide groups which raise awareness and provide an opportunity for discussion of things relevant to the lives of people with a learning disability. This year this included.. Our Superwomen group working on an exhibitionlpresentation about their heroes, for the AGM. We ran a successful Take Over of Glamorgan Archives and have continued our link with the Mabel Cooper Collective, a potential archive project in England. We have been working with Monmouthshire Building Society to make money accessible and have had a small grant from them to run a workshop course in the new year. Our 'ldeal Home, committee has created an exhibition and developed a plan for the future Social O ortunities We have continued to provide chances for people to get together. Members have organized a talking about sports group, a trip to Barry and a trip to Weston. Financial Review and Reserves Policy The accounts show a surplus for the 2025 year of £42,954 (2024 £31,281) on income of £192,635 (2024 £184,408). The restricted reserves at 31st March 2025 were £0. The unrestricted reserves bought forward of £110,933 have increased by £42,954 to leave unrestricted funds held of £153,887 as at 31st March 2025. The current reserves policy is to have at least two months expenditure in free reserves which would be approximately £24,947 although six months would be the optimum being approximately £74,840. The Trustees are pleased they made a surplus again this year and they understand the need to build up unrestricted reserves and are satisfied that the £153,887 held at the year-end 31 st March 2025 is sufficient. Structure, Governance and Management The charity is constituted as a company limited by guarantee and is therefore governed by Memorandum and Articles of Association. The Executive Committee of trustees has the power to appoint additional trustees as it considers appropriate. New trustees are appointed by vote of Full Members at the AGM. The Executive Committee aim to meet at least quarterly to manage its affairs and receive regular reports from the staff. Risk Review The Trustees are aware that the organization is subject to a range of potential risks in finance, operations, governance and compliance, and by external factors. The Trustees meet regularly and have discussed and reviewed risks that are significant to Cardiff People First to ensure the safety and safeguarding of the Charity's assets, staff and those who benefit from its work. Plans for the Future
Cardiff People First Report of the Trustees for the Year Ended 31 March 2025 Next year Cardiff People First are looking forward to.. Continuing to develop members, skills in planning and running events, and in teaching Our Ideal home developing an exciting new project to make sure everyone gets more control over where they live. A course on taking control over your own money funded by Monmouthshire Building Society Developing more work with archives Bringing together our creative members to work on showing their creativity The successful end of the secondment agreement, which now means that Joanna and Stacey are directly employed by the NHS. still working on getting another member of frontline staff STRUCTURE, GOVERNANCE AND MANAGEIIfiENT Governing document The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006. REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number 04421449 (England and Wales) Registered Charity number 1109221 Registered office Canton House 435-451 Cowbridge Road East Cardiff CF5 1JH Trustees P Bird M Heffron (appointed 611112024) J John L M Pickard (resigned 611112024) J Jones (appointed 611112024) Company Secretary A Harris Independent Examiner Nicholas Matthew Toye FCA BPU Limited Chartered Accountants Radnor House Greenwood Close Cardiff Gate Business Park Cardiff CF23 8AA
Cardlff People Flrnt Report of the Tru8teeB for the Year Endèd 31 March 2026 REFERENCE AND ADMINISTRATIVE DETAILS Company Bank Unity Trust Bank plc Nine Brindley Place Bimiingh8m 812HB Approved by order of the board of trustees on behalf by.. and signed on ts rustee
