1 ## **CONTENTS** **INTRODUCTION:** Aims and Objectives The Report – Organisational Manager, Lifelong President and Chairperson ## **CONTENTS:** The impact of Volunteering Our volunteers Working in Supported & Care Homes Working in Our Community Be Wise Socialise Social Inclusion In-House Sessions Sustainablity/Funding The Way forward Acheivments & Statistics ## **FINANCE:** Trustees Accounts Annual Report Charity, Bank, Trustee Details Independent Examiners Report Statement of Financial Activties Balance Sheet Accounting Policies ## **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: - Mentoring and Befriending Approved Standard Provider - ASDAN Accredited Training Provider - 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 2 ## **THE REPORT** Vikki Martlow Organisational Manager **Vikki Martlow Wrote:** This year’s report we have concentrated on the success and achievements of the volunteers and the activities they help us to provide. We have always said that the volunteers are the backbone of the organisation, and we would not be able to provide the amount of fantastic and very needed activities to so many of our most vulnerable lonely and isolated older persons throughout Sefton. We have always strived to provide professional sessions with quality kite marks whilst making them accessible and fun for the participants and volunteers, with volunteers working in their own local area they always feel they are giving back to their own community, We always say we have the best volunteers making it feel like family, most of our volunteers make new friends and go on to improve their own social life which in turn helps improve their health and wellbeing . WE ARE VERY PROUD OF OUR VOLUNTEERS AND THE COMMITMENT THEY HAVE TO THE ORGANISAION A BIG THANK YOU TO YOU ALL. Ann Mardell Honorary Lifelong President **Ann Mardell Wrote:** Although it has been a real struggle in the last few years, with the pandemic taking its toll, it is certainly an understatement to say the least. Whether it was worldwide, nationwide, or just locally everyone has felt the effects. Fortunately, our volunteers have continued to be a vital role in our community, enabling older persons to have access to healthy options, often on their own doorstep. Luckily enough Sefton O.P.E.R.A. have come through and hopes to continue for the benefit of the community. The success comes from the hard work and dedication of everyone involved with Sefton O.P.E.R.A. I hope this continues and with the help of the staff, the committee and as always, our wonderful volunteers I am positive it will! ‘Well done” everyone and “Thank you”. **Cathy Crook Wrote:** It has been a challenging 12 months for both staff and volunteers which has been met with commitment and good humour, we are facing difficult times and the services of OPERA have never been more needed we are up to the challenge. Various events around the borough are taking place for folk to to join in to make friends and help to ease loneliness outdoor events are also available and are well supported. As chairperson I am proud to be involved with our great volunteers and committed staff. Cathy Crook Chairperson 3 ## **VOLUNTEERS AND THEIR IMPACT** **Those who volunteer are happier people!** Although the idea of giving back to society is often persuasion enough to volunteer, donating time to a good cause can positively impact the individual in other ways too. As well as the sense of gratification gained from giving your time to people who need it, you can also benefit from many other mental and physical gains such as: Increased confidence by trying something new, meeting new people and being part of a community, reducing loneliness and isolation, learning new skills, Being active. And Having fun **Our Economic Impact:** We have over 50 volunteers who deliver over 200 hours of services per week. We provide opportunities for local people to learn new skills and train in a range of activities to use for both for paid work and unpaid volunteering. Many of our volunteers go on to build their owns skills, as well as developing businesses. Through volunteering many gain confidence and improve their self-esteem which also helps them when seeking work, they also gain work experience and receive references for the time spent within our organisation. Many Volunteers, older people themselves have made lasting friendships and feel a greater sense of worth through volunteering. Volunteers help us to improve local services by delivering on a smaller and more human scale and tailoring services to the needs of people in their community. **Our Social impact Building Strong Community Links & Local Relationships** - As an organisation based in the heart of Sefton our volunteers have developed long and extensive links in our local communities around this area working in local neighborhood centres, sheltered schemes and church halls across Sefton. Volunteers gain a wide range of skills, build their confidence and self-esteem and act as local peer mentors to others helping counteract the effects of stress, anger, and anxiety. The social contact aspect of helping and working with others can have a profound effect on your overall psychological well-being. Encouraging participation, they help identify and build relationships with other lonely and isolated older people in their communities. Activities have been developed to meet a wide range of needs, from reducing loneliness and isolation to improving someone’s physical or mental health. We go into numerous residential and nursing homes because there is a desperate need for social interaction within these environments. We have found that people love to talk to our volunteers and that service users seem much happier and more relaxed after our visits. Our volunteers are also helping our older generation to become more skilled in using ICT or other craft-based skills. We also ensure are activities are run to help encourage local participation and a greater feeling of ownership is developed and groups become more self-sufficient, ensuring new activities come from ideas from those attending the groups giving them greater input into activities ensures that activities are fit for purpose by local people creating local services. Sefton OPERA could not run without our volunteers, they are and have always been the backbone of the organisation, this has been said many times over the years and is never more true. Our volunteers have a lasting impact on the community we share by providing companisionship, a listening ear, a support in times of difficult and encouragement to get involved and make life changes that can have a big impact on that individuals’ health and wellbeing. Their time is so precious and we want to say A BIG THANK YOU for serving the older citizens of Sefton and making our organisation so amazing. 