Registered number
02397040
Greater Manchester Coalition of Disabled People
Report and Accounts
31 March 2024
Greater Manchester Coalition of Disabled People
Registered number: 02397040
Directors' Report
The directors present their report and accounts for the year ended 31 March 2024.
Principal activities
The company's principal activity during the year continued to be to promote the full participation of disabled people in ensuring that they have the necessary facilities and support to live independently.
Directors
The following persons served as directors during the year:
Peter Marshall (Secretary)
Alexandra Singer Appointed 22/03/2023 (resigned 21/06/2023)
Dennis Queen (Co-chair)
Sarah Helen Rowlands (Treasurer from 01/11/2022 to 04/2023) (resigned 23/11/2023)
Felix Henson Appointed 22/03/2023
Dave Lupton Appointed 22/03/2023 (resigned 25/10/2023)
Heather Louisa Davidson (Chair/Co-chair)
Karen Clarke Appointed 22/03/2023 (resigned 15/05/2023)
Ruth Malkin Appointed 22/03/2023 (Treasurer)
Shabaaz Mohammed Appointed 22/03/2023
Directors’ Report

In the 2023-2024 period, Greater Manchester Coalition of Disabled People (GMCDP) continued to fulfil our core aims as a not-for-profit Disabled People’s Organisation (DPO), run and controlled by disabled people based in Greater Manchester. We have continued to respond effectively to our membership’s increased need for support resulting from continued cuts to vital services and the cost-of-living crisis facing the whole nation.

We have done this through provision of accessible information, advice and advocacy. Our engagement activities have included, amongst other things, weekly coffee mornings, members’ meetings, members’ working groups on specific issues facing local disabled people, partnership working with other organisations, consultation engagements, benefits advice services, and organising cultural and social events. We campaigned for the upholding of Disabled people’s rights, in local, regional and national contexts and through national and local consultations. We created closer alliances with other DPOs across Greater Manchester, as well as nationally; including by hosting the DPO England conference, attended by representatives of Civil Society groups from across the country.

We have worked at a high-profile, strategic level in Greater Manchester, influencing, challenging and shaping policy, ensuring that elected representatives and local government officers are aware of the challenges experienced by Disabled residents; and supporting Disabled residents to communicate their lived experiences and needs to politicians and senior decision-makers. In association with the Greater Manchester Combined Authority, we have continued to convene the Greater Manchester Disabled People’s Panel. This network continues to grow closer and more effective; and plays a vital role in ensuring the regional authority’s accountability to disabled communities.
GMCDP is the only pan-impairment, GM-wide DPO, and it has a membership structure that allows member ‘voice’ and input to the management and structure of the organisation. GMCDP’s ethos, values, extensive knowledge, experience, ability and contacts greatly assist the Panel’s work

Our Disabled People’s Benefits’ Advice project has experienced a significant increase in demand due to inflationary pressures, assessment backlogs, and a considerable rise in referrals from other advice agencies. This heightened demand is, we believe, evidence that benefits advice delivered by disabled people, with an extensive knowledge of the relevant legislation and processes, is essential to preventing local disabled people falling into poverty.

Our Disabled People’s Archive project, run in partnership with Manchester Archives+, has catalogued and made available over a thousand documents and artefacts from the Disabled People’s Movement over the last period. Additionally, the project has been responsible to designing and delivering accessibility and disability equality training to archive and library staff, promoting the history of the Disabled People’s Movement at national and international events, and working with publishers, media companies, and others to place material from our archive in popular media and educational settings. We are delighted that material from our archive is now on student reading lists at the University of Cambridge and Northwestern University in the USA.

