Company Registration No. 6833956 (England and Wales)
ALL WALES PEOPLE FIRST
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
ALL WALES PEOPLE FIRST
LEGAL AND ADMINISTRATIVE INFORMATION
Directors
Mr A Alcock
Ms L Griffiths
(Appointed 13 May 2025)
Ms L Hinksman
Ms S Hinksman
Mr K Marshall
Ms R Northway
Mr B Rhodes
(Resigned 16 February 2026)
Mr P Sutton
(Resigned 12 May 2025)
Mr J Tyler
Mr D Whittle
Ms K Williams
Mr N Williams
Secretary
Mr J G Powell
Company number
6833956
Registered office
Ty Derw
Lime Tree Court
Cardiff Gate Business Park
Cardiff
Wales
CF23 8AB
ALL WALES PEOPLE FIRST
CONTENTS
Page
Directors report
1 - 8
Accountants' report
9
Statement of financial activities
10
Balance sheet
11
Notes to the financial statements
12 - 20
ALL WALES PEOPLE FIRST
DIRECTORS REPORT
FOR THE YEAR ENDED 31 MARCH 2026
- 1 -

The directors present their annual report and accounts for the year ended 31 March 2026.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the company's governing document, the Companies Act 2006 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)" (effective 1 January 2019).

Review of the business

At the balance sheet date, total funds were £183,150 (2025: £167,019). Restricted reserves were £nil (2025: £nil), and free reserves were £182,381 (2025: £166,521).

The All Wales People First National Council is a member-led forum comprising representatives from self-advocacy groups across Wales. The members decide the organisation’s vision, political priorities, and what should go into the All-Wales People First. Business Plan. They hold the Chief Executive to account over the progress he is making in delivering their vision at a national level. They meet with the Chief Executive four times a year. The National Council are responsible for appointing and dismissing members of the Board.

The All-Wales People First Board of Directors oversees the governance, financial and legal responsibilities of All-Wales People First. They line-manage and advise the Chief Executive. The Board of Directors ensures that All Wales People First fulfils its legal and financial obligations as an organisation and its employer duties.

Although the company is not a charity, its income and expenditure have been apportioned between Unrestricted, Restricted, and Designated funds. This follows best practice as prescribed by the Statement of Recommended Practice for Charities.

MIRROR Strategy (Re-Animating Self Advocacy)

The strategic aims in the current MIRROR Strategy (Business Plan), 'Re-Animating Self-Advocacy,' follow the MIRROR Principles of Self-Advocacy. They are:

Review

The activities of All Wales People First are also in accordance with the organisation's MIRROR Strategy (Business Plan) 2019-2024 and its core values, as set out by the National Council in December 2019.

All Wales People First believes in being open and honest, celebrating achievements, and making decisions thoughtfully, fairly, and together. We believe that people with learning disabilities should:

 

ALL WALES PEOPLE FIRST
DIRECTORS REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 2 -

Our members believe that rights, which include the right to have access to society, are important to them. These include:

 

Principal Activities

Member Engagement

The National Council

The National Council met six times during this reporting period. The National Council increased the number of meetings from four to six following the abolition of the Regional Councils during the last reporting period. Four meetings were held in person, and two were held online. Online meetings focus on the organisation's Campaigning, Membership and Position Statements. National Council meetings were held on:

 

AdFest 2025

All Wales People First held its annual Festival ‘AdFest’, celebrating the contribution that people with learning disabilities can and do make in Wales, on the 24th and 25th of June 2025 at the Kinmel and Kinspa Hotel in Abergele. The event was called ‘Hidden Talents’ and was a great success. 97 people attended on day one, and 86 people attended on day two.

On day one, 24th June, we held our MIRROR Awards. Winners were:

All Wales People First also held its Annual General Meeting on day two, 25th June 2025.