4 ## **OUR VOLUNTEERS** This year we had several of our volunteers nominated for awards firstly Vounteer of the Year and Citizerns for Good Awards for the services they provide in their community for the volunteer work they provide for Sefton OPERA and the volunteer work they have gone on to do with other organisations since starting with Sefton OPERA. We are proud to say that are our volunteers gaining and then sharing skills enabling them to make a bigger impact in their communities. **MARIE RICHARDSON** VOLUNTEER OF THE YEAR Marie has been on several of the pamper teams throughout her years here since 2001 but her main team was with the hospital team firstly with a 6 week programme in the Georfrey Murrey ward and then instramental in seting up the teams working in the ARDU Stroke Day Care, Marina Daglish Cancer Care and ward 32 End of Life Care providing a pamper and a listening ear these were all hard but very rewarding the ARDU was still running up to Covid unfortuanetely we have not been able to go back since. Marie has also been a very valued part of our Trustees for many years providing help and quidance. **MIKE SMITHSON** CITIZENS 4 GOOD Mike is one of our Southport team providing a range of pamper sessions in the local nursing, day centre, supported living, and church and pensioners groups in the North of the borough. Mike has been volunteering with us since 2010 starting as part of the team and moving to team leader helping to organise the other volunteers providing feeback on the establishments etc.. Mike was also instrumental in starting up the drop in pamper session and then later the Beating Loneliness Together Group in Southport. Mike has become a very valued member of our team. Since starting in Sefton OPERA Mike has also volunteered for other agencies in the Southport area being a big part in the friends of Hesketh Park. **VIV JOHNSON** CITIZENS 4 GOOD Viv started with one of our Bootle teams who also provide a range of pamper sessions in the local nursing, day centre, supported living, and church and pensioners groups in the South of the borough. Viv has been volunteering with us since 2014 joining one team then very quickly another attending twice a week, then moving to team leader. She has completed several training sessions one being Chair Exercise to become part of Never Too Late group then leading the sessions. She is also lead for the Drop In Pamper in Bootle , she also helped with the Bootle Bells. Viv is a great campaigner for Sefton OPERA and is always informing others of the activities we provide and how to join in. Viv now also volunteers for The Orell Centre in their additional needs group which came from her attending with our group providing a pamper session in the community. **DENNIS JOHNSON** CITIZENS 4 GOOD Dennis came a few months after Viv and joined in with the mens group providing a variety of activties reducing loneliness and isolation providing a safe place for like minded men to meet and join in with activities also arranging for days out and social occations. Dennis started to lead the group helping to organise activities and providing them with Tai Chi this lead to him starting a Tai Chi group each week providing basic help to impove breathing and balance. From this Dennis has also started 2 other Tai Chi sessions with other organisations one being the Inclusion Matter group. 5 ## **WORKING IN SUPPORTED & CARE HOMES** This is where Sefton OPERA started in June 1999 with a 6 month project based in Bootle to evaluate the needs and wants of the older residents of the establishments to encourage them to take part in activties empowering them to build skills to enable them to improve their own health and wellbeing and reduce the need for unnecessary hospital and doctors visits. This was such a success that it quickly widend to the whole of the Sefton bourough from starting with a basic hand massage session to a wide variety of therapies, tai chi, chair exercises, and entertainment from a variety of bands and singers. We still go to these establishments today covering apox 90% of them throught Sefton the activities we provide are still very simular with different volunteer teams working in their areas brining the outside world in to some who don’t have much if any contact with others, reducing loneliness and isolation ## **WORKING IN OUR COMMUNITY** From working in the older persons establishment a need arose for our services in the community working in partnership with other local organisations providing their groups with some of the services and activitie we provide. This works well as it gets Sefton OPERA know more throughout the borough and on most of the local boards. From our already established activities we started additional activities with the Winter Warm packs, & the Keep Warm Keep Well partnering with other local organisation all in aid of helping those older and vulnerable persons in the borough who need it most. We now provide a wide range of activities in the community working with a variety of the pensioners groups throughout Sefton this means that we are hitting a wider group of people helping to reduce loneliness and isolation encouraging them to become part of their communities from this we have started to do regular monthly activities in some of the community groups either end of the borough such as 2 pamper sessions, 2 chair exercise sessions, 2 beating loneliness sessions and 2 dances. 6 ## **BE WISE SOCIALISE** Our Be Wise Socialise sessions derived from a variety of older persons who lived on their own who were looking for social activities to attend but didn’t want to attend on their own. So we started a variety of activities trips out, coach trips, theatre vists etc. This was a great way for them to meet likeminded people make new friends and feel part of the community again and not excluded as everyone was in the same position. This year we have provided 228 older persons with 5 different coach trips 2 to Bury Market, 2 Lake District, and Llandudno. We also provided a variety of meals out Christmas (110 people) , Beat The January Blues (110 people), Royal Court (20 people) charity night (120 people). And a variety of other days out or trips, Boat Trip (12 people), Museum Trips x2 (24 people) Flower Show (20 People) and a variety of activities to celebrate the Queens Jubilee Vounteers Afternoon Tea (40 people), St Elizabeths Afternoon Tea (110 people), Beating Loneliness Together Groups x2 (33 people), Polton Court Party (40 People), Litherland Pensioners Party (25 people) Derby Park One Vision Celobrations (50 people) giving 930 attendees to these additional activities. ## **SOCIAL INCLUSION INHOUSE SESSIONS** Below is a list of our weekly and monthly drop in sessions reducing loneliness and isolation these projects started from the need of those who still lived at home but were lacking in activities to attend making them increasingly loneliy or isolated, all of these sessions have come from the members themselves and have evolved through evaluation and feedback. Currently