REGISTERED COMPANY NUMBER: 06339300 (England and Wales) REGISTERED CHARITY NUMBER: 1124426 REPORT F THE TRUSTEES AND FINANCIAL STA TEMENTS FOR THE YEAR ENDED 31 MARCH 202 FOR MANCHESTER PEOPLE FIRST Cadishead Accounlancy Services Limited Britannic House 657 Liverpool Road Irlam Manchester Lancashire M44 5XD
MANCHESTER PEOPLE FIRST CONTENTS OF THE FINANCIAL STA TEMENTS for the Year Ended 31 March 2025 Page Report of the Tru51ees I to 2 Independent Examiner's Report Statement of Financial Activilies Balance Sheet 6t07 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 2025 The trustees who are also direclors of the charity for the purposes of ihe Companies Act 2006, present their report with Ihe financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities.. Stalement of Recommended Practice applicable to charities preparing their accounts in aeeordance with ihe Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102) (effective l January 2019). OWECTIVES AND AcfiviTIES Objectives And aims The Company is a non-profit making organi5ation. Its objective 15 to Challenge discrimination against people with learning difficulties in Grealer Manchester and surrounding areas by The relief and support of such people ihrough 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 Irdining 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 a¢hieve full participation within the ommunily. Significant activities Manchester People First will help Learning Disabled people have more choice and control over their lives through accessible infomiation leading to more confident self advocates. Manchester People Firsl will do this using a variety of different methods including workshop5, conferences, infomalion days. social events and training. this will be for Learning Disabled people. professionals, volunteers. organisalion5 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 limiled company, limited by guarantee, as defined by the Companies Act 2006. Recruitment And appointment of new trustees The Company may by ordinary resolution appoinl a person who is willin8 to act 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 Chirity number 1124426 Page I
MANCHESTER PEOPLE FIRST REPORT OF THE TRUSTEES for the Year Ended 31 March 2025 Registered office 3 Broughton Street Cheetham Hill Manchester Greater Manchester M8 8RF REFERENCE AIYD ADMINISTRATIVE DETAILS Trustees Mr R J W Hughes Trustee (resigned 31.10.24) Mr R J W Hughes Trustee (appoinled O l.11.24) Mr P Hughes Trustee {appointed O l.11.24) Ms P Phillips Trustee (resigned 31.10.24) Ms P Phillips Truslee (appointed O l.11.24) Mr N L Rawcliffe Trustee (resigned 31.10.24) Mr N L Rawcli ffe Trusiee (appointed O l.11.24) Mr J D Timms Trustee (resigned 31.10.24) Miss R K Tailor Trustee (resigned 31.10.24) Mr A R Webb Trustee (appointed 01.11.24) Mr N J Cairns Trustee (appointed 01.11.24) Mr S Macdonald Trustee (appointed 01.11.24) Company Secretary Mr A A Needle Independent Ex9miner Colin Wilkinson FCA Cadishead Accountancy Services Limiied 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: Ms P Phillip5- Trustee Pa8e 2
tNDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF MANCHESTER PEOPLE FIRST Independent examiner's report to the trustee5 of MAnchester People First ('the tompany,) I report lo the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2025. 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 ihe 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 ¢arying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 201 l Act. Independent exwminer's statement I have completed my examination. I confimi that no matters have come to my attention in Connection with the examination giving me cause to believe.. accounting record5 were not kept in respect of the Company as required by section 386 of the 2006 Act. or the accounts do not accord wilh those records. or the accounts do not comply with the accounting requirements of seclion 396 of the 2006 Act other than any requiremenl 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 nol been prepared in accordance with ihe methods and principle5 of the Slatemenl of Recommended Practice for accounting and reporting by charities (applicable to ¢harilies preparing their a¢¢ounts 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 Brilannic House 657 Liverpool Road Irlam Manchester Lancashire M44 5XD Date: Page 3
