Charity Registration No. 1178213
PEOPLE FIRST FORUM
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
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10 Bridge Street
Christchurch
Dorset
BH23 1EF
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PEOPLE FIRST FORUM
CONTENTS
| Page | |
|---|---|
| Charity informaton | 1 |
| Trustees' report | 2 - 7 |
| Independent examiner's report | 8 - 9 |
| Statement of fnancial actvites | 10 |
| Balance sheet | 11 |
| Notes to the fnancial statements | 12 - 22 |
PEOPLE FIRST FORUM
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees Ms A Bale Mr S Shave Mr S Hayward Ms L Selby Mr C Sheldrick Ms R Crook Mr W Shaw Mr L Hebditch Mr M Dyde Ms S Peters Mr D Murray Mr I Gavin Mr A Williams Ms A Parsons (Manager) Ms A Frost (Assistant Manager with Learning Disabilities)
Charity number 1178213 Independent examiner TC Group 10 Bridge Street Christchurch Dorset BH23 1EF Bankers CAF Bank Limited, 25 Kings Hill Avenue, West Malling, ME19 4JQ
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FOR THE YEAR ENDED 31 MARCH 2024
PEOPLE FIRST FORUM
TRUSTEES' REPORT
The Charity Trustees present their report and the financial statements for the year ended 31 March 2024.
Status and Administration
The Charity became an incorporated and registered charity on 2 May 2018. The Charity commenced its activities on 1 July 2018 as a Charitable Incorporated Organisation (CIO) by combining the assets, liabilities and operations of Bournemouth People First and of Poole Forum both registered charities and limited companies which ceased all their activities at the same time.
The financial statements have been prepared in accordance with the accounting policies set out in the notes to the financial statements and comply with the charity's governing document, the Charities Act 2011 and “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)” (as amended for accounting periods commencing from 1 January 2016).
Objectives and activities
The charity’s objectives are to promote any charitable purpose for the benefit of persons who have a learning disability in the county of Dorset.
The principal activities of the charity are:
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Promoting self-advocacy for Forum members so that they can individually and collectively express their needs and aspirations.
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Enabling the Forum members to influence initiatives and policies which affect their lives.
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Providing information to members and the wider community about the Forum and the lives of people with learning disabilities.
Organisational Structure
People First Forum is governed by its Board of Trustees, which is responsible for setting the strategic direction of the organisation and the policy of the charity. The Trustees carry the ultimate responsibility for the conduct of People First Forum and for ensuring that the charity satisfies its legal and contractual obligations. The Trustees meet every six weeks or as a minimum quarterly and delegate the day-to-day operation of the organisation to the Managers. The Trustees are independent from management.
Appointment of Charity Trustees
At the second annual general meeting of the members of the CIO all the charity trustees shall retire from office. At every subsequent annual general meeting of the members of the CIO, one-third of the charity trustees shall retire from office by rotation. Trustees may at any time decide to appoint a new charity trustee, but a person so appointed by the charity trustees shall retire at the conclusion of the next annual general meeting after the date of his or her appointment.
Any person who retires as a charity trustee by rotation or by giving notice to the CIO is eligible for reappointment. A charity trustee who has served for three consecutive terms may not be reappointed for a fourth consecutive term, unless the charity trustees consider it is in the best interests of the CIO to do so but may be reappointed after an interval of at least three years.
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.
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PEOPLE FIRST FORUM
TRUSTEES' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Review of Activities and Future Developments
The year ended 31 March 2024 has been a particularly busy year, which has seen the continuation and expansion of our services.
People First Forum has continued to deliver a range of activities, promoting the rights, choices, and equality of people with learning disabilities living in Bournemouth, Christchurch, and Poole.
All our work is underpinned by the Bill of Rights, which was written by people with learning disabilities across all of Dorset. Whilst maintaining our independence, we continued to work closely with our many partners including BCP Council and NHS Dorset.
This year we were successful in getting a couple of grant funding applications which allowed us to expand our services. We have run many activities as well as having stalls and visits at various places including schools, day centres and residential homes. There has also been a lot more of a focus on developing and delivering learning disability and autism awareness training, including our involvement in the Oliver McGowan Mandatory Training Programme locally.
Some of our key areas of work from 1st April 2023 - 31st March 2024
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Friends Forum continues once a month online as this seems to still be a popular choice for our members. Speakers and activities have also included: County Lines awareness, the right care and support, having a good life. In August we also ran one face to face session, a picnic in the park as an opportunity for getting together.
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Our Self Advocates work in our easy read information service, producing information for ourselves and other organisations including internet safety tips, updates to BCP Council factsheets, Healthwatch information and the BCP council Terms of Reference.
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We have successfully developed and delivered training packages both online and face to face. This includes BCP Care Certificate, Learning Disability and Autism Awareness and expanding to deliver Oliver McGowan Mandatory training across Dorset.
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We are on our second year of The National Lottery, Reaching Communities Fund, for a project called ‘On The Move’. The project hired a new staff member from April 2023 and purchased a van for going to where our members need us. Speaking up groups, workshops and activities are being delivered monthly and have been highly successful so far. This also enabled us to restart Go Forum, a monthly speaking up group.
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PEOPLE FIRST FORUM
TRUSTEES' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
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Our work with our statutory partners has continued throughout the year and our core work has included :
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The BCP Learning Disability Partnership Board is still online but is planning several face-to-face meetings a year. We have been involved in the co-production and co-leadership of the Board meetings and their Action Groups. This has included keeping our members updated on; health, keeping safe and housing/support.
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We have been involved with updating BCP Council’s Big Plan for learning disabilities.
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We continue to be part of the Safe Places National Network. We have updated all the Safe Places and have been supporting BCP Council to get ready for a trial to expand the scheme, opening it up to all, starting in Bournemouth.
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We continued to use our Facebook page for ‘Go Live’ videos on Facebook. Staff with learning disabilities have got more involved in the planning and delivery of the ‘Go Live’ videos, taking the lead.
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We continue to have a phoneline for Advice, Information and Advocacy diverting to staff mobile phones. We have raised ongoing concerns to BCP Council about a few of our members home support.
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We continue to take part and speak up about the needs of people with learning disabilities at many other groups and Boards including Dorset Healthcare Engagement Forum, LeDer meetings (which look at the early deaths of people with learning disabilities) and the CPS Hate Crime Scrutiny Panel and now a Dorset Healthcare Easy Read Information Group.
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Working with NHS Dorset we have been updating the Yellow Health Books and making them editable online.
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People First Forum employs people with learning disabilities to deliver our services. In addition, it offers a range of voluntary opportunities to members, including project work, administration work, peer representation, delivering training and leadership of the organisation. We continued to support staff with staff team meetings online and phone calls.