we have 13 weekly and 4 monthly drop in activity sessions, 7 ## **SUSTAINABILITY & FUNDING** Funding and sustainability are always a struggle in the sector with funding being reduced or changed year after year, but the need for services rising year after year especially in the last few years coming out of the pandemic into an energy crisis and a cost-of-living crises. Funders have less to distribute and more organisations needing support this is why we need to be more adaptive with our activities staying at the forefront of the needs and changes. Sefton OPERA have a good relationship with funders which enables us to go back to them time and again always with a new project or activity. With community resilience always at the forefront of the organisation we have listened to the community and responded to their needs providing the way forward for sustainability of the organisation. ## **THE WAY FORWARD** The way forward is and has always been to be adaptive with regards to activities places and the whole organisation. We have always listened to our volunteers, members, clients, trustees and staff recognising that they are a valued asset to the organisation keeping us at a grassroots level in the community enabling us to know what is needed or wanted and adapting requirements to achieve it. All of our activities have derived from evaluations of activities already in place and recommendations from local people who live, work, or retired in the area so they know what is needed. This has always enabled us to be trailblazers in the sector gaining us respectability within the community. Volunteers have and will always be the backbone of the organisations and we still have some of our original volunteers today retaining them for over 23 years as part of the Sefton OPERA family. This is why volunteer recruitment will play a big part of our way forward enabling us to continue and to expand in the cumming years. 8 **----- Start of picture text -----**
Achievements And Statistics
We are very
proud to say 4 of
our volunteers Volunteers
have received
have provided
awards this year
Over 2700
Hours this
year
We have
provided 400
We have provided
weekly sessions
750 Weekly & 72
in Nursing and
Monthly Activities
Supported Living
Reducing Loneliness
& Isolation
We have provided
Over 200 Massage
We have provided
Pamper Health & 128 Chair
Wellbeing Sessions Exercises and Falls
Prevention sessions
We have provided
7 Events a variety
of activities
partnering with
other organisations
We have provided in community
nearly 200 Music, cohesion session
Reducing Loneliness
Dance and
& Isolation
entertainment
We have provided
sessions bringing
16 Social Inclusion
older people together
Days Out, Coach
to make new friends
Trips, Theatre,
and having fun.
Afternoon Teas,
Thank you to everyone involved
**----- End of picture text -----**
9 FINANCE Objectives and Activities Se(tan O.P.I'..R.A. Trvsteex, ,4nnual Re The tr￿SIte& who ￿e Aiso Directors ftsr the PWNhses of the Companies ACL prescni their Anftll￿ r¢p¥)rt and rjnancial stAiemEnts of the clwiry for the year et¥W JO Septe0￿ 2022. The fuw)ci&l sta￿MentS have be prepard iti accordance wilh ￿ a¢Lounttn8 rA)Licies sd oui in note l io the a￿O￿nts 8nd coi?)ply wilh the cbariws governing docutDeDI. the Lharities Act 2011 aThJ Acc(x]niing and Reporting by LTrwiii¢s: Sts*meni of Rcwmmcnd¢d PrnctiC¢ appli¢4bl¢ to tharities prqMnn8 their ac¢outs15 m ac0)rda￿ with financial R¢pottin8 Standard 102 applicable in the UK aDd Republic of Irolalld. The h&ve &Wed from th¢ Chariti¢8 (A￿nts and R¢po￿} R¢gulatbon$ 2008 only io the eKtent tC4uirrd w pwvidc & InK und fair ￿rw. Thi¥ th￿[lUrr I￿. in*￿1¥¢(1 lollowi￿ Ibc Std*rnrnt of Rccon]meDded Prlctice for C￿rities #pplyifts FRS102 r8ther thAn the version of the Statementof ReConv￿th P￿1¢C which ' referred lo iu the R¢gulAiions bul wbich has sin¢e been withdrnwn. The objttu of ¢hATiry Ate ￿ pwoftmme ¢h*rithble for the benefii of old¢r peryons in th¢ borough of Scfton in p&rticutar the &d￿CE[WIt of educ4tioN thc PrOn￿￿On of 8ocrfI health. th¢ pr¢trtntion of s￿1&1 i801￿10n the reltef of pvry. sicknegs •tsd dimfess WiSin8 thettfront Sefton O.P.E.R.A. 16 * voluntsry orKanisa¢ion working older pe(¥)Ic irt th¢ ¥orrYnLmily. w eX[￿riencIn1 dett￿ntia and.lltheimeTS. often experiencin8 isoiAtion. Our aim is ro etmble oldeT ￿tspIt rts hAve choi¢¢5 in relation to their own health. Our oursthndin8 contribuiion 10 social welfare and using grass [￿lS ￿ fornw14* their objectives th¢ c(MnnMmty. Ti)is year have eoncentrthd our Annu&l Gefjeral Rewrt on volun**?n8 4nd its the indlvidual 8nd the orgaDisarion. Those wbo YolunteeT ate haA)ier people! AIthou8h the of giviti8 back to qociery is often pusuasion eDouRh volunieer. donatsng lime to a good cause can ￿$111¥ely the itsdivbdual in othtr too a sense of grntif￿ats.0[￿ n￿nTaI and physical gains IncILw￿ confidence. Meet￿8 new people and ￿Ing p￿1 of 4 row, Reducing loneliness and isolatioD. i£&ming new skills, Being active. And Ha¥it]g fu Our EciBJoTnic lrnpxtr. We ha￿ owtr $11 Volu[￿ dclivering over 21KJ lffiir5 of ytryices per wttk. belp ug iknprovc local scrvicc¥ by dclivcring on e s￿1[l￿ and tnotc hurnin gcale and tailoring ￿rriCeS to the n¢eAi of peopl¢ in their ¢ommunity. Our SO¢1￿ impaci Building Strong C.olM￿￿nity l.inks & IAKal RciatioD5hips - As an Or￿n1$￿tiOn based iti Ihe heart of Senon our vuluDittt5 dcvclw>cd loog arrfl exlcDSiV¢ links ID our local ¢ominunitie8 hmwid thii area W<>Tking in Ithc41 neiBhlx)rW centr4 8hel*red ￿heMeS and djurch haIls acrnss S¢tTron (>PE)iACO￿d noi run wxthout ow volunteers they aze h&ve &lw4ys been the b¥kbone of the or￿lIsatiOn tbis b¢cn maoy over ihe y¢Jrs a￿1 iy tThcr ny)rc In￿. ChJr *￿lu￿tCCrs bal'e a l&$tin8 inJpacL on the community we share by providing cooynisionship, a lisiening ear, a support in lunes of d￿Kult Bnd rDcouraKcTTrcnl 10 ¥el inivlvcd m￿¢ lif¢ Ch￿¢) ihjl hav¢ i big impoct on that iJJdiiidua]s' health and wellbein& Theu lime is so preciou9 we w￿l th SAYA BIG THANK You, for xrvin8 tl* old¢r cituens of Sellon *NI mabin8 our orggnisalton s) w.ii Thc cherily V47S in • saliFfacfory fmancial p)silion lli 10 Scptcth 2022. The operational sulph￿ on the 8￿¢￿1 fimd duriDg th¢ y¢qr WAS £14.71312021: deficit £11394). io FINANCE Structure Governance & Management ¢fton O. As at.1o.sepi￿nber 2022 fLinds' of£126.353 Whe￿ ￿1￿ of which £45,628 was held in restricied hknd¥ whi¢h is therefore not avftiloble for the ge)esal purp09¢s of the ¢haritabl¢ Lanipany. Funds reprE$entsng the bc4)k vallle of r￿ed assets were £711. Genernl r.unds £80.014. ReRrYu Pollcy The ￿1￿ceS have con¥idcr¢d the n¢¢d to Tnaintsin an 8FpD)priatc Icvcl of ￿r￿c5 for the clwity. Consid¢rutioTh hAs ￿￿ert to th¢ of in¢orn¢ ond CA￿TrI1￿r¢ 8tr¢arn%. thc need to match income with fixed conunitrnents Awjd the iwre ofr¢serv¢s. Th¢ trustrts ha￿ ¢on¢lwJ¢41 thAi ¢hc Ivllowing rcscTYC¥ should be nmirtiiined. The trusttts wish tsy hawe 6 nwnthj ofwtsl nrKrnliWr¢. bwd on lhe last 3 ￿81¥ in reserve to cover Ihe c￿1 of stsff salanu should iestri¢kd funding be uwpe¢tedly be witMrawi]. llx average annual expendityre over the ]&si 3 (2020-22 in¢l,l is £131.34]. This ro a rcser￿ Icvcl of £65.671. As ut 30 Sepiethr 2022 ilLe kv¢l of i&serves hekl by Setlon Q.P.F_R.A. w&$ £80,014. being UnT¢5tyi¢l¢d funds Icss the s?luc of our fixed &svts. Current reserves reFeseni 122% of thtt resersrs required ¢0 be held by trusre¢s. Refere Chuity number.. 