ALL WALES PEOPLE FIRST
DIRECTORS REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 3 -

AWPF Manifesto 2026

All Wales People First launched its political Manifesto for 2026 at the Future Inns Hotel in Cardiff on the 4th of November 2025. Mark Isherwood, MS, was the keynote speaker. The Manifesto has been used to influence discussion on a new Learning Disability Strategy for Wales. Priorities for the Manifesto are:

1)   Self-advocacy

2)   Housing and Support

3)   Employment

4)   Transport

5)   Health

6)   Equality

Self-Advocacy TV

The Member Engagement and Communication team worked together on Self-Advocacy TV, which engages members both in person and online to gather their views on a variety of issues. The information received from members informs consultation responses and position statements and keeps All Wales People First aware of the issues that are important to our members. Self-Advocacy TV is hosted by the AWPF Outreach Worker, Gerraint Jones-Griffiths.

Online sessions this period were:

On location SATV sessions during this period were:

Gerraint’s Nightclub

The AWPF Outreach worker, Gerraint Jones-Griffiths, continues to hold monthly nightclub events on Zoom. The idea of Nightclub is to keep members entertained and connected to one another, but it is also a good opportunity to consult with members on issues important to them.

ALL WALES PEOPLE FIRST
DIRECTORS REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 4 -

Campaigning, Lobbying and Influencing

Influencing

Learning Disability Ministerial Advisory Group

All Wales People First continues to attend meetings of the Learning Disability Ministerial Advisory Group (LDMAG). All Wales People First is represented by eight members with lived experience of learning disability, including the co-chair, Sophie Hinksman and the Chief Executive, Joe Powell. LDMAG reviewed progress on the Learning Disability Action Plan and discussed ideas for a successor plan. The outcome of a successor plan will depend on the result of the Welsh Assembly Elections in May 2026 and the priorities of the next Welsh Government.

The Chief Executive, Joe Powell, and the Co-Chair of the AWPF Board of Directors and LDMAG, Sophie Hinskman, chaired the last meetings of the ‘Homes not Hospitals’ subgroup looking into the inappropriate incarceration of people with learning disabilities and autism being placed into hospital and secure settings because the services they need could not be provided. The Chief Executive, along with members of the task and finish group, wrote a report on behalf of the group. It was called ‘From Hospitals to Homes’ and was published by the Welsh Government on the 20th January 2026. It was accompanied by a ministerial statement by Sarah Murphy, MS, the Minister for Mental Health and Wellbeing. The Welsh Government also announced a transformation program to help address the inequalities.

Integrated Quality Statement for Wales

All Wales People First worked with Improvement Cymru on an ‘Integrated Quality statement for Wales’. The Integrated Quality statement is designed to ensure equal opportunities and quality of care for all people across the healthcare system. All Wales People First held several engagement events across Wales to feed in its members' views. A report was written by All Wales People First and submitted to Improvement Cymru. The report is now with policy officials. We hope to continue some of this work into the next reporting period.

Disability Equality Forum

The Chief Executive, Joe Powell, sits with other disabled people on the Disability Equality Forum. The Disability Equality Forum have been working in co-production with the Welsh Government on a new Disability People’s Rights Plan. The plan was put out to public consultation and has now been adopted and published by the Welsh Government. A new forum, the External Advisory Board, has been formed to oversee the implementation of the plan. Joe Powell is a member of this board.

Care Inspectorate Wales Training

All Wales People First worked with the British Institute of Learning Disabilities (B.I.L.D) to deliver four of six training sessions to Care Inspectorate Wales on identifying good person-centered practice. This work could possibly be extended to co-produce a resource for Care Inspectorate Wales.

Diversity

The Member Engagement Team worked with the University of South Wales on a project exploring how people with learning disabilities from minoritised communities access advocacy. An article by the lead researcher, Dr Edward Oloidi, titled ‘Bridging the Gap: Enhancing Advocacy and Inclusion for Minoritised Communities with Learning Disabilities in Wales.’ This work is important in helping address some of the barriers to inclusion identified in the Welsh Government’s Anti-Racist Wales Action Plan.

Additional Activities

In addition to this, the Chief Executive, Joe Powell, sits on the following groups:

ALL WALES PEOPLE FIRST
DIRECTORS REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 5 -

 

The Chief Executive was also one of the co-authors of the updated SPELL Framework on Autism. This will be published in the next reporting period.

In addition to this and in line with our commitment to increase member representation of AWPF, members represented AWPF on:

 

Campaigning and Lobbying

Bring Our People Back Home from Hospital Protest.