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PEOPLE FIRST FORUM
TRUSTEES' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
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We have continued to run our very successful Witness Preparation and Profiling Service supporting victims and witness’ through the justice system. This project goes from strength to strength and is funded by the Office of Dorset Police Crime Commissioner and BCP Council.
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We have organised and run two more face to face Big Night Out’s With Suttles. We have an additional room within the club, and it goes from strength to strength. 5 new people were trained as DJ’s, expanding, and making our DJ collective more diverse. All the DJ’s got to showcase their skills at the Big Night’s Out With Suttles.
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Some of our DJ’s were lucky enough to DJ again at Camp Bestival, they even met Sam Ryder. Camp Bestival is a fantastic platform for showing the public what people with learning disabilities can achieve.
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We have been attending meetings called ‘Your Voice’ online to talk with other self-advocacy organisation’s across the country about how we can help our members. These meetings have been very helpful in sharing information and resources.
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BCP Council have been reviewing their Day Opportunities which we have been fully involved in. We have supported people with learning disabilities to have their say and make sure the review is being done in co-production.
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At our AGM we elected our new Management Committee, ensuring all groups of people with learning disabilities are represented. We also welcomed Extraordinary Bodies to tell us about their work and inspire our members.
The future
We will continue to reach more members with our ‘On The Move’ project and become better known within our community. We have just been contracted to continue delivering Oliver McGowan Mandatory training across Dorset, which will see a big increase in our work output. We will also invest in People First Forum’s future planning, supported by Lloyds Bank Foundation for England & Wales.
Financial review
The unrestricted incoming resources for the year amounted to £192,954 (2023 £133,599) from which expenditure of £133,425 (2023 £145,947) was incurred. The general reserves at the end of the year were £150,199 (2023 £90,670).
The restricted incoming resources for the year amounted to £119,683 (2023 £108,328) from which expenditure of £115,844 (2023 £64,568) was incurred. The restricted fund balances at the end of the year were £18,379 (2023 £14,540).
Reserves
People First Forum is required to ensure that free monies are available to meet any reasonably foreseeable contingency in each financial year.
The Trustees have set a minimum of £50,000 as their internal reserves policy. The reserves should only be spent on keeping the charity and its services going.
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PEOPLE FIRST FORUM
TRUSTEES' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Risk Assessment
The major risks, to which the charity is exposed, as identified by the Charity Trustees, have been reviewed and systems have been established to mitigate those risks. To that end People First Forum is continually monitoring and managing its risk and ensuring action plans are in place to mitigate its key risks.
Public Benefit
The Trustees have given due regard to public benefit when planning the charity’s activities, in accordance with of the Charity Commission’s General Guidance on Public Benefit (January 2013).
The paragraphs above set out our activities, achievements and performance during the year which are directly related to the objects and purposes for which the charity exists. The charity achieves its principal objects and purposes through providing help, advice and facilities to any members of the public with learning disabilities in the local community who request help. These benefits are directly related to the aims of the charity and are fully compliant with the Charity Commission Principles on Public Benefit.
Volunteers
Volunteers work a mix of days and hours, but a total of 16 hours are given by our volunteers each week i.e. almost £278.40 using hourly rates from the Office for National Statistics Annual Survey of Hours and Earnings.
Structure, governance and management
The charity is a Charitable Incorporated Organisation.
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PEOPLE FIRST FORUM
TRUSTEES' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
The trustees who served during the year and up to the date of signature of the financial statements were: Ms A Bale Mr S Shave Mr S Hayward Ms L Selby Mr C Sheldrick Ms R Crook Mr W Shaw Mr L Hebditch Mr M Dyde Ms S Peters Mr D Murray Mr I Gavin Mr A Williams
The trustees' report was approved by the Board of Trustees.
Mr W Shaw
Trustee Dated: 28 October 2024
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PEOPLE FIRST FORUM
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF PEOPLE FIRST FORUM
I report to the trustees on my examination of the financial statements of People First Forum (the charity) for the year ended 31 March 2024.
Responsibilities and basis of report
As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (the 2011 Act).
I report in respect of my examination of the charity’s financial statements carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Independent examiner's statement
Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accountants, which is one of the listed bodies.
Your attention is drawn to the fact that the charity has prepared financial statements in accordance with Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn.
I understand that this has been done in order for financial statements to provide a true and fair view in accordance with Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.
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PEOPLE FIRST FORUM
INDEPENDENT EXAMINER'S REPORT (CONTINUED)
TO THE TRUSTEES OF PEOPLE FIRST FORUM
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 that in any material respect:
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1 accounting records were not kept in respect of the charity as required by section 130 of the 2011 Act; or
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2 the financial statements do not accord with those records; or
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3 the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.
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 financial statements to be reached.
Dean Pullen FCCA TC Group
10 Bridge Street Christchurch Dorset BH23 1EF
Dated: 31 October 2024
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PEOPLE FIRST FORUM
STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2024
| Unrestricted Restricted funds funds 2024 2024 Notes £ £ Income from: Donatons and grants 3 51,410 119,683 Charitable actvites 4 137,942 - Other trading actvites 5 325 - Investments 6 3,277 - Total income 192,954 119,683 Expenditure on: Charitable actvites 7 133,425 115,844 Net income for the year/ Net movement in funds 59,529 3,839 Fund balances at 1 April 2023 90,670 14,540 Fund balances at 31 March 2024 150,199 18,379 |
Total 2024 £ 171,093 137,942 325 3,277 312,637 249,269 63,368 105,210 168,578 |
Total 2023 £ 115,379 125,963 - 585 |
|---|---|---|
| 241,927 | ||
| 210,515 | ||
| 31,412 73,798 |
||
| 105,210 |
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
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PEOPLE FIRST FORUM
BALANCE SHEET
AS AT 31 MARCH 2024
| 2024 Notes £ Fixed assets Tangible assets 12 Current assets Debtors 13 309,338 Cash at bank and in hand 174,395 483,733 Creditors: amounts falling due within one year 14 (338,846) Net current assets Total assets less current liabilites Income funds Restricted funds 15 Unrestricted funds |
2023 £ £ 23,691 328,973 83,209 412,182 (333,757) 144,887 168,578 18,379 150,199 168,578 |
£ 26,785 78,425 |
|---|---|---|
| 105,210 | ||
| 14,540 90,670 |
||
| 105,210 |
The financial statements were approved by the Trustees on 28 October 2024
Mr W Shaw Trustee
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FOR THE YEAR ENDED 31 MARCH 2024
PEOPLE FIRST FORUM
NOTES TO THE FINANCIAL STATEMENTS
1 Accounting policies
Charity information
People First Forum is a Charitable Incorporated Organisation. The registered office is Rossmore Leisure Centre, Herbert Avenue, Parkstone, Poole, Dorset, BH12 4HR
1.1 Accounting convention
The financial statements have been prepared in accordance with the charity's governing document, the Charities Act 2011 and “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)” (as amended for accounting periods commencing from 1 January 2016). The charity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.
