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2021-03-31-accounts

REGISTERED COMPANY NUMBER: 06339300 (England and Wales) REGISTERED CHARITY NUMBER: 1124426

REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2021 FOR MANCHESTER PEOPLE FIRST

Cadishead Accountancy Services Limited Britannic House 657 Liverpool Road Irlam Manchester Greater Manchester M44 5XD

MANCHESTER PEOPLE FIRST

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2021

Page
Report of the Trustees 1 to 2
Independent Examiner's Report 3
Statement of Financial Activities 4 to 5
Balance Sheet 6 to 7
Notes to the Financial Statements 8 to 13
Detailed Statement of Financial Activities 14 to 15

MANCHESTER PEOPLE FIRST

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2021

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 31st March 2021. 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).

OBJECTIVES AND ACTIVITIES Objectives and aims

The Company is a non-profit making organisation. Its objective is to challenge discrimination against people with learning difficulties in Greater Manchester and surrounding areas by:

The relief and support of such people through the provision of services which will enable them to obtain their full rights and privileges as citizens.

Supporting and encouraging self and group advocacy through the provision of support, assistance signposting and training.

To advance the education and training of the public, professionals and carers about the needs, skills and interests of people who have learning difficulties to enable people with learning difficulties to achieve full participation within the community.

Significant activities

Manchester People First will help Learning Disabled people have more choice and control over their lives through accessible information leading to more confident self-advocates.

Manchester People First will do this using a variety of different methods including workshops, conferences, information days, social events and training, this will be for Learning Disabled people, professionals, volunteers, organisations and other interested parties.

FINANCIAL REVIEW

Reserves policy

The Company ensures it has approximately 3 months running cost and adequate redundancy costs for its staff in reserve.

STRUCTURE, GOVERNANCE AND MANAGEMENT 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.

Recruitment and appointment of new trustees

The Company may by ordinary resolution appoint a person who is willing to act as a director and determine the rotation in which any additional directors are to retire.

At each general meeting all of the directors must retire from office but may put themselves forward for re-appointment.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

06339300 (England and Wales)

Registered Charity number

1124426

Page I

MANCHESTER PEOPLE FIRST

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2021

Registered office

3 Broughton Street Cheetham Hill Manchester Greater Manchester M8 8RF

REFERENCE AND ADMINISTRATIVE DETAILS

Trustees

Mr R J W Hughes Trustee Mr P Hughes Trustee - appointed 30.03.21 Miss J Smith Trustee Mr N J Cairns Trustee - appointed 30.03.21 Mr B Edwards Trustee - resigned 30.03.21

Company Secretary

Mr A A Needle

Independent Examiner

Colin Wilkinson FCA Cadishead Accountancy Services Limited Britannic House 657 Liverpool Road Irlam Manchester Greater Manchester M44 5XD

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

Approved by order of the board of trustees on …………………………….and signed on its behalf by:

............................................. Trustee

Page 2

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF MANCHESTER PEOPLE FIRST FOR THE YEAR ENDED 31ST MARCH 2021

Independent examiner's report to the trustees of Manchester 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 2021.

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:

  1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act: or

  2. the accounts do not accord with those records; or

  3. 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

  4. 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)].

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

Colin Wilkinson FCA Cadishead Accountancy Services Limited Britannic House 657 Liverpool Road Irlam Manchester Greater Manchester M44 5XD

Date: .............................................

Page 3

MANCHESTER PEOPLE FIRST

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST MARCH 2021

Year Ended
31.3.21 31.3.20
Unrestricted Restricted Total Total
funds funds Funds Funds
Not £ £ £ £
es
INCOME AND ENDOWMENTS
FROM
Voluntary income 1,905 2,438
905 1,000
Activities for generating funds 2 4,312 6,
506
Investment income 3 4,312 - 10
2
21
10 -
Charitable activities
Self-advocacy 65,641 65,641 67,
- 700
Service audit assistant 51,166 57,
- 51,166 027
Partnership board 11, 11,125 10,
- 125 250
Cooking club 6, 6,460
- 460 -
Break in cost 4,866
4,866 - -
LD covid grants 4, 4,900
- 900 -
Tablet grant 3,000
3,000 - -
Consultancy and training 2,700
2,700 - 800
The
form
these
Just information project
-
Manchester Flu video
550



5,3
25
-
5,325
550
6,561
-
notes
part of
Blackpool conference -
- - 3,000
Hate crime -
- - 500
Total 81,984 79,976 161,960 155,003
fnancial statements

Page 4

continued…

MANCHESTER PEOPLE FIRST

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST MARCH 2021

Year Ended Year Ended
31.3.21 31.3.20
Unrestricted Restricted Total Total
funds funds Funds Funds
Not £ £ £ £
es
EXPENDITURE ON
Costs of generating funds
Raising funds
- - - -
Charitable activities
Self-advocacy
72,708
-
72,708
75,692
Just information project
-
1,293
1,293
4,731
Service audit assistant
-
42,595
42,595
56,569
Partnership Board
-
7,802
7,802
7,512
Blackpool conference
-
-
-
1,407
LD covid grant
-
2,633
2,633
-
Chatty Tuesday drama
-