On behalf of the membership and Executive Council of GMCDP, we want to extend our deep appreciation and thanks to our entire staff team for their superlative work and resilience under the most challenging of circumstances, and for continuing GMCDP’s work in supporting Greater Manchester’s disabled communities. We would also like to thank our members who have donated their time, expertise, and experience to strengthening the organisation.
Disclosure of information to auditors
Each person who was a director at the time this report was approved confirms that:
so far as he is aware, there is no relevant audit information of which the company's auditor is unaware; and
he has taken all the steps that he ought to have taken as a director in order to make himself aware of any relevant audit information and to establish that the company's auditor is aware of that information.
Directors' responsibilities
The directors are responsible for preparing the report and accounts in accordance with applicable law and regulations.
Company law requires the directors to prepare accounts for each financial year. Under that law the directors have elected to prepare the accounts in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these accounts, the directors are required to:
select suitable accounting policies and then apply them consistently;
make judgements and estimates that are reasonable and prudent;
prepare the accounts on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Small company provisions
This report has been prepared in accordance with the provisions in Part 15 of the Companies Act 2006 applicable to companies subject to the small companies regime.
This report was approved by the board on 13 January 2025 and signed on its behalf.
Heather Davidson
Director
Greater Manchester Coalition of Disabled People
Independent auditor's report
to the members of Greater Manchester Coalition of Disabled People
Opinion
We have audited the accounts of Greater Manchester Coalition of Disabled People for the year ended 31 March 2024 which comprise the Profit and Loss Account, the Balance Sheet, the Statement of Changes in Equity and notes to the accounts, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).
This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.
In our opinion the accounts:
give a true and fair view of the state of the company's affairs as at 31 March 2024 and of its loss for the year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice;
have been prepared in accordance with the requirements of the Companies Act 2006.
Basis of opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the accounts section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the accounts in the UK, including the FRC’s Ethical Standard, and the provisions available for small entities, in the circumstances set out below, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
In accordance with the exemption provided by FRC's Ethical Standard - Provisions Available for Audits of Small Entities, we have prepared and submitted the company’s returns to the tax authorities and assisted with the preparation of the accounts.
Conclusions relating to going concern
In auditing the financial statements, we have concluded that the board's use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the co-operative's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the board with respect to going concern are described in the relevant sections of this report.
Other information
The other information comprises the information included in the report and accounts, other than the accounts and our auditor’s report thereon. The directors are responsible for the other information. Our opinion on the accounts does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. In connection with our audit of the accounts, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the accounts or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the accounts or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
Opinions on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit:
the information given in the directors’ report for the financial year for which the accounts are prepared is consistent with the accounts; and
the directors’ report has been prepared in accordance with applicable legal requirements.
Matters on which we are required to report by exception
In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the directors’ report.
We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:
adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
the accounts are not in agreement with the accounting records and returns; or
certain disclosures of directors’ remuneration specified by law are not made; or
we have not received all the information and explanations we require for our audit; or
the directors were not entitled to prepare the accounts in accordance with the small companies regime and take advantage of the small companies’ exemptions in preparing the directors’ report and from the requirement to prepare a strategic report.
Responsibilities of directors
As explained more fully in the directors’ responsibilities statement, the directors are responsible for the preparation of the accounts and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of accounts that are free from material misstatement, whether due to fraud or error.
In preparing the accounts, the directors are responsible for assessing the company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.
Auditor’s responsibilities for the audit of the accounts
Our objectives are to obtain reasonable assurance about whether the accounts as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The specific procedures for this engagement and the extent to which these are capable of detecting irregularities, including fraud is detailed below:
- enquiry of management and those charged with governance around actual and potential litigation and claims.
- enquiry the co-operative's staff, management and those charged with governance to identify any instances of non-compliance with laws and regulations.