The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest pound.
The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.
1.2 Going concern
At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
1.3 Charitable funds
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives unless the funds have been designated for other purposes.
Designated funds are unrestricted funds which have been earmarked for a particular purpose, within the objects of the charitable company, by the Trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charitable company. 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.
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PEOPLE FIRST FORUM
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
1 Accounting policies
(Continued)
1.4 Incoming resources
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
Income from grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.
1.5 Resources expended
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 insettlement 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. Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.
Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include back office costs, finance, personnel and payroll etc which supports the charity's activities. All support costs are deemed to relate to the charitable activity. Governance costs are those support costs incurred to meet the statutory and constitutional requirements of the charitable company.
1.6 Tangible fixed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
Computers 33% straight line Motor vehicles 20% straight line
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in net income/(expenditure) for the year.
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PEOPLE FIRST FORUM
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
1 Accounting policies
(Continued)
1.7 Impairment of fixed assets
At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).
1.8 Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
1.9 Financial instruments
The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
1.10 Employee benefits
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
1.11 Retirement benefits
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
2 Critical accounting estimates and judgements
In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
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PEOPLE FIRST FORUM
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
3 Donations and grants
| Unrestricted Restricted funds funds 2024 2024 £ £ Donatons and gifs 60 - Grants 51,350 119,683 51,410 119,683 For the year ended 31 March 2023 7,051 108,328 |
Total 2024 £ 60 171,033 171,093 |
Total 2023 £ 51 115,328 |
|---|---|---|
| 115,379 | ||
| 115,379 |
Included within the unrestricted grant income of £51,350 is:
a) £25,000 supported by Lloyds Bank Foundation for England & Wales. b) £25,000 awarded by the Postcode Lottery. This work has been made possible by an award from Postcode Local Trust, a grant-giving charity funded entirely by players of People’s Postcode Lottery.
4 Charitable activities
| BCP Council/NHS Dorset Dorset Healthcare University NHS Foundaton Trust Big Night Out With Sutles Easy Read Producton DWP Access to work NHS Dorset Health Projects Learning Disability Awareness training Other |
2024 £ 100,940 2,500 4,809 2,580 10,478 - 15,411 1,224 137,942 |
2023 £ 100,206 2,500 3,343 1,750 5,375 6,775 5,300 714 |
|---|---|---|
| 125,963 |
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PEOPLE FIRST FORUM
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
| 5 Other trading actvites Unrestricted funds 2024 £ Fundraising events 325 6 Investments Unrestricted funds 2024 £ Investment income 3,277 |
Total 2023 £ - |
|---|---|
| Total 2023 £ 585 |
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PEOPLE FIRST FORUM
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
7 Charitable activities
| Staf costs Depreciaton and impairment Training Travel and Subsistence Premises & Room Hire Insurance Marketng, Publicity and Promoton Statonery and Ofce Expenses Printng & copying Communicatons Equipment rental Gifs & Donatons Bank charges IT - sofware & support Miscellaneous expense Payroll Fees Other charitable expenditure Share of governance costs (see note 9) Analysis by fund Unrestricted funds Restricted funds For the year ended 31 March 2023 Unrestricted funds Restricted funds |
2024 £ 194,046 6,622 1,167 3,599 4,484 2,976 7,463 395 2,375 2,977 1,298 80 120 5,850 5,751 1,015 3,189 243,407 5,862 249,269 133,425 115,844 249,269 145,947 64,568 210,515 |
2023 £ 164,887 2,435 216 2,192 4,646 3,315 4,140 159 1,907 2,975 1,272 56 144 12,585 3,847 892 - |
|---|---|---|
| 205,668 4,847 |
||
| 210,515 | ||
| 145,947 64,568 |
||
| 210,515 | ||
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PEOPLE FIRST FORUM
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
8 Charitable activities - 2024 breakdown by fund
| General Fund | On The Move | Witness Profling | Total | |
|---|---|---|---|---|
| Access to work | 1,475 | - | - | 1,475 |
| Actvity Costs | - | 492 | - | 492 |
| Advertsing/Promotonal | 2,689 | (100) | - | 2,589 |
| AGM | 2,167 | - | - | 2,167 |
| Bank Charges | 120 | - | - | 120 |
| Big Night out - expenses | 1,577 | - | - | 1,577 |
| Dues and Subscriptons | 545 | - | - | 545 |
| Equipment Rental | 1,298 | - | - | 1,298 |
| Gifs & Donatons | 80 | - | - | 80 |
| Group & Volunteer expenses | 21 | 1,506 | 315 | 1,842 |
| Independent Examinaton | 2,700 | - | - | 2,700 |
| Insurance | 1,654 | 1,322 | - | 2,976 |
| IT - sofware & support | 1,860 | - | 2,800 | 4,660 |
| Learning Disability Awareness training | 1,714 |
- | - | 1,714 |
| costs | ||||
| Marketng & Publicity | 3,374 | - | 1,500 | 4,874 |
| Miscellaneous Expense | 187 | - | 700 | 887 |
| Ofce Expense | 883 | - | - | 883 |
| Ofce Hospitality | 871 | - | 79 | 950 |
| Ofce Statonery | 383 | - | 4 | 387 |
| Ofce Supplies | 78 | - | - | 78 |
| Organisatonal development | (1,250) | 1,250 | - | - |
| Payroll fees | 1,015 | - | - | 1,015 |
| Postage and Delivery | 370 | - | 25 | 395 |
| Premises - Rent | 3,960 | - | - | 3,960 |
| Printng & Copying | 965 | - | 62 | 1,027 |
| Professional Fees | 450 | - | - | 450 |
| Project, research and learning & | - | 1,190 | - | 1,190 |
| evaluaton | ||||
| Salares & Wages | 103,449 | 48,117 | 31,050 | 182,616 |
| Salaries - Pensions | 8,435 | 1,879 | 1,116 | 11,430 |
| Telephone & Broadband | 2,977 | - | - | 2,977 |
| Training | 327 | 442 | 399 | 1,168 |
| Travel and Meetngs | 2,778 | - | 822 | 3,600 |
| Vehicle Expense | - | 524 | - | 524 |
| Contributon to overheads | (20,350) | 10,350 | 10,000 | - |
| Depreciaton | 6,623 | - | - | 6,623 |
| Total expenses | 133,425 | 66,972 | 48,872 | 249,269 |
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PEOPLE FIRST FORUM
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
9 Support costs
| Support costs | ||
|---|---|---|
| Support costs Governance costs £ £ Legal and professional - - Independent Examinaton - 3,150 Subscriptons & registraton fees - 545 AGM & Annual Report - 2,167 - 5,862 Analysed between Charitable actvites - 5,862 |
2024 £ - 3,150 545 2,167 5,862 5,862 |
2023 £ 100 1,950 499 2,298 |
| 4,847 | ||
| 4,847 |
10 Trustees
None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.
