2021-09-30-accounts

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St Matthews Church 410 Stanley Road Bootle, L20 5AE

Main Telephone: 0151 330 0479 Mobile: 07452 867 648 Email: admin@seftonopera.org.uk - Website: www.sefton opera.org.uk Company Registration No: 03841119 Charity Registration No: 1086437

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ANNUAL REPORT
YEAR END
30 [TH] SEPT 2021
Over 20 Years
Of PUTTING PEOPLE FIRST
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INTRODUCTION:

Aims and Objectives.

The Report – Organisational Manager, Lifelong President and Chairperson

FINANCE:

Trustees Accounts Annual Report Charity, Bank, Trustee Details Independent Examiners Report Statement of Financial Activities Balance Sheet Accounting Policies

FINANCE Accounting Policies

These summarized accounts are an extract from the statutory annual report and accounts of Sefton O.P.E.R.A (Older Persons Enabling Resource & Action) for the financial year ended 30[th] September 2021 and which have been Independently Examined by Sefton CVS (Council for Voluntary Services) Community Accountants.

The examiners have confirmed to the trustees that these summarized accounts are consistent with the full annual accounts of the charity for the year ended 30[th] September 2021.

The full annual accounts and Trustees report of the charity were approved by the Trustees and signed on their behalf on 28[th] February 2022. They will be submitted to the Charity Commission and Companies House by 18[th] June 2022.

Copies of the charity’s full annual accounts and the independent examiners report on those accounts and the Trustees report may be obtained from Sefton O.P.E.R.A St Matthews Church, 410 Stanley Road, Bootle, L20 5AE.

Signed on behalf of the Trustees

Cathy Crook Chair Person

Dated 28[th] February 2022

Sefton O.P.E.R.A would	like to thank the following funders:	like to thank the following funders:
Community Champions	Community Link	Energy Redress
Groundwork	John Moores	Leathersellers
PH Holt	Rathbones	Liverpool Cares
Investeck	23 Foundation	National Lottery
National Lottery Covid	Canal & River Trust	Sefton Council
Steve Morgan	Steve Morgan Covid	Veterans

FINANACE Balance Sheet

Aims and Objectives.

Sefton O.P.E.R.A aims to provide health and wellbeing activities to local older people across Sefton seeking to improve their quality of life, whilst helping to reduce the health inequalities for those most disadvantaged.

Our Objective

To promote any charitable purposes for the benefit of older persons in the borough of Sefton and in particular the advancement of education, and the promotion of good health, the prevention of social isolation and the relief of poverty, sickness and distress arising therefrom.

Our Mission

To enable older people to take power in relation to their own health, to maintain and improve the quality of their lives, recognising that they are an important resource to their peers and their community.

Our Vision

The organisation aims to be the focus for excellence and innovation in working with older and vulnerable people.

Our Social Value

Sefton O.P.E.R.A is committed to improving the lives of local people by local people giving a dignified and respectful service to all. We are committed to building the skills and confidence of our local volunteers to enable them to provide regular social interaction, intergeneration, and physical activities. We will reduce social isolation, improve community cohesion and give Sefton’s older people choices in respect to how they can improve their own health and wellbeing.

Quality Assurance

Sefton O.P.E.R.A holds the following quality assurance framework:

Vitalize Chair Exercise National Accreditation
Reiki & Seichem (RASA) and Tai Chi
Approved Work Placement provider for Hugh Baird College, Southport College, Sefton Business Partnership and Liverpool University

THE REPORT

As we look back on our previous year we have to congratulate the staff the committee, and volunteers of Sefton O.P.E.R.A. As always, they have excelled themselves in all the hard work they have managed to carry out at this most difficult time, especially the staff. So once again its congratulations to everyone at Sefton O.P.E.R.A. who have done their best to work with a profession attitude, while working in a voluntary organisation. Ann Mardell

2020-2021 has been one of the hardest years for Sefton OPERA with lockdowns and restrictions having a vast impact on the organisation, activities, but most importantly the volunteers, participants and staff many of whom didn’t have a secure network around them, they have become lonelier and more isolated than ever before. The impact on both physical and mental health of the already vulnerable and older persons has been unprecedented and has meant the Sefton OPERA has often been their only lifeline to the outside world. Vikki Martlow

Looking over the past couple of years I can only express my gratitude and heartfelt thanks to all the volunteers and staff at OPERA, the help they have given vulnerable people has been immense, helping to ease the loneliness by a telephone call keeping in touch has meant a lot to many people. Thank you all. Cathy Crook

Vikki Martlow Organisational Manager

Ann Mardell Honorary President

Cathy Crook Chairperson

FINANCE Statement of Financial Activities

FINANCE Independent Examiners Report

A YEAR COPING WITH LOCKDOWNS

A year of coping with lockdowns and restrictions, after last year which we called “The year of two halves” this year has been even harder to cope with from the individuals, families and from the organisation side of things. Some of our participants have really struggled with the restrictions and lockdowns which have had an adverse effect on not just their physical health not being able to attend their activities and not being able to join in with their usual exercises, but also their mental health with the lockdowns emphasising their already lonely or isolated states.

We have noticed the difference from the first lockdown (March to July 2020) and the difference having good weather had. Although everyone was frightened with the unforeseen amount of illness and deaths, they were still able to enjoy their gardens or get some fresh air with a little walk. With the last 2 lockdowns (November 2020, and January to March2021) people have struggled more due to the colder weather making it difficult to go into the garden or go for a walk, which has made them more vulnerable lonely and isolated. In the first lockdown we had a purpose we were doing all we could so that we could get over the virus and get back to normal and look forward to summer and then Christmas. When the numbers started to rise again and the 2[nd] and then 3[rd] lockdowns were inevitable people struggled more without hope not being able to see an end to it. This had an even bigger impact on their physical and mental health.

