Charity registration number 1025961
Company registration number 02646454 (England and Wales)
Age UK Bradford District
Annual Report and Financial Statements
For The Year Ended 31 March 2024

AGE UK BRADFORD DISTRICT
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Ammara Ahmed
Jennifer Lee
Akhtar Malik
Muhammad Ibrahim
Amanda Peters
Jonathan Stead
Gill Thomton
Joanne Volpe (Chair)
Jonathan INright
Sheila Plumbe
Anthony Porter
Noor Jahan Ali
Catherine Sunter
David Pass
{Resigned on 30 October 2023)
{Resigned on 10 June 2024)
{Resigned on 26 February 2024)
(Resigned on 26 May 2023)
(Resigned on 26 February 2024)
{Resigned on 2 January 2024)
{Appointed 10 June 20241
(Appointed 10 June 2024}
(Appointed 10 June 20241
(Appointed 10 June 2024)
Secretary
Mark Rounding {Chief Executive Offi￿r)
Charity number
1025961
Company number
02646454
Registered office
75 Iplrose Road
Shipley
Bradford
West Yorkshire
BD18 1HX
Auditor
Azets Audit servI￿s Limited
12 King Street
Leeds
LS12HL

AGE UK BRADFORD DISTRICT
CONTENTS
Page
Trustees, report
Statement of Trustees, responsibilities
Independent auditorfs report
9-11
Statement of financial activities
12
Balance sheet
13
statement of cash flows
14
Notes to the financial statements
15-31

AGE UK BRADFORD DISTRICT
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 MARCH 2024
The Trustees (who are also directors of Age UK Bradford & Distn'ct for the purposes of company law) are pleased
to present their annual report together with the financial ststements of the charity for the year ending 31 March
2024, which are also prepared to meet the requirements for a directors, report and financial statements for
Companies Act purposes.
The Legal and Administrative information page forms part of this Twstees. report.
The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Articles of Association,
and Accounting and Reporting by Charities: Statement of Recommended practi￿ applicable to charities
preparing their accounts in accordance wth the Financial Reporting Standard applicable in the UK and the
Republic of Ireland (FRS1021 (effective 1 January 2019).
Age UK Bradford & District is a charitable company limited by guarantee. The company (company number
026464541 was incorporated on 17 September 1991 as Age cOn￿M Bradford & District as amended by special
resolution passed 21 July 1993 and registered as a charity (charity number 1025961) on 13 September 1993.
The company changed its name to Age UK Bradford & District by special resolution passed 31 January 2012. A
further change to its articles was made in September 2019 by Special Resolution which changed the charity
name to Age UK Bradford & District and adopted new articles in line with best practice.
Structure, Governance and Management
Age UK Bradford & District (AUKBD) is a company limited by guarantee governed by its Memorandum and
Articles of Association dated 21 July 1993 and amended to allow for current govemance arrangements on 30
September 2020. It is registered as a charity wth the Charity Commission.
The charity remains and will remain an independent local charity.
AUKBD meets the definition of a public benefit entity under FRS 102.
Appointment of Trustees
The Officers (Chair and Vice Chair and ordinary Trustee Board members) are elected for 3 year terms. One third
{3) of the ordinary members of the Trustee Board are eligible for re-election each year, along with any current
vacancies. CcFopted members (up to 4} serve for one year.
Trustee Induction and Training
New Trustees (and existing Trustees) are inducted to inform them of their legal obligations under charity and
company law,. the governing documents- structures, committees and decision making processes, planning,
monitoring and review arrangements and the performance of the charity against its current business plan and
financial targets. The induction and training programme were reviewed in 2023 and now includes meetings with
representatives of staff and volunteers. In addition updates from the Charity Commission are included as an
agenda item at each board meeting.
The Charity also supports its Trustees to be involved in Age UK National and Age UK YorkshirelHumber Region
and other organisation's training and events.
Organisation
The Trustee Board administers the charity. In the year under review the Board meet on a bi-monthly basis
supported by committees providing more focussed analysis and scrutiny. The committee structure was reviewed
in July 2021 and the following established aftertheAGM in October 2021..
Business Development & Operations
Finance Committee
People & Organisational Development
All Trustees give their time as Twstees voluntarily. Any expenses claimed by the Twstees are set out in note 9 to
the accounts.

AGE UK BRADFORD DISTRICT
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Key management personnel
The trustees consider the Senior Leadership Team, consisting of 2 posts, as comprising the key management
personnel of the charity in charge of directing and controlling the charity and running and operating the charity on
a day to day basis. The posts are Chief Executive and Deputy Chief Executive. The pay of all the charity's
employees is reviewed annually. The remuneration is also compared wth chanties of a similar size and activity
to ensure that the remuneration set is fair and not out of line with that generally paid for similar roles. Salary
increases have been awarded in line with statutory increases in the national minimum wage and also to staff
roles just above this level in order to maintain differentials be￿een roles. The board is committed to continuing to
develop and improve staff salary levels.
Risk Management
The Trustees have a risk management strategy vthich comprises an annual review of the risks which the charity
may face. This feeds into the business continuity plan.
Risk Management is overseen by the Board with each Committee taking responsibility for preparing and
monitoring the risks in their area of work and brining these to the attention of the board. Prior to the adoption of
the Annual report by the Trustee Board each year, the committees advises the Board on matters relating to the
management of risk by..
identifying the major risks that apply to the charity,
making recommendations about how to respond to and mitigate risks,
recommending an appropriate statement regarding risk management in the Annual Report.
identifying °ownership" of the risk wthin the Charity's management team and Trustee committees,
Reviewing and adapting the business continuity plan as appropriate,
In reviewng risks, the Trustees have taken into account the impact of staff vacancies and staff and volunteer
sickness levels and the increasing challenges around recruitment of staff. The highest risk identified in 2023
were around income generation targets not being achieved, not maintaining volunteers levels and business
continuity planning not being suffiaent to meet the situations needs. These are addressed by daily monitoring of
income generation targets and regularly reporting to the Finan￿ Committee, reviewng volunteer retention and
recruitment plans and a review of the Business Continuity Plan.
The Trustees conlinue to believe that the Charity's engagement locally, along with its involvement with both the
Age England Association and Age UK nationally ensure effective knowledge sharing and influencing in terms
policy decisions affecting people in later life.
Health and safety risk assessments are carried out annually. This is in addition to reviewing any 'near misses, or
significant incidents. These assessments are stored at all locations across the organisation and all site
representatives have undergone training on Health and Safety and risk management. There is a holistic
approach to risk within the organisation with additional risk management protocols in the form of., COSHH, lone
working, fire risk, individual employee and volunteer assessments. The prO￿sS is overseen by the designated
Health and Safety officer. Audit processes and recording tools are utilised to review site risks on a daily, weekly,
monthly, six monthly and annual basis.
The organisalion complies with the West and North Yorkshire Adult Safeguarding pro￿dure$. All staff within the
organisation are expected to attend Safeguarding training as a mandatory requirement. All existing staff have
now attended this training. Furthermore designated Safeguarding Officers are in place to support and review any
Safeguarding concems and ensure effective implementation of the associated Safeguarding policies. In 2022 the
Board appointed a trustee to lead on issues relating to safeguarding.

