Registered number |
Registered number: | |||||||
Directors' Report | |||||||
The directors present their report and accounts for the year ended |
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Principal activities | |||||||
Directors | |||||||
The following persons served as directors during the year: | |||||||
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. |
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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 was approved by the board on |
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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. | ||
(Senior Statutory Auditor) | Beehive Mill | |
for and on behalf of | Jersey Street | |
Manchester | ||
Accountants and Statutory Auditors | ||
M4 6JG | ||
Registered number: | |||||||
Balance Sheet | |||||||
as at |
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Notes | 2024 | 2023 | |||||
£ | £ | ||||||
Fixed assets | |||||||
Tangible assets | 4 | ||||||
Current assets | |||||||
Debtors | 5 | ||||||
Cash at bank and in hand | |||||||
Creditors: amounts falling due within one year | 6 | ( |
( |
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Net current assets | |||||||
Net assets | |||||||
Capital and reserves | |||||||
Profit and loss account | |||||||
Members' funds | |||||||
Heather Davidson | |||||||
Director | |||||||
Approved by the board on |
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Profit and Loss Account | ||||||||
for the year ended |
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2024 | 2023 | |||||||
£ | £ | |||||||
Turnover | ||||||||
Administrative expenses | ( |
( |
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Other operating income | ||||||||
Operating (loss)/profit | ( |
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Interest receivable | ||||||||
(Loss)/profit before taxation | ( |
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Tax on (loss)/profit | ( |
( |
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(Loss)/profit for the financial year | ( |
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Statement of Changes in Equity | ||||||||||
for the year ended |
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Share | Share | Re- | Profit | Total | ||||||
capital | premium | valuation | and loss | |||||||
reserve | account | |||||||||
£ | £ | £ | £ | £ | ||||||
At 1 April 2022 | - | - | - | |||||||
Profit for the financial year | 2,192 | 2,192 | ||||||||
At 31 March 2023 | - | - | - | 109,306 | 109,306 | |||||
At 1 April 2023 | - | - | - | |||||||
Loss for the financial year | ( |
( |
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At 31 March 2024 | - | - | - | |||||||
Notes to the Accounts | ||||||||
for the year ended |
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1 | Accounting policies | |||||||
Basis of preparation | ||||||||
Turnover | ||||||||
Tangible fixed assets | ||||||||
Computers | over 5 years | |||||||
Fixtures, fittings, tools and equipment | over 5 years | |||||||
Debtors | ||||||||
Creditors | ||||||||
Taxation | ||||||||
Provisions | ||||||||
Pensions | ||||||||
2 | Audit information | |||||||
The audit report is unqualified. | ||||||||
Senior statutory auditor: | ||||||||
Firm: | ||||||||
Date of audit report: | ||||||||
3 | Employees | 2024 | 2023 | |||||
Number | Number | |||||||
Average number of persons employed by the company | ||||||||
4 | Tangible fixed assets | |||||||
Database | Furniture | Computers | Total | |||||
£ | £ | £ | £ | |||||
Cost | ||||||||
At 1 April 2023 | ||||||||
Additions | - | - | ||||||
At 31 March 2024 | ||||||||
Depreciation | ||||||||
At 1 April 2023 | ||||||||
Charge for the year | - | - | ||||||
At 31 March 2024 | ||||||||
Net book value | ||||||||
At 31 March 2024 | - | - | ||||||
At 31 March 2023 | - | - | ||||||
5 | Debtors | 2024 | 2023 | |||||
£ | £ | |||||||
Trade debtors | ||||||||
Amounts owed by group undertakings and undertakings in which the company has a participating interest | ||||||||
6 | Creditors: amounts falling due within one year | 2024 | 2023 | |||||
£ | £ | |||||||
Trade creditors | ||||||||
Deferred income | 126,087 | 126,050 | ||||||
Taxation and social security costs | ||||||||
Other creditors | ||||||||
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 | ||||||||||||||||