And this is where Sefton O.P.E.R.A activities played a hugh impact sometimes being the only lifeline for some of our participants. With our phone calls, activity packs, food packs, puzzles, games, book and DVD libraries in the lockdowns, and opening up our usual inhouse activities as soon as we could (sticking to covid rules and regulation) many saying we were their only lifeline.

MEETING THE NEEDS OF OLDER PEOPLE

Individuals living alone have really struggled especially with the ever-changing rules, we have noticed those who haven’t had technology and have been unable to do WhatsApp, Facebook, Facetime and Zoom etc. who haven’t been able to join in with the online quizzes, games, singers and dancers have struggled more with their loneliness and isolation issues which has had a strong knock-on effect of their mental health. They are the ones who have needed our activities the most (some not speaking to other people from one week to the next) with our phone calls, activity packs and our emergency food packs you hear it in their voices some needing to talk for over half an hour knowing this may be the only conversation they have. But even in this group we have noticed differences when restrictions lifted, some eager to get out and get back involved in their community others still not re-joined and frightened still to leave their own homes (cabin effect) some even struggling to leave even for necessary medical appointments. Others who have had technology have coped better but have still had their struggles, especially as most had not used some of the aps before and quickly had to learn new skills to be able to keep in contact with loved ones and friends.

Books & DVD Lending Library, Singing in the Communal Halls, Quizzes in the parks

FINANCE Trustees Responsibilities

FINANCE Structure Governance & Management

ADAPTING OUR RESOURCES AND REORGANISING

Families have also struggled with the lockdowns with the added pressure of the 24/7 living together and still trying to work from home and school children from home as well as continue with their everyday life. The added pressure of all being ontop of each other and not being able go out due to the winter weather put a strain on family life. The sharing on IT equipment when parents are having to work from home and children having to do online zoom sessions, when they were used to having grandparents to watch them. This has had an added to the strain on older people who were also not able to see their families help out and feel needed.

Organisations have struggled with the ever-amending restrictions stopping and starting activities and stopping and starting working from home. Also staff coping with dealing with the loneliness of our participants and sometimes being unable to do anything about it. With finding PPE and training in Covid Safe Practices, first aid etc. Also not know what to do for the best how soon to open or close activities when peoples lives are at stake, but knowing that people are desperate to be able to attend activities and get back to “normal”.

GRASS ROOTS COMMUNITY ORGANISATION

FINANCE Reference and Administrative Details

FINANCE Objectives and Activities

SUSTAINABILITY & FUNDING

If this year has taught us anything it is that you have to be adaptive and adapt quickly, Covid was an unforeseen situation that needed immediate responses. Fortunately for us our already secured funders were adaptive with expectations from what funding had been secured for to what was needed in the pandemic. We adapted our activities to meet the needs of our patrons within the Covid restrictions as they changed. Funders also edited their usual requirements for funding into more reactive measures to help vulnerable people with pandemic needs. This had helped us to secure funding for a variety of projects some new activities derived from the needs during the pandemic and most of our original activities. The pandemic has highlighted the need for community resilience and as always we have listened to the community and responded to their needs as this is always the way forward for sustainability of the organisation.

THE WAY FORWARD

The way forward in the big picture hasn’t changed to meet the needs of the older or vulnerable persons within sefton, enabling them to learn the skills to ensure they have a healthier and more productive senior years. With people living longer no one wants to be a burden through ill health on their families or the health system so giving them the skills and the availability of activities to keep them living in their own homes healthier for as long as possible is a necessity. In the short term it is to encourage funders to realise the benefit of early intervention being active rather than reactive to the health needs of the most vulnerable and older persons in our area, giving them choices and responsibility for their own care, and giving them the opportunities, learning, and activities to be able to contribute to their society, which reduces their care needs and reduces their needs for NHS services.

STATISTICS ACTIVITIES

This was the year of lockdowns and restrictions that being said this meant that we were more in demand with new activities and lifelines.

As soon as it was safe and we were able to do so we provided our weekly activities again within the new restrictions PPE limiting numbers and keeping records of attendees we provided 12 weekly activities Pamper, computers x3, Tai Chi, Mens Group, Institches Group, Swimming Session, Never Too Late, Craft, Band Jamming, Walking Groups.

We also added in new projects a Step Into The Past Walk and Talking History Group who went on local historical walks taking pictures & making photo albums. We also added a drop in pamper session in the Southport area for locals to drop in have a massage get together and have a cuppa and a chat.

We added in Zoom & Teams training & Meetings for Student Drs, Life Rooms, Vol Advisory, Health Watch, Child Protection, Sefton Older Persons Forum, Canal & River Trust, South Sefton Partnerships, City Region VCFSE, Levelling Up, Health & Social Care.

STATISTICS COVID & LOCKDOWNS

We Joined in with the Captain Tom 100 project and had 100 participations to our groups Tai Chi, Chair, Walks, Quizzes, and our groups produced 100 greetings Cards sent to older vulnerable people, 100 Poppies donated to Royal British Legion for them to raise funds for their groups.

During Lockdowns our Covid activities were used more and more we provided the usual 150 phone calls per week, and the weekly book, DVD, and Jigsaw libraries, WhatsApps and Quizzes. We provided 250 Activity book Packs of colouring books, crosswords, sudoku books etc. and provided 350 Winter Warm & Emergency Packs of essential food and household items.