AGE UK BRADFORD DISTRICT
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
The Charity takes the safety of all staff, volunteers and clients very seriously. Personal Safety and Lone working
remain a priority. This is also reflected in the lone worker policy. risk assessment and training schedule.
Objectives and Activities
Serving all the areas of Bradford, Keighley & Ilkley, Shipley & BingleyAUKBD is both a local charity, a partner of
Age UK National and a member of theAge England Association.
Our mission is lo enable, empower and support people to live well as active, engaged and influential members of
their communities. We will work to ensure that everyone's contribution is valued and that individuals and their
communities provide mutual support which promotes independence. indusion. choice and control.
Our ambition is to build on the opportunities provided by the diverse communities that comprise Bradford District
to meet the priorities and challenges identified by people in these communities and to help older people in the
district to live their best life. We cannot achieve this alone, or indeed without our valued partners in the voluntsry
and community sector or the public sector.
It is an ambition that aims to enable individuals and communities to become hubs of self help and support,
addressing isolation, promoting independence, inclusion. choice and control and enabling wellbeing, confident in
their voice to influence the circumstances and environment in which they live.
Age UK Bradford District will listen to, engage and work with older people and their friends and families. The
focus is on enabling, empowering and supporting them to remain independent, active and engaged members of
their communities, both receiving and providing the support and ath'vits'es they identify that they need and which
are their chosen priorities.
This is in line with our organisational values which were reviewed in 2022123 and it was agreed that AUKBD is..
Person Centred:
We will listen to. engage and vrfork with people to identify and develop their own solutions
and responses
We will listen to people to find out what is important to them
Inclusive:
We value everyone
We treat people with dignity and compassion
We will treat people as individuals viith their own unique experiences and strengths
Empowering:
We support people to make their own decisions
We will enable people and their communities to provide mutual support
Connected
We are one team
We are collaborative
We are better when we worf( together
We involve & link people and their communities in shaping what we do
Authentic
We will be genuine and realistic about what V￿ do and what we can offer
We will be dependable and reliable
We will be transparent

AGE UK BRADFORD DISTRICT
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
These are underpinned by a charter of promises to the people we work wth which commits everyone at AUKBD
to ensure that..
You're listened to and treated with dignity and compassion
Your faith and culture are respected and valued
You will not be discriminated against on any basis
You're at the heart of decisions about your life. we will work wth you to explore your options and support
you lo implement your choices and decisions
You can use your experience to help shape, develop, deliver and improve projects
We will listen to you carefully and respond to you needs promptly
We will not make assumptions al)out your needs or abilities
Vvhere we can't help we will assist you to access the most appropriate support for your needs
We will put your interests, needs and choices first
In order to implement the organisations vision and mission Age UK Bradford District will focus on 5 strategic
aims..
We will provide a person centred approach
Putting people at the centre of what we do. cfrproducing activities and enabling individuals and
communities to provide mutual support.
We will deliver high quality
Maintaining and extending our exlernally awarded quality marks and improving feedback from people
using our services.
We will exlend our reach and impact
Increasing the numbers of people we assist across all communities and improving the benefit and impact
of our work.
We will develop the organisation, our people, premises and systems
Improving the experience of staff and volunteers and the efficiency of our systems.
We will expand our funding base
Increasing retail and community fundraising levels and testing and introducing paid for services.
Age UK Bradford District is committed to being inclusive in all its activities and to ensuring that all aspects of the
organisation reflect the diverse nature of the communities we serve.
We are clear thatAge UK Bradford District will operate within key areas that have been developed as a result of
the priorities identified by people in later life and developed in the Transforming Services Programme launched in
2017 and the Moving Forward strategy of 2020.
These are
Information
Help and Support
Advice and Casework
Groups and Activities

AGE UK BRADFORD DISTRICT
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
This work is prioritised through community engagement and conversations.
Locally AUKBD works with a wider range of older people's organisations and networks, and wth a great number
of other statutory sector and voluntary sector partners - including Bradford Metropolitan District Council Dept. of
Adult & Community Services, the Department of Work & Pensions. Housing Benefits, and Bradford & Airedale
Clinical Commissioning Groups {CCGs).
Nationally and regionally the Charty is a member of the Age England Association.
When reviewng the aims and objectives of the Charty and planning future activities the Trustees have complied
th the duty in section 17 of the Charities Act 2011 to have due regard to public benefit guidance published by
the Commission.
Achievements and Performance:
During the year the Trustees reviewed the charity's activities, management and financial position establishing, as
mentioned above, a new committee structure to give it a greater focus and understanding of the different areas of
the charity's work.
During 2023124 the teams at AUKBD supported 15,199 people across Bradford District having 19,928 contacts
with them. This is broken down as follows..
Function
No of individuals
2024
13,742
193
778
486
15,199
No of contacts
2024
13,911
1,035
3,420
1,562
19,928
2023
12,340
569
808
918
14,635
2023
12,432
4,936
3,750
1,760
22,878
Infonnation
Help & Support
Advice & Casework
Activities & Groups
Total
Almost £1.5m was secured in backdated welfare benefits for people which helps not only local older people,
their households and family but also the local economy.
This work is delivered though 6 Community Hubs based across Bradford, Keighley and Shipley and a team of 33
staff and over 100 volunteers.
830A of people who received support from the teams at AUKBD said that this had had a positive impact on their
lives reporting that they felt..
Less alone
More like themselves again
More financially secure
More connected
Healthier
More independent