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PEOPLE FIRST FORUM
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
11 Employees
Number of employees
The average monthly number of employees during the year was:
| Number of employees The average monthly number of employees during the year was: |
||
|---|---|---|
| Staf - no. of part tmers Employment costs Wages and salaries Social security costs Other pension costs |
2024 Number 16 2024 £ 170,125 12,491 11,430 194,046 |
2023 Number 15 |
| 2023 £ 143,469 11,282 10,136 |
||
| 164,887 |
Total remuneration of key management personnel during the year was £82,938 (2023: £68,432). Total remuneration includes pension contributions. Pension contributions were paid to 8 (2023: 7) staff under a defined contribution scheme. There were £nil (2023: £899) of accrued pension costs at the balance sheet date. There were no employees whose annual remuneration was £60,000 or more.
The average number of employees in the year was 16 (2023 – 15).
The full time equivalent staff numbers in the year was 5 (2023 - 5).
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PEOPLE FIRST FORUM
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
| 12 Tangible fxed assets Computers Motor vehicles £ £ Cost At 1 April 2023 - 29,220 Additons 3,528 - At 31 March 2024 3,528 29,220 Depreciaton and impairment At 1 April 2023 - 2,435 Depreciaton charged in the year 778 5,844 At 31 March 2024 778 8,279 Carrying amount At 31 March 2024 2,750 20,941 At 31 March 2023 - 26,785 13 Debtors 2024 Amounts falling due within one year: £ Other debtors 307,846 Prepayments and accrued income 1,492 309,338 14 Creditors: amounts falling due within one year 2024 Notes £ Deferred income 333,081 Accruals 5,765 338,846 |
Total £ 29,220 3,528 |
|---|---|
| 32,748 | |
| 2,435 6,622 |
|
| 9,057 | |
| 23,691 | |
| 26,785 | |
| 2023 £ 327,580 1,393 |
|
| 328,973 | |
| 2023 £ 327,580 6,177 |
|
| 333,757 |
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PEOPLE FIRST FORUM
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
15 Restricted funds
The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes:
| Movement in funds | Movement in funds | |||
|---|---|---|---|---|
| Balance at | Incoming | Resources | Balance at | |
| 1 April 2023 | resources | expended | 31 March 2024 | |
| £ | £ | £ | £ | |
| Natonal Lotery Community Fund - On The Move | 14,540 | 69,734 | (66,972) | 17,302 |
| Witness profling service | - | 49,949 | (48,872) | 1,077 |
| 14,540 | 119,683 | (115,844) | 18,379 |
Dorset Police/BCP Council fund the Witness Profiling Learning Disability Advisor role which supports victims and witnesses of crime through the criminal justice system.
The National Lottery, Reaching Communities has funded our 5 year project called On The Move. This will enable us to adapt our services to the needs of our members and go to where we are needed in the community; delivering workshops, speaking up and taking part in activities.
16 Analysis of net assets between funds
| Analysis of net assets between funds | ||
|---|---|---|
| Unrestricted funds Restricted funds 2024 2024 £ £ Fund balances at 31 March 2024 are represented by: Tangible assets 3,889 19,802 Current assets/(liabilites) 144,887 - 148,776 19,802 |
Total 2024 £ 23,691 144,887 168,578 |
Total 2023 £ 26,785 78,425 |
| 105,210 |
17 Related party transactions
There were no disclosable related party transactions during the year (2023 - none).
- 22 -
Charity Registration No. 1178213
PEOPLE FIRST FORUM
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
----- Start of picture text -----
10 Bridge Street
Christchurch
Dorset
BH23 1EF
----- End of picture text -----
PEOPLE FIRST FORUM
CONTENTS
| Page | |
|---|---|
| Charity informaton | 1 |
| Trustees' report | 2 - 7 |
| Independent examiner's report | 8 - 9 |
| Statement of fnancial actvites | 10 |
| Balance sheet | 11 |
| Notes to the fnancial statements | 12 - 22 |
PEOPLE FIRST FORUM
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees Ms A Bale Mr S Shave Mr S Hayward Ms L Selby Mr C Sheldrick Ms R Crook Mr W Shaw Mr L Hebditch Mr M Dyde Ms S Peters Mr D Murray Mr I Gavin Mr A Williams Ms A Parsons (Manager) Ms A Frost (Assistant Manager with Learning Disabilities)
Charity number 1178213 Independent examiner TC Group 10 Bridge Street Christchurch Dorset BH23 1EF Bankers CAF Bank Limited, 25 Kings Hill Avenue, West Malling, ME19 4JQ
- 1 -
FOR THE YEAR ENDED 31 MARCH 2024
PEOPLE FIRST FORUM
TRUSTEES' REPORT
The Charity Trustees present their report and the financial statements for the year ended 31 March 2024.
Status and Administration
The Charity became an incorporated and registered charity on 2 May 2018. The Charity commenced its activities on 1 July 2018 as a Charitable Incorporated Organisation (CIO) by combining the assets, liabilities and operations of Bournemouth People First and of Poole Forum both registered charities and limited companies which ceased all their activities at the same time.
The financial statements have been prepared in accordance with the accounting policies set out in the notes to the financial statements and comply with the charity's governing document, the Charities Act 2011 and “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)” (as amended for accounting periods commencing from 1 January 2016).
Objectives and activities
The charity’s objectives are to promote any charitable purpose for the benefit of persons who have a learning disability in the county of Dorset.
The principal activities of the charity are:
-
Promoting self-advocacy for Forum members so that they can individually and collectively express their needs and aspirations.
-
Enabling the Forum members to influence initiatives and policies which affect their lives.
-
Providing information to members and the wider community about the Forum and the lives of people with learning disabilities.
Organisational Structure
People First Forum is governed by its Board of Trustees, which is responsible for setting the strategic direction of the organisation and the policy of the charity. The Trustees carry the ultimate responsibility for the conduct of People First Forum and for ensuring that the charity satisfies its legal and contractual obligations. The Trustees meet every six weeks or as a minimum quarterly and delegate the day-to-day operation of the organisation to the Managers. The Trustees are independent from management.
Appointment of Charity Trustees
At the second annual general meeting of the members of the CIO all the charity trustees shall retire from office. At every subsequent annual general meeting of the members of the CIO, one-third of the charity trustees shall retire from office by rotation. Trustees may at any time decide to appoint a new charity trustee, but a person so appointed by the charity trustees shall retire at the conclusion of the next annual general meeting after the date of his or her appointment.