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Sefton O.P.E.R.A. Contents Pages &7 Tiuslees, Annual Repoil Independent Examinerfs Report statement of Flnanolal Actsvi118S 10 Balance Sheet 11-24 Notes lo Ihts Financial Slalemenls page 2

Sefton O.P.E.R.A. Trustees, Annual Report For the year ended 30 September 2021 Tho twsÈee5, who are also Director8 for (he purposes of the Companies Act. present thèir annual report flnanclal statements of the charity for the year ended 30 September 2021. Thè financial slalemenls have b8én prapared in accordance with the accounllng policies set out in note 110 Ihts aecounls and comply with the th8rity's Jo uverning document, the Chariti&s Act 2011 and Accounting and Reportlng by Charities.. Stalgmenl of Recommended Practic& applicable to char¢lles preparing their accounts in accordance with the Financial Reporting Standard 102 applicable in the UK and RepublÉc of Ireland. Th8 8c¢ounls have departed from the Charili8s (Accounts and Report81 Regulations 2008 only to the extent required lo piovide a Irue and fair vigw. This dèparture has involved following Ihc Statement ol Recommended Praclice for charities applying FRS102 ialher Ilian the version of the statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn. Objectives and Activities The objects of thp rharlty are lo promote any oharitahlo purposes for the benefit of older person5 in the borough of Sefton and ill particular the advan¢emenl of education, the promotion ol good health, the prevention of soGial isolatSon and the relief ol povgriy, sickness and dlslress arising therefrom. S&fton O.P.E.R.A. is a voluntary organisalion wotking with older people in the community, many experienctng dementia and Alzh¢imcr5, often experiencing isolation. Our aim is lo enable older people lo havo Ghoice51ii relation lo Iheir own hèalth. Our outstanding contribution lo social welfare and using grass roots lo formulate theSr objectives wilhln th6 commnItY. Achievements and Performance A year of coping with lockdowns #nd reslriclKJns, after last yoar which w8 eallad 'The year of bNo halves" Ihls year has been even hard9r lo cope wllh Irom the individuals, famllles and from the organisaliw side of things. Some of our participants have really struggled with th8 reslri¢tions and lockdowns which have had an adverse effect on not just their physical heallh bul also thelr mental health wlth the lockdowns emphasi5ing their already lonely or isolated ststes. We have noticed the diffèronce from tlie first lockdown (March lo July 20201 and the differenco having good weather had. With the last 2 lockdowns (November 2020, and January to March20211 people have struggled moro due to the colder weather making It difficult lo go into the garden or go for a walk, which has made them mor8 vulnerabla lonely and isolatsd. Whon the numbers slarled to rise agaln and thè 2nd and then 3rd lockdowns ware inevitable twple slrugulgd tnore wllhout hope not being able to s$e an end to it. This had an even blgggr Impact on their physical and menlsl h62lth d this 15 wherg S8fton O.P.E.R.A aclivilies playgd a hugh impacl sometimes being the only lifeline for some of our particlpanis. With our phone ca118, activity packs, ft)od packs, puz*es, gamfys, book and DVD libraries in th¢ lockdowns, and opgning up our usu21 inhouse activit'es as soon as we Gould (slicking to covid rules and iegulalionl many sawng we were their only lifeline. page 3

Sefton O.P.E.R.A. Trustees. Annual Report For the year ended 30 September 2021 Financial Review The charity was in a satisfactory financial position at 30 Sgptembar 2C121. The operallonal surplus c>n the general fund during the y8ar was £12,39412020: delicil E20,9301. As 8t 20 S8plembeF 2021 total flind% 01 £114,129 wher8 held of which £48,117 was held In reslricled funds which is thercfore nol available for the general purposes of the charitable compAny. Oesignaled Funds represgnting the nel book valuB of fixed assets w¢re £891. General Funds were £65,121. Reserves Poliey The trustees have considered the ne&d to maintain an appropriate level of reserves lor the charfty. CDnsideralion lias bccn given lo the nature uf iiicume and expenditure slroams. Ihe ne?d to match income wlh fixed commitments and the nature of reserves. Th¢ Iruslees have concluded that the following reserves should be mainlain¢d. The Iruslees wish to have 6 rnonths of lolal pxpenditure, based on the last 3 years, In reserve lo covér th6 cost of staff salaries should roslricled lut)ding be unexpeLledly be withdrawn. The average annual cxpenditure ov6r the14513 years12019-21 ind.) is £127,616."1"hi8 pquates to a reserve level of E63,808. As at 30 September 2021 the level tsf reserves hold by Sèfton O.P.E.R.A. Wab £65,121, being unreslri¢led funds less tho value ol our fixed assgls. Current res8ivès represent 102% 01 the re88rvès requlred lo b held by the t¥ust88s. The Iruslees will consider whal further steps ar¢ required lo brlng reserves up lo th8 required1gv81 ovar the medium term. Reference and administrative details Charity number.. 1086437 Company numb6r'. 03841119 Reglslered Office: Sl Matthews Community 200, 410 Stanley Road, Bootle L20 SAE Page 4