On the 5th of May 2025, All Wales People First met with self-advocates from across the United Kingdom to protest the number of people with learning disabilities across the United Kingdom who are being placed into inappropriate hospitals and secure settings because the services they are entitled to cannot be provided. The protest included a march from Parliament Square to the Department of Social Care in Westminster to hand in a letter to Baroness Merton requesting a meeting to discuss the issues. Co-Chair of the AWPF Board of Directors, Sophie Hinksman and the Chief Executive delivered a speech at the event.

DPAC Mass Lobby on Welfare Cuts

On the 21st of May 2025, All Wales People First travelled with Disability Wales to a UK-wide lobby of MP’s in Westminster about concerns about proposed Welfare Cuts and their impact on disabled people. Chief Executive Joe Powell spoke to his own MP, Jessica Morden, MP for Newport East, about his concerns about the impact on people with learning disabilities in Wales.

Cashless Society Protest

On the 17th March, All Wales People First joined a protest march organised by Torfaen People First outside the Senedd to ask the Welsh Government to encourage Businesses to accept cash as well as card payments.

ALL WALES PEOPLE FIRST
DIRECTORS REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 6 -

Position Statements

All Wales People First worked with its members to produce organisational position statements. 3 Position statements were produced, and they focused on:

Consultations

All Wales People First responded to six consultations during this reporting period. The consultations were informed by member experiences from the National Council, Self-Advocacy TV, member stories, video interviews and individual member consultation sessions. Consultations responded to were:

 

Communications

Social Media

All Wales People First has continued to be very active in promoting a range of important events regarding disabled people and important religious and cultural events. Events covered included:

 

All Wales People First also contributed to Mencap Cymru’s ‘State of the Nation Report’, which looked at the challenges people with learning disabilities faced in Wales.

 

 

ALL WALES PEOPLE FIRST
DIRECTORS REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 7 -

Talkback

All Wales People First decided to reduce the publication of Talkback from 4 to 2 editions per year. Talkback editions would now be sent electronically, rather than digitally, unless requested. Talkback editions were published in Spring and Autumn 2025.

Topics covered by Talkback included:

·       Consultation about Benefit and Support.

·       Talkback Review.

·       2025 Annual General Meeting.

·       National Council updates from the Chair.

·       2026 Manifesto.

·       AdFest.

·       Out and About with Gerraint.

· Members' articles.

·       Chief Executive’s updates.

·       Through Our Eyes on Tour.

·       News from Groups.

·       Facebook Roundup.

AWPF Website

All Wales People First regularly updates its website. This includes:

·       Updates to organisational policies to be shared with local groups

·       Editions of Talkback magazine

·       Members Stories.

·       AWPF MIRROR Strategy

·       AWPF Diversity Strategy

·       Joe’s Soapbox

·       Through Our Eyes photography project image library.

 

Through Our Eyes on Tour

All Wales People First continued to tour and promote its successful ‘Through Our Eyes’ photography project across Wales. Events were held at:

·       International Day of Disability, Cardiff University, 3rd December.

·       Arts Factory, Maerdy, 2nd March 2026.

Additional photoshoots were held with members to add more Diverse pictures to the Through Our Eyes library.

The Organisation

The 2026-2029 Mirror Strategy

On the 12th of May 2025, All Wales People First published its’ Mirror Strategy for 2026-2029 ‘We are People First’. The Mirror Strategy is the organisation's Business Plan and is structured around the MIRROR Principles of self-advocacy. The strategy has been updated on the AWPF Website.

 

 

ALL WALES PEOPLE FIRST
DIRECTORS REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 8 -

The Board of Directors

The Board of Directors met 4 times this year. The Directors reviewed the Board's format on the 30th of January 2026. This discussion will continue to the next reporting period, and proposed changes will be delivered to the National Council for approval.

Diversity

All Wales People First published its first-ever Diversity Strategy on the 6th of August 2025. All Wales People First is committed to ensuring that all people from all backgrounds have access to self-advocacy and feel welcome in All Wales People First.

Policies and Procedures

All Wales People First continues to review and update its policies and procedures with support from Thomas Carroll management services.

Policies on salaries and AI have been reviewed during this reporting period. The staff handbook has also been updated in this reporting period to reflect changes in legislation.

Updated policies have been uploaded to the AWPF website and are accessible to local self-advocacy groups.

