**Charity Registration No. 1178213** ## **PEOPLE FIRST FORUM** ## **ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS** ## **FOR THE YEAR ENDED 31 MARCH 2025** **----- Start of picture text -----**
10 Bridge Street
Christchurch
Dorset
BH23 1EF
**----- End of picture text -----**
## **PEOPLE FIRST FORUM** ## **CONTENTS** ||**Page**| |---|---| |Company 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 - 23| ## **PEOPLE FIRST FORUM** ## **LEGAL AND ADMINISTRATIVE INFORMATION** **Trustees** Ms A Bale Mr S Shave Mr S Hayward Ms R Crook Mr W Shaw Mr L Hebditch Mr M Dyde Ms S Peters Mr D Murray Mr A Williams Ms J Phillips (Appointed 3 March 2025) Mr J Harris (Appointed 3 March 2025) **Charity number** 1178213 **Principal address** Rossmore Leisure Centre Herbert Avenue Parkstone Poole BH12 4HR **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 2025**_ ## **PEOPLE FIRST FORUM** ## **TRUSTEES' REPORT** The Charity Trustees present their report and the financial statements for the year ended 31 March 2025. ## **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. - 2 - ## **PEOPLE FIRST FORUM** ## **TRUSTEES' REPORT (CONTINUED)** ## _**FOR THE YEAR ENDED 31 MARCH 2025**_ ## **Review of Activities and Future Developments** The year ended 31 March 2025 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 2024 - 31st March 2025** - 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 2025**_ - 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 2025**_ - 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 £221,254 (2024: £192,954) from which expenditure of £134,335 (2024: £133,425) was incurred. The general reserves at the end of the year were £237,118 (2024: £150,199). The restricted incoming resources for the year amounted to £199,339 (2024: £119,683) from which expenditure of £210,468 (2024: £115,844) was incurred. The restricted fund balances at the end of the year were £7,250 (2024: £18,379). ## **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 £60,000 as their internal reserves policy. This is an increase of £10,000 from the year before (2024: £50,000). The reserves should only be spent on keeping the charity and its services going. - 5 - ## **PEOPLE FIRST FORUM** ## **TRUSTEES' REPORT (CONTINUED)** ## _**FOR THE YEAR ENDED 31 MARCH 2025**_ ## **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 TRusfEES' REPORT ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2025 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 Wshaw Mr L Hebdttch Mr M Dyde M5 S Petef5 Mr D Murrav Mr IGavin {Retl￿d 13 May 20241 IDeceased 11 August 20241 IRetired 16 September 20241 Mr A Williams M5 1 Phillip5 Mr J Harri5 (Appointed 3 March 20251 (Appointed 3 March 20251 The tru5tees' report was approved by the Board of Trustees. Mr Wshaw Trustee Dated.. ## **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 2025. ## **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. - 8 - PEOPLE FIRsf FORUM INDEPENDENT EXAMINER'S REPORT ICONTINUEDI TO THE TRUSTEES OF PEOPIE FIRST FORUM I have completed my exarnination. I conlirrn that no matters hève c)me to rny attention in connection with the examination givin8 rne cause to believe that in any material respect.. accounting records were not kepi In respert ol the charity as required by section 130 of the 2011 Act,. or the linancièl statements do not accord with those rerords.. or the linaneial statement5 do not cornply with the applicable requirements concerning the form ind content of accounts set out in Ihe Chariries (Accounts and Report51 Re8ulatlons 2008 other than any requirement thèt the èccounts Éive a true and fair view whlch 15 not a matter consldered as part of an independent examination. I have no concerns and have ccrne acros5 no other matters in connettion with the exarnination to which attention should be drawn In this report in order to enable a proper understanding of the financlal Statements to be ￿ached. To 6ro4P Dean Pullen FCCA TC Group 10 Bridge Street Christchurch Dorset BH23 IEF Dated.. ILÈ/i,Ii( ## **PEOPLE FIRST FORUM** ## **STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT** ## _**FOR THE YEAR ENDED 31 MARCH 2025**_ |**Unrestricted**
**Restricted**
**funds**
**funds**
**2025**
**2025**
**Notes**
**£**
**£**
**Income from:**
Donatons and legacies
**3**
94,421
199,339
Charitable actvites
**4**
121,188
-
Other trading actvites
**5**
19
-
Investments
**6**
5,626
-
**Total income**
221,254
199,339
**Expenditure on:**
Charitable actvites
**7**
134,335
210,468
**Total expenditure**
134,335
