**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||||||| |||-||||| - - 298 Ombudsman donation - - - 564 Farm Food training - - - 140 Break in costs 2,796 - 2,796 - Tablet grant 3,210 - 3,210 - Hate crime - - - 189 Winner Chapel donation - 823 823 - **Governance costs** 2,137 - 2,095 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 - (a) ensuring that the charitable company keeps accounting records that comply with Section 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 and deficit for each financial year in accordance with the requirements of Section 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. 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 - 33% on reducing balance ## **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