Any person who retires as a charity trustee by rotation or by giving notice to the CIO is eligible for reappointment. A charity trustee who has served for three consecutive terms may not be reappointed for a fourth consecutive term, unless the charity trustees consider it is in the best interests of the CIO to do so but may be reappointed after an interval of at least three years.
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.
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PEOPLE FIRST FORUM
TRUSTEES' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Review of Activities and Future Developments
The year ended 31 March 2024 has been a particularly busy year, which has seen the continuation and expansion of our services.
People First Forum has continued to deliver a range of activities, promoting the rights, choices, and equality of people with learning disabilities living in Bournemouth, Christchurch, and Poole.
All our work is underpinned by the Bill of Rights, which was written by people with learning disabilities across all of Dorset. Whilst maintaining our independence, we continued to work closely with our many partners including BCP Council and NHS Dorset.
This year we were successful in getting a couple of grant funding applications which allowed us to expand our services. We have run many activities as well as having stalls and visits at various places including schools, day centres and residential homes. There has also been a lot more of a focus on developing and delivering learning disability and autism awareness training, including our involvement in the Oliver McGowan Mandatory Training Programme locally.
Some of our key areas of work from 1st April 2023 - 31st March 2024
-
Friends Forum continues once a month online as this seems to still be a popular choice for our members. Speakers and activities have also included: County Lines awareness, the right care and support, having a good life. In August we also ran one face to face session, a picnic in the park as an opportunity for getting together.
-
Our Self Advocates work in our easy read information service, producing information for ourselves and other organisations including internet safety tips, updates to BCP Council factsheets, Healthwatch information and the BCP council Terms of Reference.
-
We have successfully developed and delivered training packages both online and face to face. This includes BCP Care Certificate, Learning Disability and Autism Awareness and expanding to deliver Oliver McGowan Mandatory training across Dorset.
-
We are on our second year of The National Lottery, Reaching Communities Fund, for a project called ‘On The Move’. The project hired a new staff member from April 2023 and purchased a van for going to where our members need us. Speaking up groups, workshops and activities are being delivered monthly and have been highly successful so far. This also enabled us to restart Go Forum, a monthly speaking up group.
-
3 -
PEOPLE FIRST FORUM
TRUSTEES' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
-
Our work with our statutory partners has continued throughout the year and our core work has included :
-
The BCP Learning Disability Partnership Board is still online but is planning several face-to-face meetings a year. We have been involved in the co-production and co-leadership of the Board meetings and their Action Groups. This has included keeping our members updated on; health, keeping safe and housing/support.
-
We have been involved with updating BCP Council’s Big Plan for learning disabilities.
-
We continue to be part of the Safe Places National Network. We have updated all the Safe Places and have been supporting BCP Council to get ready for a trial to expand the scheme, opening it up to all, starting in Bournemouth.
-
We continued to use our Facebook page for ‘Go Live’ videos on Facebook. Staff with learning disabilities have got more involved in the planning and delivery of the ‘Go Live’ videos, taking the lead.
-
We continue to have a phoneline for Advice, Information and Advocacy diverting to staff mobile phones. We have raised ongoing concerns to BCP Council about a few of our members home support.
-
We continue to take part and speak up about the needs of people with learning disabilities at many other groups and Boards including Dorset Healthcare Engagement Forum, LeDer meetings (which look at the early deaths of people with learning disabilities) and the CPS Hate Crime Scrutiny Panel and now a Dorset Healthcare Easy Read Information Group.
-
Working with NHS Dorset we have been updating the Yellow Health Books and making them editable online.
-
People First Forum employs people with learning disabilities to deliver our services. In addition, it offers a range of voluntary opportunities to members, including project work, administration work, peer representation, delivering training and leadership of the organisation. We continued to support staff with staff team meetings online and phone calls.
-
4 -
PEOPLE FIRST FORUM
TRUSTEES' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
-
We have continued to run our very successful Witness Preparation and Profiling Service supporting victims and witness’ through the justice system. This project goes from strength to strength and is funded by the Office of Dorset Police Crime Commissioner and BCP Council.
-
We have organised and run two more face to face Big Night Out’s With Suttles. We have an additional room within the club, and it goes from strength to strength. 5 new people were trained as DJ’s, expanding, and making our DJ collective more diverse. All the DJ’s got to showcase their skills at the Big Night’s Out With Suttles.
-
Some of our DJ’s were lucky enough to DJ again at Camp Bestival, they even met Sam Ryder. Camp Bestival is a fantastic platform for showing the public what people with learning disabilities can achieve.
-
We have been attending meetings called ‘Your Voice’ online to talk with other self-advocacy organisation’s across the country about how we can help our members. These meetings have been very helpful in sharing information and resources.
-
BCP Council have been reviewing their Day Opportunities which we have been fully involved in. We have supported people with learning disabilities to have their say and make sure the review is being done in co-production.
-
At our AGM we elected our new Management Committee, ensuring all groups of people with learning disabilities are represented. We also welcomed Extraordinary Bodies to tell us about their work and inspire our members.
The future
We will continue to reach more members with our ‘On The Move’ project and become better known within our community. We have just been contracted to continue delivering Oliver McGowan Mandatory training across Dorset, which will see a big increase in our work output. We will also invest in People First Forum’s future planning, supported by Lloyds Bank Foundation for England & Wales.
Financial review
The unrestricted incoming resources for the year amounted to £192,954 (2023 £133,599) from which expenditure of £133,425 (2023 £145,947) was incurred. The general reserves at the end of the year were £150,199 (2023 £90,670).
The restricted incoming resources for the year amounted to £119,683 (2023 £108,328) from which expenditure of £115,844 (2023 £64,568) was incurred. The restricted fund balances at the end of the year were £18,379 (2023 £14,540).
Reserves
People First Forum is required to ensure that free monies are available to meet any reasonably foreseeable contingency in each financial year.
The Trustees have set a minimum of £50,000 as their internal reserves policy. The reserves should only be spent on keeping the charity and its services going.
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PEOPLE FIRST FORUM
TRUSTEES' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Risk Assessment
The major risks, to which the charity is exposed, as identified by the Charity Trustees, have been reviewed and systems have been established to mitigate those risks. To that end People First Forum is continually monitoring and managing its risk and ensuring action plans are in place to mitigate its key risks.
Public Benefit
The Trustees have given due regard to public benefit when planning the charity’s activities, in accordance with of the Charity Commission’s General Guidance on Public Benefit (January 2013).