AGE UK BRADFORD DISTRICT
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Business Planning
This is continually under review. The Board met infomially during the course of the year to consider and prepare
the new Strategy of 2023 to 2026 which was launched in April 2023 together with revised strategic objectives
which are as follows..
We will create a sustainable, vibrant and growng organization.
Building on strong foundations to become the 'go lo. place for all issues on ageing, being a great place
to work and volunteer and where all stakeholders are involved in planning and securing our future.
We will exiend our reach and impact across all communities..
Increasing the numbers of people we assist across all communtties, improving the accessibility,
availability, benefit and impact of our work.
We will deliver person-￿ntred, cCFprodU￿d approaches, working with the assets of the people &
communities served..
Putting people at the centre of what we do, ctrprodu¢ing activities and enabling individuals and
communities to provide mutual support based on the resources and assets available within
communities.
We will increase funding..
Increasing retail and fundraising levels and involvement in fundraising across all stakeholders.
We will improve systems and premises..
Improving and developing our premises and the effiaency of our systems.
Quality Standards
The Charity maintained the Charty Quality Standard and the Quality Advice Standard following external
assessments during 2023124.
Policies and Procedures
An ongoing review and update of policies and procedures was maintsined through the period. The Terms of
Reference for all our sub-committees and advisory committees are reviewed annually which resulted in
significant changes to the sub committees as detailed earfier. The Employee Handbook and Volunteer Handbook
are continuously reviewed and updated. Staff have easy access to this and a number of other key documents
and resources.
Facilities
The Charity conts-nues to look at ways to develop both premises and the IT infrastructure. During the year
significant improvements were made to the premises at Queensbury and a new IT support provider was
appointed to being service provision from Apnl 2024.
Fundraising
The charity seeks and receives individual donations to support our work. We strive to achieve the highest
standard fundraising standards and value our supportive fvnders and donors. We stay up to date with charity
regulations, data protection and the Fundraising Preference Service (FPS) to make sure we are legally compliant
and adhering to all guidelines and best practice. There were no complaints made during the year.
Financial review
Net loss after actuarial losses of £1 shows a deficit of £179,832 {2023 surplus - £211,322) for the year. This is
made up of a deficit on general unrestricted funds totalling £57,151 (including an actuarial loss of £11, and a
deficit of £122,681 on restricted fvnds. Total funds at 31 March 2024 stood at £302,104 comprising of £69,305 of
restricted funds and £232,799 of unrestricted funds. This is a marked regression on the position at 31 March
2023 when total funds stood at £481,936.

AGE UK BRADFORD DISTRICT
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Reserves Policy
The board has established a policy whereby the unrestricted funds not committed or invested in tangible fixed
assets {the free reserves) held by the charity should be equivalent to 3 months of the general running costs,
which equates to £227,000 in general funds. At present the charity has free reseNes of £202,027. ReseNes
were in defiat of the free reserves policy at 31 March 2024 largely due to the dedine in grants and legacy
income.
Investment Policy
The Trustees regularly check the rates achieved on fvnds deposited and the constitution gives Trustees the
powers to move funds if required. A banking review took pla￿ during 2021 and a new bank account with Unity
Trust Bank was opened in January 2023. A further bank account was opened wth Bath Building Society in
January 2024. The account with Santander was dosed in April 2023.
Future Plans
Age UK Bradford District has one dear goal, to ensure that older people across Bradford District can live their
best possible life in age friendly communities where everyone's fuiure is valued.
To achieve this we have 3 priorities as we look to the future..
To ensure the ongoing safety and wellbeing of the AUKBD team through monitoring risks and ensuring
consultation on and effective communicats'on of guidance to protect staff, volunteers and the people we support.
To continue stringent monitoring of our cashflow and budgets in line with our financial procedures. Lc￿kIng
foNard to the next financial year 2024 to 2025 the directors have no reason to believe that the charity will not
continue to be a going concern.
To maintain and develop. as opportunities and resources allow. the delivery of our key ftjnctions in each
community and in response to those communities needs. The development of our Community Hubs will continue
to be the main focus to increase the offer each Community Hub can make to the people in their communities
both from within the hub and beyond.
Auditor
The auditor, Azets Audit Servi￿$ Limited is deemed to be reappointed under section 487(2) of the Companies
Act 2006.
Small Company Rules
This report has been prepared in accordance v¥ith the special provisions of Part 15 of the Companies Act 2006.
Conclusion
The Trustees are once again grateful for the enormous effort of the charity's staff, volunteers and supporters for
their hard work over the year. They also wsh to thank statutory and voluntary sector partners, funders and
donors for helping to ensure that older people in the District can live their best life.
Disclosure of information to auditor
Each of the Trustees has confimied that there is no information of which they are aware which is relevant to the
audit, but of which the auditor is unaware. They have further confimied that they have taken appropriate steps to
identify such relevant information and to establish that the auditor is aware of such information.
The Trustees, report was approved by the Board of Trustees on 28 October 2024 and signed on their behalf by..
Joanne Volpe,
Trustee and Chair

AGE UK BRADFORD DISTRICT
STATEMENT OF TRUSTEES. RESPONSIBILITIES
FOR THE YEAR ENDED 31 MARCH 2024
The Trustees, who are also the directors of Age UK Bradford District for the purpose of company law, are
responsible for preparing the Trustees. Report and the financial statements in accordance with applicable law and
United Kingdom Accounting Standards (United Kingdom Generally A￿epted Accounting Practi￿).
Company Law requires the Trustees to prepare finanaal statements for each financial year which give a true and
fair view of the slate of affairs of the charity and of the incoming reSoUr￿S and application of resources, including
the income and expenditure, of the charitable company for that year.
In preparing these financial statements, the Twstees are required to..
select suitable accounting policies and then apply them consistently-
obseNe the methods and principles in the Charities SORP;
make judgements and estimates that are reasonable and prudent.,
state whether applicable UK Accounting Standards have been followed. subject to any material departures
disclosed and explained in the financial statements., and
prepare the financial statements on the going con￿rn basis unless it is inappropriate to presume that the charity
11 continue in operation.
The Trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at
any time the financial position of the charity and enable them to ensure that the financial statements comply with the
Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking
reasonable steps for the prevention and detection of fraud and other irregularities.