MANCHESTER PEOPLE FIRST STA TEMENT OF FtNANCIAL ACTIVITIES for the Year Ended 31 March 202 31.3.25 Total funds 31.3.24 Total funds Unrestricted fund Restricted funds Notes INCOME AND ENDOWMENTS FROM Donations and legacies 2.453 950 3.403 1,500 Other trading activities 243 Inveslment income 4.676 4.676 9,265 Chgritable activities Self-advocacy Service audit assistant l Engagement Team Partnership board / LD Action Team Consultancy and training Just infomation project / Easy Read Hale crime granl Digital Healih Research Grants MMU Meds Research Grants Support 90.144 90,144 69,567 15,277 450 2.150 83.987 63.735 13,997 580 9,975 500 4,833 69,567 15,277 450 2,150 4.581 16,000 4,581 16,000 8,935 8,935 2.455 TotAI 121,935 93,248 215,183 191,070 The notes forn] part of these financial statements Page 4
MANCHESTER PEOPLE FIRST STATEMENT OF FtNANCIAL ACTIVITIES for the Year Ended 31 Mar¢h 2025 31.3.25 Total funds 31.3.24 Total funds Unrestricted fund Restricted funds Notes EXPENDITURE ON Raising funds 56 56 531 Charitable activities Self-advocacy Just infornialion project l Easy Read Service audit a5SiStanl / Engagement Team Partnership Board l LD Aclion Team Blackpool 2024 GM Lord Mayor Advice Party 4 Pari5 GP Training Breakthrough UK Hate crime grant Digital Health Research Don Giovanni donalion Michael Colins donation Animation Sessions MMU Meds research Break In 2019 Insurance 86.039 86,039 3,075 65,501 16,546 1,222 82.733 3.926 32.195 9,471 1,200 66 3.075 65.501 4.064 12,482 ,222 118 566 566 loo 100 202 161 38 1,273 516 2,055 300 2,055 300 400 400 1,384 1,384 120 136 Governanee costs 1,042 1,850 2,892 2,514 Total 101459 180254 135 083 NET INCOMEI(EXPKNDITURE) 20,476 14,453 34,929 55,987 RECONCILIATION OF FUNDS TotAI funds brought forw4rd 197,556 31,587 229.143 173,156 Transfer funds 13,355 (13.355} TOTAL FUNDS CARRIED FORWARD 231387 264 072 229 143 The notes fomi part of these financial slatements Pa8e 5
MANCHESTER PEOPLE FIRST BALANCE SHEET 31 March 2025 31.3.25 Total funds 31.3.24 Total funds Unreslricted fund Restricled funds Notes FIXED ASSETS Tangible assets CURRENT ASSETS Debtors Prepayments and accrued income Cash at bank and in hand 5.673 2,324 233,661 5.673 2.324 266.346 10,729 1,500 220 807 241,658 32.685 274,343 233.036 CREDITORS Amounts falling due within one year (3.628) (6,643) (10.271) {3,893) NET CURRENT ASSETS 238 030 264 072 229 143 TOTAL ASSETS LESS CURRENT LIABILITIES 238.030 26,042 264,072 229,143 NET ASSETS 238 030 264 072 229 143 FUNDS Unrestricted funds Restricted 10 231.387 197,556 TOTAL FUNDS 264 072 229 143 The notes forni part of these financial statements Page 7
MANCHESTER PEOPLE FIRST BALANCE SHEET - CONTINUED 31 March 2025 The charitable eompany 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 ¢ompany to obtain an audil 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 responsibililies for (a) ensuring that the charitable wmpany keeps accounting records that comply with Se¢tions 386 and 387 of the. Companies Act 2006 and preparing financial slatements which give a true and fair view of the stale of affairs of the charitable company as at the end of each financial year and of ils 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 A¢1 2006 relating lo financial statements, so far as applicable lo the charitable company. (b) These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject lo the small companies regime. The financial statements were approved by the Board of Trustees and authorised for issue on "t5.'.0.c.k...2.02Jd were signed on its behalfby: Phillips - Trustee The notes forni part of these financial staternents Page 7