1086437 03R41119 R¢gisiertd Office: M8tthcws Communty 2￿. 410 Stanley Ro￿. Boude L20 SAE Our idvlsors Anthony Dee8•n MAAT. MIC.B, Pm.Dip. Barclays Bank Plo I Cbutchill Plac< Lfjnth)n. E14 5HP The dite¢tors of the cblritable ¢ompAtry (the charity) are its tN5Re8 for ￿ purposes of cbarity18w. The tsits and officers serviti8 dunllg the )rar ￿ld since the ycarf re5eTve% held by Seftnn O.P.E.R.A. was E80.014, beitt8 unrestricled funds less the value of our fixed assets. Currelltre5eTVCS reprcs¢nt 122% of the rcscrvcs required w b¢ hdd by lli¢ Lruste¢s. Reference and admlnlstratlve detall Charity numiKr". 1086437 Cojnpanynllmbcr.. 03841119 Re8jStered OtT]ce'. SLMatth¢ws Communiiy 2th), 410 Sthnley R￿d, Bootle L20 SAE Our advisors IndcpcndcM Examitt￿. Banker8.' AntiJoLy Deegan MAAT, MICB, P￿LD1p. Barclays Bank Plc. I Churchill Place. lJ)ndon. E14 5HP Director5 and trnstee5 The direetor8 of the charitablc company (thc charity) are Its thistees fof the putposes of Gbarity law. The In￿leeS and officers serving duriDg the year atld since the yw-ei)d were as follows.. Truste¢s M J Bate5 E C Crook R J Forster M Kithatdson K DIXOD V Martiow pag¢ 4 Sefton O.P.E.KA. Truslces ADJIUAI Re ort For the Nedr ended 30 S¥ tember 2022 Structmre Governance and Mana ement Govcrnin8 Document S¢fttsn O.P.E.R.A. is a Company by guarantee governed by its me[￿randU￿ andArticles ofAss0¢i&tion datcd 14th Scptcmbcr 1999. It is registered w'ith the Charity Cthmnission. Anyonc over thc age of 18 (*n becoTrr a member ofthe O)nJp8ny 8Dd tI￿re at¢ Cu￿tty- mentsts {- ]n 20211. each ofwhoffj ¢0 contribute £10 in the eveDt of the ctrwity Wil￿1ll8 14). Appointh)entof tnwtea8 A5 5Ct out in theArticle5 ofAssociation the trustees are elected by members of the charitable company &ttsndin8 theAnnual GeAml Meeting. The longest service one third of trkstees retires each year aod i$ able io offer then￿elveS for re-election. Or8anisation The board of trustees. administers the charity. Rejgtd ponies end Co-op￿￿tion with otber orgenisation8 None of ow tW5tees receive remuneration or other beneftr fromtlieir work the charity. Any¢O￿tion beLw¥en a trusiee or ¥¢llior mana¥¢r uf Lh¢ Lharity and ally client ur Supplier is discl￿d to the fvll board of t%tee% in the %ame way as any other contractural relationship wtth 8 related pty. In the ¢urrent year no such rela*d p8ty transaclions were reported. Risk Management The truthes have a risk tnanagmeTht strategy whych compTise5'. ' att wnual wiew of lh¢ prin¢ipal risks and ut)¢¢naititi¢s thai rhe ¢lwity f4e¢s.' * the ￿ablIShme￿t of policies, 8yStems and pr{￿edureS to mitigaic those risks idcntified in the attnual tevi¢w,' attd * the impleinentsllOD of proceduKs desiglled to JnitLitlli8e or mawe any poteNtal impact on the ¢haYity should those risks materiaiisc. This Work has idtntificd tliat financial sustainability is the t￿4]0[ finatKial Tisk for both the Charity and it5 sub$idiary. A key element in th¢ mknagement of fi]thn¢ial risk 1$ a regultrrevi¢w of av#ilablc liquid funds to settle debts as they fill due. regular liaAson wth ihe bAnk and 4¢tive management of tsxd¢ d¢btOTS and Creditors balances to ¢nsur¢ $uificient working upilxl by the charity. Attention has aL80 been ftstused on non.financial risks aTiSinB from fiF4 health and safety ofclieDts. food by￿ene. These risL8 are managed byensurillg Acc￿ditatIon is up to date, having robust policie5 and procedures In plac¢, atKi rtgulaT awarene55 training for staff working th¢se Operation￿ aTea5. pa8¢ 5 Sefton O.P.E.R.A. Trustees. Annual Re ort For the 'eAr cnded 30 Se tember 2022 Tr te The tIwt￿. who also the directors of Sefton O.PE.R.A. for th¢ puwse of u)wany law, arc re5PODsible for prcparing thc trustec8' ryrt and the fjnallcial staternents in &ctordance with applyc&bl¢ law 8nd United Ksngdom AccountiDg Sthndar& {Uniied Killgdom Gen¢rallyAccepted A¢¢ountillg Prn¢ti¢el. Compatty law r￿uIreS the charity In￿te¢S to prepare fllhaTKial stateJDents for each r￿DelaI >ear whidj give * true and fair Nry¢w of the 4tate of affair5 of the charl￿61e company and of the ineottiing resources and applic21ion or sourG¢5, inGlyding ihc illCOTne atKI cxpeuditure. of tbc ¢hari¥ble ¢ompany for th&tye4r. in pr¢paring the fTnallcial ststements, the trus*cs are rquircd to.. l} sclect suitsble accountin8polieies and then apply c4)N8istenily', 2) dJ8erve tile methods aDd principle8 on the Chariti&s SORP.. 31 make judgemcnts UTLd estin]ates that ar¢ reasonable and pnjdent. 4) stste whether applieAble LTK accounting 8tsndaTds have been follorf subject to anymè*tial dcpartUTe5 dis¢lo$ed 8t￿ ¢xplained in the financial 8talellm￿,' 5) prepare the fmattcial $tstem¢nts 00 the goiDg ¢ODCern bh5i5 uJdc5S it 15 Inapwopriatc to piesumc that th¢ ¢harity will ¢oniillu¢ in business. The tTus*es are responsible for keeping proper accounting re¢ords thatdisclose with reasonable accuracy at any tirne th¢ financial positiojj of the charity and to enable them to ensure that the financial statetn¢nts comply with the Companies Act2006. They are a]so responsible for the safeguardingthe a$8ets of the ¢haTity and hence for tsknng reasonable steps for the prevenriLTrn and det¢¢tion of fraud or other irregularities. The trustees are resrrt)JJsible for'th¢ maintenance and in*￿Ity of tbe coryoratr and financial infortllation includ￿1 on the ch￿l￿ble cornplnls website. Legislation in the United Kingdom govctning the Preparation alld disseuJinaiioD of fiuanLial ¥tatem¢ntb' Ina>. differ frolll legislation in other jwisdictiorL8. This report w approved by the board of knmees on 20thApril 2023 and sa￿}¢￿ on tkeirbchalf. V M&rtlow Cowally Sectet8ry page 6 Inde ndent Ex8miner'$ Re ort To the tru5tee5 of Sefton O.P.E.R.A. or the ekr endeil JO Se ten]ber 2022 I rep)rt to the trnstees on my examination of the accounts of thc Scfton O.P.E.R.A. for the year ended 30 September 2022. Responsibilities attd basis of re￿)rt As the charity In￿tee$ of Sefton O.P.E.R.A. you are respon8tble for the preparation of the in accordance with the requirements of the Charitie8Aet 2011 (the Ac¢l. I report sn resp￿1 of my exanjinaiion of the Sefton O.P.ER.A. accounts e4rried oUtu￿Aer 8eclion 145 of th¢ 2011 Act artd in carryitig out myextimination I havc followed a]1 the applicablc DirccuoJJs ￿y¢ll bythe Charity Cojjznissioll 8e¢ti¢)n 14515)Ib) of theA¢L Indqtndcnt cxaminei4 staten￿t I have completed niy ¢xawiDalion. I COnfw￿th￿1 no Juatuial watt¢rs have to my attentioll ill CODDectioll