AGE UK BRADFORD DISTRICT
INDEPENDENT AUDITOR'S REPORT
TO THE TRUSTEES OF AGE UK BRADFORD DISTRICT
Opinion
We have audited the financial statements of Age UK Bradford District (the 'charity') for the year ended 31 March
2024 which comprise the statement of financial activities. the balance sheet, the statement of cash flows and the
notes to the financial statements, 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 Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of
Ireland (United Kingdom Generally Accepted A¢￿Unting Practice).
In our opinion, the financial statements-
give a true and fair view of the state of the charitable company's affairs as at 31 March 2024 and of its income
and expenditure, for the year then ended..
have been properfy prepared in accordance with United Kingdom Generally Accepted Accounting Practice:
and
have been prepared in accordance with the requirements of the Companies Act 2006.
Basis for opinion
We conducted our audit in accordance with Intemational Standards on Auditing (UK) (ISAS IUK)} and applicable
law. Our responsibilities under those standards are further described in the Auditors responsibilities ft)r the audit of
the financial statements section of our report. We are independent of the charity in accordance with the ethical
requirements that are relevant to our audit of the financial statements in the UK, including the FRC'S Ethical
Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe
that the audit evidence we have obtained is suffiaent and appropriate to provide a basis for our opinion.
Conclusions relating to going concern
In auditing the financial statements, we have concluded that the Trustees. use of the going concern basis of
accounting in the preparation of the financial statements is appropriate.
Based on the work we have perfomied, we have not identified any material uncertainties relating to events or
conditions that, individually or collectively. may cast significant doubt on the charity's ability to continue as a going
concem for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the Trustees viith respect to going concem are described in the
relevant sections of this report.
Other information
The other information comprises the infomiation included in the annual report other than the financial statements
and our auditor's report thereon. The Trustees are responsible for the other information contained wthin the annual
report. Our opinion on the financial statements does not cover the other infomiation and we do not express any form
of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider
whether the other information is materially inconsistent wth the financial statements or our knowledge obtained in
the course of the audit, or otherwise appears to be materially misststed. If we identify such material inconsistencies
or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement
in the financial statements themselves. If, based on the work we have performed. we conclude that there is a
material misststement of this other infomiation, 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 trustees, report (incorporating the directors, report) for the financial year for
which the financial statements are prepared is consistenl with the financial ststements- and
the trustees, report (incorporating the directors. report) have been prepared in accordance with applicable
legal requirements.

AGE UK BRADFORD DISTRICT
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF AGE UK BRADFORD DISTRICT
Matters on which we are required to report by exception
We have nothing to report in respect of the following matters in relation to which the Charities {Accounts and
Reports) Regulations 2008 require us to report to you if, in our opinion=
the information given in the financial statements is inconsistent in any material respect with the Trustees.
report., or
SLrfficient accounting records have not been kept" or
the financial statements are not in agreement with the accounting records., or
we have not received all the information and explanations we require for our audit.
Responsibilities of Trustees
As explained more fully in the statement of Trustees, responsibilities, the Trustees. who are also the directors of the
charity for the purpose of company law, are responsible for the preparation of the financial statements and for being
satisfied that they give a true and fair view, and for such intemal control as the Trustees determine is necessary to
enable the preparation of financial statements that are free from material misstatement, whether due to fraud or
error. In preparing the financial statements, the Trustees are responsible for assessing the Charity's ability to
continue as a going concern, disclosing, as applicable, matters related to going concern and using the going
concem basis of accounting unless the Trustees either intend to liquidate the charitable company or to cease
operations, or have no realistic altemative but to do so.
Auditors responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from
material misstatement, whether due to fraud or e￿Or, and to issue an auditorfs report that includes our opinion.
Reasonable assurance is a high level of assurance bul 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.
A further description of our responsibilities is available on the Financial Reporting Council's website at.. https=Il
www.frc.org.uklauditorsresponsibilities. This description fonns part of our auditorfs report.
10-

AGE UK BRADFORD DISTRICT
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF AGE UK BRADFORD DISTRICT
Extent to which the audit was considered capable of detecting irregularities. including fraud
Irregularities, including fraud. are instsnces of non-compliance with laws and regulations. We design procedures in
line with our responsibililies, outlined above and on the Financial Reporting Council's website, to detect material
misstatements in respect of irregularities, including fraud.
We obtain and update our understanding of the entity, ils activities, its control environment, and likely future
developments, including in relation to the legal and regulatory framework applicable and how the entity is complying
th that framework. Based on this understanding, we identify and assess the risks of material misstatement of the
financial stalements, whether due to fraud or error, design and perfomi audit procedures responsive to those risks,
and obtain audit eviden￿ that is sufficient and appropriate to provide a basis for our opinion. This includes
consideration of the risk of acts by the entity that were contrary to applicable laws and regulations. including fraud.
In response to the risk of irregularities and non-compliance with laws and regulations, including fraud, we designed
procedures which included..
Enquiry of management and those charged with govemance around actual and potential litigation and
claims as well as actual. suspected and alleged fraud-
Reviewing minutes of meetings of those charged wth governance.,
Assessing the extent of Complian￿ wth the laws and regulations considered to have a direct material
effect on the financial statements or the operations of the entity through enquiry and inspection.,
Reviewing financial statement disclosures and tesling to supporting documentation to assess Compliance
with applicable laws and regulations.,
Performing audit work over the risk of management bias and override of controls, including testing of
journal entries and other adjustrnents for appropriateness, evaluating the business rationale of significant
transactions outside the normal course of business and reviewing accounting estimates for indicators of
potential bias,. and
Performing audit work over the timing and recognition of income and in particular whether it has been
recorded in the correct accounting period.
Because of the inherent limitations of an audit, there is a risk Ihat 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 of
not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may
involve collusion, forgery, intentional omissions, misrepresentstions, or the override of intemal control.
Use of our report
This report is made solely to the charity's trustees, as a body, in accordance wth part 4 of the Charities (Accounts
and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charity's trustees
those matters we are required to state to them in an auditors, 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 charity and the charity's
trustees as a body, for our audit work, for this report. or for the opinions we have formed.
0511112024
Azets Audit Services Limited
Chartered Accountants
Statutory Auditor
12 King Street
Leeds
LS12HL
11

AGE UK BRADFORD DISTRICT
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2024
Unrestricted Restricted
funds
funds
2024
2024
Total
Total
2024
2023
Notes
Income from:
Donations and legacies
Charitsble Income
Other trading activities
Investments
27,880
11,099
416,148
3,971
27,880
251,349
416,148
3,971
182,859
689,657
372,291
186
240,250
Total income
459,098
240,250
699,348
1,244,993
Ex enditure on:
Raising funds
Charitsble activities
368.628
202.701
368,628
510,551
409,539
624.232
307.850
Total expenditure
571.329
307.850
879,179
1,033,771
Net incomel(expenditure) befo￿ transfers
(112,231)
(67,600) (179,831)
211,222
Transfers be￿een funds
45,164
(45,164)
Net (expenditure)lincome for the year
(67.067) (112,764) (179,831)
211,222
Other recognised gains and losses
Actuarial (lossllgain on defined benefit pension
schemes
17
{1)
{1)
100
Net movement in funds
(67,068) (112,764} (179,832)
211,322
Fund balances at 1 April 2023
289.950
191.986
481,936
270,614
Fund balances at 31 March 2024
19
222.882
79.222
302,104
481,936
The statement of financial activities indudes all gains and losses re¢ognised in the year.
All income and expenditure derive from continuing activities.
The notes on pages 15 - 31 comprise part of these financial statements.
A fully detailed Statement of Financial Activities for the year ended 31 March 2023 is shown on Note 24 to the
financial statements.
The statement of financial activities also complies with the requirements for an income and expenditure account
under the Companies Act 2006.
12-

