REGISTERED COMPANY NUMBER: 06339300 (England and Wales) REGISTERED CHARITY NUMBER: 1124426
REPORT OF THE TRUSTEES AND
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2022
FOR
MANCHESTER PEOPLE FIRST
Cadishead Accountancy Services Limited Britannic House 657 Liverpool Road Irlam Manchester Lancashire M44 5XD
MANCHESTER PEOPLE FIRST
CONTENTS OF THE FINANCIAL STATEMENTS for the Year Ended 31 March 2022
| 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 31 March 2022
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 2022. 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 costs 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 1
MANCHESTER PEOPLE FIRST
REPORT OF THE TRUSTEES for the Year Ended 31 March 2022
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 Mr N J Cairns Trustee Miss J Smith Trustee (resigned 11.11.21)
Company Secretary Mr A A Needle
Independent Examiner
Colin Wilkinson FCA Cadishead Accountancy Services Limited Britannic House 657 Liverpool Road Irlam Manchester Lancashire 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
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 2022.
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)).
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 Lancashire M44 5XD Date: .............................................
Page 3
MANCHESTER PEOPLE FIRST
STATEMENT OF FINANCIAL ACTIVITIES
for the Year Ended 31 March 2022
| Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies Other trading activities 2 Investment income 3 72 Charitable activities Self-advocacy Service audit assistant Partnership board Cooking club Break in cost LD covid grants Tablet grant Consultancy and training Just information project Manchester Flu video International Womens day Hate crime grant Manchester wellbeing fund Support Total 71,998 - 36 65,041 - - - - - - 1,480 - - 500 500 3,000 1,369 |
Restricted funds £ 3,848 - - - 55,216 9.358 - - - - - 6,053 - - - - - 74,475 |
31.3.22 Total funds £ 3,920 - 146,473 36 65,041 55,216 9,358 - - - - 1,480 6,053 - 500 500 3,000 1,369 |
31.3.21 Total funds £ 1,905 4,312 161,960 10 65,641 51,166 11,125 6,460 4,866 4,900 3,000 2,700 5,325 550 - - - - |
|---|---|---|---|
The notes form part of these financial statements
Page 4
MANCHESTER PEOPLE FIRST
STATEMENT OF FINANCIAL ACTIVITIES
for the Year Ended 31 March 2022
| Unrestricted fund Notes £ EXPENDITURE ON Raising funds Charitable activities Self-advocacy Just information project Service audit assistant Partnership Board LD covid grant Break in costs Tablet grant Winner Chapel donation Manchester wellbeing fund Hate crime grant International Womens day Don Giovanni donation Michael Colins donation Governance costs Total 81,904 NET INCOME/(EXPENDITURE) (9,906) RECONCILIATION OF FUNDS Total funds brought forward Transfer funds 73,954 TOTAL FUNDS CARRIED FORWARD 97,167 75,753 - - - 2,267 - - 21 617 567 452 - - - 2,227 33,119 |
Restricted funds £ 41,066 33,409 9,206 9,496 - 1,159 32,008 6,987 - - - - - - - 432 480 - - (33,119) |
31.3.22 Total funds £ 122,970 23,503 83,160 106,663 75,753 1,159 32,008 6,987 2,267 - - 21 617 567 452 432 480 2,227 - - |
31.3.21 Total funds £ 135,997 25,963 57,197 83,160 72,708 1,293 42,595 7,802 2,633 2,796 3,210 823 - - - - - 2,137 - - |
|---|---|---|---|
The notes form part of these financial statements
Page 5
MANCHESTER PEOPLE FIRST
BALANCE SHEET 31 March 2022
| Unrestricted fund Notes £ FIXED ASSETS Tangible assets 7 6 CURRENT ASSETS Debtors 8 45,249 Prepayments and accrued income 1,500 Cash at bank and in hand 54,797 101,546 CREDITORS Amounts falling due within one year 9 (4,385) NET CURRENT ASSETS 97,161 TOTAL ASSETS LESS CURRENT LIABILITIES 97,167 NET ASSETS 97,167 FUNDS 10 Unrestricted funds Restricted TOTAL FUNDS |
Restricted funds £ - - - 9,496 9,496 - 9,496 9,496 9,496 |
31.3.22 Total funds £ 6 45,249 1,500 64,293 111,042 (4,385) 106,657 106,663 106,663 97,167 9,496 106,663 |
31.3.21 Total funds £ 9 18,702 2,118 66,514 87,334 (4,183) 83,151 83,160 83,160 73,954 9,206 83,160 |
|---|---|---|---|
The notes form part of these financial statements
Page 7
MANCHESTER PEOPLE FIRST
BALANCE SHEET - CONTINUED 31 March 2022
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2022.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2022 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.