with the examittfition giving me eause to believe that in any maieri81 res]Kct (l) accounting records were tjot kept in resjxct of the Sefton O.P.E.ILA. &8 required by section 130 of theAct" or {2) the aCco￿t9 do notaccnrd with those records" or 13) the account5 do not con)plywith the applicable requireuthts eonc¢ming the fomi contelll of accounts set ourill the Charities {Accout)ts aud Reports) Regutstiolls 2Q08 otber than requireuKxLt thatthe accounts 8ive & Ynje and fair, view which is not a Jnatter considered as part of an ind¢￿ent examination. I h&ve no con¢¢rns and have ¢om¢ acro&s no oth¢r rnatt¢TS in conncction with the examination to whi¢h attntion shollid be drawtt its this report in order to enable a pmper understandillg of the accounts to be reached AnthoDy Deegan MAAT, MICB, P￿LDip. ComrnunityAccountant Sefton Council for Volunt8ry S¢tvi¢¢ uilillgti)n House 20th April 2023 page 7 Sefton O.P.F,.R.A. Statement of Finan¢ial Actlvities {Ineorpor4tthg In¢ome & ExpendltureA¢eoulltl 'ear 22 UpmtN¢t4d TOMI 2022 Tot Nrtc Jncom¢ and￿do￿lI￿￿￿￿ 17.807 143.575 161,382 146.974 Churitable Incr￿￿¢ 17.993 143 J75 161,568 14&274 ClwiwWeaGuviii¢5 3381 I46,￿3 149,344 Toi41￿￿ndIWTe J,281 14A063 14Y,344 14.712 {14881 11224 14,660 Otherrecoznis>J gain8.' NrtmovenJeTht in 12,4881 12,224 14.660 Rccnncilialianof Fundy Wfwd 66.012 48,117 99,469 F￿nd* Clfw 80,725 45.028 126.353 The Ststtnwtof F￿&￿t￿lACti¥lties Blso con¥lie&wth thr wuiremEnt¥ fyan pndexrthlituTesccounlu￿er the CortWattitiAtst 2W6. All iThCOn*AfxtCAptrnditLue dciivc eontinuinÈ aetsvitit¥. The ttotes on pages 10 to 21 fomi p8rtof these financia] ststenKnts page 8 Sef¢Dn O.P.F.R.A. Balante Sheet at 20 coll￿anY Nunthcr.. 03841119 NDie 2022 2021 FixedA5sets Tatt8ibie a&8tts 891 CurrentAss¢ts Debtor5 Cash ￿bAnk and Ati hènd 10 1.736 124,206 522 113.803 125,942 300 114J25 1.087 Creditors: Amounts fallthg due wlthln olle y￿r 12 Net Currenl Assets 125,642 113,238 Totsl Net Assets 12&353 114,129 Funds of the chaTity Desi￿￿3*d Fut G¢neTrl FuDd 891 65.L21 80,014 Tots] ULIW¢Slri¢led Funds R¢styi¢wJ Funos 13 14 80.725 45,628 66.012 48,117 Total Fund¥ 126,353 114.129 ]n &ppwving thes¢ fJnall¢ial stat¢rn¢nt$ as directors of th¢ compally we hereby confimi the followin2.' For rbe year in qllcstion thc conwany was cntitled to exemption under section 477 of the CompaJllGg A¢t 2006 reIAtin8 to stnAII coJjJp￿Ies. Difectors, T¢5pon5ibiliti&s'. l) The m¢u]b¢rs ha￿ nol r¢quir¢d tbe comwy to obwin audit foi its accounts for the y¢sr in question ID ac￿rdanCe 5¢Ction 476. 2} Ibe diTectors a¢knowled8e th¢ir r¢sponsibiliti¢s for ¢omplying with the requiremeDts of th¢Aa with respe¢tto a¢¢tsunting records and tht prepa]ation of accounts. The xcoullts were approved by the board of directots on 20thApril 2023. K Dixon, TruM¢¢ Th¢ not¢s ¢in pw 10 to 21 fotm partof thcsc financi&l 5taten]ents page 9 Sefton O.P.E.R.A. Notes to the Aetount$ For the l'ear ended 30 Se tember 2022 A¢¢ountill¥ Policie5 Basis of preparation The flnancial sratements have been ptepared in accoTdartte with Accounting Re]y>Tting by Charities". Statement of Recomn*nde41 Practice applicable to rhaiities PTepatin8 th¢ir accounts in accordance with the Financial Re￿rrift8 Standard applicable in the UK ttnd Republi¢ of TT¢land (FRS 102) las amended for ￿Ou￿ts pwiod wr]JJJKw l J8t2uary 2016)- (Charitics SOBP {FRS 1021), and the Coiwt¢sAci 2006. Sefton O.P.E.R.A. tneels ihe defitLiliOll of a public benefit entity under FRS 102.Assets and liabilities ate iniliauy reCO￿lsed atliistorical C05L or bynsaction value llnless othenvise 818ted itt the Telewant Attoullting policy note. The fuu¢tioD8] ¢urr¢n¢y used by Sefton O.P.E.RA is the £ Ster]iDg. Ib. Rttoneiliatiot) with previous G¢nerallyAc¢eptCAJ Accouniittg Practice Inpreparin4 the accounts. the tntstees bave eonsidered whether in applying the a￿o￿ntitig policies rCqU￿Cd by FRS 102 and the Charities SORP FRS 102 the re$taiement of ¢oJwative itew was reqwied. Theie weie no items as at the trallsititin date which required re5rateE])ent under FRSIO2. Preparation of the ateounts on 1 8Otug conr£tn basis Tlie charity ljad a surplus on llie unresiricted lunds. UJJrestriLled reserves were equiva]etst of 7 months. eX[￿ndItllre. There was a surplus on the r&stricted fillrt%. The trwstees believe that the charity wryll k able to its liabibties as they fall due. The &c￿Ullts h&v¢ th¢refore been prepared on a going ¢onl￿& basi5. Id. lttcojne lucorne 18 recognised when the Charity has entitlenynt to the fill￿8. any perfornwice conditions atra¢hed to the itemls) of income have been it is probable that Lhe income wtll be receiyed aLd the can be measured reliably. Income from gover1)n￿ll and other wbethw'c8pitsI' grènts or trevenue, grnrtts, is recognised when the cjjanty has enutlemcnt to tbe fi￿ds, atty perfoitnante conditiotts 2￿hed to th2 it¢￿45) of Incon￿ have i)e¢n mei li is wobable thai the in¢0￿* will b¢ rt￿1¥¢d and the amount be It￿￿5￿red reliably and is not deferred. Intercst OD funds held on dcwbsit is includcd receivablc &nd the amount can be Me&S￿ed reli8bly by the charity. thi$ is noEnully upon llotificatioD of the interest paid or paydble by the bank. The notes on pages 10 to 21 form part of these fillanci￿ statements page 10 Sefton O.P.E.R.A. Notes to the Accounts cont. For the l'ear ended 30 Se ternber 2022 AccountlDg Pollcles {c•nt.) Expelldtb￿¢ Expendittjre is re£ognised ort¢e th¢r¢ is a legal or constrwtive obl7￿110n to make apaJThent to a third party. it is obable ihat settlem¢nt will be r¢quiEYd and the aa￿Untor the obligation Can be me&w￿d reliably. Expenditsjre ]* classified under the followiJ)g activity headings.. The benefit of olthr person5 in Sefton Exprnditur on Gharitsble activiries includes the costs of activities undertaken to fiJrth& the PUTwses of the charity and their a$S￿lated suprrfxt Costs. IrrecoveTable VAT is clwgedas a cost against the activityforwhich the expcndithlrewas in¢uTrcd. If. Fun&¥ Accounting All inColl￿ ttDd ¢xp¢nditure together with gdiDs and lose&8 are allocated kn a Bpecific charitable fut￿. Ut)restricted funds are avai]able to speAton &ctsvitie5 that further any ofthe PULposes of th¢ Charity. DeSI￿ated futldy are unrestric*d fiLnds of tbe ¢baritywhi¢h the trus*¢s have decided attheir discretion io set aside to use for a specific pujpose. Further detail$ af designated fund5 together with their purtM)3e are set out in note 13. Restric*d fund$ are donaiiolls whiuh the dvnor ha5 5pecifLed to be used solely for partjcular areas of the charitys work or for specjfic projects being undertaken by the cliarity. Further details of Icstrict¢d fuTJds tO8edier with their purposes are set out in T￿le 14. l& Twible ftKed ￿et8 alld dep￿lItiOn Tangible assets are ststed atC08t le88 accumulAted depre¢iauon and accwnulated iroaimwit losses. cost includes the original purcbase price, costs direcily attributable to bringing the asset into ils working condition for its intended 