REGISTERED COMPANY NUMBER: 06339300 (England and Wal¢s) REGISTERED CHARITY NUMBER: 1124426 REPORT OF THE TRUSTEES AND FtNANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 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 2024 Page Report of the Trustees Indep¢ndenl Examinevs Report Statement of Financial Activities Balance Sheet 6t07 Notes to the Financial Statements 8 to 13 D¢tailed Statement of Financial Activities 14 to 15
MANCHESTER PEOPLE FIRST REPORT OF THE TRUSTEES for the Year Ended l March 2024 The trnstees who are also directors of th¢ charity for the purposes of the Companies Act 2006, present their report with the fmancial statements of the charity for the year ended 31 March 2024. 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 l January 2019). ORJECTIVES AND ACTIVITIES Objectives and aims The Cornpany is a non-profit making organisation. Its objective 15 to challenge discrimination against people with leaming difficulties in Greater Manchester and surrounding ar¢as by '. The relief and support of such people through the provision of services which will enable them to obtain their 11 rights and privileges as ¢itizen5. 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 ditTiculties to achieve full participation within the community. Slgnlflcant activities Manchester People First will help Learning Disabled people have more choice and control over iheir lives through accessible infomation leading to more confident self advocates. Manchester People First will do this using a variety of different methods including workshops, conferences, inforniation days, social events and training, this will be for Leaming Disabled peopl¢J professionals, volunteers, organisation5 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 neiv trustees The Company may by ordinary resolution appoint a person who is willing to act as a director and deternine 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 31 March 2024 Registered office 3 Broughton Street Cheetham Hill Manchester Greater Manchester M8 8RF REFERENCE AND ADMINISTRATIVE DETAILS Trustees Mr R J W Hugli¢s TrLlStee (resigned 26.10.23) Mr R J W Hliglies TrL15tee (appointed 27.10.?" Ms P Phillips Trustee (resilined 26.10.2J) Ms P Phillips Trustee (appointed ?7.10.?J) Mr N L Ra'¢lifte Ti'ustee (appoiiited 27.10.23) Mr J D Tinin)s Trustee {resigi)ed 26.10.23) Mr J D Tinims Trustee {appointed 27.10 ?3) Miss R K Tailor Tiijstee (resigned 26.10.?3) Miss R K Tailor Ti'ustee (appoiiited ?7.10.23) Company Secretary Mr A A N¢edle 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 Cornpanies Act 2006 relating to small companies. Approved by order of the board of trustees on ..,.... ............., signed on its behalf by: Ms P Phillips- Trustee Page 2
INDEPENDENT EXAMtNER'S REPORT TO THE TRUSTEES OF MANCHESTER PEOPLE FIRST Independent examiner's report to the trustees of Manehester People First ('the Company,) I report to the charity trust¢¢s on my examination of the accounts of the Cornpany for th¢ year ended 31 March 2024. Responsibilities and basis of report As th¢ charity's trustees of the Company (and a150 its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Cornpanies Act 2006 ('th¢ 2006 Art,). Having satisfied myself that the accounts of the Company are not requir¢d 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 201 l Act,). In canying out my examination I hav¢ followed th¢ Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act. Independent examiner's statement I hav¢ completed my examination. E confirni 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 15 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 a¢¢ounts to be reached. Colin Wilkinson FCA Cadishead Accountancy Services Limited Britannic House 657 Liverpool Road Irlam Manchester Lancashire M44 5XD Page 3
MANCHESTER PEOPLE FIRST STATEMENT OF FINANCIAL ACTIVITIES for the Year Eiid¢d 31 March 2024 31.3.23 Toral funds Uni-esiricled fund Restricted funds Total funds Notes INCOME AND ENDOWMENTS FROM Donations aiid legacies 1,500 1,500 Otli¢i' ts'ading activities 100 243 Investment iiicome 9,?65 9,265 2,718 Charitable aetivities Self-advocacy Service audit assistant Partnership boai C.oiisultancy and Iraiiiing Jusi inforination pi-oject Hate criii)e g7rant Internatioiial Womens Day DigTrilal Health Research Grants Support 83,987 83,987 63,735 13,997 580 9,975 500 82,901 58,742 15,551 3,750 17,425 500 63,735 13,339 658 580 850 500 9,1?5 4,833 4,833 2,454 2,454 3,650 Total 100,773 90,?96 191.069 190,921 The notes forni part of these financial statements Page 4