MANCHESTER PEOPLE FlliST NOTES TO THE FtNANCIAL STA TEMENrs for ihe Year Ended 31 March 2025 AccouwfiNG POLICIES Basis of preparing the financial stst¢ments The financial statements of ihe charitable company, which is a public benefit entity under FRS 102. have been prepared in accordance with the Charilies SORP (FRS 102) 'Accounting and Reporting by Charities.. Statement of Recommended Practice applicable lo charitie5 preparing their accounts in accordance with the Financial Reporting Standard applic&ble 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 Republi¢ 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 Statemenl of Financial Activities once the charity has entitlement lo the funds, it is probable that Ihe 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 ihe 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 rel iably. Expendilure is a¢¢ouni¢d for on an ac¢ru&ls basis and has been classified under headings that aggregale all cosl related to the category. Where costs cannot be directly attributed to Particular headings they have been allocaled to aclivilies on a basis ¢onsisient with the use of resources. Tfinglble fixed assets Deprecialion is provided al the following annual rates in order to write off each asset over its estimated useful life. Computer equipment 330/0 on reducing balance TaxRtion The charity is exempt from corporation tax on ils charitable activities. Fund *¢counting Unrestricled funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricled fund5 can only be used for particular restricted purposes Within the objects of the charity. Restriclions arise when specified by the donor or when fijnds are raised for particular reslricted purposes. Further explanation of the nature and purpose of each fund is included in the noles to the financial statements. Hir¢ purchase and leasing commitments Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over Ihe 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 ihe Stalement of Financial Activities in the period to which they relate. Page 8 continued...
MANCHESTER PEOPLE FIRST NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 March 2025 OTHER TRADING ACTIVITIES 31.3.25 31.3.24 (hher income -243 INVESTMENT INCOME 31.3.25 31.3.24 Deposit account interest 4.676 NET INCOMEI{EXPENDITURE) Net in¢omel(expenditure) is stated after chargingl(crediting)'. 31.3.25 31.3.24 Depreciation - owned assets Other operating leases 21,000 TRUSTEES, REMUNERATION AND BENEFITS There were no truslees, remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024. Trustees, expenses There were no Irustees, expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024. Page 9 continued...
MANCHESTER PEOPLE FIRST NOTES TO THE FtNANCIAL STATEMENTS - continued for the Year Ended 31 March 2025 COMPARATIVES FOR THE STATEMENT OF FINAIYCIAL ACTIVITIES Unrestricted fund Restricted funds Total funds INCOME AND ENDOWMENTS FROM Donations and legacies 1.500 1,500 Charitable Activities Self-advocacylGranls 91,409 88.653 180,062 Other trading activities Investment income 100 143 243 Tot41 100 774 191070 EXPENDITURE ON Raising funds 497 34 531 Charitable Ictlvities Self-advocacy/Grants 134 551 Total 135 082 Page 9 continued...
MANCHESTER PEOPLE FIRST NOTES TO THE FtNANCIAL STATEMENTS - continued for the Year Ended 31 March 2025 Unrestricted fund Restricted funds Total funds NET INCOME 13.870 42,117 55,987 RECONCILIATION OF FUNDS TotAI (unds brought forward 159.475 13,681 173,156 Transfer funds 24,211 (24.211) TOTAL FUNDS CARRIED FORWARD 197 556 229 143 TANGIBLE FIXED ASSETS Computer equipment COST At l April 2024 and 31 March 2025 DEPRECIATIO]Y Ai l April 2024 Charge for year 2,271 At 31 March 2025 NET BOOK VALUE At 31 March 2025 At 31 March 2024 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.3.25 31.3.24 Trade debtors Pa8ell continued...