2,137

Total

80,851 55,146 135,997

149,167

INCOME/(EXPENDITURE)

5,836
RECONCILIATION OF FUNDS
Total funds brought forward
Transfer funds
TOTAL FUNDS CARRIED FORWARD
48,179
24,642
73,954
9,018
(24,6
42)
9,206
57,197
-
83,160
1,133
24,830
25,963
51,356
-
57,197

The notes form part of these financial statements

Page 5

MANCHESTER PEOPLE FIRST

BALANCE SHEET AT 31ST MARCH 2021

31.3.21 31.3.20
Unrestricted Restricted Total Total
funds funds Funds Funds
Not £ £ £ £
es
FIXED ASSETS
Tangible assets 9 9 - 9 17
CURRENT ASSETS
Debtors 1 18,702 18,702 6,232
0 -
Prepayments and accrued income 2,118 - 2,118 2,118
Cash at bank and in hand 57,308 9,206 66,514 60,068
78,128 9,206 87,334 68,418

CREDITORS

Amounts falling due within one year 11

(4,183) - (4,183)

(11,238)

NET CURRENT ASSETS

73,945 9,206 83,151

57,180

TOTAL ASSETS LESS CURRENT LIABILITIES

9,206 57,197

NET ASSETS 57,197

73,954 83,160

73,954 9,206 83,160

FUNDS
1
3
Unrestricted funds
Restricted funds
73,954
9,206
48,179
TOTAL FUNDS
83,160
9,018
57,197

The notes form part of these financial statements

Page 6

MANCHESTER PEOPLE FIRST

BALANCE SHEET - CONTINUED

AT 31ST MARCH 2021

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2021.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2021 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:

............................................. Chairperson

............................................. Trustee

The notes form part of these financial statements

Page 7

MANCHESTER PEOPLE FIRST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2021

1. 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.

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

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.

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.

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.

2. OTHER TRADING ACTIVITIES

Year Ended Year Ended
31.3.21 31.3.20
£ £
Other income 7,622 6,506

Page 8 MANCHESTER PEOPLE FIRST NOTES TO THE FINANCIAL STATEMENTS - CONTINUED for the Year Ended 31 March 2021

3. INVESTMENT INCOME

31.3.21 31.3.20
£ £
Deposit account interest 10 221
4. RAISING FUNDS
Raising donations and legacies
31.3.21 31.3.20
£ £
Depreciation 8 9
8 9
5. NET INCOMING/(OUTGOING) RESOURCES
Net income/(expenditure) is stated after charging/(crediting):
Year Ended Year Ended
31.3.21 31.3.20
£ £
Depreciation - owned assets 8 9
Other operating leases 21,000 21,110

6. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31st March 2021 nor for the year ended 31st March 2020.

Trustees' Expenses

There were no trustees' expenses paid for the year ended 31st March 2021 nor for the year ended 31st March 2020.

7. STAFF COSTS

The average monthly number of employees during the year was as follows:

31.3.21 31.3.20
Management 1 1
Support 6 8
7 9

No employees received emoluments in excess of £60,000.

Page 9

MANCHESTER PEOPLE FIRST

NOTES TO THE FINANCIAL STATEMENTS - CONTINUED for the Year Ended 31 March 2021

8. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricte Restricted Total funds
d fund funds
£ £ £
INCOME AND ENDOWMENTS
FROM
Donations and legacies 1,838 600 2,438
Charitable activities
Self-advocacy/Grants 69,000 76,838 145,838
Other trading activities 6,506 - 6,506
Investment income 221 - 221
Total 77,565 77,438 155,003

EXPENDITURE ON

Raising funds

Charitable activities

Self-advocacy/Grants 78,540 70,627 149,167

Total

78,540 70,627 149,167

NET INCOME/(EXPENDITURE)
(975)
6,811
5,836
RECONCILIATION OF FUNDS
Total funds brought forward
Transfer funds
TOTAL FUNDS CARRIED FORWARD
39,355
9,799
48,179
12,006
(9,799)
9,018
51,361
-
57,197

Page 10

MANCHESTER PEOPLE FIRST

NOTES TO THE FINANCIAL STATEMENTS - CONTINUED for the Year Ended 31 March 2021

9. TANGIBLE FIXED ASSETS

TANGIBLE FIXED ASSETS
Computer
equipment
£
COST
At 1 April 2020 and 31 March 2021 2,271
DEPRECIATION
At 1 April 2020 2,254
Charge for year 8
At 31 March 2021 2,260
NET BOOK VALUE
At 31 March 2021 9
At 31 March 2020 17
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.201 31.3.20
£ £
Trade debtors 18,702 6,232
6,232 6,232
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.21 31.3.20
£ £
Deferred grant income - 7,058
Social security and other taxes 1,282 1,280
Accrued expenses 2,901 2,900
4,183 11,238

10. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

11. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

12. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31.3.21 31.3.20
£ £
Within one year 21,000 21,000
Between one to fve years 21,000 42,000

Page 11

MANCHESTER PEOPLE FIRST

NOTES TO THE FINANCIAL STATEMENTS - CONTINUED for the Year Ended 31 March 2021

13. MOVEMENT IN FUNDS

Net
At 1.4.20 movement At 31.3.21
in funds
£ £ £
Funds
General fund 48,179 25,775
73,95
Restricted fund 9,018
18 4
8 9,206
TOTAL FUNDS 25,963 83,160
57,197
Net balances in restricted funds, included in the 31.3 31.3
above are .21 .20
as follows: £ £
Chatty Tuesday
Training for members 202 202
Wednesday group
GM Gold project - 2,716
Cooking club
LD Covid grant 100 100
Winner Chapel donation
- 6,000
6, -
460 -
-
2,267
177
Restricted funds 9,216 9,018

The funding we receive for agreed activities/events as stipulated in our contracts. Any funds not spent within the year are either carried forward or allocated to the core once the activity/event has been undertaken.

Net movement in funds, included in the above are as follows:

Incomi Resour Moveme
ng ces nt in
resourc expend funds
es ed
£ £ £
Unrestricted funds

General fund 81,984 (56,209) 25,775

Restricted fund 79,976 (79,788) 188

TOTAL FUNDS

161,960 (135,997) 25,963

Page 12

MANCHESTER PEOPLE FIRST

DETAILED STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 31 March 2021

Comparatives for movement in funds

Net
At 1.4.19 movement At 31.3.20
in funds
£ £ £
Funds
General fund 39,355 8,824
48,17
Restricted fund 12,00
(2,9 9
6 88)
9,018
TOTAL FUNDS 5,836 57,197
51,361
Net movement in funds, included in the above are as follows:
Incomi Resour Moveme
ng ces nt in
resourc expend funds
es ed
£ £ £

Unrestricted funds

General fund 77,565 (68,741) 8,824 Restricted fund 77,438 (80,426) (2,988)

TOTAL FUNDS 155,003 (149,167) 5,836

A current year 12 months and prior year 12 months combined position is as follows:

Net
At 1.4.19 movement At 31.3.21
in funds
£ £ £
Funds
General fund 39,355 34,599
73,95
Restricted fund 12,00
(2,8 4
6 00)
9,206
TOTAL FUNDS 31,799 83,160
51,361

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incomi Resour Moveme
ng ces nt in
resourc expend funds
es ed
£ £ £

Unrestricted funds

General fund 159,549 (124,950) 34,599 Restricted fund 157,414 (160,214) (2,800)

TOTAL FUNDS

316,963 (285,164) 31,799

14. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2021.

Page 13

MANCHESTER PEOPLE FIRST

DETAILED STATEMENT OF FINANCIAL ACTIVITIES DETAILED STATEMENT OF FINANCIAL ACTIVITIES DETAILED STATEMENT OF FINANCIAL ACTIVITIES
for the Year Ended 31 March 2021
31.3.21 31.3.20
£ £
INCOME AND ENDOWMENTS
Donations and legacies
Donations 1,905 2,438
Other trading activities
Other income 7,622 6,506
Investment income
Deposit account interest 10 221
Charitable activities
Consultancy and training 2,700 800
Just info project 5,325 6,561
Support 1,184 7,299
Grants 143,214 131,178
152,100 145,838
Total incoming resources 161,960 155,003
EXPENDITURE
Raising donations and legacies
Computer equipment 8 9
Support costs
Management
Meeting costs 136 3,966
Finance
Bank charges - 120
Human resources
Wages 80,445 91,350
Social security 590 1,565
Pensions 5,702 6,177
Staf training - -
86,737 99,092
Other
Other operating leases 21,000 21,110
Professional Services 5,024 6,138
Insurance 2,030 2,081
Light and heat 732 1,627
Telephone 1,501 1,436
Printing postage & stationery 4,577 3,509
Sundries 892 1,428
Rates and water 1,305 1,915
Equipment and repairs 8,578 3,929
Publications and subscriptions 842 231
Travel 498 480
Carried forward 46,979 43,885

This page does not form part of the statutory financial statements

Page 14

MANCHESTER PEOPLE FIRST

DETAILED STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 31 March 2021

31.3.21 31.3.20 £ £

Other Brought forward 46,979 43,885 Volunteer expenditure - -

44,979 43,885 Governance costs Accountancy and legal fees 2,137 2,095

Total resources expended 135,997 149,167 Net expenditure

25,963 5,836

This page does not form part of the statutory financial statements Page 15