4]se, disnLqttt]ing restoration c05t5 and bo¥Towing costs capitalised. Plaot3ttd Lu8¢birt¢ry and Iixture5, fittith& tools. and equipment are statrd at cost Icss accumu]2ted depreciation and a¢CunT￿ted imp&innent losses. Depreciation is provided at the following anllu81 rates in orderw wri* ea¢h osset off over its anticipated useful economic life. A full yea¢s depreciatio￿ cbatEe is dth￿ed in the year of *cquisitson and no depreciation is ¢barged in the yearof disposal. Fixthjres and fittiti88 EquipmenL 25°A pa on a redwing balance bA5iS 21f/o Pa Oll A reducing balat￿ basi$ Tarjgible ￿ets are d¢re¢ognised on dL5posal or wben no fuMTC cconomic bct)cfits arc cxpected. On disposal, tb¢ diff¢Tence betwe¥[2 th¢ net di¥posaL proceed8 and the canytn8 amount is reco￿ls￿l in the Statell￿tOr Financial Activitics. The notes on pa8es 10 to 21 form part of these r]nancial ststen￿llts page 11 SeftoJJ O.P.E.R.A. Nntes tn the Accounts ¢ont. For the 'ear ended 30 Se tember 2022 Ac¢ouMtinB Poll¢Ses (conL) Ih. Dcbtor5 Trade and othcrdebtors are rccogllised ai the s¢ttl¢meni amount du¢ aft¢r anyttade thseountoffercd. Prepayments ate walucd at the al￿)Unt wepaid llet of any tra4J¢ discounts due. C&8h atbank aDd in hand Cash at b￿nk an(J cash in hand inclu(ks cash and short tenll highly liquid investments with a short mawrity of three months or less from the date of acquisilion or OPellin8 of the derM)sit or 8imiiar ac£ount. Creditors and provisions Creditors attd pmvisions are re¢ogtiis¢d where the cbarity has A preseffl obligation r¢sultin8 from a p&st event that will probably resuli iti the tr8llsfer of fi￿dS to 3 third paty aud the any)unt due to Settle the obligatioll be tD¢aSUTed OK e5tiuut¢d reliably. Creditors and provi5ioLs are j￿rnallY recognised al their settlement a]xkiuul •ftsr allowing for any trade discounts IL T￿&￿0￿ I'he charity ts exeryt from on incon% and pins lallirtg within section 505 OE the TavsAct 1988 or section 252 of the T&x*ion of Chargeable Gains Act 1992 w the exieni thor tlwse aTe applied w irs clwitable objects. 11. PemLOACO$ts Thc companyopcrat¢s N dcfincd contribution plan for its eligible employees. Adefined comtriblltson plats is a pension plall under which the chaTity pays fixd c4)nthbutions inu> a separate entity. Once the conknbutions have paid the clwity has no further paynKnt ob12gations. the contributions are reCO￿lSea as eXpe￿e when they at¢ due. Amounts Dot paid are shown in creditors or accnujs in the balance sheeL The assets oEthe plan arc held separgtely from the charity in indeFtndentiy ad￿)r￿strred funds. The notes on pa8e$ 10 to 21 foTm part of th¢8e financial 8tst¢rrrtllts page 12 Sefton O.P.E.R.A. Notes tn the Accnunt ¢ont. For the lellr ended 30 Se tember 2022 2022 2021 Dott&knotts Grants 16.907 144,475 5.J9J 141.783 161,382 J46.974 CharitableA¢tivity Ivom¢ 2022 202] corott1vin￿ Job Retetttion Scheme 168 J.29J 168 1,291 into￿￿ fromeharitsble acti￿￿tieS h¥ been applied to th¢ following activiti¢s: 2022 2021 The benefit of older persoll$ in Scfton 168 1,291 168 J,29J Investment Ineome 2022 2021 Interest Reccivablc 18 Tr not¢s on pAg¢s 10 to 21 formpart of thes¢ fvJan¢ial ststenKnts page 13 Sefton O.P.E.R.A. Notes to the Accounts cont. For the 'ear ended 30 Se tember 2022 Ch#rit*bl¢Attivities Expendithre ALtivitics Undertaken Dir#tty Support Cos Total 2022 Totsl 2021 The bcnefitof older persons iti Sefton 134.045 15299 149,344 lJ3.614 134.045 15.299 149.344 135.6J4 Stsff Colts 2022 2021 W3ges and Salaries Social Security costs Pcnsion eosts 81,041 3,709 4,882 79.853 3 J47 4.713 89,632 87.913 The averaEt number of eEnploye¢s dwing the 2022 was.. 2022 Nwnber 2021 NuDkner Project stsff The trustees received no ￿MUn¢T￿lI0[1 during theyear (2021.. £tLiI). The trusttts did not receive any expetL5es during the year (2021.. &]ill. The notes on pages 10 to 21 fornipart of these financial ststeTlleDts Page 14 Sefton O.P.E.R.A. Notes to the Aeeounts cont. For the l'ear ended 30 Se tember 2022 Key Managemtht Personnel The trusiees Consider ihe key nwkEemeTht personnel ¢otnprise the trustees and the Senior Mana8cment Team *$ follows:. Trustees M J Bates E C C.rtsik R J Fotstet M Richatdson K Dixo Senior Mawement Team organi￿110nal MaJMger. V m￿loW Projeet Malla8cr. M Robinson 2022 2021 Tothl Remun¢r3tio 70,765 69,719 N¢t lo¢om¢ for th¢ y¢xr N¢t in￿￿1¢ i8 Stat￿ aft¢r ¢￿3￿g. 2022 2021 Depreciation 228 The Dtstrs on ￿8cS 10 to 21 fotmpartof tbc5c financial statcmcnts poge 15 Sefton O.P.E.R.A. 'ote5 to the Accounts For the 'ear ended 30 cont. 22 Tanglble FlxedAssets Fixmm & Eqtsfip￿t CostiV￿￿tion At l O¢wber2WII 26.579 26.579 A¢ 30 Sept¢mber2fj22 26.579 26,579 l OctobeT20Z Forthe ye4T 25.687 15,687 At30Sw¢mb¢r2022 25.868 2J,808 N¢t Bookh)ts)uttt$ At30 SeptthJkn2012 At 30Septs￿btt2D21 892 892 10. Debtors 2022 2021 ATtM)unts fallin8 duc within oDe year Tradc dcbtors Prepa￿nts and accrued income 1,200 536 522 1,736 522 11. Cash at bank 8nd in hand 2022 2021 Cash at bank Cash in band 124.014 191 113.582 220 124,205 113.802 The notes on pages 10 to 21 fornj part of the8e financial statements page 16 Sefton O.P.E.ILA. Notes to the Accounts the 'e#r ended.10. cont. ternber 2 22 12. Creditor$: Am(*ynts f8lling due within one year 21Y22 2021 Trad¢ creditors Accruals and (kferred incorblE 837 250 3(K) 1.087 13. Unrestrkted Sunds BO￿¢¢ brou8ht f•twatd for¥Watd kncLKne Exrthdl￿re fund5 F￿thd 52,499 16.762 {4.J671 221 65,122 D¢4igtyed Funds 12281 Tfjt￿ Fund& 53.618 1(762 14,16n 66.U13 Balance TTAn9f¢rg c4rrie bYou8bt 2021 xpeDdi¢ure lithdi 2a22 65.121 17,9YJ lJ280) 180 80,014 F￿¢￿A5* Fu¥ 891 TO￿ Fuods 66.012 17,W3 (3,2801 10,725 The note5 on pages 10 to 21 fonll part of these financial 5tstenxnts page 17 Seftolt O.P.E.R.A. Notes to the Accounts nded 30 eont. tcm er2 22 14. RestTiCttil Funds Balartet brou￿1¢ Balattee 202 knE Ewduure 2021 Sefton MBC The Big ￿tt￿Y 28.lJO 19,797 130P83) (7.085} 13.576) 116,6661 (71,B3n 9JOg 3576 1.&56 29,367 Strve mo￿an Troundafi Othff R¢strithJ Fund5 Is.￿0 68.560 096 45.851 1129.247) 48.117 Other￿n￿8 Bigi4tteryCovid 8,922 3.333 1,542 3.843 18,922) 6,996 1&7781 18641 192fjJ (9,9741 2.IAS1 mmuTrilyF(nthdatitsnA555487 Gr(wWJWY￿k C*sh 14orCau 920 6.ts27 3.$53 S￿) 5fM) 500 NEA ThIKW Event N Smith Chotiiab OrL¢1fj510n Ye48bbuJtty F￿lld Gro￿TraW0[kTeK PHHolt P2thbon Carlll a￿lRiverTrt￿ Comm￿lty1..0￿￿tk1ll￿69719 CoKDnUnityFoutsd&￿nA6Q4S96 CO￿￿￿nitY Ch8fflpK)n6 CVS c0￿￿U￿1tyL7￿k EntswyRedttts lohn kknre5 51WJ SW 5th) 1,309 207 5(KTr 11.3091 {207) 11.9821 14621 13401 3,126 730 16 6fv) 2,500 756 756 8,523 3,652 131,435) 11.3481 15rN)I 15(M)) ArnotrJC]NTk 50Q 39.367 08Jfy5 71,8J 26,￿6 The r￿ric￿￿ funds xrt for iht follo￿￿8P11r￿SeS.' Seftsth- MBC, Stew Xors•o FL¥Jlldattott, PeelTnk#*trfl F￿￿dIti0ti.wts￿¢s TbeBi8LA)ttery-MbKi¢s projects, aCtsvili¢SÈDdvoluttt¢ercx￿ts ConThuffli¢y Fovthiion- equipirrtnt f0rwups.