AGE UK BRADFORD DISTRICT
BALANCE SHEET
AS AT 31 MARCH 2024
2024
2023
Notes
Fixed assets
Tangible assets
12
30.772
1.648
Current assets
Debtors
Cash at bank and in hand
13
108,916
220,705
153,812
392,429
329,621
546,241
Creditors: amounts falling due within
one year
14
(58.289)
(64.163)
Net current assets
271.332
482.078
Total assets less cur￿nt liabilities
302,104
483,726
Creditors: amounts falling due after
more than one year
15
{1,790)
Net assets
302,104
481,936
Income funds
Restricted funds
Unrestricted funds
18
79,222
222,882
191,986
289,950
302,104
481,936
The notes on pages 15 - 31 form part of these financial statements.
These financial statements have been prepared in accordan￿ viith the provisions applicable to companies subject
to the small companies regime.
The financial statements were approved by the Trustees on 28 October 2024
Joanne Volpe
Trustee and Chair
Company Registration No. 02646454
13-

AGE UK BRADFORD DISTRICT
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2024
2024
2023
Notes
Cash flov￿ from operating activities
Cash (absorbed by)Igenerated from
operations
22
(143,240)
122,796
Investing activities
Purchase of tangible fixed assets
Investment income received
(32,455)
3,971
(537)
186
Net cash used in investing activities
(28.484)
(351)
Net cash used in financing activities
Net {decrease)lincrease in cash and cash
equivalents
(171,724)
122,445
Cash and cash equivalents at beginning of year
392,429
269,984
Cash and cash equivalents at end of year
220.705
392,429
14-

AGE UK BRADFORD DISTRICT
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Accounting policies
The principal accounting policies adopted, judgements and key SoUr￿S of estimation ￿n￿rtaintY in the
preparation of the financial statements are as follows..
Charity infomiation
Age UK Bradford & District is a charitable company limited by guarantee incorporated and registered in
England and Wales. The company (company number 026464541 was incorporated on 17 September 1991 as
Age Concern Bradford & District as amended by special resolution passed 21 July 1993 and registered as a
charity (charity number 1025961) on 13 September 1993. The company Changed its name to Age UK
Bradford & District by special resolution passed 31 January 2012. The registered office is 75 Wrose Road,
Shipley. Bradford, England. BD18 1 HX.
Each member of the company has undertaken to contribute such amount as may be required not exceeding
£1 to the assets of the charitable company in the event of its being wound up while he or she is a member, or
within one year after he or she ceases to be a member.
1.1 Accounting convention
The financial statements have been prepared on a going concem basis in accordance with 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 (FRS102)
(effective 1 January 20191 ("Charities SORP (FRS102)°), the Financial Reporting Standard applicable in the
UK and Ireland (FRS 102). the Companies Act 2006 and the Charities Act 2011.
Age UK Bradford & District meets the definition of a public benefit entity under FRS 102. Assets and liabilities
are initially recognised at cost or transaction value unless othewse stated in the relevant accounting policy
notes.
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 £1.
The financial statements have been prepared under the historical cost convention, modified to include 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 existen￿ for the foreseeable future. Thus the Trustees
continue to adopt the going concem 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.
Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and
uses of the restricted funds are set OLrt in the notes to the financial statements.
1.4 Income
Income including donations. legacies and grants that provide core funding or are of general nature are
recognised where Ihere is entitlement, the receipt is probable and the amount can be measured with sufficient
reliability. Such income is only deferred when the donor specifies that the grant or donation must only be used
in ftrture accounting periods- or the donor has imposed conditions which must be met before the charity has
unconditional entidement.
Income grants are credited to the income and expenditure account at the time when the related expenditure
has been incurred. Income grants for specific projects are credited to the income and expenditure account
when received and unspent amounts at the year-end are carried forward as restricted funds.
15-

AGE UK BRADFORD DISTRICT
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Accounting policies
{Continued)
Donated goods and services
Donated seNices are recognised if the value of the gift can be measured reliably.
Income from goods donated for sale in the charity's shops is recognised at point of sale. As a result of the
high volume of low value donated goods re￿iVed by the charity, the cost of recognising these items at fair
value on receipt would outweigh the benefit of recognising them in the accounts.
1.5 Expenditure
Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it
is probable that settlement wll be required and the amount of the obligation can be measured reliably.
Expenditure includes attributsble VAT which cannot be recovered..
Charitable expenditure comprises those costs incurred by the charity in the deliverance of its
activities and services for its beneficiaries. It indudes both costs that can be directly allocated to such
activities and those costs of an indirect nature ne￿SSary to support them.
All costs are allocated between the expenditure categories of the SOFA on a basis designed to
reflect the use of the resource. Costs relating to a particular activity are allocated directly- others are
apportioned on an appropriate basis.
1.6 Tangible fixed assets
Tangible fixed assets are defined as those assets costing over £1,000.
Such assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the
cost less estimated residual value of each asset over its expected useful life, as follows=
Leasehold improvements
Fixlures and fittings
Computer equipment
Over the life of the lease
5 years straight line
3 years straight line
The gain or loss arising on the disposal of an asset is determined as the difference be￿een the sale
proceeds and the carying value of the asset, and is recognised in the statement of financial activities.
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 impaiment loss. If any such indication
exists, the recoverable amount of the asset is estimated in order to determine the extent of the impaimient
loss {if any).
1.8 Cash and cash equivalents
Cash at bank and in hand includes cash and short term highly liquid investments with a short maturity of three
months or less from the date of acquisition or opening of the deposit or similar account.
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.
Financial instruments are recognised in the charity's balance sheet vthen the charity becomes party to the
contractual provisions of the instrument.
Financial assels and liabilities are offset, wth 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.
16-