Sefton O.P.E.R.A. Trustees. Annual Report For the year ended 30 September 2021 Our advisors Independent Examiner.. Bankers.. Anthony Daegan MAAT, MICB, Pm.Dlp. Barclays Bank Ple, 1 Churchill Place, London. E14 5HP DireeÉoi's And tru8tee$ The diroctors of the chariiable company Ith& charity) are ils Iruslees for the purposes of charity law. The Iruslees and offioers serving during the year and since the year-end were as follows= Ttustees M J 8al8S E C Crook R J Forster M Richardson S Shrimpton K Dlxon Restgngd 28 June 2021 Appointed 28 Jung 2021 Company Secretary V Martlow Structure, Governance and Management Govgrning Document Sefton O.P.E.R.A. is a company limited by guaranlee governed by its Memorandum and Artidcs of Assori8tion dated 14th Seplombor 1999. 11 is registered with th8 Charity Cominission. Anyon& ov8r the age of 18 can becorEie a member of thè Company and there are currently- members15 in 20201, $a¢h of whoFn agrees to contribute £10 in th8 event ol the charity winding up. Appointment of trustees As sel out in the Articles ofAsso¢ialion th8 trustees are elected by members of the charitable company allending the Annudl General Meeting. The lonuest service one third of Irustees retires each year and is able lo offor Ihetllselves for re-election. Organi531ion Th8 board of trustees, admlnistsrs the charity. page 5

Sefton O.P.E.R.A. Trustees, Annual Report For the year ended 30 September 2021 Related partles and co-operation wllh olhor organlsations None of our Irusl88s recÈive remuneral¢on or other benefit from their work wilh the charity. Any connèction between a trustee or senior manager of the cliarily and any Giienl or suppller is disolosed lo the full board of Iruslees in tha same way as any ollier conlracluTal relalioriship wlth a ralated party. In the cuirent ygar no such relatecl party Iransaotions were reported. Risk Manag8m8nt The trustees have a risk man8gmènt strategy which comprises.. an annual review of the prInpaI risks and uncetlalnlieb Ihal the charity fa¢9S', the estrdblishmenl of policigs, Systems and procedures to miligale those risks identified in the annual review., and the implemontalion of proCedUS designed to minimise or manage any KKilenlial impact on Ihg charity should thoso risks malerlallsè. This work has identified that fln8ncial sustainability is th8 major financial Tisk for bolh the charity and its subsidiary. A key elemelll in the management ol financial risk is a regulay révi6w ol available liquid funds lo settle debts as Ihoy fall due, régular liaison with the bank and aclivo management uf trade deblo¥s and crt)ditQTS bdldnces lo ensure sufficaent worklng capital by the charity. Attention has also b88n foeusèd on non.financial risks arislng frc>m Ilre, health and safely of ¢li@nts, ft hygiene. Thess rlsks are managed by ensuring acGreditstion 15 up lo date, having rObSt policlos and proceduras in place. and regular awaronoss training for staff working in these operational argas. page 6

Sefton O.P.E.R.A. Trustees. Annual Report For the year ended 30 September 2021 Trustees. Responsibilities The trustees, who ar8 also th6 directors of S8flon O.P.E.R.A. for the purpos8 of compeny law, are responsible for prgparing the trustees. ¥eport and the Ilnancial statements iri a¢¢oiddrice willi applicab18 law and United Kingdom AccouTrtiiig Slandards (United Kingdom Generalty Aepted Accounting Practice). Company law r¢qulr¢s the charity Irust9as lo prepare financlal slatetllenls for each finanazl y8ar which gnie a true and fair view ol ihe slatp of 2ffairs ol the charitable company and ol the incoming rosources and application or resources, including Ihg Lind expenditure, of th8 charitable company for thal year. in preparing the financial statements, Ihe trustees a required to= 1188lect suitable accounting policies and then apply Iham nsistenNy,. 21 ob88rvo the m¥lhods and principles on the Charities SORP., 31 make judgeffl2nts and estimates that are iea50nable and prudent., 41 state whether applicable UK accounting standards have been followed, subj8et to any material departures disdosed and explained in the financial stdlemeEIIs- 51 prepare the financial statoments on the going c4)ncein basib unless il is inappropriate to presL¢me that tho ¢harily will conlionue in business. The trustees arè responsible lor keepi[ proper accounting records that disdose with reasonabl8 accuracy at any time the financial position of the charity and lo enable Ihern lo ensure Ih3t the financial statements comply wllh the Companlès Act 2006. They are also responsible for the 8af8guarding the assets oflhe oharity and hen fortaklng asonable steps for th8 prèvention and detection of fraud or olher irrogularillès. The tmstees are responsible for the maintenancg. and intègrity of the CA)rporato and flnancial information included on the charitabl¢ fjompanls website. Legislation in the United Kingdom governing the preparatitsn and dissemir¢alion of financial statements may differ from legislation in other jurisdictions. This r ort was pproved by Ihe board of Iru8te8s on 28th February 2022 and sloned on their b8half. V Martlow Company $8cretary page 7

Independent Examiner's Report To the trustees of Sefton O.P.E.R.A. For the year ended 30 September 2021 I report lo the trustees on my oxamlnatlon of the accounts of the Sefton O.P.E.R.A. for th8 yaar ended 30 September 2021. Re5ponsibililies and basls of report As the charity trustees of Seflon O.P.E.R.A. you are responsibl8 for the preparation of the accounts in accordance with the requir¢meTrt5 of the Charili&s Act 20fj1 (the Acl}. I report in respeGI of my ttxaminalion of IhA Sefton O.P.E.R.A. acLoun13 carriad out under Section 145 of the 2011 Act and in carrying out my examination I have followed all tho applicable Directions given by the Charity Commisslon under section 14515llbl of the Act. Ind8p8nd8nt axaminevs slalemenl I have complpted my èxamination. I confirm that Do material malleTS hava Come to my allenlion in connection wilh tho oxatnin<ilion giving mg Causè to believe that in any material SpeCt= {11 accounting records wer8 not kept in respect of the Sefton O.P.E.R.A. as required by secllon 13Ql of the Act., or {21 the aocounts do not accord with th058 r&cords.' or {31 the accounts do not comply with the applieablè requirements concorn1r the form and ntent of accounts sel out in Ihe Charilies (Accaunts and Reports) Regulations 2008 other than any requiromenl Ihal tho ao¢ounts oiva a 'true and fair, view which is nol a mallgr consldèrèd as part of an independent examination. I have no concern5 and have come across no other Matte in connection with the ex9mination to which attention should be drawn in this r$port in order lo enable a wop8r tjnderstanding of the aGcounis lo be Teached. Anthony Deegan MAAT, MICB, Pm.Dlp. ComMunityAcconIant Seftoii Cout)¢ll for Voluntary Servic8 Burlington House 28th February 2022 page 8