Independent Examiner's Report to the Trustees of Cardiff People First Independent examiner's report to the trustees of Cardiff People First ('the Company'} I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2025. Charleied AccountontS Responsibilities and basis of report As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 {'the 2006 Act,). Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act,). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act. Independent examiner's statement I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe: accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act. or the accounts do not accord with those records. or the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act 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., or the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)) ftoOr)01 House Greenwood Close Coidill Gale Business Pork CaiJlff CF23 8A4 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. )(oF Nicholas Matthew Toye FCA The Institute of Chartered Accountants in England and Wales keg&teied lo coiryan oudrt %'4oik 4Tr Ine UK ond regle loio IOWÈ of InVe&trnt bu51n95S QCIPilI8S bv BPU Limited Chartered A In Engfaré and Vloles. countants bpu CM11eiea Accoun10Tr1£ o Iiodirwa non of BPLP LI Compony Num1 3723948 egisieied Wales. Date.. iegisieie¢Jofflce business potential unleashed
Cardiff People First Statement of Financial Activities (Incorporating an Income and Expenditure Account) for the Year Ended 31 March 2025 2025 Total funds 2024 Total funds Unrestricted Restricted fund funds Notes INCOME AND ENDOWMENTS FROM Donations and legacies 1,974 1,974 408 Charitable activities Income from charitable activities 73,862 7,142 81,004 81,250 Other trading activities Investment income Other income 7,650 2,367 99,640 7,650 2,367 99,640 7,277 1,388 94,085 Total 185,493 7,142 192,635 184,408 EXPENDITURE ON Charitable activities Charitable activities Secondment expenses Other trading activities 94,294 46,717 1,528 7,142 101,436 46,717 1,528 104,358 47,085 1.684 Total 142,539 7,142 149,681 153,127 NET INCOME 42,954 42,954 31,281 RECONCILIATION OF FUNDS Total funds brought forward 110,933 110,933 79,652 TOTAL FUNDS CARRIED FORWARD 153,887 153,887 110,933 The notes form part of these financial statements
Cardiff People First Balance Sheet 31 March 2025 2025 2024 Notes CURRENT ASSETS Debtors Cash at bank 16 34,285 123,742 39,598 77,788 158,027 117,386 CREDITORS Amounts falling due within one year 17 {4,140} (6,453) NET CURRENT ASSETS 153,887 110,933 TOTAL ASSETS LESS CURRENT LIABILITIES 153,887 110,933 NET ASSETS 153,887 110,933 FUNDS Unrestricted funds 19 153,887 110,933 TOTAL FUNDS 153,887 110.933 The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025. The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006. The trustees acknowledge their responsibilities for (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each 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 charitable company. The notes form part of these financial statements
Cardiff People First Balance Sheet - continued 31 March 2025 These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime. The financial st ments were approved by the Board of Trustees and authorised for issue on 19.: Iz:-.14...................... and were signed on its behalf by: P Bird - Trustee The notes form part of these financial statements
Cardiff People First Notes to the Financial Statements for the Year Ended 31 March 2025 ACCOUNTING POLICIES Basis of preparing the financial statements The financial statements of the charitable company, 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 Companies Act 2006. 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. The following specific policies are applied to particular categories of income: i) Voluntary income is received by way of donations and membership fees and is included in accounts when receivable. ii) Grants, where entitlement is not conditional on the delivery of a specific performance by the charity, are recognised when the charity becomes unconditionally entitled to the grant which will normally be when the grant is actually received. Grants, where related to the performance and specific deliverables, are accounted for as the charity earns the right to consideration by its performance. Deferred income represents grant monies received for future periods and released to incoming resources in the period to which it relates. iii) Trading income is included when receivable. iv) Donated services and facilities are included at the value to the charity where this can be quantified and are material. v) Investment income and all other income is recognised when receivable. 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. Tangible fixed assets Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Computer equipment - Straight line over 3 years