MANCHESTER PEOPLE FIRST NOTES TO THE FtNANCIAL STA TEMENTS - continued for the Year End¢d 31 March 202 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.3.25 31.3.24 Accrued expense5 10.271 10.271 3.893 io. MOVEMENT IN FUNDS Net movement in funds At 31.3.25 At 1.4.24 Funds General fund Restricted fund 197,556 31,587 33.831 1,098 231,387 32,685 TOTAL FIINDS 229 143 264 072 Net movement in funds, included in the above Are as follows.. Incoming resources Resources expended Movement in funds Unrestricted funds General fund Restricted fund 121.935 93.248 (101,459) (78.795) 20,476 14,453 TOTAL FUNDS 215 183 180 254) Compar*¢lves for movement In funds Net movement in fund5 At 31.3.24 At 1.4.23 UDre$tricted fund8 General fund Restricted fund 159,475 13,681 38,081 17,906 197,556 31,587 TOTAL FUNDS 173,156 229 143 Comparative nel movement in funds. included in the above are &8 follows: Incoming resource5 Resources expended Movement in funds UThrtstricted fund8 General fund Restricled fund 100,774 90.296 {86,904) (48,179) 13,870 42.117 TOTAL FUNDS 191070 135,083) Page 12 continued...
MANCHESTER PEOPLE FIRST NOTES TO THE FINANCIAL STATEMENTS - Gontinued for the Year Ended 31 March 2025 io. MOVEMENT IN FUNDS- continued A cuent year 12 months and prior year 12 months combined position is as follows: Net movement in funds At 31.3.25 At 1.4.23 Unrestricted funds General fund Reslricted fund 159,475 13,681 71.912 19.004 231.387 32,685 TOTAL FUNDS 173 156 90,916 264 072 A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows.. Incoming resources Resources expended Movement in funds Unrestricted funds General fund Restricted fund 222.708 183,544 (188,362) (126,974) 34.346 56,570 TOTAL FUNDS 406 252 315 336) RELATED PARTY DISCLOSURES There were no related party transactions for the year ended 31 March 2025. 12. STAFF COSTS The average monthly number of employees during the year was as follows.. 31.3.25 31.3.24 Management Support No employees received emoluments in excess of £60.000. 13. LEASING AGREEMENTS Minimum lease payments under non-can¢ellable operaling leases fall due as follows: 31.3.25 31.3.24 Within one year 23,000 21.000 Page 13
MANCHESTER PEOPLE FIRST DETAILED ST ATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 31 March 2025 31.3.25 31.3.24 INCOME AND ENDOWMENTS Don&tions and legaeies Donations 2,453 1.500 Other tr4ding aetivities Other income 243 Investment income Deposit account interesl 4.676 9,265 ChAritAble Activities Consultancy and training Just info project Support Grants 9,807 2,150 13.919 182 178 580 9.975 2,454 167 053 208 054 180062 TotAI incoming resources 215,183 191.070 EXPENDITURE Raising donations And legAcies Computer equipment Support costs ManAgement Meeting costs 4,369 2.870 Hum4n resources Wage5 Social security Pensions 97,488 13,449 69,463 13,469 117,655 89,223 Other Other operating leases Professional Services Insurance Light and heat Telephone Printing postage & stationery Sundries Rates and water Equipment Publications and subscriptions Travel Repairs Volunteer expenditure Staff training 23,000 5,048 1,933 2,971 1,215 3,367 1.364 1,205 4,583 1.424 843 2,620 1,385 21,000 3,090 2,766 2,019 1,416 4.302 862 965 584 790 698 1,419 560 55,338 40.473 This page does not fom part of the statutory financial statements Page 14
MANCHESTER PEOPLE FIRST DETAILED STA TEMENT OF FtNANCIAL ACTIVITIES for the Year Ended 31 March 2025 31.3.25 31.3.24 Other Governlnee costs Accountancy and legal fees 2,892 Tolal resources expended 180254 135.083 Net income 34.929 Thi5 page does noi forni part of the Stalory financial statements Page 15