Sefton O.P.E.R.A. Statement of Financial Activities (lucojporating Income & Ei xpenditui'e Account) For the year ended 30 September 2021 U¢S1ricted Ful5 Totil 2021 Totrd 2020 Nole Fuii&s 5neoill¢ 811d l0Wents froTh.' 146.974 I,LI$ Othtrttthitts Activities 7,530 Tothl 1cne LIll11[e0Tr'. 4,368 129,247 133ffj15 Tot&1 CdIture 129,247 Nct income 12,391 2,266 14.659 24,727 Othuieco8nT%dEoins'. Ner Iii&yernenl in Il393 2266 14.659 24,727 RcCotk¢dilQn offund% Fund6 Wfivd 53,618 99.469 74,741 Ilunds &fv¥d 66,012 99.469 Thc si&1¢n0f3uci1tACbyl¢s81sQCQNp$iesth the rtqlllMcTh1S forDn inc(¢ AndpendItur0&cCUThlUlldCr¢h¢ Cow&niesAct2006. All incomc£lld ¢XKIithiuYederi CDI)lIU1tsÈ&¢tIVlt1el. The nolgs on pages 1110 24 form part of these finarEcial statements page 9

Sefton O.P.E.R.A. Balance Sheet As at 30 September 2021 Conipgny Nvmber.. 038411 L9 Note 2021 2020 Fixed Assets Tangible a55ets io 891 Curi*nt A&sets Debtor8 Casli at baiik ad iii haiid 522 113,803 510 98.342 12 114,325 1.087 98,852 500 Ci'editors: Amouiits falling due within one year Net CurrentAssets 113,238 98,352 Total NetAssets 114,129 99,471 Funds of the charlty J)tsiEn8ted I,unds ("JeneiEI Fund 89] 65,121 1.119 52.499 Total Uiircstri¢t¢d Fund5 Rescted FuThdx 14 15 66,012 48.117 53,618 45,851 Totsl Funds 99,469 In approvlng these financial stslements as directors of the cc>mp8ny we hereby conlirm the following.. For the year in quoslion tho company was 8rititl8d to éxémpllon undèr sèction 477 of the Companies Act 2006 relating lo small cx)mp8ni8S. Directors. responsibilities.. 11 The members have not required the company to oblain an audit for ils accounts for the year In queslSon in accordance with seclion 476. 21 Th6 diractors acknowledge their responsibilities for complyng with the r8quiremenls of the A¢1 with respgcl lo accounting reL(Ird& dnd thB pfvpdfdliuii of accounts. The accounts were approved by the board of diractors on 28th February 2022. , Trust88 The notes on pages 11 to 24 form pait of these financial statetThents page 10

Sefton O.P.E.R.A. Notes to the Accounts For the year ended 30 September 2021 Accounting Policies la Basls of preparation The financial stalernents have been preparod in accordance with Attoullliny and Raporting by Charities.. Slalgment of Recommended Praclice applicable lo charities pr8paring their accounts in accordance with the Financial Rèporting Standard applicable in Ihe IJK and Republic ol Iroland IFRS 1021 las amended for accounts period MMenC1ng l January 20161- IGharities SORP IFRS 10211, and the Companies Act 2006. Sefton O.P.F.R.A. mèats the definition of a publlc b8nefil enlrfy und6r FRS 102. Assols and Ilabilities are initlally recognised al historlcal cost or Iransacfion value unless olherwlse Stat in the r8lévant accounting policy rK)te. The functional currency used by Sefton O.P.E.R.A. Is the £ St¢rllng. 1 b. Recondllstion with previous Genemlly Accepted Accounting Practic In prep8rlng the accounts, the tru5te85 have cons1d9r whether in applying th8 accountiry polici8S required by FRS 102 and th8 Charities SORP FRS 102 the tatement of comparative ile¢ns was iuried. Tharg were no i18ms as al the transition data which required restatement under FRSI02. 1c. Prgparallon of the accournts on a going concern b851s The charity had a surplus on tha unr6slricled funds. Unrestricted reserves wero $qulvalenl of 6 monlh8' expendilure. There was a surplus on the reslricled lunds. The trustees believe that the Ghdrity will be abl8 t(> meet its liabilit18s as they fa15 due. The dccounts have th8r8forè been prepared on a golng concern basis. The noles on pagès 11 to 24 form part of thpse financi81 statements page 11