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:
- ............................................. - Trustee
The notes form part of these financial statements
Page 7
MANCHESTER PEOPLE FIRST
NOTES TO THE FINANCIAL STATEMENTS for the Year Ended 31 March 2022
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.
continued...
Page 8
MANCHESTER PEOPLE FIRST
NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 March 2022
2. OTHER TRADING ACTIVITIES
| 2. | OTHER TRADING ACTIVITIES | ||
|---|---|---|---|
| 31.3.22 | 31.3.21 | ||
| £ | £ | ||
| Other income | - | 4,312 | |
| 3. | INVESTMENT INCOME | ||
| 31.3.22 | 31.3.21 | ||
| £ | £ | ||
| Deposit account interest | 36 | 9 | |
| 4. | NET INCOME/(EXPENDITURE) | ||
| Net income/(expenditure) is stated after charging/(crediting): | |||
| 31.3.22 | 31.3.21 | ||
| £ | £ | ||
| Depreciation - owned assets | 3 | 8 | |
| Other operating leases | 21,000 | 21,000 |
5. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 March 2022 nor for the year ended 31 March 2021.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 March 2022 nor for the year ended 31 March 2021.
continued...
Page 9
MANCHESTER PEOPLE FIRST
NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 March 2022
6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| Unrestricted fund £ INCOME AND ENDOWMENTS FROM Donations and legacies 905 Charitable activities Self-advocacy/Grants Other trading activities 7,622 Investment income 9 Total 81,984 EXPENDITURE ON Raising funds - Charitable activities Self-advocacy/Grants 80,851 Total 80,851 73,448 |
Restricted funds £ 1,000 - - 79,976 - 55,146 55,146 78,976 |
Total funds £ 1,905 7,622 9 161,960 - 135,997 135,997 152,424 |
|---|---|---|
continued...
Page 9
MANCHESTER PEOPLE FIRST
NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 March 2022
| Unrestricted | Restricted | Total | ||
|---|---|---|---|---|
| fund | funds | funds | ||
| £ | £ | £ | ||
| NET INCOME | 1,133 | 24,830 | 25,963 | |
| RECONCILIATION OF FUNDS | ||||
| Total funds brought forward | 48,179 | 9,018 | 57,197 | |
| Transfer funds | 24,642 | (24,642) | - | |
| TOTAL FUNDS CARRIED FORWARD | 73,954 | 9,206 | 83,160 | |
| 7. | TANGIBLE FIXED ASSETS | |||
| Computer | ||||
| equipment | ||||
| £ | ||||
| COST | ||||
| At 1 April 2021 and 31 March 2022 | 2,271 | |||
| DEPRECIATION | ||||
| At 1 April 2021 | 2,262 | |||
| Charge for year | 3 | |||
| At 31 March 2022 | 2,265 | |||
| NET BOOK VALUE | ||||
| At 31 March 2022 | 6 | |||
| At 31 March 2021 | 9 | |||
| 8. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | |||
| 31.3.22 | 31.3.21 | |||
| £ | £ | |||
| Trade debtors | 45,249 | 18,702 |
continued...