MANCHESTER PEOPLE FIRST STATEMENT OF FtNANCIAL ACTIVITIES for the Year Ended 31 March 2024 31.3.23 Total funds Unrestricted fund RestiiLted tunds Total riiiids Notes EXPENDITURE ON Raisin(T funds 497 34 53 Charitable activities Self-advocacj. Jiisi infoni)ation project Service aiidit assistant Partnership Boclrd Blackpool 20?4 GM Lord Maior Advice Marioii Rubins doiiaiioii GP Traiiiiiig BreakthroLigh UK Manchestei. wellbeiiig fiiiid Hate criii)e g)rant Digiital Health Researcli Don Giovaiiiii donatioii Micliael Colins donaiion Arnold Clai'k doiiaiion CAF Feb 2023 donation MMU Meds research Break 111 2019 Insurance 82,733 417 82,733 3,926 32,195 9,471 1,200 13 80,939 1,955 27,669 7,308 3,509 32,195 9,406 65 1,200 66 13 180 202 202 2,309 161 38 1.273 2,309 257 161 38 1.273 516 216 410 499 188 120 136 120 136 Governance eosts 1,306 1,208 2,514 2,484 Total 86,903 48.179 135.082 1?4.427 NET I]YCOMEI(EXPENDITURE) 13,870 42,117 55,987 RECONCILIATION OF FUNDS Total fuiids brought forward 159,475 13,681 173,156 106,663 Transfer funds 24,211 (24,211) TOTAL FUNDS CARRIED FORWARD 197,556 31,587 ??9,143 173,156 The notes forni part of these financial statements Page 5
MANCHESTER PEOPLE FIRST BALANCE SHEET J l Mar¢h ?0?4 Unresiricled fund Rests'icied funds Total tuiids Total funds NoTes FIXED ASSETS Tan¥ible assets CURRENT ASSETS Debtoi's PrepaJmenis and accriied inconie Cash at bank and in haiid 10,7?9 1,500 189,??0 10,7?9 1,500 220,807 7.400 1.500 168,714 ?01,449 31.587 177.614 CREDITORS Anioiints talling due witliiii one year (i.893) (?,893) {4.462) NET CURRENT ASSETS 197,556 31,587 9?9.143 17J.152 TOTAL ASSETS LESS CURRENT LIABILITIES 197.556 229,14) 173,156 NET ASSETS 197,556 31,587 229 143 173,156 FUNDS Uiii'estl'lLled funds Resiricted 10 197.5)6 il.587 1 $9.475 TOTAL FUNDS 229 14) 173.156 The notes forni part of thes¢ financial statements Page 6
MANCHESTER PEOPLE FIRST BALANCE SHEET- CONTINUED 31 March 2024 Th¢ charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024. The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 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 Cornpanies Act 2006 and 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 othenvise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company. (b) These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regirne. atements were approved by the Board of Trustees and authorised for issue on . and were signed on Its behalf by.. Ms P Phillips - Trustee The notes form part of these fmancial statements Page 7
MANCHESTER PEOPLE FIRST NOTES TO THE FINANCIAL STATEMENTS for the Year Ended 31 March 2024 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 prepar¢d 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 R¢porting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l 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 beneftts 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. Tanglble flxed a$$els Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Computer equipment 33Q/o 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 eommitments Rentals paid under operating leas¢s are charged to the Statement of Financial Activities on a straight line basis over the period of the lease. Pension costs and other post-retlrement benefits Th¢ charitable company operates a defjned contribution pension scheme. Contributions payable to the charitable company's pension sch¢m¢ are charged to the Statement of Financial Activities in the period to which they relate. Page 8 continued...
MANCHESTER PEOPLE FIRST NOTES TO THE FtNANCIAL STATEMEKfs - continued for the YeaT Ended 31 March 2024 OTHER TRADING ACTIVITIES 31.3.24 31.3.23 Other income 243 3,352 INVESTMENT INCOME 31.3.24 31.3.23 Deposit account interest 2.718 NET INCOMEI(EXPENDITURE) Net in¢omel(expenditure) is stated after chargingl(crediting): 31.3.24 31.3.23 Depreciation - owned assets Other operating leases TRUSTEES, REMUNERATION AND BENEFITS There were no trustees, remuneration or other benefits for the year ended 31 Mah 2024 nor for the year ended 31 March 2023. Trustees, expenses There were no trustees, expenses paid for the year ended 31 March 2024 nor for the year ended 31 March 2023. Page 9 continued...
MANCHESTER PEOPLE FIRST NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 March 2024 COMPARATIVES FOR THE STATEMEIYT OF FINANCIAL ACTIVITIES Unrestricted fund Restricted funds Total funds INCOME AND ENDOWMENTS FROM Donations and legacies 1,019 2,33? Clial'itable actii'ities S¢lt-advocac>ilGI'aiils 117,502 65,017 182,519 Other Iradiiitt <iclivities Iiii'esinient income 3,35? 2,717 3,35? 2,717 Total 1?4,590 66.330 190,920 EXPENDITURE ON Raising funds Cli8rit#ble ¥ctii'itlLS Self-adwoca¥y/Grai)ts 124,427 Total 124 4?7 Page 10 continued...