Sefton O.P.E.R.A. Notes to the Accounts (cont.) For the year ended 30 September 2021 Aecounting Polieies (eoiit.) 1d. Income Income is recognised when the charity has enlillemenl to Ihe funds. any p8rformance conditions alla¢hgd to the ilemlsl of income have been mel, il is probable that the income will be roceived and the amount ¢an be me8sLEred rellably. Income from government and other grants, whether'¢apilal' giants or'revenue, uranls, Is recognlsed when the charity has 8ntitlemenl lo the funds, any p8rfoTmance Conditions allaohed to the ilemlsl of income have been mel, 11 is probabl& Ihal the incomo will be receivod and tho amount ¢an bc measured reliably and is not deferred. Inlerosl on funds held on dep08it is induded when receivabl6 and the amount can be m6asur8d reliably by th8 charlty,. thls is normally upon notiflcation of th6 interest paid or payable by the bank. 10. Expend51ure ExpendlWr¢ is re¢ognlsed once there Is a legal or constnAcllv8 obligatlon lo make a payment lo a thiTd party. It is probable that setllemenl w511 be required and Ihe amount of the obligation can be measured reliably. Expcnditure is classified under thè following aclivity headings.. The benefit of older persons in Sefton bl Expenditure on charilable activities includgs the costs of activiles undertaken lo furth8r th8 purposès of Iha charily and their associated support costs. Irrg¢ovorable VAT is oharged as a ¢osl against the activity forwhh Ihe expenditure was illcurred. 11. Funds Accounting All Income and expendllur8 together wllh galns anLI losess are allocalgd lo a sp9cifi¢ charitable fund. UnroslriG18d funds are available lo spend aclivilies that further any of the purposes of the charity. Designalod fvnds arg unrestricted funds of Ihe charity which the trustees have decided at their discretion to sgt asidg lo use for a spooific purposé. FLErth8r d8tails of designat8d funds logetherwith their purpose are sel out in nol2 14. Reslricled fund5 are dDnaliDn5 whlch the donor has specified are lo be used soley for particular areas of the eha¥itVs work or for specific projects being undertaken by the charity. Further delalls of restrlct6d funds togèthÉr with Ihelr purposes ara sel oul in note 15. The notes on pag8s 11 to 24 form part of Ihèse financial statements page 12

Sefton O.P.E.R.A. Notes to the Accounts (cont.) For the year ended 30 September 2021 Accollllting Policies (eont.) lg. Tangible fixed assets and d8precialion Tanglble assets gre staled at cost less auMUlated deprecitilKJn and aecumulaled impairm8nt losses. cost includes the original purchase price, wsis directly attributable lo bring[ the ass6l into its working condilion for ils intended use, dismantling and r8Storalion oosts and borrowing costs capitalised. Plant and ffta¢hlnery and fixiures, fi'tting, tools, and eqLiipmenl ar8 sfated al cost less accumulated depreciation and accumulated impairment losses. DeprecÉalion is provided al th8 following annual rates in order lo write each asset off over its anficipated useful econorllic lifo. Afull year's dapreciation charge is Charged in the y8ar of acquisitlon and no depreciation is thargert in Ihe year of disposal. Flxlures and fillings Equipment 25% pa on a reducing balence basis 20% pa on a roduclng balanc6 basis Tangible assets arg de¢tnised on disposal or when no fvture economic benefits are expected. On disposal. the difference between the net dIsSaI proceeds arid the carrying amount is recognisod in th8 statémènt of Financlal Aotsvilies. 1h. Doblors Trade and other debtors are r8(x)gnised al the settlomont amount due after any trade dlscounl off6red. Pr8paymenls arg valued al the amount prepaid nel of any trade discounts due. Cash al bank and in hand Gash at bank and cash in hand inclLFdes cash and short term highSy Ilquid Snvestmènts with a shori maturtly of thr88 months or less from the date ol acquisluon or opening of the dèposit or similar account. lj. Crediiors and provisions Creditors and provisions aro recognised Whe the chartly has a present obligation msult[r from 2 past event that will probably rgsull In the Iransfgr ol funds to a third party and the amount due lo s8tt18 the ob1igaUon can be rneasured or èslimated roliably. Creditors arKJ provislons are normally recognls6d al Iheir settlement amount after allowing for gny trade discounis due. The note5 on pag8s 1110 24 forrn part of these financial statements pag8 13

Sefton O.P.E.R.A. Notes to the Accounts (cont.) For the year ended 30 September 2021 AccoiiDting Polxeles {eont.) 1 k. Taxatlon The charity Is 6xempt from tax on income and gains falling wilhln section 505 of the Taxes Acl 1988 or S8Ction 252 of the Taxation of Chargeable Gains Act 1992 to the exlenl that these are applied to its charitablo objects. 11. Pension wsts The company aporatp_8 a defined contribution plan for its eligible employoos. Adorid contribution plan 15 a pension plall under which the chaiily pays fixed (X)trIbutIOnS into a sepaiale entity. Once the contributions have been paid the GhaFity has no futiher payment obligations. the contributions 8r6 recognised as an oxponso whcn thcy are due. Amounts not paid are shown in creofiloTS or 8¢otuals In the balance sheet. The assgls of th& plan arè hèld sap2r8tely from the charity in independenlty administered funds. Donataoiis aiid Leg9CiCS 2021 2020 Donations Grants 5,191 141,783 6,577 118,541 146,974 125, 118 The notes on pages 1110 24 form part of these financial stsloments pagè 14

Sefton O.P.E.R.A. Notes to the Accounts (cont.) For the year ended 30 September 2021 Chai'itable Aetivlty Iiicome 2021 2020 Coronavlrus Job Relenllon Scheme 1,291 3, 129 1,291 3,129 Income from charltable activities has been applied to the following activilles.. 2021 2020 The benefit of Dlder persons In Sefton 1,291 3, 129 1.291 3, 129 Otlier tradiiig 8etivity i)Icome 2021 2020 Fundraising 7,530 7,530 Investinent Income 2Q21 2020 Interest Recelvable 15 15 The nc)t8s on pages 11 to 24 form part ol these financial statements page 15