210,468
**Net income/(expenditure) and**
**movement in funds**
86,919
(11,129)
**Reconciliaton of funds:**
Fund balances at 1 April 2024
150,199
18,379
**Fund balances at 31 March**
**2025**
237,118
7,250|**Total**
**Unrestricted**
**Restricted**
**funds**
**funds**
**2025**
**2024**
**2024**
**£**
**£**
**£**
293,760
51,410
119,683
121,188
137,942
-
19
325
-
5,626
3,277
-
420,593
192,954
119,683
344,803
133,425
115,844
344,803
133,425
115,844
75,790
59,529
3,839
168,578
90,670
14,540
244,368
150,199
18,379|**Total**
**2024**
**£**
171,093
137,942
325
3,277| |---|---|---| |||312,637
249,269| |||249,269| |||63,368
105,210| |||168,578| The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. - 10 - PEOPLE FIRsf FORUM BALANCE SHEET ASAf31 MARCH 2025 2025 2024 Note5 Fixed assets Tangible assets 14 16.670 23,691 Current a$5ets Debttsrs Cash at bank and in hand 15 210,098 232.689 309,338 174,395 442,787 483,733 Creditors: amounts falling duè within onè vear 16 1215,0891 1338.8461 Net current assets 227.698 144,887 Total assets less current liabilitie5 244,368 168,578 The funds of the charlty Restricted income funds Unrestricted funds 18 7.250 237,118 18,379 150,199 19 244.368 168,578 The finanual statements were approved by the trustees on.. Mr W5haw Trustee _**FOR THE YEAR ENDED 31 MARCH 2025**_ ## **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. 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 2025**_ ## **1 Accounting policies** ## **(Continued)** ## **1.4 Income** 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 Expenditure** Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required 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 the statement of financial activities. - 13 - ## **PEOPLE FIRST FORUM** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** ## _**FOR THE YEAR ENDED 31 MARCH 2025**_ ## **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 2025**_ ## **3 Donations and grants** |**Unrestricted**
**Restricted**
**funds**
**funds**
**2025**
**2025**
**£**
**£**
Donatons and gifs
1,323
1,326
Grants
93,098
198,013
94,421
199,339
**For the year ended 31 March 2024**
51,410
119,683|**Total**
**2025**
**£**
2,649
291,111
293,760|Total
2024
£
60
171,033| |---|---|---| |||171,093| |||171,093| Included within the unrestricted grant income of £93,098 is: a) £25,000 supported by Lloyds Bank Foundation for England & Wales. b) £50,000 awarded by the players of People's Postcode Lottery. c) £18,098 supported by Safe Places. Safe Places were created to give people with learning disabilities a safe place to go if lost or in need of help when out and about. The BCP Council Community Safety Team is working alongside People First Forum to expand the scheme to make it available to everyone who needs it and increase the number of businesses signed up as a 'Safe Place’ ## **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
Learning Disability Awareness training
Other|**2025**
**£**
100,940
3,060
4,268
1,510
7,627
2,758
1,025
121,188|2024
£
100,940
2,500
4,809
2,580
10,478
15,411
1,224| |---|---|---| |||137,942| - 15 - ## **PEOPLE FIRST FORUM** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** ## _**FOR THE YEAR ENDED 31 MARCH 2025**_ ## **5 Income from other trading activities** |||**Unrestricted**|**Unrestricted**| |---|---|---|---| |||**funds**|**funds**| |||**2025**|**2024**| |||**£**|**£**| ||Fundraising events|19|325| |**6**|**Income from investments**||| |||**Unrestricted**|**Unrestricted**| |||**funds**|**funds**| |||**2025**|**2024**| |||**£**|**£**| ||Other income|5,626|3,277| - 16 - ## **PEOPLE FIRST FORUM** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** ## _**FOR THE YEAR ENDED 31 MARCH 2025**_ ## **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 2024**
Unrestricted funds
Restricted funds|**2025**
**£**
262,545
7,020
1,647
17,491
3,237
3,386
9,261
598
3,275
3,019
1,226
191
130
9,597
14,432
1,252
-
338,307
6,496
344,803
134,335
210,468
344,803
133,425
115,844