- reviewing minutes of meetings of those charged with governance.
- reviewing financial statement disclosures and testing to supporting documentation to assess compliance with applicable laws and regulations.
- auditing the risk of management override of controls, including through testing journal entries and other adjustments for appropriateness, and evaluating the business rationale of significant transactions outside the normal course of business.
Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.
A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.
Chinwe Jennifer Daniel
(Senior Statutory Auditor) Beehive Mill
for and on behalf of Jersey Street
Slade and Cooper Limited Manchester
Accountants and Statutory Auditors
M4 6JG
22 January 2025
Greater Manchester Coalition of Disabled People
Registered number: 02397040
Balance Sheet
as at 31 March 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 4 6,826 3,675
Current assets
Debtors 5 64,855 53,222
Cash at bank and in hand 171,620 202,021
236,475 255,243
Creditors: amounts falling due within one year 6 (150,109) (149,612)
Net current assets 86,366 105,631
Net assets 93,192 109,306
Capital and reserves
Profit and loss account 93,192 109,306
Members' funds 93,192 109,306
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Heather Davidson
Director
Approved by the board on 13 January 2025
Greater Manchester Coalition of Disabled People
Profit and Loss Account
for the year ended 31 March 2024
2024 2023
£ £
Turnover 59,774 60,549
Administrative expenses (327,481) (268,626)
Other operating income 248,999 209,427
Operating (loss)/profit (18,708) 1,350
Interest receivable 3,203 1,036
(Loss)/profit before taxation (15,505) 2,386
Tax on (loss)/profit (609) (194)
(Loss)/profit for the financial year (16,114) 2,192
Greater Manchester Coalition of Disabled People
Statement of Changes in Equity
for the year ended 31 March 2024
Share Share Re- Profit Total
capital premium valuation and loss
reserve account
£ £ £ £ £
At 1 April 2022 - - - 107,114 107,114
Profit for the financial year 2,192 2,192
At 31 March 2023 - - - 109,306 109,306
At 1 April 2023 - - - 109,306 109,306
Loss for the financial year (16,114) (16,114)
At 31 March 2024 - - - 93,192 93,192
Greater Manchester Coalition of Disabled People
Notes to the Accounts
for the year ended 31 March 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Computers over 5 years
Fixtures, fittings, tools and equipment over 5 years
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Audit information
The audit report is unqualified.
Senior statutory auditor: Chinwe Jennifer Daniel
Firm: Slade and Cooper Limited
Date of audit report: 22 January 2025
3 Employees 2024 2023
Number Number
Average number of persons employed by the company 7 7
4 Tangible fixed assets
Database Furniture Computers Total
£ £ £ £
Cost
At 1 April 2023 9,120 5,997 37,530 52,647
Additions - - 5,710 5,710
At 31 March 2024 9,120 5,997 43,240 58,357
Depreciation
At 1 April 2023 9,120 5,997 33,855 48,972
Charge for the year - - 2,559 2,559
At 31 March 2024 9,120 5,997 36,414 51,531
Net book value
At 31 March 2024 - - 6,826 6,826
At 31 March 2023 - - 3,675 3,675
5 Debtors 2024 2023
£ £
Trade debtors 25,425 23,593
Amounts owed by group undertakings and undertakings in which the company has a participating interest 39,430 29,629
64,855 53,222
6 Creditors: amounts falling due within one year 2024 2023
£ £
Trade creditors 8,519 7,842
Deferred income 126,087 126,050
Taxation and social security costs 3,135 2,582
Other creditors 12,368 13,138
150,109 149,612
7 Other information
Greater Manchester Coalition of Disabled People is a private company limited by guarantee and incorporated in England. Its registered office is:
Unit 4
Windrush Millenium Centre
70 Alexandra Road
Manchester
M16 7WD
Greater Manchester Coalition of Disabled People
Year ended 31 March 2022
Project accounts
Archive CPF 2022 CrowdJustice Core Disrupt CRF 2022 BGET 2023 OM 23-26 YM DP Panel TNLCF 22-27 DDPO conf Total 2024 Total 2023
£ £ £ £ £ £ £ £
Income 96,766 - - 549 - - 6,000 68,111 7,220 - 67,396 - 246,042 272,884
Grants 97 - 33 2,863 - - - - - - - - 2,993 12,506
Donations - - 105 3,098 - - - - - - - - 3,203 1,036
Bank Interest - - - 2,250 - - - - - 52,500 - 5,024 59,774 60,549
Services provided - - - - - - - - - - - - - -
Sundry income
96,863 138 8,760 - - 6,000 68,111 7,220 52,500 67,396 5,024 312,012 346,975
Expenditure 64,575 5,762 - 11,720 - - - 19,683 - 39,990 64,067 - 205,797 184,463
Staffing costs 3,358 - - - - - - - - - - - 3,358 811
Staff training and welfare 160 - - - - - - 57 - 109 - - 326 236
Staff travel and subsistence - - - - - - - 2,175 500 1,300 831 3,359 8,165 1,664
Events and meetings 236 - - 180 - - - 199 - 18 2,063 - 2,696 1,169
Publicity and project materials 3,067 - - - - - - 918 68 2,812 972 1,665 9,502 11,578
Access & support services - - - - - - - - - - - - - -
Travel & subsistence - - - 273 - - - - - - - - 273 156
Cleaning 3,396 - - 8,695 - - - 8,300 - - - - 20,391 18,424
Rent, utilities and rates 100 - - 8,286 - - - - - - 1,367 - 9,753 8,357
Telephone, IT and leases 1,185 - - 1,003 - - - - - 79 293 - 2,560 3,219
Depreciation 9,848 - - (12,167) - 17,500 5,850 8,492 - 384 782 - 30,689 3,243
Office costs 61 - - 7,418 - 54 - - - 61 122 - 7,716 6,780
Professional fees - - - - - - - - - 9,901 - - 9,901 12,200
DP Panel participation fee 13,005 - - - - 3,500 - 83 - - - - 16,588 16,400
Sundry expenses - - - 375 - - - - - - - - 375 120
98,991 5,762 - 25,783 - 21,054 5,850 39,907 568 54,654 70,497 5,024 328,090 268,820
Net income before transfers and deferrals (2,128) (5,762) 138 (17,023) - (21,054) 150 28,204 6,652 (2,154) (3,101) - (16,078) 78,155
Transfer between projects - - - 909 (313) (446) (150) - - - - - - -
Grants brought forward 4,353 30,000 12,095 - 313 21,500 - 5,902 8,900 13,905 29,083 - 126,051 50,088
Grants carried forward (2,225) (24,238) (12,233) - - - - (34,106) (15,552) (11,751) (25,982) - (126,087) (126,050)
Loss for the year £ - £ - £ - £ (16,114) £ - £ - £ - £ - £ - £ - £ - £ - £ (16,114) £ 2,193
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