AGE UK BRADFORD DISTRICT
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Accounting policies
{Continued)
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 finanang 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.
Impainnent of financial assets
Financial assets, other than those held at fair value through income and expenditure, are assessed for
indicators of impairment at each reporting date. Financial assets are impaired where there is objective
eviden￿ that, as a result of one or more events that occurred after the initial recognition of the financial asset,
the estimated future cash flows have been affected.
If an asset is impaired, the impaimient loss is the difference be￿en the carrying amount and the present
value of the estimated cash flows discounted at the asset's original effective interest rate. The impairment loss
is recognised in net in¢omel{expenditure) for the year.
If there is a decrease in the impairment loss arising from an event occurring after the impairment was
recognised, the impairment is reversed. The reversal is such that the current Carrying amount does not
exceed what the carrying amount would have been, had the impaimient not previously been recognised. The
impairment reversal is recognised in net incomel(expenditure) for the year.
Derecognition of financial assets
Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or
are settled, or when the charity transfers the financial asset and substantially all the risks and rewards of
ownership to another entity, or if some significant risks and rewards of ownership are retained but control of
the asset has transferred to another paty that is able to sell the asset in its entirety to an unrelated third party.
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 sepiices 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 v4hen the charity's contractual obligations expire or are discharged or
cancelled.
1.10 Taxation
Age UK Bradford & District is a registered charity and as such is a charity within the meaning of schedule 6 of
the Finance Act 2010. Accordingly, the charity is potentially entitled to tsx exemption under part 11 of the
Corporation Tax Act 2010 or section 256 of the Taxation of Chargeable Gains Act 1992 in respect of income
and gains arising. Given this, no tax charge arises on the charity.
1.11 Employee benefits
The costs of short term eTnployee benefits are recognised as a liability and an expense where settlement of
obligations does not fall within the same period.
17-

AGE UK BRADFORD DISTRICT
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Accounting policies
{Continued)
1.12 Retirement benefits
The charity participates in a multi-employer defined contribution pension arrangement, The Pension Trust
Growth Plan Series 4. The pension charge represents the amount payable by the charity to the fund in
respect of the year.
Previously, the charity and group participated in The Pension Trust Grovrth Plan, Series 1, 2 and 3, a multi-
employer defined benefit pension arrangement. It is not possible in the normal course of events to identify the
share of underlying assets and liabilities belonging to individual participating employers. In accordance with
Charities SORP (FRS 1021 the charity recognises the liability to make payments to fund the deficit relating to
past service where it has entered into an agreement to make those payments.
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 carying 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.
The estimates and judgements which have a significant risk of causing a material adjustment to the carrying
amount of assets and liabilities are outlined below.
Critical judgements
Defined benefrt pension scheme
The present value of fLrture liabilities in respect of pension scheme shortfalls is a key figure in the financial
statements, the discount rate used in calculating this present value is a key estimate in the financial
statements.
Donations and legacies
2024
2023
Donations and gifts
Legacies receivable
27,880
20.609
162.250
27,880
182,859
All donations and legacies received in both years are unrestn'cted.
The charity benefits greally from the involvement and enthusiastic support of its many volunteers, details of
which are given in our annual report. In accordance with FRS 102 and the Charities SORP (FRS 1021, the
economic contribution of general volunteers is not recognised in the accounts.
18-

AGE UK BRADFORD DISTRICT
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Charitable activities
2024
2023
Grants and contracts receivable
251,349
689.657
Analysis by fund:
Unrestricted funds
Restricted funds
11,099
240,250
11,742
677,915
251,349
689,657
Other trading activities
2024
2023
Fundraising events and fees eamed
Charity shop income
28,251
387,897
26,264
346,027
416,148
372,291
19-

AGE UK BRADFORD DISTRICT
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Total expenditure
Raising Charitable
funds
activities
2024
2024
Total
2024
Raising Charitable
funds
activities
2023
2023
Total
2023
Staff costs
Interest cost - unwinding
discount
Staff and volunteer
expenses
Training and recruitment
Premises costs
Insurance
Office costs
Repairs and renewals
Publicity
Cafe provisions
Van running and other
transport costs
Shop costs
Subscriptions
Sundries
181,022
284,957
465,979
227,229
325,101
552,330
144
144
111
111
3,275
108
137,380
1,768
5,578
10,136
15
631
3,906
1,552
139,355
1,768
9,416
34,318
4.987
686
3,150
655
127,863
2,015
3,538
6,323
11,165
179
1,642
32,911
176
3,554
78,331
3,329
2,297
160,774
2,191
7,092
84,654
11,165
1,975
3,838
24,182
4,972
686
6,121
10,736
3,420
6,275
2,109
8,230
10,736
7,465
26,828
5,188
10,102
3,816
252
7,209
12,397
10,102
7,979
25,062
4,045
20,553
4,163
24,810
365,834
349,536
715,370
401,296
478,187
879,483
Share of support costs (see
note 7)
Share of governance costs
(see note 7)
2,794
151,075
153,869
3,243
141,670
144,913
9,940
9,940
9,375
9,375
368.628
510,551
879.179
404,539
629,232 1,033,771
-20-

AGE UK BRADFORD DISTRICT
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Support costs
Support Governance
costs
costs
2024
Support Governance
costs
costs
2023
staff costs
Depreciation
Staff and volunteer
expenses
Premises costs
Insurance
Office costs
Repairs and renewals
IT & Communications
Sundries
Audit fees
92,253
3,331
92,253
3,331
87,370
3,257
87,370
3,257
124
98
5.529
6.055
10
44.365
2,104
124
98
5,529
6,055
10
44,365
2,104
9,940
53
169
4,658
6,577
4,998
34,192
3,639
53
169
4.658
6.577
4.998
34.192
3,639
9,375
9,940
9,375
153,869
9,940
163,809
144,913
9,375 154,288
Net movement in funds
2024
2023
Net movement in funds is stated after chargingl(crediting
Fees payable to the company's auditor for the audit of the company's financial
statements
Fees payable to the company's auditor for statutory accounts
Depreciation of owned tangible fixed assets
9,940
1,690
3,331
9,375
1,595
3,257
Trustees
None of the Trustees (or any person connected with them) received any remuneration or r&imbursement of
expenses during the ￿rrent or prior year.
21

AGE UK BRADFORD DISTRICT
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
10 Employees
Number of employees
The average monthly number of employees during the year was..
2024
Number
2023
Number
Charitable activities
Administration
23
30
26
33
Employment costs
2024
2023
Wages and salaries
Social security costs
other pension costs
507,052
33,264
17,916
583.883
38.359
17,458
558,232
639,700
In addition to the above, contributions of £2,148 (2023= £2,148) were paid to the defined benefit scheme as
disdosed in note 17 to these financial statements.
At the balan￿ sheet date pension contributions totalling £1,790 (2023= £3,446) were unpaid and included
within creditors.
The Trustees consider its key management personnel comprises of the Senior Management Team,
consisting of 2 posts (2023.. 2). The total employment benefits induding employer pension contributions of
the key management personnel were £110,162 (2023. £91,794).
There were no employees whose annual remuneration VRS £60,000 or more (2023.. no employees).
11 Taxation
The charity is exempt from tax on income and gains falling v4ithin section 505 of the Taxes Act 1988 or section
252 of the Taxationof Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.