The paragraphs above set out our activities, achievements and performance during the year which are directly related to the objects and purposes for which the charity exists. The charity achieves its principal objects and purposes through providing help, advice and facilities to any members of the public with learning disabilities in the local community who request help. These benefits are directly related to the aims of the charity and are fully compliant with the Charity Commission Principles on Public Benefit.
Volunteers
Volunteers work a mix of days and hours, but a total of 16 hours are given by our volunteers each week i.e. almost £278.40 using hourly rates from the Office for National Statistics Annual Survey of Hours and Earnings.
Structure, governance and management
The charity is a Charitable Incorporated Organisation.
- 6 -
PEOPLE FIRST FORUM
TRUSTEES' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
The trustees who served during the year and up to the date of signature of the financial statements were: Ms A Bale Mr S Shave Mr S Hayward Ms L Selby Mr C Sheldrick Ms R Crook Mr W Shaw Mr L Hebditch Mr M Dyde Ms S Peters Mr D Murray Mr I Gavin Mr A Williams
The trustees' report was approved by the Board of Trustees.
Mr W Shaw
Trustee Dated: 28 October 2024
- 7 -
PEOPLE FIRST FORUM
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF PEOPLE FIRST FORUM
I report to the trustees on my examination of the financial statements of People First Forum (the charity) for the year ended 31 March 2024.
Responsibilities and basis of report
As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (the 2011 Act).
I report in respect of my examination of the charity’s financial statements carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Independent examiner's statement
Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accountants, which is one of the listed bodies.
Your attention is drawn to the fact that the charity has prepared financial statements in accordance with Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn.
I understand that this has been done in order for financial statements to provide a true and fair view in accordance with Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.
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PEOPLE FIRST FORUM
INDEPENDENT EXAMINER'S REPORT (CONTINUED)
TO THE TRUSTEES OF PEOPLE FIRST FORUM
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 that in any material respect:
-
1 accounting records were not kept in respect of the charity as required by section 130 of the 2011 Act; or
-
2 the financial statements do not accord with those records; or
-
3 the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.
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 financial statements to be reached.
Dean Pullen FCCA TC Group
10 Bridge Street Christchurch Dorset BH23 1EF
Dated: 31 October 2024
- 9 -
PEOPLE FIRST FORUM
STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2024
| Unrestricted Restricted funds funds 2024 2024 Notes £ £ Income from: Donatons and grants 3 51,410 119,683 Charitable actvites 4 137,942 - Other trading actvites 5 325 - Investments 6 3,277 - Total income 192,954 119,683 Expenditure on: Charitable actvites 7 133,425 115,844 Net income for the year/ Net movement in funds 59,529 3,839 Fund balances at 1 April 2023 90,670 14,540 Fund balances at 31 March 2024 150,199 18,379 |
Total 2024 £ 171,093 137,942 325 3,277 312,637 249,269 63,368 105,210 168,578 |
Total 2023 £ 115,379 125,963 - 585 |
|---|---|---|
| 241,927 | ||
| 210,515 | ||
| 31,412 73,798 |
||
| 105,210 |
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
- 10 -
PEOPLE FIRST FORUM
BALANCE SHEET
AS AT 31 MARCH 2024
| 2024 Notes £ Fixed assets Tangible assets 12 Current assets Debtors 13 309,338 Cash at bank and in hand 174,395 483,733 Creditors: amounts falling due within one year 14 (338,846) Net current assets Total assets less current liabilites Income funds Restricted funds 15 Unrestricted funds |
2023 £ £ 23,691 328,973 83,209 412,182 (333,757) 144,887 168,578 18,379 150,199 168,578 |
£ 26,785 78,425 |
|---|---|---|
| 105,210 | ||
| 14,540 90,670 |
||
| 105,210 |
The financial statements were approved by the Trustees on 28 October 2024
Mr W Shaw Trustee
- 11 -
FOR THE YEAR ENDED 31 MARCH 2024
PEOPLE FIRST FORUM
NOTES TO THE FINANCIAL STATEMENTS
1 Accounting policies
Charity information
People First Forum is a Charitable Incorporated Organisation. The registered office is Rossmore Leisure Centre, Herbert Avenue, Parkstone, Poole, Dorset, BH12 4HR
1.1 Accounting convention
The financial statements have been prepared in accordance with the charity's governing document, the Charities Act 2011 and “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)” (as amended for accounting periods commencing from 1 January 2016). The charity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.
The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest pound.
The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.
1.2 Going concern
At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
1.3 Charitable funds
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives unless the funds have been designated for other purposes.
Designated funds are unrestricted funds which have been earmarked for a particular purpose, within the objects of the charitable company, by the Trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charitable company. 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.
- 12 -
PEOPLE FIRST FORUM
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
1 Accounting policies
(Continued)
1.4 Incoming resources
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
Income from grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.
1.5 Resources expended
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 insettlement 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. Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.
Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include back office costs, finance, personnel and payroll etc which supports the charity's activities. All support costs are deemed to relate to the charitable activity. Governance costs are those support costs incurred to meet the statutory and constitutional requirements of the charitable company.
1.6 Tangible fixed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
Computers 33% straight line Motor vehicles 20% straight line
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in net income/(expenditure) for the year.
- 13 -
PEOPLE FIRST FORUM
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
1 Accounting policies
(Continued)
1.7 Impairment of fixed assets
At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).
1.8 Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
1.9 Financial instruments
The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
1.10 Employee benefits
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
1.11 Retirement benefits
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
2 Critical accounting estimates and judgements
In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
- 14 -
PEOPLE FIRST FORUM
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
3 Donations and grants
| Unrestricted Restricted funds funds 2024 2024 £ £ Donatons and gifs 60 - Grants 51,350 119,683 51,410 119,683 For the year ended 31 March 2023 7,051 108,328 |
Total 2024 £ 60 171,033 171,093 |
Total 2023 £ 51 115,328 |
|---|---|---|
| 115,379 | ||
| 115,379 |
Included within the unrestricted grant income of £51,350 is:
a) £25,000 supported by Lloyds Bank Foundation for England & Wales. b) £25,000 awarded by the Postcode Lottery. This work has been made possible by an award from Postcode Local Trust, a grant-giving charity funded entirely by players of People’s Postcode Lottery.