Sefton O.P.E.R.A. Notes to the Accounts (cont.) For the year ended 30 September 2021 Chai4table Activities Ei xpeiid%tui'e Activities Undertaken Dlrecl Support Costs Totsl 2021 Total 2020 Th6 bet)elll ol older pèrsons in Sefton 118,749 14,865 133,614 111,065 118.749 14,865 133.614 111.065 Staff Costs 2021 2020 Wages and Salaries Social So¢urily costs Penslon costs 79,853 3.347 4,713 78,562 3,637 4,712 87,913 86,911 The average numb81 of employees during Ihe 2021 was.. 2021 Numb8T 2020 Numbor Project staff The Iruslees ieceived no romuneralion during the year12020.. £nil}. The tru81ees dld not rersiv8 any expensos duiing the year12020= £nill. The notes on pages 11 to 24 form part of IhgS@ financial statements page 16

Sefton O.P.E.R.A. Notes to the Accounts (cont.) For the year ended 30 September 2021 Ke3, Minagement Persoiillel The Irust8e5 consider that the key management personn81 comprise the truste88 and the Senior Management Team as follows:_ Trusle8S M J Bates E C Crook R J Forsler M Richardson S Shrimpton K Dixon Senlor Managemgnl Team Organisational Manager- V Martlow Project Manager- M Robin80n 2021 2020 Totsl Remuneration 69.719 69,719 Net Iiieome fnr the yeay Nel income is slated after charging= 2021 2020 Deprgcialion 228 286 Tho notes c>n pages 1110 24 form part of these financial staleTr3ent8 page 17

Sefton O.P.E.R.A. Notes to the Accounts (cont.) For the year ended 30 September 2021 10. TrngAble Fixed Asscts Fixwre5 SE F.qlllPlTLClIt Total Cosglvaluatl] Al l Octokn 2020 25,544 25,544 AI 30 SeN&niw2Q21 .544 25,544 DEtLI0tt At l Ociokr 2030 Pth¢year 24.425 228 14,425 228 At 305epieinb¢r2D21 24.653 24,65J Nrt BBtskAmounts At30Septembcr2021 At30 Swember2020 11. DebtOl'5 2021 2020 Amounts falling du¢ within one year Prepayments and accrued in¢x)me 522 510 522 510 The notes on pages 11 to 24 fomi part of these financial slalem8nts pag8 18

Sefton O.P.E.R.A. Notes to the Accounts (cont.) For the year ended 30 September 2021 12. Cash gt b&nk aiid in 2021 2Q20 Cash at bank Cash in hand 113,582 220 98,174 167 113,802 98,341 13. CreditOf5: Aniounts fallliig due witliiii one year 2021 2020 Trad8 crèditors Accruals and deferred income 837 250 500 1.087 500 The notes on pages 1110 24 form part of these linanaal stalemen18 page 19

Sefton O.P.E.R.A. Notes to the Accounts (cont.) For the year ended 30 September 2021 14. Uiirestricted BllL7Thc¢ ThRiisfeys canitrj between lonvard 2C120 broiohi fomrd 2019 ExpcnditUTC Germl Ilund 32,688 22,252 52,499 D(ign8%ed Funds FiAedA¥ Fund Totsl Purtds 32,68¥ 22.252 53,618 BalC¢ brght Balancc r&rried btlTrEen fmrd fund5 2D21 2020 XnctsuLe Expertdi14r¢ IJEtsI Filrtd 52,499 L6.761 228 5,110 OEsignatgd Fixed Ab¥t£Tuod 12211 'roialFund& 53.618 (4,36É1 The notès ot) page8 1110 24 fortn part of these h"nancial statements page 20

Sefton O.P.E.R.A. Notes to the Accounts (cont.) For the year ended 30 September 2021 15. RestA'icted Fuiids Salaiite Httiancc ¢atfied i¢crfn¢ B%dItU 2&20 5¢ftoJi btiie Athivortli Ptt1Trti (illrficld8It si¢ve Morgwi 17yundati( Olher RtrICtCd Filllds 28,150 127.3241 13.0001 15,0001 11,243 3.OUO 5.000 15,000 3.576 21,875 6,706 140,8561 29,366 42.053 45.852 Oth¢¢ Fiinds Bi8 1.Dtt¢ryCovid Stcye Poyndatiom Cf>vid 14,92fj 6,900 2,500 6,996 15,9981 13,5681 8,922 3332 1,542 3.843 VBteTrns cD]DTnunityfounda¢iwfj9851 eoinii1nIYF1l1dJtiA5S54s7 GroundwDtkCash borCavse5 tLalhcrsclkru NEAKWKW P.v¢nl N $I111l Chkritabl O]KVis1011 NcigbbourlyFund GroullthvoIkTe FHllolt RBdibDnes 4,339 2.367 17,4921 113671 19361 1801 864 910 .027 5tx) SW 1,0 15.¢ 500 500 500 400 500 S,iWJO 7,000 1.309 207 16,793) 6,7 6J,516 140.8561 29,366 'th¢tesiri¢iedfwth ate for rhe fo15thv&Ngpuwoses'. S¢tioii mHc.Stci &£wii EIeanorPrtlTT4tO ediYnrdGosluig Foundaftoii-sAIuTiB5 ie 1¥ [- sal)ri¢$. ruThn&ii8costsp piYJjccis, ¢[slIe$#d wluntcctcxp¢ LTrwiiluDityFthii0llQ- cquipnieiit fDf gftNW 8¢liVitia2O £Iip5 avefoiiunniTh&cD5ts The notes on pages 11 to 24 foim part of these finan¢lal slalements page 21