Cardiff People First Notes to the Financial Statements - continued for the Year Ended 31 March 2025 ACCOUNTING POLICIES- continued Taxation The charity is exempt from corporation 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. Pension costs and other post-retirement benefits The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate. DONATIONS AND LEGACIES 2025 2024 Donations Membership fees 1,924 50 283 125 1,974 408 OTHER TRADING ACTIVITIES 2025 2024 Provision of goods & services Training income 64 7,213 7,650 7,650 7,277 10
Cardiff People First Notes to the Financial Statements - continued for the Year Ended 31 March 2025 INVESTMENT INCOME 2025 2024 Bank interest received 2,367 1,388 INCOME FROM CHARITABLE ACTIVITIES 2025 2024 Activity Income from charitable activities Grants 81,004 81,250 Grants received, included in the above, are as follows: 2025 2024 Cardiff City Council - Service specification Cardiff City Council - Feminine Hygiene ACE - Bereavement support C3SC - Wellbeing People's Health Trust 73,462 71,156 2,000 6,844 1,250 7,142 400 81,004 81,250 OTHER INCOME 2025 2024 Secondment income receivable DWP - Access to work 58,227 41,413 57,653 36,432 99.640 94,085
Cardiff People First Notes to the Financial Statements - continued for the Year Ended 31 March 2025 CHARITABLE ACTIVITIES COSTS Direct Costs (see note 8) Support costs (see note 9) Totals Charitable activities Secondment expenses Other trading activities 71,569 46,637 584 29,867 80 944 101,436 46,717 1,528 118,790 30,891 149,681 DIRECT COSTS OF CHARITABLE ACTIVITIES 2025 2024 Staff costs Staff travel & substinence 116,351 2,439 121,018 1,678 118,790 122,696 SUPPORT COSTS Governance costs Other Totals Charitable activities Secondment expenses other trading activities 25,499 80 944 4,368 29,867 80 944 26,523 4,368 30,891 Support costs, included in the above, are as follows.. 2025 2024 Other trading activities Charitable Secondment activities expenses Total activities Total activities Telephone Postage and stationery Premises costs Volunteer expenses Members travel Event costs Professional fees Bad debts 2,226 41 15,729 128 80 2,305 383 15,729 321 3,405 80 17,084 242 87 3,056 2,237 342 193 2,776 2,698 1,902 284 3,060 2,698 2,027 125 Carried forward 25,499 80 944 26,523 26,191 12
Cardiff People First Notes to the Financial Statements continued for the Year Ended 31 March 2025 SUPPORT COSTS- continued 2025 2024 Other Charitable Secondment trading activities expenses activities Total activities Total activities Brought forward Wages Auditors, remuneration 25,499 2,262 2,106 80 944 26,523 2,262 2,106 26,191 2,262 1,978 29,867 80 944 30,891 30,431 10. OTHER 2025 2024 Support costs 30,891 30,431 11. NET INCOMEI(EXPENDITURE) Net incomel{expenditure} is stated after chargingl(crediting)'. 2025 2024 Auditors, remuneration 2,106 1,978 12. TRUSTEES, REMUNERATION AND BENEFITS There were no trustees, remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024. Trustees. expenses There were no trustees, expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024. 13
Cardiff People First Notes to the Financial Statements continued for the Year Ended 31 March 2025 13. STAFF COSTS 2025 2024 Wages and salaries Social security costs Other pension costs 116,352 759 1,502 121,096 959 1,225 118,613 123,280 The average monthly number of employees during the year was as follows.. 2025 11 2024 14 Staff No employees received emoluments in excess of £60,000. 14. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted Restricted fund funds Total funds INCOME AND ENDOWMENTS FROM Donations and legacies 408 408 Charitable activities Income from charitable activities 71,156 10,094 81,250 Other trading activities Investment income other income 5,277 1,388 94,085 2,000 7,277 1,388 94,085 Total 172,314 12,094 184,408 EXPENDITURE ON Charitable activities Charitable activities Secondment expenses Other trading activities 92,062 47.085 1,684 12,296 104,358 47,085 1,684 Total 140.831 12,296 153,127 NET INCOMEI(EXPENDITURE) 31,483 (202) 31,281 RECONCILIATION OF FUNDS Total funds brought fOard 79,450 202 79,652 14