National Council, Policy and Communication and Finance and Business Strategies.

In March 2026, All Wales People First reviewed its National Council, Policy and Communication and Finance and Business Strategies.

The National Council was reviewed by the Vice Chair of the National Council, Kurtis Marshall, the Member Engagement Manager, Tracey Drew, and the Chief Executive, Joe Powell. It was then presented, amended accordingly and signed off by the National Council at the meeting on the 10th of March 2026.

Other Projects

Trading Arm

Work on a trading arm for All Wales People First was suspended during this reporting period because of the uncertainty regarding the funding of All Wales People First. The trading arm will resume once the organisation's future is clearer.

Diversity

All Wales People First is looking to put together a bid for a project to increase the diversity of its membership and to involve more people in self-advocacy.

Welsh language

We produced bilingual Welsh and English language documents and content in line with our grant obligations and our Welsh language policy.

 

The directors report was approved by the Board of Directors.

Ms S Hinksman
Dated: 1 July 2026
ALL WALES PEOPLE FIRST
INSTITUTE OF CHARTERED ACCOUNTANTS ENGLAND & WALES ACCOUNTANTS' REPORT TO THE DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF ALL WALES PEOPLE FIRST FOR THE YEAR ENDED 31 MARCH 2026
- 9 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of All Wales People First for the year ended 31 March 2026, which comprise the statement of financial activities and the related notes from the company’s accounting records and from information and explanations you have given us.

This report is made to the company's directors, as a body, in accordance with the terms of our engagement letter dated 3 April 2025. Our work has been undertaken solely to prepare for your approval the financial statements of All Wales People First and state those matters that we have agreed to state to the company's directors, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than All Wales People First and the company's directors as a body, for our work or for this report.

It is your duty to ensure that All Wales People First has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and surplus of All Wales People First. You consider that All Wales People First is exempt from the statutory audit requirement for the year, and is not required to obtain an independent examiner's report.

We have not been instructed to carry out an audit or a review of the financial statements of All Wales People First. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Azets
8 August 2026
Ty Derw
Lime Tree Court
Cardiff Gate Business Park
Cardiff
Wales
CF23 8AB
ALL WALES PEOPLE FIRST
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2026
- 10 -
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2026
2026
2026
2025
2025
2025
Notes
£
£
£
£
£
£
Income from:
Donations and legacies
3
100
-
100
239
-
239
Charitable activities
4
344,204
17,894
362,098
355,956
1,529
357,485
Total income
344,304
17,894
362,198
356,195
1,529
357,724
Expenditure on:
Raising funds
5
39,604
-
39,604
41,159
-
41,159
Charitable activities
6
288,786
17,677
306,463
304,521
1,529
306,050
Total expenditure
328,390
17,677
346,067
345,680
1,529
347,209
Net income
15,914
217
16,131
10,515
-
10,515
Transfers between funds
217
(217)
-
2,530
(2,530)
-
Net movement in funds
7
16,131
-
16,131
13,045
(2,530)
10,515
Reconciliation of funds:
Fund balances at 1 April 2025
167,019
-
167,019
153,974
2,530
156,504
Fund balances at 31 March 2026
183,150
-
183,150
167,019
-
167,019

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

ALL WALES PEOPLE FIRST
BALANCE SHEET
AS AT
31 MARCH 2026
31 March 2026
- 11 -
2026
2025
Notes
£
£
£
£
Fixed assets
Tangible assets
10
769
498
Current assets
Debtors
11
11,776
7,336
Cash at bank and in hand
185,910
168,682
197,686
176,018
Creditors: amounts falling due within one year
12
(15,305)
(9,497)
Net current assets
182,381
166,521
Total assets less current liabilities
183,150
167,019
Income funds
Unrestricted funds
183,150
167,019
183,150
167,019

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2026.

The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 of the Act and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its incoming resources and application of resources, including its income and expenditure, for the financial year in accordance with the requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Directors on 1 July 2026
Ms S Hinksman
Director
Company Registration No. 6833956
ALL WALES PEOPLE FIRST
NOTES TO THE  FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
- 12 -
1
Accounting policies
Company information

All Wales People first is a company limited by guarantee, incorporated in England and Wales. The registered office is Ty Derw, Lime Tree Court, Cardiff Gate Business Park, Cardiff CF23 8AB.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006.