249,269|**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| |||| - 17 - ## **PEOPLE FIRST FORUM** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** ## _**FOR THE YEAR ENDED 31 MARCH 2025**_ ## **8 Charitable activities - 2025 breakdown by fund** ||**General**|**On The**|**Witness**|**Oliver**|**Total**| |---|---|---|---|---|---| ||**Fund**|**Move**|**Profling**|**McGowan**|| |Actvity Costs|-|2,634|-||2,634| |Advertsing/Promotonal|2,078||-||2,078| |AGM|2,748|-|-||2,748| |Bank Charges|130|-|-||130| |Big Night out - expenses|2,030|128|-||2,158| |Dues and Subscriptons|628|-|-||628| |Equipment Rental|1,226|-|-||1,226| |Events|-|1,143|-||1,143| |Gifs & Donatons|191|-|-||191| |Group & Volunteer expenses|483|4,066|300||4,849| |Independent Examinaton|3,120|-|-||3,120| |Insurance|1,903|1,483|-||3,386| |IT - sofware & support|8,569|-|1,030||9,599| |Marketng & Publicity|5,683|-|1,500||7,183| |Miscellaneous Expense|989|120|580||1,689| |Ofce Expense|1,065|-|61||1,126| |Ofce Hospitality|551|226|99||876| |Ofce Statonery|450|-|2||452| |Ofce Supplies|286|-|-||286| |Oliver McGowan training expenses|-|-|-|9,137|9,137| |Organisatonal development|(1,250)|1,250|-||-| |Payroll fees|1,252|-|-||1,252| |Postage and Delivery|587|-|10||597| |Premises - Rent|3,237|-|-||3,237| |Printng & Copying|1,336|55|20||1,411| |Project, research and learning &|-|1,086|-||1,086| |evaluaton|||||| |Salaries & Natonal Insurance|92,654|56,746|39,373|59,784|248,557| |Salaries - Pensions|8,453|2,294|1,272|1,967|13,986| |Telephone & Broadband|3,019|-|-||3,019| |Training|832|653|162||1,647| |Travel and Meetngs|2,049|-|763||2,812| |Vehicle Expense|-|5,540|-||5,540| |Contributon to overheads|(16,984)|9,546|5,854|1,584|-| |Depreciaton|7,020|-|-||7,020| |**Total expenses**|134,335|86,970|51,026|72,472|344,803| - 18 - ## **PEOPLE FIRST FORUM** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** ## _**FOR THE YEAR ENDED 31 MARCH 2025**_ |**9**
**Support costs**
**Support**
**costs**
**Governance**
**costs**
**2025**
**£**
**£**
**£**
Independent Examinaton
-
3,120
3,120
Subscriptons & registraton fees
-
628
628
AGM & Annual Report
-
2,748
2,748
-
6,496
6,496
Analysed between
Charitable actvites
-
6,496
6,496
**10**
**Net movement in funds**
**2025**
**£**
The net movement in funds is stated afer charging/(creditng):
Depreciaton of owned tangible fxed assets
7,020|2024
£
3,150
545
2,167| |---|---| ||5,862| ||5,862| ||**2024**
**£**
6,622| ## **11 Trustees** None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year. - 19 - ## **PEOPLE FIRST FORUM** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** ## _**FOR THE YEAR ENDED 31 MARCH 2025**_ ## **12 Employees** ## **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|**2025**
**Number**
20
**2025**
**£**
223,679
24,879
13,987
262,545|**2024**
**Number**
16| |---|---|---| |||**2024**
**£**
170,125
12,491
11,430| |||194,046| Total remuneration of key management personnel during the year was £77,089 (2024: £82,938). Total remuneration includes pension contributions. Pension contributions were paid to 8 (2024: 8) staff under a defined contribution scheme. There were £nil (2024: £nil) 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 20 (2024 – 16). The full time equivalent staff numbers in the year was 5 (2024 - 5). ## **13 Taxation** The charity is exempt from taxation on its activities because all its income is applied for charitable purposes. - 20 - ## **PEOPLE FIRST FORUM** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** ## _**FOR THE YEAR ENDED 31 MARCH 2025**_ |**14**
**Tangible fxed assets**
**Cost**
At 1 April 2024
At 31 March 2025
**Depreciaton and impairment**
At 1 April 2024
Depreciaton charged in the year
At 31 March 2025
**Carrying amount**
At 31 March 2025
At 31 March 2024
**15**
**Debtors**
**Amounts falling due within one year:**
Other debtors
Prepayments and accrued income
**16**
**Creditors: amounts falling due within one year**
**Notes**
Deferred income
Accruals|**Computers Motor vehicles**
**£**
**£**
3,528
29,220
3,528
29,220
778
8,280
1,176
5,844
1,954
14,124
1,574
15,096
2,750
20,941
**2025**
**£**
207,918
2,180
210,098
**2025**
**£**
207,918
7,171
215,089|**Total**
**£**
32,748| |---|---|---| |||32,748| |||9,058
7,020| |||16,078| |||16,670| |||23,691| |||**2024**
**£**
307,846
1,492| |||309,338| |||**2024**
**£**
333,081
5,765| |||338,846| - 21 - ## **PEOPLE FIRST FORUM** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** ## _**FOR THE YEAR ENDED 31 MARCH 2025**_ |**17**|**Retrement beneft schemes**||| |---|---|---|---| |||**2025**|**2024**| ||**Defned contributon schemes**|**£**|**£**| ||Charge to proft or loss in respect of defned contributon schemes|13,987|11,430| The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund. ## **18 Restricted funds** The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used. |||Movement in funds|Movement in funds|| |---|---|---|---|---| ||**Balance at**|**Incoming**|**Resources**|**Balance at**| ||**1 April 2024**|**resources**|**expended**|**31 March 2025**| ||**£**|**£**|**£**|**£**| |Natonal Lotery Community