4 Charitable activities
| BCP Council/NHS Dorset Dorset Healthcare University NHS Foundaton Trust Big Night Out With Sutles Easy Read Producton DWP Access to work NHS Dorset Health Projects Learning Disability Awareness training Other |
2024 £ 100,940 2,500 4,809 2,580 10,478 - 15,411 1,224 137,942 |
2023 £ 100,206 2,500 3,343 1,750 5,375 6,775 5,300 714 |
|---|---|---|
| 125,963 |
- 15 -
PEOPLE FIRST FORUM
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
| 5 Other trading actvites Unrestricted funds 2024 £ Fundraising events 325 6 Investments Unrestricted funds 2024 £ Investment income 3,277 |
Total 2023 £ - |
|---|---|
| Total 2023 £ 585 |
- 16 -
PEOPLE FIRST FORUM
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
7 Charitable activities
| Staf costs Depreciaton and impairment Training Travel and Subsistence Premises & Room Hire Insurance Marketng, Publicity and Promoton Statonery and Ofce Expenses Printng & copying Communicatons Equipment rental Gifs & Donatons Bank charges IT - sofware & support Miscellaneous expense Payroll Fees Other charitable expenditure Share of governance costs (see note 9) Analysis by fund Unrestricted funds Restricted funds For the year ended 31 March 2023 Unrestricted funds Restricted funds |
2024 £ 194,046 6,622 1,167 3,599 4,484 2,976 7,463 395 2,375 2,977 1,298 80 120 5,850 5,751 1,015 3,189 243,407 5,862 249,269 133,425 115,844 249,269 145,947 64,568 210,515 |
2023 £ 164,887 2,435 216 2,192 4,646 3,315 4,140 159 1,907 2,975 1,272 56 144 12,585 3,847 892 - |
|---|---|---|
| 205,668 4,847 |
||
| 210,515 | ||
| 145,947 64,568 |
||
| 210,515 | ||
- 17 -
PEOPLE FIRST FORUM
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
8 Charitable activities - 2024 breakdown by fund
| General Fund | On The Move | Witness Profling | Total | |
|---|---|---|---|---|
| Access to work | 1,475 | - | - | 1,475 |
| Actvity Costs | - | 492 | - | 492 |
| Advertsing/Promotonal | 2,689 | (100) | - | 2,589 |
| AGM | 2,167 | - | - | 2,167 |
| Bank Charges | 120 | - | - | 120 |
| Big Night out - expenses | 1,577 | - | - | 1,577 |
| Dues and Subscriptons | 545 | - | - | 545 |
| Equipment Rental | 1,298 | - | - | 1,298 |
| Gifs & Donatons | 80 | - | - | 80 |
| Group & Volunteer expenses | 21 | 1,506 | 315 | 1,842 |
| Independent Examinaton | 2,700 | - | - | 2,700 |
| Insurance | 1,654 | 1,322 | - | 2,976 |
| IT - sofware & support | 1,860 | - | 2,800 | 4,660 |
| Learning Disability Awareness training | 1,714 |
- | - | 1,714 |
| costs | ||||
| Marketng & Publicity | 3,374 | - | 1,500 | 4,874 |
| Miscellaneous Expense | 187 | - | 700 | 887 |
| Ofce Expense | 883 | - | - | 883 |
| Ofce Hospitality | 871 | - | 79 | 950 |
| Ofce Statonery | 383 | - | 4 | 387 |
| Ofce Supplies | 78 | - | - | 78 |
| Organisatonal development | (1,250) | 1,250 | - | - |
| Payroll fees | 1,015 | - | - | 1,015 |
| Postage and Delivery | 370 | - | 25 | 395 |
| Premises - Rent | 3,960 | - | - | 3,960 |
| Printng & Copying | 965 | - | 62 | 1,027 |
| Professional Fees | 450 | - | - | 450 |
| Project, research and learning & | - | 1,190 | - | 1,190 |
| evaluaton | ||||
| Salares & Wages | 103,449 | 48,117 | 31,050 | 182,616 |
| Salaries - Pensions | 8,435 | 1,879 | 1,116 | 11,430 |
| Telephone & Broadband | 2,977 | - | - | 2,977 |
| Training | 327 | 442 | 399 | 1,168 |
| Travel and Meetngs | 2,778 | - | 822 | 3,600 |
| Vehicle Expense | - | 524 | - | 524 |
| Contributon to overheads | (20,350) | 10,350 | 10,000 | - |
| Depreciaton | 6,623 | - | - | 6,623 |
| Total expenses | 133,425 | 66,972 | 48,872 | 249,269 |
- 18 -
PEOPLE FIRST FORUM
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
9 Support costs
| Support costs | ||
|---|---|---|
| Support costs Governance costs £ £ Legal and professional - - Independent Examinaton - 3,150 Subscriptons & registraton fees - 545 AGM & Annual Report - 2,167 - 5,862 Analysed between Charitable actvites - 5,862 |
2024 £ - 3,150 545 2,167 5,862 5,862 |
2023 £ 100 1,950 499 2,298 |
| 4,847 | ||
| 4,847 |
10 Trustees
None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.
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PEOPLE FIRST FORUM
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
11 Employees
Number of employees
The average monthly number of employees during the year was:
| Number of employees The average monthly number of employees during the year was: |
||
|---|---|---|
| Staf - no. of part tmers Employment costs Wages and salaries Social security costs Other pension costs |
2024 Number 16 2024 £ 170,125 12,491 11,430 194,046 |
2023 Number 15 |
| 2023 £ 143,469 11,282 10,136 |
||
| 164,887 |
Total remuneration of key management personnel during the year was £82,938 (2023: £68,432). Total remuneration includes pension contributions. Pension contributions were paid to 8 (2023: 7) staff under a defined contribution scheme. There were £nil (2023: £899) of accrued pension costs at the balance sheet date. There were no employees whose annual remuneration was £60,000 or more.
The average number of employees in the year was 16 (2023 – 15).
The full time equivalent staff numbers in the year was 5 (2023 - 5).
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PEOPLE FIRST FORUM
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
| 12 Tangible fxed assets Computers Motor vehicles £ £ Cost At 1 April 2023 - 29,220 Additons 3,528 - At 31 March 2024 3,528 29,220 Depreciaton and impairment At 1 April 2023 - 2,435 Depreciaton charged in the year 778 5,844 At 31 March 2024 778 8,279 Carrying amount At 31 March 2024 2,750 20,941 At 31 March 2023 - 26,785 13 Debtors 2024 Amounts falling due within one year: £ Other debtors 307,846 Prepayments and accrued income 1,492 309,338 14 Creditors: amounts falling due within one year 2024 Notes £ Deferred income 333,081 Accruals 5,765 338,846 |
Total £ 29,220 3,528 |
|---|---|
| 32,748 | |
| 2,435 6,622 |
|
| 9,057 | |
| 23,691 | |
| 26,785 | |
| 2023 £ 327,580 1,393 |
|
| 328,973 | |
| 2023 £ 327,580 6,177 |
|
| 333,757 |
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PEOPLE FIRST FORUM
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
15 Restricted funds
The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes:
| Movement in funds | Movement in funds | |||
|---|---|---|---|---|
| Balance at | Incoming | Resources | Balance at | |
| 1 April 2023 | resources | expended | 31 March 2024 | |
| £ | £ | £ | £ | |
| Natonal Lotery Community Fund - On The Move | 14,540 | 69,734 | (66,972) | 17,302 |
| Witness profling service | - | 49,949 | (48,872) | 1,077 |
| 14,540 | 119,683 | (115,844) | 18,379 |
Dorset Police/BCP Council fund the Witness Profiling Learning Disability Advisor role which supports victims and witnesses of crime through the criminal justice system.