 

Exemption from preparing a cash flow statement

Exemption has been taken from preparing a cash flow statement on the grounds that the company qualifies as a small company.

1.2
Going concern

The accounts have been prepared on the assumption that the company is able to carry on business as a going concern, which the directors consider appropriate.

1.3
Funds

Unrestricted funds are available for use at the discretion of the directors in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

1.4
Income

The policies followed, which deal with income, voluntary assistance and donations, are:

 

i) cash donations, gift and legacies are included in full in the statement of financial activities and summary income and expenditure account as soon as they are received, except for gifts and legacies for permanent endowment funds, which are account for along with other such finds, with only the income received on such assets being included in the statement of financial activities and summary income and expenditure account.

 

ii) cash received from fund raising events is included in the statement of financial activities and summary income and expenditure account as soon as it is received by the directors.

 

iii) grants receivable are included in the statement of financial activates and summary income and expenditure account as soon as they are received.

 

iv) donations in kind, e.g. facilities, are not valued for accounting purposes. Where donations in kind are judged to be material however, the extent of such support would be disclosed in a separate note.

 

v) investment income dividends and bank account interest are included in the statement of financial activates and summary income and expenditure account when they are receivable as a gross amount is receivable gross or and amount which includes tax credits receivable from in Inland Revenue if receivable net of tax.

 

vi) all income is included as a gross amount, not net of any expenses.

1.5
Expenditure

Expenditure is included in the financial statements as it become receivable or due.

 

Expenditure include VAT where applicable as the company cannot reclaim it.

ALL WALES PEOPLE FIRST
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
1
Accounting policies
(Continued)
- 13 -
1.6
Tangible fixed assets

Fixed assets are stated at cost less depreciation. The cost of fixed assets is written off in equal annual instalments over their estimated useful lives as follows:

Computer Equipment
15% Straight Line
Fixtures and Equipment
15% Straight Line
1.7
Impairment of fixed assets

At each reporting end date, the company 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 company 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.

 

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

 

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

 

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

 

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled.

ALL WALES PEOPLE FIRST
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
1
Accounting policies
(Continued)
- 14 -
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 company 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 company’s accounting policies, the directors 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.

3
Income from donations and legacies
Unrestricted
Unrestricted
funds
funds
2026
2025
£
£
Donations and gifts
100
239

 

 

ALL WALES PEOPLE FIRST
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 15 -
4

Other Income

Unrestricted funds
Unrestricted funds
2026
2025
£
£

Conference income

8,302
12,265
Performance related grants
323,084
323,084
Other income
30,712
22,136
362,098
357,485
Analysis by fund
Unrestricted funds
344,204
355,956
Restricted funds
17,894
1,529
362,098
357,485
5
Expenditure on raising funds
Unrestricted
Unrestricted
funds
funds
2026
2025
£
£

Direct Expenditure

Fundraising agents
39,604
41,159
ALL WALES PEOPLE FIRST
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 16 -
6
Expenditure on charitable activities
Charitable Activities
Charitable Activities
2026
2025
£
£
Direct costs
Staff costs
241,258
226,372
Depreciation and impairment
72
314
Legal & Professional
10,577
12,142
Other Office Costs
12,472
16,518
Meeting Costs
1,818
1,641
National Council
18,378
21,752
Travel and Subsistence
14,406
15,687
Telephone
1,499
1,444
Training and Events
4,299
8,180
Management Charges
1,684
2,000
306,463
306,050
Analysis by fund
Unrestricted funds
288,786
304,521
Restricted funds
17,677
1,529
306,463
306,050
7
Net movement in funds
2026
2025
£
£
The net movement in funds is stated after charging/(crediting):
Depreciation of owned tangible fixed assets
72
314
8
Directors

None of the directors (or any persons connected with them) received any remuneration or benefits from the company during the year.

 

6 directors (2025: 4) were reimbursed for expenses as part of their director roles totalling £405 (2025: £349) during the year. Expenses relate to travel and subsistence costs.