Page 11
MANCHESTER PEOPLE FIRST
NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 March 2022
| 9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Social security and other taxes Accrued expenses 10. MOVEMENT IN FUNDS At 1.4.21 £ Funds General fund Restricted fund 73,954 9,206 TOTAL FUNDS 83,160 Net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund Restricted fund 71,998 74,475 TOTAL FUNDS 146,473 Comparatives for movement in funds At 1.4.20 £ Unrestricted funds General fund Restricted fund 48,179 9,018 TOTAL FUNDS 57,197 Comparative net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund Restricted fund 81,984 79,976 TOTAL FUNDS 161,960 |
31.3.22 31.3.21 £ £ - 1,282 4,385 2,901 4,385 4,183 Net movement At in funds 31.3.22 £ £ 23,213 290 97,167 9,496 23,503 106,663 Resources Movement expended in funds £ £ (81,904) (41,066) (9,906) 33,409 (122,970) 23,503 Net movement At in funds 31.3.21 £ £ 25,775 188 73,954 9,206 25,963 83,160 Resources Movement expended in funds £ £ (56,209) (79,788) 25,775 188 (135,997) 25,963 |
|---|---|
continued...
Page 12
MANCHESTER PEOPLE FIRST
NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 March 2022
10. MOVEMENT IN FUNDS - continued
A current year 12 months and prior year 12 months combined position is as follows:
| Net | |||
|---|---|---|---|
| movement | At | ||
| At 1.4.20 | in funds | 31.3.22 | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 48,179 | 48,988 | 97,167 |
| Restricted fund | 9,018 | 478 | 9,496 |
| TOTAL FUNDS | 57,197 | 49,466 | 106,663 |
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Unrestricted funds General fund Restricted fund TOTAL FUNDS |
Incoming resources £ 153,982 154,451 308,433 |
Resources Movement expended in funds £ £ (162,755) (96,212) (8,773) 58,239 (258,967) 49,466 |
|---|---|---|
11. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 March 2022.
12. STAFF COSTS
The average monthly number of employees during the year was as follows:
| 31.3.22 | 31.3.21 | |
|---|---|---|
| Management | 1 | 1 |
| Support | 4 | 6 |
| 5 | 7 |
No employees received emoluments in excess of £60,000.
12. LEASING AGREEMENTS
Minimum lease payments under non-cancellable operating leases fall due as follows:
| 31.3.22 | 31.3.21 | |
|---|---|---|
| £ | £ | |
| Within one year | 21,000 | 21,000 |
| Between one to five years | - | 21,000 |
Page 13
MANCHESTER PEOPLE FIRST
| DETAILED STATEMENT OF FINANCIAL ACTIVITIES | ||
|---|---|---|
| for the Year Ended 31 March 2022 | ||
| 31.3.22 | 31.3.21 | |
| £ | £ | |
| INCOME AND ENDOWMENTS | ||
| Donations and legacies | ||
| Donations | 3,920 | 1,905 |
| Other trading activities | ||
| Other income | - | 7,622 |
| Investment income | ||
| Deposit account interest | 36 | 9 |
| Charitable activities | ||
| Consultancy and training | 1,480 | 2,700 |
| Just info project | 6,053 | 4,675 |
| Support | 1,369 | - |
| Grants | 133,615 | 145,049 |
| 141,667 | 152,424 | |
| Total incoming resources | 146,473 | 161,960 |
| EXPENDITURE | ||
| Raising donations and legacies | ||
| Computer equipment | 3 | 8 |
| Support costs | ||
| Management | ||
| Meeting costs | 240 | 136 |
| Human resources | ||
| Wages | 63,780 | 70,318 |
| Social security | 13,229 | 10,717 |
| Pensions | 6,044 | 5,702 |
| 83,053 | 86,737 | |
| Other | ||
| Other operating leases | 21,000 | 21,000 |
| Professional Services | 3,635 | 5,024 |
| Insurance | 2,191 | 2,030 |
| Light and heat | 773 | 732 |
| Telephone | 1,656 | 1,501 |
| Printing postage & stationery | 3,924 | 4,577 |
| Sundries | 553 | 892 |
| Rates and water | 823 | 1,305 |
| Equipment | 1,776 | 8,578 |
| Publications and subscriptions | 586 | 842 |
| Travel | 530 | 498 |
| 37,447 | 46,979 |
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 2022 | ||
| 31.3.22 | 31.3.21 | |
| £ | £ | |
| Other | ||
| Governance costs | ||
| Accountancy and legal fees | 2,227 | 2,137 |
| Total resources expended | 122,970 | 135,997 |
| Net income | 23,503 | 25,963 |
This page does not form part of the statutory financial statements
Page 15