￿tsVit1e& and grips Then0*8 oll pages 10 to 21 form part of these fJnart¢ial ststements page 18 Sefton O.P.E.R.A. Notes to the Accounts comt. For the ieur ended 30 Se tember 2022 14. Restricted Fund5 (conL) brybu8hl 2021 2022 9,309 28.150 39.409 75,956 1285091 134.856) 181638) 8.890 Thc Bi8 tLt Otber Restsi¢iedFundi 2fj09S 19,414 Tothl Funds 143,575 1146.0031 45.629 OthtrFundg 1,542 2.￿1 3J53 5QO 500 500 400 500 terons Lxathctsclle N£AKWKW L¥Mt N Smithcharimb OntVi$iOn NeI8hl￿llr1v Futrj (iTwndworkTew) C3nil andRivetTtu ConUnU￿1Y FoUlldatson￿697j9 ommunityFoundooonA604596 C0jn￿u￿IEyCha￿.Pl0Trs FulldCVS eomttMThiTy Foutsl8tson 279 3,434 5,lJ 15WI {3￿1 15WI 1271 Ixoi 11.1441 12681 ((J6tr1 11.517J 208 756 8.523 3.652 (50.0191 JohnMoDrc 3,001¥ 225 (2,5031 497 225 Cbgth9 8rothertyn WittttsAtetss FuThdCVS 13.W) I5.<￿) 26,096 75.956 (616381 19,4:4 MBC. Strve M(wn Fwn&tion, El¢￿0[ PcclTrn5t￿￿ Edvrnrd &s1ing FautE&tMTrn-MIDtie TrBi8 Lwery- salari￿rUnnIng¢0sts,ptQJ￿1S, actiixiie6 and volull*ersexpellsrs Co￿￿￿￿llY Founda7tffli. equip]lle￿ forwipx aCti￿￿￿_￿IDd trip5 Ou￿￿￿&re￿orr￿nrtU￿¢0yts The on pog¢s 10 to 21 forni part of th¢s¢ fm80¢ial statenxnts P8g¢ 19 Sefton O.P.E.R.A. Notes to the AccDunt5 rth conL 22 15. AnY41ysi¥ of NetAssets Previousyw¢nW30 Septonbty-2021 Un￿5￿￿ted Restrict Tot&1 Funds Fwrf¥ 891 65.337 (1.08Y) 891 114.325 fJ.087J CymtA¥¥¢i% CuTT¢nt l.iabilitir¥ 891 4&Jl2 65.J2J c￿￿entyear£￿efj 30 sepre2tt￿2021 Designwd FU￿ Rutri¢ Fun Tola Fynd5 Flx¢dAsi¥* CUts￿lASset4 CYTMI Uthilili¢s 80.31J (Jo0} 45,628 125,943 (3QO 8Q015 45.628 126J54 The notes on pages 10 to 21 fonn part of these financial statemcnts page 20 Sefton O.P.E.R.A. Nntes to the Aecounts eonL tember 2 22 16. Comparallve Ststement of FIna￿ti￿lAc￿V1*leS lrtforJn3lloA In order ¢0 cotnply with F￿￿L¢la1 ReportiDg Standard 102 whtch rcquires coryarative iThfonTrwion LO be providcd for all amuDts, thi5 note provides tbe necessary diselosure for comparative p￿8 of the Statemcnt of Financial Activities for the year e￿d 30 Septenther 2021. Unr¢stri¢t¢d Fund R¢5tri¢tcd Fund Totsl Funds Inco￿ Donation5 and legacie8 Cotry)arattv¢ activitie5 15.461 1291 131J13 146,974 1291 Totsl incon 16,761 131.513 148.274 Clthritsble ￿tiviti¢8 4,367 129,247 133.614 4,367 129.247 133.614 Net incon 12,394 2,266 14.660 Other Recognised gains: -Nel movement ln fund$ 12J94 1266 14,660 The notes on PA8es 10 to 21 formpartof th&se fJnan¢ial stste4w page 21 CO￿￿*hY Nurnher.. •384111* Ch•rtty Nutsthèr.. 1080437 S¢fton O,P.E.R. (Acthwally tJmited byGu*rtntcel R¢pryt FortheyooTended 30 SEPt¢mbu2022 SGftonCouncil h￿L￿￿ryS¢rvlcE Jrd Floor, Sui*Jb Nurlin8ron House CTosby ￿￿￿d Watrkn) ttptsoI L22 DLO Sefton O.P.E.IL Comtents Pages k6 Tnjstees, At￿￿al Report Independent Examinees Rtport St<hnent ot'Financial Activitie5 Balance Sheet 10.21 Notes to the Financial Ststements page 2 Seftort O.P.E.R.A. Tru5tees' Annual Re ort rior thc i'car ended 30 e tember 2022 The trustees. who are also Dire¢to]s for the purposes of the Companies Ae( present their anThuaJ r¢port and f]nancial ststetnents of tbe Gharity for the yeareDded 30 September 2022. The fu￿nClaI statemcttts have been prepared in aecordance with the awounting policies set out in note I to the accounts and comply with the clwity5 governing d(Kuinent. ttLe ChaTitiesAct 2UI l attdAccounting and Reportitig by Chatiti¢5". Statement of Recommellded Practice applicable to charities preparing their accounts in accordance with the Finatt¢ig1 ReportiDg SI￿ard 102 applicable tn the UK aod R¢publi¢ oltr¢W. The accounts have departed fiY)m the Charities (Accounts and Reports) Re8ulations 20D8 only to the extent required to proNryde a ts￿e and fair view. This dcp￿ffi￿¢ has involvcd following thc Sraiemcnt of R¢£o]nmcndcd Practice for charities applying FRS102 rather dJ2n the version of the Statsmentof R¢cOnlln￿ Pr￿ICe which is referred lo in the Regu12tions but whtch bas sillce betu witbdtawD. Ob'eetlves and Activlties The objects of the cljarity are to projnote any charitsble putposes for the bettefrt of oldei perstsll5 in the b￿Oll8h of S¢fton And in pfjrticular th¢ advan¢¢nut of cducaiioll, the promotson of good the prevention of socisl isolauojj aod the reltef of poverty, sickness and disttess arising therefronL Sefton O.P.E.IiA. is & voluthtary organisation workmg with olderpeople in the comrnunity. m￿Y ¢xp¢ri¢n¢ing dementia and.41zheimers. ofteTh experiencing isolation. Ow aim 15 to enable old¢r people to have choices iry rejation to their own health. Our outstanding contribution io social welfare and using grass roots to fornjlliak their objectives w'2thin the conllnunty. Acbievements and Performance Tiiis yearwe have concentrated our Annual General ReKrt)rt on volunteerin8 and its benefiL8 both to th¢ indimdual ond the organ2satio Thos¢ wbo volutJte¢r are bappier peoplel Although the idea of giving back io so¢iery is otkrt persua5iofL enough ID volunlttr, dona(ing tiIiie to a good cause Gillp05ili¥'cly i￿¥act die individual in gtliei too a Sense of grdtification, mental and physical gaills In¢reAsed confL(knc4 Mttting new people and bein8 part of a cortjtnunity, Reducing lonelines5 i501*iDT4 Le8TnirJg tlew Skills, Being acuve. Alld Having fun OUT Ectsnomi¢ ImpA¢L' We have over 50 volun*ets delivering oveT 200 hourg of setvices per week help u8 to improvc local SCTVICCS by delivering on g sm&llct atld tnorc scak and railorsng 5crvices to the nttds of ptople in their Gotnn]unity. Our Social impact Buildi]Jg StroThg Cotnmullity Links & Lwl Relationships-As a orgaDiSation based ill ihc heart of Sefion our volutLte¢ts bave developed long and extensive IiDks in our lo¢a] comjnunities around this areaworking in I(￿1 neighbodjood centres, sheltercd SCI￿rneS and t￿￿r¢b halls acrDS5 Sefto S¢fton OPERAcou]d not run without ollrvoluLreers theyare and have always been the b2tkbone of the orgouisation this has been ￿ld matsy tim48 oveT th¢ ytrArs Jnd 1$ Aev¢r nx)re true. Our voluDtccr5 haTre a lasting t￿pacI on the ¢OllWllLniryw¢ siw¢ by providing ¢omp8nision5hip, a lis*ningear, g wppon ill tirn￿ of difficult and encol￿age￿NenL lo insolv¢d and rDake life charw tiwl can have a big impact on that individuals, healtii and wellbeing. Theirtiitte LS so pre¢iou$ 8t￿ we w&ntto sayA BIG THANK Yob for serving the older ¢itiien5 of Sefton aild tE￿ang our organi5atioii so amazing. Financial Review The charity in a shiisfaclory fmancial posiuon ai30 September 2022. The operational surplus on the 8en¢tal fiLttd during thc yur w&8 £14.713 {2021.. deficit £12,394}. Sefton O.P.E.R.A. Trustees, Re ort For the lear ended.30 Se tember 2022 As Wt 10 Septetnber 2022 totsl fund5 of £126,353 where held of which £45.628 was held its ie5tricted funds whi¢h 18 dittefoTe notavail&ble for the general pu￿o$cS of the charitable company. Designated Funds Tcpre8entin8 the tteE book valuE of fJx¢d asset5 were £711. General Funds were £80.014. Re5erve8 Policy The trnsttt5 have considered The need to rnaintsin an appropriate lcvcl of r£sc￿tS for the charity. Considerdtion has been given lo the nawre of income alld expendithre str&This. the need to nmtch income with fixed cornmitsn¢ryts and the nature of reserves. The trllstees have ¢onclud¢d th*t the followin¥ should be maintained. The t[￿stee$ wish to havE 6 of tota] exp¢nditur¢, ba5¢d OH the last 3 reserve to cover lh¢ cost of staff sa12rt¢$ should restrictrd fvnding be unex￿tedlY kwithdAwn. The average annual ¢xpendithre over the 1#513 (202￿22 incl.) is £131.341. This equate8 to a reserve level of E65.671. As at 30 Sq)t¢mb¢r 2022 the lev¢] (>f re5eTve% held by Seftnn O.P.E.R.A. was E80.014, beitt8 unrestricled funds less the value of our fixed assets. Currelltre5eTVCS reprcs¢nt 122% of the rcscrvcs required w b¢ hdd by lli¢ Lruste¢s. Reference and admlnlstratlve detall Charity numiKr". 