MANCHESTER PEOPLE FIRST NOTES TO THE FINANCIAL STA TEMENTS - continued for the Year Ended 31 March 2024 Unrestricted fund Restricted funds Total funds NET INCOME 30,735 35,758 66,493 RECONCILIATION OF FUNDS Total funds brought forward 97,167 9,496 106,663 Transfer funds 31,573 (31,573) TOTAL FUNDS CARRIED FORWARD 159475 173 156 TANGIBLE FIXED ASSETS Computer equipment COST At l April 2023 and 31 March 2024 DEPRECIATION At l April 2023 Charge for year 2,267 At 31 March 2024 NET BOOK VALUE At 31 March 2024 At 31 March 2023 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.3.24 31.3.23 Trade debtors Pagell continued...
MANCHESTER PEOPLE FIRST NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 March 2024 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.3.24 31.3.23 Accrued expenses 3,893 4,462 io. MOVEMENT IN FUNDS Net mov¢ment in funds At 31.3.24 At 1.4.23 Funds General fund Restricted fund 159,475 13,681 38,081 17,906 197,556 31,587 TOTAL FUNDS 173 156 229 143 Net movement in funds, included in the above are as follows: Incoming resources Resources expended Movement in funds Unrestricted funds General fund Restricted fund 100,773 90,296 (86,903) (48,179) 38,081 17,906 TOTAL FUNDS 191069 135 082) Comparatlves for movement In funds Net movement in funds At 31.3.23 At 1.4.22 Unrestricted funds Gener41 fund Restricted fund 97,167 9,496 62,308 4,185 159,475 13,681 TOTAL FUNDS 106663 173 156 Comparative net movement in funds, included in the above are as follows: Incoming resources Resources expended Movement in funds Unrestrieted funds General fund Restricted fund 124,590 66,330 (93,855) (30,572) 30,735 35,758 TOTAL FUIYDS 190.920 124,427 66,493 Page 12 continued...
MANCHESTER PEOPLE FTRST NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 March 2024 io. MOVEMENT IN FUNDS - continued A current year 12 rnonths and prior year 12 months combined position is as follows: Net movement in funds At 31.3.24 At 1.4.22 Unrestricted funds General fund Restricted fund 97,167 9,496 100,389 22,091 197,556 31,587 TOTAL FUNDS 106.663 122,480 229.143 A Cuent year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows: Incorning resources Resources expended Movement in funds Unrestricted funds General fund Restricted fund 225,363 156,626 (180,758) (78,751) 44,605 77,875 TOTAL FUNDS 381989 259 509 122 480 RELATED PARTY DISCLOSURES There were no related paty transactions for the year ended 31 March 2024. 12. STAFF COSTS The average monthly number of employees during the year was as follows: 31.3.24 31,3.23 Management Support No employees received emoluments in excess of £60,000. 13. LEASING AGREEMENTS Minimum lease payments under non-canc¢llabl¢ op¢rating l¢ases fall due as follows: 31.3.24 31.3.23 Within one year 21,000 21,000 Page 13
MANCHESTER PEOPLE FIRST DETAILED STATEMENT OF FfNANCIAL ACTIVITIES for the Year Ended 31 March 2024 31.3.24 31.3.23 INCOME AND ENDOWMENTS Donations and legaeies Donations 1,500 2,332 Other trading 8Ctivities Other income 243 3,852 Investment income Deposit account interest 9,265 2,717 Charitable activities Consultancy and trdining Just info project Support Grants 580 9,975 2,454 167 052 3,250 17,425 3,650 157694 180 061 182 Ol9 Total incoming resources 191,069 190.920 EXPENDITURE Raislng donations and legaele$ Computer equipment Support eosts Management Meeting costs 2,870 904 Human resourees Wages Social security Pensions 69,463 13,469 60,578 11,792 89,223 78,587 Other Bank charges Other operating leases Professional Services Insurance Light and heat Telephone Printing postage & ststionery Sundries Rates and water Equipment Publications and subscriptions Travel Repairs Volunteer expenditure loo 21,000 3,995 3,031 1,493 1.669 4,610 950 1,423 1,163 738 463 710 21,000 3,090 2,766 2,019 1,416 4,302 862 965 584 790 698 1,419 560 40,473 42,450 This page does not forni part of the statutory fmancial statetnents Page 14
MANCHESTER PEOPLE FIRST DETAILED STATEMENT OF FtNANCIAL ACTIVITEES for the Year Ended 31 March 2024 31.3.24 31.3.23 Other Governance costs Accountancy and legal fees 2,514 2.484 Total resources expended 135,082 124427 Net income 55.987 66.493 This page does not fonn part of the statutory fmancial staternents Page 15