AGE UK BRADFORD DISTRICT
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
12 Tangible fixed assets
Leasehold Fixture5 and
improvements
fittings
Computer
equipment
Total
Cost
At 1 April 2023
Additions
80,767
32,455
9,713
25,656
116,136
32,455
At 31 March 2024
113,222
9.713
25.656
148.591
Depreciation and impaimient
At 1 April 2023
Depreciation charged in the year
79,656
2,794
9,713
25,119
537
114,488
3,331
At 31 March 2024
82,450
9,713
25,656
117,819
Carrying amount
At 31 March 2024
30,772
30,772
At 31 March 2023
1,111
537
1,648
13 Debtors
2024
2023
Amounts falling due within one year:
Trade debtors
Other debtors
Prepayments and accrued income
17,203
15,806
75,907
52,898
8,415
92,499
108,916
153,812
14 Creditors: amounts falling due within one year
2024
2023
Notes
Other taxation and social security
Deferred income
Trade creditors
Other creditors and accruals
Short term pension scheme deficit payments
7,831
9,339
16,202
23,127
1,790
9,899
21,320
15,925
14,871
2,148
16
17
58,289
64,163
-23-

AGE UK BRADFORD DISTRICT
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
15 Creditors: amounts falling due after more than one year
2024
2023
Notes
Pension scheme deficit payments
17
1.790
16 Deferred income
2024
2023
Brought forward
Released in the year
Deferred in the year
21,320
(21,3201
9,339
21.320
Carried forward
9,339
21.320
Income has been deferred where project funding has been received in advance. Deferred projed income is
released on a straight line basis to the month that the project is being performed.
17 Retirement benefit schemes
Defined contribution schemes
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.
The charge to the statement of financial activity in respect of defined contribution schemes was £17,916
(2023.. £17.458).
Defined benefit schemes
The charity participates in The Pension Trust Growth Plan scheme, a defined benefit, multi-employer scheme
which provides benefits to some 950 non-associated participating employers. It is not possible for the charity
to obtain sufficient infomiation to enable it to account for the scheme as a defined benefit scheme. Therefore
it accounts for the scheme in accordance with the Charities SORP {FRS 102) by providing for the present
value of all donations to make good the deficit.
Where the scheme is in deficit and where the charity has agreed to a deficit funding arrangement the
company recognises a liability for this obligation. The amount recognised is the net present value of the deficit
reduction contributions payable under the agreement that relates to the deficit. The present value is
calculated using the discount rate detailed in these disclosures. The unwinding of the discount rate is
recognised as a finance cost.
Present Value of Obligation
2024
2023
2022
Contributions due within one year
Contributions due over one year
1,790
2,148
1,790
2,148
3,748
Present value of provision
1,790
3,938
5,896
-24-

AGE UK BRADFORD DISTRICT
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
17 Retirement benefit schemes
{Continued)
Reconciliation of Opening and Closing Provisions
2024
2023
Provision at the start of the year
Unwinding of discount
Deficit contribution paid
Actuarial re-measurements-.
impact of any change in assumptions
3,759
144
(2,1481
5,896
111
{1,969)
(100)
Provision at end of year
1,756
3.938
Income and Expenditure Impact
2024
2023
Interest expense
Actuarial re-measurements-.
impact of any change in assumptions
144
111
(100)
The following schedule details the deficit contributions agreed be￿een the charity and the scheme at each
year end period, it is these Contributions that have been used to derive the charity's balance sheet liability..
Deficit Contributions Schedule
2024
1.790
2023
2,148
1,790
2022
2,148
2.148
1.790
Year 1
Year 2
Year 3
Year 4
Year 5
Assumptions
2024
2023
2019
Rate of discount
5.31
5.52
2.35
The discount rates shown above are the equivalent single discount Thgtes which, when used to discount the
future recovery plan contributions due, would give the same results as using a full AA corporate bond yield
curve to discount the same recovery plan contnbution.
-25-

AGE UK BRADFORD DISTRICT
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
18 Restricted funds
The income funds of the charity include restricted funds comprising the foll0Y￿ng unexpended balances of
donations and grants held on trust for specific purposes..
Movement in funds
Income Expenditure
Current year
Balance at 1
April 2023
Transfers Balance at 31
March 2024
Age UK Cost of Living
Armed Forces Covenant Fund
BMDC Complex Care
BDMC Buddy Scheme
BDCT- PSN
Building Better Lives (AUK
NationallYBSI
Equality Together- Lot 2
Equality Together Advice
Consortium
UKSPF Keighley
UKSPF Queensbury
UKSPF Shipley
Independent Age
Prosper
Reaching Inequalities in the cty
(RIC}
Keith Howard Foundation
Sky Fund
Veterans Foundation
Warm Homes Healthy People
(Groundworks)
Warm Homes Healthy People
IBWYHP)
WYCA
Neighbourly
39.836
32,717
29,526
(39,836)
(32,717)
(7,486)
(31,438)
(14,252)
14,711
42,445
(36,751)
11,007
28,618
(14,366)
5.571
4.928
(5,571)
(4,928)
44,000
5,523
3,771
4,636
15,863
21,319
(38,872)
(2,660)
(2,670)
(4,636)
(14,671)
(37,153)
5,128
(2,863)
(1 101)
1,192
5,917
9,917
24.542
12.728
1.500
2.500
18,333
(14,635)
(1,250)
(2,500)
(18,333)
22.635
250
30,830
18,690
(12,010)
37,510
17.695
4.537
1.500
(17.695)
(4.537)
1.500
191,986
240,250
(307,850)
(45,164)
79,222
-26-