Fund - On The Move|17,302|76,918|(86,970)|7,250| |Witness profling service|1,077|49,949|(51,026)|-| |Oliver McGowan|-|72,472|(72,472)|-| ||18,379|199,339|(210,468)|7,250| 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. The Oliver McGowan Mandatory Training is a specialised training programme focused on Learning Disability and Autism. - 22 - ## **PEOPLE FIRST FORUM** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** ## _**FOR THE YEAR ENDED 31 MARCH 2025**_ ## **19 Unrestricted funds** ||**At 1 April 2024**|**Incoming**|**Resources**|**At 31 March**| |---|---|---|---|---| |||**resources**|**expended**|**2025**| ||**£**|**£**|**£**|**£**| |General funds|150,199|221,254|(134,335)|237,118| |**Previous year:**|**At 1 April 2023**|**Incoming**|**Resources**|**At 31 March**| |||**resources**|**expended**|**2024**| ||**£**|**£**|**£**|**£**| |General funds|90,670|192,954|(133,425)|150,199| |**Analysis of net assets between funds**||||| |||**Unrestricted**|**Restricted**|**Total**| |||**funds**|**funds**|| |||**2025**|**2025**|**2025**| |||**£**|**£**|**£**| |**At 31 March 2025:**||||| |Tangible assets||9,420|7,250|16,670| |Current assets/(liabilites)||227,698|-|227,698| |||237,118|7,250|244,368| |||**Unrestricted**|**Restricted**|**Total**| |||**funds**|**funds**|| |||**2024**|**2024**|**2024**| |||**£**|**£**|**£**| |**At 31 March 2024:**||||| |Tangible assets||5,312|18,379|23,691| |Current assets/(liabilites)||144,887|-|144,887| |||150,199|18,379|168,578| ## **20 Analysis of net assets between funds** ## **21 Related party transactions** There were no disclosable related party transactions during the year (2024 - none). - 23 - PEOPLE FIRST FORUM CHARITY NUMBER 1178213 COMPANY NUMBER CE013981 Principal Office.. Rossmore Leisure Centre Herbert Avenue Poole Dorset 8H12 4HR TC Group 10 8rid8e Street Christchurch Dorset BH23 IEF DearAc¢ountants LFrrER OF REPRE5ENTATtON FOR THE YEAR ENDED 31 MARCH 2025 We conh.rm to the best of our knowledge and belief that we have made appropriate enquiries of managemÈnt and staff with relevant knowledge and experience and. where necessary, have inspecred supporting documentatK)n sutticient ro 5atlsfy ourselves that we can properly make each of the following representations to you in connection with your independent examination of the financial st3ternents of People First Forum for the year ended 31 March 2025. l Trustee￿ Responsllx"Ilty forthe Flnancoal Statemertts We have f￿lfilled our responsibilities astrustees as set out in the tem15 of your engagernent letter and under thÈ Charitie5 Att 2011 for preparing financial statements in accordance with applicable 18w and United Kingdorn Accounting St3ndards Iunited Kingdom GeneraltyAccepted Accounting Practice), for being satisfied thattheygive a true and lair view and for making accurate repfe5entation5 to you. All the accounting records have been tnade available to you for the purpose of your independent examination and all the transactions un(tertaken by the Charity have been properly reflected and recorded in the accounting record5. All other records and related information, including minutes of management rneetings. have been made available to you. The accounting polic*es used are detailed ￿n the financial statements and ère consistent with those used for the previous financial statements. The financial statements are free of material misstatements, Including omissions. 2 Internal Control at)d Froud We acknowledge our responsibility for the des￿n, implementation and maintenance of internal control 5Y5tem5 to prevent and detect fraud and error. We have di5c105ed 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 5taternents. We have also disclosed to you all information in relation to 311egation5 of fraud or su5perted fraud affetting the entity's linancial statements cornmunicated by current or former employees, analysls, regulators or others. Continued.../ 3 Laws and ReB￿ationS We are not aware ol any irregubrities, including fraud, involving management or employees OF the Charity,. ￿Or are we aware of any breaches or possible brÈaches of statutÈ, ￿E￿lationS, contract5. or agreernents or the CharStY'S EoverninE documeTrt5 which might prejudice the Charitv's going concern ststus or that migl?t result in the Charity suffering significant penalties or other loss. No allegdtions ol such irregularitie5, including fraud. or such breaches have come to our notice. 