Sefton O.P.E.R.A. Notes to the Accounts (cont.) For the year ended 30 September 2021 15. Restrlcted Fund5 {coIit.) BllL7llCE br¢lilBhl r(thVArd 2020 Baknnce ror1¥ 2fj21 Collie ExpÈhdiiufe tlon MBC T1 Bis [tio Gtra Westo S1ov¢ Mown Foundation Oihcr Re$itieted Fuiidg 11,242 28,150 19,797 130.0831 17,D851 9.309 3,576 29,J67 68,560 (71.8371 26.096 To1 4S.851 1129.2471 Olhcr FUTh8 ig LeteryC0Vld SICVC Mrgl FouDdarioiieovid CE 8,922 3.333 1,542 3,843 864 920 6.027 540 500 500 400 501> 18.9211 13,3331 1,542 2.061 VerAns COKutY EId9110A5S54X7 Groundivotk Cash Forc¢ L£athciscllcts NEAKWKWEv¢JLI 6,996 18,7781 {920) 19,9741 7,5QO 3,553 500 500 500 400 500 NeiEhkthiilyFui (irTruDOwotkTts¢o PHHo]I RtsihboNE L811)181ts1 RivcrTrust c}]11lY FniiMdll¢ilm A569719 CornmunityrouiaIIOn A604596 iTrTrunityC.haiMpions Fund CVS Coul7LlyLlI1kFoUdtID EDet¥yItcdieE john Mootcs 207 11,9821 730 I.oDo 2,500 756 39,95 5,000 500 500 268 660 1537 756 8523 3,652 (3401 (96Jl IA351 NEA 'nukiClJrk 15001 29,M7 68,566 26,096 Thtirstrictedfyllth 4r¢foYthe followingpurpostS'. SckonMBC, SteiE Morg3Tr Fwndalion. El¢anot Peel TtU&i Edivard Gosliitg FOUndatn-s&1l ieBi8LoMery-SAIAKi¢s, piOjCCts, aclivities aio voluDt¢er8exiK'osu CoiiThiuiiityFoulldatlOll- equip1¢t fOr0Up$, ¢*tities&d trips Otkn-uJiits aTe for nuiniii8¢051s The note5 1)tE pages 1110 24 form part of these financial stat8tl38nts page 22

Sefton O.P.E.R.A. Notes to the Accounts (cont.) For the year ended 30 September 2021 16. AnAlysis of Net Assets PrevilS)artllded )0 Stpienib¥ 202 Uiir&stticled Fund% D¢5iythied Ful05 RcsiYi¢d T$&1 FidAa¢15 utrcntAs5cIs ttenl LHbililie8 53.999 (Juo) 44.UJl 98,85 1500) 53,499 44.1 99,469 CwreDIItsT elided 30 Scptembcr2021 Unt¢stri¢t¢d un<ls Designated Futyjs lieitri¢ie¢J Funds TOlS FthÈ FiYedA55¢15 Curren{Assl 891 65,317 11.0871 The nolos on pages 11 to 24 form part of thes8 financial statements page 23

Sefton O.P.E.R.A. Notes to the Accounts (cont.) For the year ended 30 September 2021 17. Comparative Statement of fiinaiicigl Aetivities Iiiftsi'matioll In order to comply with Firaancial Roportlng Standard 102 which requires comparative inlormallon to be provided for all amounts, this nots provldes thé necessary disdosure for comparativé purposgs ol the stalemenl of Finanaal Activities lor the year ended 30 September 2020. Unreglrioled Fund Reslricled Fund Total Funds Inme Donations and legacies Comparative aclivitlés Other Trading Actwilies Inveslmonls 11,577 3,129 7,530 15 113.541 125,118 3,129 7,$30 15 Total income 22.251 113.541 135.792 Expendilure on Charitable activi1108 1,322 fjc>g.742 111,065 1,322 109,742 111.065 Nel income 20,928 3,799 24,727 other Recognised oalns= Net m¢vament in funds 20,928 3,799 24.727 Th8 notes on pages 1110 24 lorn part of these finandal stalements page 24

Sefton O.P.E.R.A. Contents Pages &7 Tiuslees, Annual Repoil Independent Examinerfs Report statement of Flnanolal Actsvi118S 10 Balance Sheet 11-24 Notes lo Ihts Financial Slalemenls page 2

CONTENTS

INTRODUCTION:

CONTENTS:

FINANCE:

FINANCE Accounting Policies

FINANACE Balance Sheet

Aims and Objectives.

Sefton O.P.E.R.A aims to provide health and wellbeing activities to local older people across Sefton seeking to improve their quality of life, whilst helping to reduce the health inequalities for those most disadvantaged.

Our Objective

Our Mission

Our Vision

Our Social Value

Quality Assurance

THE REPORT

FINANCE Statement of Financial Activities

FINANCE Independent Examiners Report

A YEAR COPING WITH LOCKDOWNS

MEETING THE NEEDS OF OLDER PEOPLE

FINANCE Trustees Responsibilities

FINANCE Structure Governance & Management

ADAPTING OUR RESOURCES AND REORGANISING

GRASS ROOTS COMMUNITY ORGANISATION

FINANCE Reference and Administrative Details

FINANCE Objectives and Activities

SUSTAINABILITY & FUNDING

THE WAY FORWARD

STATISTICS ACTIVITIES

STATISTICS COVID & LOCKDOWNS