 

ALL WALES PEOPLE FIRST
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 17 -
9
Employees
Number of employees

The average monthly number employees during the year was:

2026
2025
Number
Number
7
7
Employment costs
2026
2025
£
£
Wages and salaries
212,381
202,357
Social security costs
16,125
14,139
Other pension costs
12,752
9,876
241,258
226,372

 

10
Tangible fixed assets
Computer Equipment
Fixtures and Equipment
Total
£
£
£
Cost
At 1 April 2025
11,156
616
11,772
Additions
343
-
343
Disposals
(4,571)
-
(4,571)
At 31 March 2026
6,928
616
7,544
Depreciation and impairment
At 1 April 2025
10,658
616
11,274
Depreciation charged in the year
72
-
72
Eliminated in respect of disposals
(4,571)
-
(4,571)
At 31 March 2026
6,159
616
6,775
Carrying amount
At 31 March 2026
769
-
769
At 31 March 2025
498
-
498
ALL WALES PEOPLE FIRST
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 18 -
11
Debtors
2026
2025
Amounts falling due within one year:
£
£
Trade debtors
225
-
Other debtors
7,725
4,217
Prepayments and accrued income
3,826
3,119
11,776
7,336
12
Creditors: amounts falling due within one year
2026
2025
£
£
Other taxation and social security
5,483
4,277
Trade creditors
1,638
245
Other creditors
1,374
-
Accruals and deferred income
6,810
4,975
15,305
9,497
13
Retirement benefit schemes
2026
2025
Defined contribution schemes
£
£
Charge to profit or loss in respect of defined contribution schemes
12,752
9,876

The company operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the company in an independently administered fund.

14
Restricted funds

The income funds of the company include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes:

At 1 April 2025
Incoming resources
Resources expended
Transfers
At 31 March 2026
£
£
£
£
£
BAME
-
900
(951)
51
-
Disabled Rights Plan
-
4,950
(4,950)
-
-
CARE
-
1,223
(1,223)
-
-
Quality Statement
-
10,821
(10,553)
(268)
-
-
17,894
(17,677)
(217)
-
ALL WALES PEOPLE FIRST
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
14
Restricted funds
(Continued)
- 19 -
Previous year:
At 1 April 2024
Incoming resources
Resources expended
Transfers
At 31 March 2025
£
£
£
£
£
North Wales Flyers
852
-
-
(852)
-
NW Participation Work
1,678
-
-
(1,678)
-
CARE
-
1,529
(1,529)
-
-
2,530
1,529
(1,529)
(2,530)
-

BAME was funding from the University of South Wales, as part of their civic activity fund. This was to enhance engagement & participation among individuals with a learning disability from ethnic minority communities.

 

Disabled rights plan funding was from the Disabled People’s Inclusion Team at Welsh Government. Consultation events were held with members on the Disabled People's Rights Plan.

 

Quality Statement funding was from NHS Wales Learning Disability team to hold consultation events with members across Wales. Members were consulted on a draft quality statement.

 

CARE is paid by Cardiff University to recruit and support a member representative for the CARE Public Investment Advisory Board.

 

North Wales Flyers funding was for a project in North Wales to improve self-advocacy in the northen counties.

 

NW Participation Work funding was for project work for a learning disability employment strategy review.

15
Unrestricted funds
At 1 April 2025
Incoming resources
Resources expended
Transfers
At 31 March 2026
£
£
£
£
£
General funds
167,019
344,304
(328,390)
217
183,150
Previous year:
At 1 April 2024
Incoming resources
Resources expended
Transfers
At 31 March 2025
£
£
£
£
£
General funds
153,974
356,195
(345,680)
2,530
167,019
ALL WALES PEOPLE FIRST
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 20 -
16
Analysis of net assets between funds
Unrestricted
funds
2026
£
At 31 March 2026:
Tangible assets
769
Current assets/(liabilities)
182,381
183,150
Unrestricted
funds
2025
£
At 31 March 2025:
Tangible assets
498
Current assets/(liabilities)
166,521
167,019
17
Operating lease commitments
Lessee

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:

2026
2025
£
£
Within one year
922
922
Between two and five years
30
952
952
1,874
18
Related party transactions

There were no disclosable related party transactions during the year (2025 - none).

Remuneration of key management personnel
The remuneration of key management personnel as stated in the Directors report was:
2026
2025
£
£
Aggregate compensation
61,451
52,901
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