AGE UK BRADFORD DISTRICT
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
18 Restricted funds
{Continued)
Purpose of restricted funds:
Armed Forces Covenant Fund - to provide one to one wellbeing support to veterans across the district due to
the impact of Covid 19.
Access to work.. grant from the Dept of Work and Pensions to enable us to provide work experience for
people on the government's Kick Start Scheme
BMDC Complex Care.. this is fijnded through BMDC to provide a program of support to individuals referred by
Adult Social Care and GPS surgeries to reduce dependency on statutory services and support, identifying and
supporting people to deal issues that prevent leading the lives they would wish.
BDMC Day Opportunities.. three individual grants to cary out person centered coproduction work with
individuals communities to develop and deliver local activities and services the identify as being important to
them.
BDCT PSN: Pilot Project to fund PSN staff based in new NHS Health Hubs in Bradford South and East.
Building Better Lives- funding from Age UK National to provide advice and support to people following a life
changing experience.
Equality Together Consortium - working wth partners in the voluntary sector to deliver advice and casework
support, mostly around welfare benefits to older people with complex needs across Bradford District.
Home Health
a project funded by University College London (UCL) to research ways of helping people
aged 65+ who are starting to find everyday activities more difficult to stay independent and healthy for as long
as possible.
Keighley Palhway.. AUKBD was a partner with a multi-agency support team seeking to address the pressures
faced by the NHS through the delivery of discharge support to hospital patients.
Kickstart - a government initiative through the Department of Work & Pensions which provided fvnding to
organisations to create new jobs for 16 to 24 year olds on Universal Credrt who are at risk of long temi
unemployment.
BDCT Wellbeing Service.. AUKBD employed a PSN for the BDCT vthich they sUpe￿Ised and managed. This
was short temi project.
Prosper.. a research project exploring the issues around frailty in older people and their support needs.
Reaching Inequality in the City - fvnding provided by Bradford and Craven District CCG to Bradford CVS to
deliver a programme of welfare benefits advice through a range of partners including AUKBD to people
referred by GP Surgeries in Bradford.
Worth Connecting 2.. (positive minds) - working in partnership to promote and support digital inclusion through
the provision of IT lessons and one to one support in use of IT and smart phones.
Walking Football.. To establish a walking football group.
BDcT-PcV￿.' Funds to employ a PSN to be based in and managed by BDCT.
Groundworks: a project in partnership wth other agencies delivering a warm homes healthy people project
purchasing and delivering winter wamith packs and Carrying out essential repairs to heating systemslboilers.
Warm Homes Healthy People (BVVYHP): Provision of wa￿n home packs. heaters and minor boiler repairs.
-27-

AGE UK BRADFORD DISTRICT
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
18 Restricted funds
{Continued)
Age UK- Cost of Living Support.. a grant from Age UK National to support AUKBD to respond to the needs of
older people during the cost of living crisis.
Veterans Foundation . a grant from the Veterans Foundation for the support of veterans.
Transfer between funds - the transfers to unrestricted funds are due to the projects completing and there
being no ongoing restrictions on the expenditure.
Movement in funds
Income Expenditure
Prior year
Balance at 1
April 2022
Transfers Balance at 31
March 2023
Armed Forces Covenant
Access to work l DWP
BMDC Complex Care
BMDC Day Opportunity Grants
BDCT- PSN
Building Better Lives (AUK
NationallYBSI
Equality Together- Lot 2
Equality Together Advice
Consortium
Home Heath
Keighley Pathway - MAST 2
Kickstart
BDCT-WS
Prosper
Reaching Inequalities in the cty
(RIC}
Worth Connection 2
Walking Football
BDCT-PC
Vwdrm Homes Healthy People
(Groundworks)
Warm Homes Healthy People
IBWYHP)
Age UK- Cost of Living Support
32,619
34,815
2,765
176,537
30.843
73,228
(34,717)
(2,765)
(175,471)
(31,394)
(44,610)
32,717
28,460
551
29,526
28,618
30.000
(30,000)
(3.100)
3.100
41,600
25,038
(41,600)
(25,038)
(464)
(5,972)
(6,000)
(52,792)
464
5,972
6.000
56.676
2.033
5,917
14,859
7,309
12,418
29,532
1,127
5,200
(2,735)
(36,841)
(1,127}
(5,200)
24,542
8,804
39.690
(17,664)
30,830
72,610
39,836
(72,610)
39,836
104,171
677,915
(590,100)
191,986
-28-

AGE UK BRADFORD DISTRICT
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
19 Analysis of net assets between funds
Unrestricted Restricted
2024
2024
Total Unrestricted Restricted
2024
2023
2023
Total
2023
Fund balances are
represented by:
Tangible assets
Current assets
Long term liabilities
30,772
192,110
30,772
271,332
1,648
290,092
(1,790)
1,648
482,078
{1,790)
79,222
191,986
222,882
79,222
302,104
289,950
191,986
481,936
-29-

AGE UK BRADFORD DISTRICT
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
20 Operating lease commitments
At the reporting end date the charity had outstanding commitments for fijture minimum lease payments under
non-cancellable operating leases. which fall due as follows=
2024
2023
Within one year
Be￿een and five years
8,021
17,564
8,021
8,021
25,585
21 Related paty transactions
There are no related party transactions in the current or prior year to disclose.
22 Cash generated from operations
2024
2023
(Deficit)Isurplus for the year
1179,831)
211,222
Adjustments for=
Investment income
Depreciation and impairment of tangible fixed assets
Pension scheme adjustments
(3,971)
3,331
(2,149)
(186)
3,257
{1,858)
Movements in working capital..
Decreasel(increasel in debtors
Increasel{decrease) in creditors
(Decrease)lincrease in deferred income
44,896
6.465
(11,981)
{88.354)
{22.605)
21,320
Cash generated by operations
1143,240)
122,796
23 Analysis of changes in net funds
The charity had no debt during the current or previous financial year.
-30-

AGE UK BRADFORD DISTRICT
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
24 Comparative Statement of Financial Activities
Unrestricted Restricted
funds
funds
Total
2023
Income from:
Donations and legacies
Charitable Income
Other trading activities
Investments
182,859
11,742
372,291
186
182.859
689.657
372,291
186
677.915
Total income
567.078
677.915 1,244.993
enditure on:
Raising funds
Charitable activities
409,539
34,132
409.539
624,232
590,100
Total expenditure
443,671
590,100
1,033,771
Transfers between funds
Net income for the year
123,407
87,815
211,222
Other recognised gains and losses
Actuarial gain on defined benefit pension schemes
100
100
Net movement in funds
123,507
87,815
211,322
Fund balances at 1 April 2022
166.443
104.171
270.614
Fund balances at 31 March 2023
289,950
191,986
481,936
31