4 Assets and liabilitie5 The Charity has a satlsfactory title to all assets included in the Statement of Financial Position and no asset5 belonging to the Charity have been omitted from the financial statements. There are no tnort8ages, liens or enCUmbra￿Ce5 on the Charity's a55ets, except forthose that are disclosed in the notes tothe fin8ncial 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 thèt may materially alterthe carryingvalue orclassification of assets and liabilities reflected in the financial 5t3tementS. 5 Accounti￿ E51imates Significant 355Utnptions used by us in rnaking accountlll8 estitnates, including those measured at fair value. a reasonable. 6 Provisions for Losses Provisions have been made in the financial statements for all losses of a material amount which have ￿sUIte￿ from, or may be Èxpetted to result frorn evènts which had tsÈturred by the year end date. 7 Legal Claims We have disclosed to you all claims in ¢onnertion with litigation that have been, or are expected to be, ieceived and such matters. a5 appropriate, have been properly 3ccounted for, and disclosed in. the financial statements. 8 Loan5 to Tru5tee5 and Similar Arrangements The Charity has not had nor entered into at anytime durin8 the year. any arran8ement, tran￿ctIOn or agreement to provide credit facilities (including loans. quasi-loans or credit facilities) for ir*JsteÈs nor to 8uaranteÈ or provide security for such matters. Continued.../ 9 Tran5aclions with Related Partie5 Related party relationships and traTr5actions have been appropriately accounted forand disclosed in the financial statements. We have disclosed to you all relevant information concerning such relationships and transauions and are noi aware of any other rnatters which require disclosure ITr order to comply with ihe requirements of the Charities Act 2011 or accounting siandards. We understand thar a relatecl party Is where one party has direct or indirect control of the other, both partiès are under common control. one party has influence overthe financial and operational policies of the other. or where one party has subordinated its own separate inte￿$1. 10 Subsequent Events There have been no events siftce ihe year end date which necessitate revision of the figures included in the financial 5taterDent5 or inclusion of a note thereto. Should further material events occur, which may necessitate revision of the figures Included in the financial statements or Inclu5i0n ol a note thereto. we will advise yoij accordin81y_ 11 Going Concern We believe that the Charity'5 financial statements should be prepared on a going concern basis on the ground5 that current and future sources of funding or support will be more than adeyuate for the Char1ty'S needs. We have considered a period of twelve month5 from the date of approval of the financial statements. We believe that no further disclosures relating io the Charity's ability to continue as a going concern need to be made in the financial statements. 12 Grnnts, donation5 and legaciès All grants. don3tion5 and other income. the receipt of which 15 5ubjert to Specific terrDs or condition5, 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 si8nin8 date. All incorne has been recognised in line with the Charity SORP FFIS 102 framework. We confim th3t the,￿fe Place5, grant receivedfrom BCP in the yearha5 no restrictions on its use and ittherefo correct to be ￿cO£nised as Un￿StrICted incotne in the financial statetnent5. 13 Restrirted Funds We confirm that all restricted funds are corrertly stated in the financial Statements and there a￿ no other transactions that should be recorded 35 restricted funds. 14 Donated good5 and servites We confirm the charity does not receive any material donated goods and services that should be reco8nised in the financi81 statements. Continued.../ 15 Profit reconciliation We confirm that we have reviewed the attached profit reconciliation which shows all the accounting adjustments made to the fin3ncial statements. We agree that these are necessary to enable the financi81 statements to show a trve and fair view of the state of the affair5 of the charity at the year end. 16 5anrtion compliance We confirtn that we have reviewed the UK Sanctions list Ihttps.'Ilwww.gov.uklgovernmentlpublicationslthe- uks3nctions-listl and confirm that to our knowledge the charity has not had any tr3n5actions with any entity connected to those listed. We confirm we have complied with the requirements of the UK sanctions regime throughout the financial year ènd subsequentlv. Your5 faithfully Signed on behalf of the Board of Trustees People First Forum Date..