Cardiff People First Notes to the Financial Statements continued for the Year Ended 31 March 2025 14. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued Unrestricted Restricted fund funds Total funds TOTAL FUNDS CARRIED FORWARD 110,933 110,933 15. TANGIBLE FIXED ASSETS Computer equipment COST At 1 April 2024 and 31 March 2025 6,318 DEPRECIATION At 1 April 2024 and 31 March 2025 6,318 NET BOOK VALUE At 31 March 2025 At 31 March 2024 16. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 2024 Trade debtors Prepayments 31,270 3,015 39,598 34,285 39,598 15
Cardiff People First Notes to the Financial Statements - continued for the Year Ended 31 March 2025 17. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 2024 Accruals and deferred income 4,140 6,453 18. ANALYSIS OF NET ASSETS BETWEEN FUNDS 2025 Total funds 2024 Total funds Unrestricted Restricted fund funds Current assets Current liabilities 158,027 {4,140) 158,027 (4,140) 117,386 (6,453) 153,887 153,887 110,933 19. MOVEMENT IN FUNDS Net movement in funds At 3113125 At 114124 Unrestricted funds General fund 110,933 42,954 153,887 TOTAL FUNDS 110,933 42,954 153,887 Net movement in funds, included in the above are as follows.. Incoming Resources Movement resources expended in funds Unrestricted funds General fund 185,493 (142,539) 42,954 Restricted funds Ace - Bereavement support 7,142 (7,142) TOTAL FUNDS 192,635 (149,681) 42,954 16
Cardiff People First Notes to the Financial Statements continued for the Year Ended 31 March 2025 19. MOVEMENT IN FUNDS- continued Comparatives for movement in funds Net movement in funds At 3113124 At 114123 Unrestricted funds General fund 79,450 31,483 110,933 Restricted funds Ace - Bereavement support 202 (202) TOTAL FUNDS 79,652 31,281 110,933 Comparative net movement in funds, included in the above are as follows: Incoming Resources Movement resources expended in funds Unrestricted funds General fund 172,314 (140,831) 31,483 Restricted funds Cardiff City Council - Feminine Hygiene Ace - Bereavement support C3SC - Wellbeing FOR Cardiff 2,000 6,844 1,250 2,000 (2,000) (7,046) (1,250) (2,000) (202) 12,094 (12,296) (202) TOTAL FUNDS 184,408 (153,127) 31,281 17
Cardiff People First Notes to the Financial Statements - continued for the Year Ended 31 Ivlarch 2025 19. MOVEMENT IN FUNDS - continued A current year 12 months and prior year 12 months combined position is as follows.. Net movement in funds At 3113125 At 114123 Unrestricted funds General fund 79,450 74,437 153,887 Restricted funds Ace - Bereavement support 202 (202) TOTAL FUNDS 79,652 74,235 153,887 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 357,807 (283,370) 74,437 Restricted funds Cardiff City Council - Feminine Hygiene Ace - Bereavement support C3SC - Wellbeing FOR Cardiff 2,000 13,986 1,250 2,000 (2,000) (14,188) (1,250) (2,000) (202) 19,236 (19,438) (202) TOTAL FUNDS 377,043 (302,808) 74,235 18
Cardiff People First Notes to the Financial Statements - continued for the Year Ended 31 March 2025 20. RELATED PARTY DISCLOSURES There were no related party transactions for the year ended 31 March 2025. 19
Cardiff People First Detailed Statement of Financial Activities for the Year Ended 31 March 2025 2025 2024 INCOME AND ENDOWMENTS Donations and legacies Donations Membership fees 1,924 50 283 125 1,974 408 Other trading activities Provision of goods & services Training income 64 7,213 7,650 7,650 7,277 Investment income Bank interest received 2,367 1,388 Charitable activities Grants 81,004 81,250 Other income Secondment income receivable DWP - Access to work 58,227 41,413 57,653 36,432 99,640 94,085 Total incoming resources 192,635 184,408 EXPENDITURE Charitable activities Wages Social security Pensions staff travel & substiiience 114,090 759 1,502 2,439 118,834 959 1,225 1,678 118,790 122,696 Support costs Other Telephone Carried forward 2,305 2,305 3,405 3,405 This page does not form part of the statutory financial statements 20
Cardiff People First Detailed Statement of Financial Activities for the Year Ended 31 March 2025 2025 2024 Other Brought foward Postage and stationery Premises costs Volunteer expenses Members travel Event costs Professional fees Bad debts 2,305 383 15,729 321 3,405 80 17,084 242 87 3,056 2,237 3,060 2,698 2,027 26,523 26,191 Governance costs Wages Auditors, remuneration 2,262 2,106 2,262 1,978 4,368 4,240 Total resources expended 149,681 153,127 Net income 42,954 31,281 This page does not form part of the statutory financial statements 21