The National Lottery, Reaching Communities has funded our 5 year project called On The Move. This will enable us to adapt our services to the needs of our members and go to where we are needed in the community; delivering workshops, speaking up and taking part in activities.
16 Analysis of net assets between funds
| Analysis of net assets between funds | ||
|---|---|---|
| Unrestricted funds Restricted funds 2024 2024 £ £ Fund balances at 31 March 2024 are represented by: Tangible assets 3,889 19,802 Current assets/(liabilites) 144,887 - 148,776 19,802 |
Total 2024 £ 23,691 144,887 168,578 |
Total 2023 £ 26,785 78,425 |
| 105,210 |
17 Related party transactions
There were no disclosable related party transactions during the year (2023 - none).
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PEOPLE FIRST FORUM CHARITY NUMBER 1178213
Principal Office:
Rossmore Leisure Centre Herbert Avenue Poole Dorset BH12 4HR
TC Group 10 Bridge Street Christchurch Dorset BH23 1EF
Dear Accountants
LETTER OF REPRESENTATION FOR THE YEAR ENDED 31 MARCH 2024
We confirm to the best of our knowledge and belief that we have made appropriate enquiries of management and staff with relevant knowledge and experience and, where necessary, have inspected supporting documentation sufficient to satisfy ourselves that we can properly make each of the following representations to you in connection with your independent examination of the financial statements of People First Forum for the year ended 31 March 2024.
1 Trustees’ Responsibility for the Financial Statements
We have fulfilled our responsibilities as trustees as set out in the terms of your engagement letter and under the Charities Act 2011 for preparing financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), for being satisfied that they give a true and fair view and for making accurate representations to you. All the accounting records have been made available to you for the purpose of your independent examination and all the transactions undertaken by the Charity have been properly reflected and recorded in the accounting records. All other records and related information, including minutes of management meetings, have been made available to you.
The accounting policies used are detailed in the financial statements and are consistent with those used for the previous financial statements.
The financial statements are free of material misstatements, including omissions.
2 Internal Control and Fraud
We acknowledge our responsibility for the design, implementation and maintenance of internal control systems to prevent and detect fraud and error. We have disclosed to you all instances of known or suspected fraud affecting the entity involving management, employees who have a significant role in internal control or others that could have a material effect on the financial statements. We have also disclosed to you all information in relation to allegations of fraud or suspected fraud affecting the entity’s financial statements communicated by current or former employees, analysis, regulators or others.
Continued…/
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3 Laws and Regulations
We are not aware of any irregularities, including fraud, involving management or employees of the Charity; nor are we aware of any breaches or possible breaches of statute, regulations, contracts, or agreements or the Charity's governing documents which might prejudice the Charity's going concern status or that might result in the Charity suffering significant penalties or other loss. No allegations of such irregularities, including fraud, or such breaches have come to our notice.
4 Assets and Liabilities
The Charity has a satisfactory title to all assets included in the Statement of Financial Position and no assets belonging to the Charity have been omitted from the financial statements. There are no mortgages, liens or encumbrances on the Charity's assets, except for those that are disclosed in the notes to the financial statements.
We have recorded or disclosed, as appropriate, all liabilities, both actual and contingent, and have disclosed in the notes to the financial statements all guarantees that we have given to third parties.
We have no plans or intentions that may materially alter the carrying value or classification of assets and liabilities reflected in the financial statements.
5 Accounting Estimates
Significant assumptions used by us in making accounting estimates, including those measured at fair value, are reasonable.
6 Provisions for Losses
Provisions have been made in the financial statements for all losses of a material amount which have resulted from, or may be expected to result from events which had occurred by the year end date.
7 Legal Claims
We have disclosed to you all claims in connection with litigation that have been, or are expected to be, received and such matters, as appropriate, have been properly accounted for, and disclosed in, the financial statements.
8 Loans to Trustees and Similar Arrangements
The Charity has not had nor entered into at any time during the year, any arrangement, transaction or agreement to provide credit facilities (including loans, quasi-loans or credit facilities) for trustees nor to guarantee or provide security for such matters.
Continued…/
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9 Transactions with Related Parties
Related party relationships and transactions have been appropriately accounted for and disclosed in the financial statements. We have disclosed to you all relevant information concerning such relationships and transactions and are not aware of any other matters which require disclosure in order to comply with the requirements of the Charities Act 2011 or accounting standards.
We understand that a related party is where one party has direct or indirect control of the other, both parties are under common control, one party has influence over the financial and operational policies of the other, or where one party has subordinated its own separate interest.
10 Subsequent Events
There have been no events since the year end date which necessitate revision of the figures included in the financial statements or inclusion of a note thereto. Should further material events occur, which may necessitate revision of the figures included in the financial statements or inclusion of a note thereto, we will advise you accordingly.
11 Going Concern
We believe that the Charity's financial statements should be prepared on a going concern basis on the grounds that current and future sources of funding or support will be more than adequate for the Charity's needs. We have considered a period of twelve months from the date of approval of the financial statements. We believe that no further disclosures relating to the Charity's ability to continue as a going concern need to be made in the financial statements.
12 Grants, donations and legacies
All grants, donations and other income, the receipt of which is subject to specific terms or conditions, have been notified to you. There have been no breaches of terms or conditions in the application of such income. No notification of legacies has been received since the date of the financial year and the signing date. All income has been recognised in line with the Charity SORP FRS 102 framework.
13 Restricted Funds
We confirm that all restricted funds are correctly stated in the financial statements and there are no other transactions that should be recorded as restricted funds.
14 Donated goods and services
We confirm the charity does not receive any material donated goods and services that should be recognised in the financial statements.
Continued…/
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15 Profit reconciliation
We confirm that we have reviewed the attached profit reconciliation which shows all the accounting adjustments made to the financial statements. We agree that these are necessary to enable the financial statements to show a true and fair view of the state of the affairs of the charity at the year end.
16 Sanction compliance
We confirm that we have reviewed the UK Sanctions list (https://www.gov.uk/government/publications/theuksanctions-list) and confirm that to our knowledge the charity has not had any transactions with any entity connected to those listed. We confirm we have complied with the requirements of the UK sanctions regime throughout the financial year and subsequently.
Yours faithfully
..................................................................... Signed on behalf of the Board of Trustees People First Forum
Date: ...........................................................