1086437 Cojnpanynllmbcr.. 03841119 Re8jStered OtT]ce'. SLMatth¢ws Communiiy 2th), 410 Sthnley R￿d, Bootle L20 SAE Our advisors IndcpcndcM Examitt￿. Banker8.' AntiJoLy Deegan MAAT, MICB, P￿LD1p. Barclays Bank Plc. I Churchill Place. lJ)ndon. E14 5HP Director5 and trnstee5 The direetor8 of the charitablc company (thc charity) are Its thistees fof the putposes of Gbarity law. The In￿leeS and officers serving duriDg the year atld since the yw-ei)d were as follows.. Truste¢s M J Bate5 E C Crook R J Forster M Kithatdson K DIXOD V Martiow pag¢ 4 Sefton O.P.E.KA. Truslces ADJIUAI Re ort For the Nedr ended 30 S¥ tember 2022 Structmre Governance and Mana ement Govcrnin8 Document S¢fttsn O.P.E.R.A. is a Company by guarantee governed by its me[￿randU￿ andArticles ofAss0¢i&tion datcd 14th Scptcmbcr 1999. It is registered w'ith the Charity Cthmnission. Anyonc over thc age of 18 (*n becoTrr a member ofthe O)nJp8ny 8Dd tI￿re at¢ Cu￿tty- mentsts {- ]n 20211. each ofwhoffj ¢0 contribute £10 in the eveDt of the ctrwity Wil￿1ll8 14). Appointh)entof tnwtea8 A5 5Ct out in theArticle5 ofAssociation the trustees are elected by members of the charitable company &ttsndin8 theAnnual GeAml Meeting. The longest service one third of trkstees retires each year aod i$ able io offer then￿elveS for re-election. Or8anisation The board of trustees. administers the charity. Rejgtd ponies end Co-op￿￿tion with otber orgenisation8 None of ow tW5tees receive remuneration or other beneftr fromtlieir work the charity. Any¢O￿tion beLw¥en a trusiee or ¥¢llior mana¥¢r uf Lh¢ Lharity and ally client ur Supplier is discl￿d to the fvll board of t%tee% in the %ame way as any other contractural relationship wtth 8 related pty. In the ¢urrent year no such rela*d p8ty transaclions were reported. Risk Management The truthes have a risk tnanagmeTht strategy whych compTise5'. ' att wnual wiew of lh¢ prin¢ipal risks and ut)¢¢naititi¢s thai rhe ¢lwity f4e¢s.' * the ￿ablIShme￿t of policies, 8yStems and pr{￿edureS to mitigaic those risks idcntified in the attnual tevi¢w,' attd * the impleinentsllOD of proceduKs desiglled to JnitLitlli8e or mawe any poteNtal impact on the ¢haYity should those risks materiaiisc. This Work has idtntificd tliat financial sustainability is the t￿4]0[ finatKial Tisk for both the Charity and it5 sub$idiary. A key element in th¢ mknagement of fi]thn¢ial risk 1$ a regultrrevi¢w of av#ilablc liquid funds to settle debts as they fill due. regular liaAson wth ihe bAnk and 4¢tive management of tsxd¢ d¢btOTS and Creditors balances to ¢nsur¢ $uificient working upilxl by the charity. Attention has aL80 been ftstused on non.financial risks aTiSinB from fiF4 health and safety ofclieDts. food by￿ene. These risL8 are managed byensurillg Acc￿ditatIon is up to date, having robust policie5 and procedures In plac¢, atKi rtgulaT awarene55 training for staff working th¢se Operation￿ aTea5. pa8¢ 5 Sefton O.P.E.R.A. Trustees. Annual Re ort For the 'eAr cnded 30 Se tember 2022 Tr te The tIwt￿. who also the directors of Sefton O.PE.R.A. for th¢ puwse of u)wany law, arc re5PODsible for prcparing thc trustec8' ryrt and the fjnallcial staternents in &ctordance with applyc&bl¢ law 8nd United Ksngdom AccountiDg Sthndar& {Uniied Killgdom Gen¢rallyAccepted A¢¢ountillg Prn¢ti¢el. Compatty law r￿uIreS the charity In￿te¢S to prepare fllhaTKial stateJDents for each r￿DelaI >ear whidj give * true and fair Nry¢w of the 4tate of affair5 of the charl￿61e company and of the ineottiing resources and applic21ion or sourG¢5, inGlyding ihc illCOTne atKI cxpeuditure. of tbc ¢hari¥ble ¢ompany for th&tye4r. in pr¢paring the fTnallcial ststements, the trus*cs are rquircd to.. l} sclect suitsble accountin8polieies and then apply c4)N8istenily', 2) dJ8erve tile methods aDd principle8 on the Chariti&s SORP.. 31 make judgemcnts UTLd estin]ates that ar¢ reasonable and pnjdent. 4) stste whether applieAble LTK accounting 8tsndaTds have been follorf subject to anymè*tial dcpartUTe5 dis¢lo$ed 8t￿ ¢xplained in the financial 8talellm￿,' 5) prepare the fmattcial $tstem¢nts 00 the goiDg ¢ODCern bh5i5 uJdc5S it 15 Inapwopriatc to piesumc that th¢ ¢harity will ¢oniillu¢ in business. The tTus*es are responsible for keeping proper accounting re¢ords thatdisclose with reasonable accuracy at any tirne th¢ financial positiojj of the charity and to enable them to ensure that the financial statetn¢nts comply with the Companies Act2006. They are a]so responsible for the safeguardingthe a$8ets of the ¢haTity and hence for tsknng reasonable steps for the prevenriLTrn and det¢¢tion of fraud or other irregularities. The trustees are resrrt)JJsible for'th¢ maintenance and in*￿Ity of tbe coryoratr and financial infortllation includ￿1 on the ch￿l￿ble cornplnls website. Legislation in the United Kingdom govctning the Preparation alld disseuJinaiioD of fiuanLial ¥tatem¢ntb' Ina>. differ frolll legislation in other jwisdictiorL8. This report w approved by the board of knmees on 20thApril 2023 and sa￿}¢￿ on tkeirbchalf. V M&rtlow Cowally Sectet8ry page 6 Inde ndent Ex8miner'$ Re ort To the tru5tee5 of Sefton O.P.E.R.A. or the ekr endeil JO Se ten]ber 2022 I rep)rt to the trnstees on my examination of the accounts of thc Scfton O.P.E.R.A. for the year ended 30 September 2022. Responsibilities attd basis of re￿)rt As the charity In￿tee$ of Sefton O.P.E.R.A. you are respon8tble for the preparation of the in accordance with the requirements of the Charitie8Aet 2011 (the Ac¢l. I report sn resp￿1 of my exanjinaiion of the Sefton O.P.ER.A. accounts e4rried oUtu￿Aer 8eclion 145 of th¢ 2011 Act artd in carryitig out myextimination I havc followed a]1 the applicablc DirccuoJJs ￿y¢ll bythe Charity Cojjznissioll 8e¢ti¢)n 14515)Ib) of theA¢L Indqtndcnt cxaminei4 staten￿t I have completed niy ¢xawiDalion. I COnfw￿th￿1 no Juatuial watt¢rs have to my attentioll ill CODDectioll with the examittfition giving me eause to believe that in any maieri81 res]Kct (l) accounting records were tjot kept in resjxct of the Sefton O.P.E.ILA. &8 required by section 130 of theAct" or {2) the aCco￿t9 do notaccnrd with those records" or 13) the account5 do not con)plywith the applicable requireuthts eonc¢ming the fomi contelll of accounts set ourill the Charities {Accout)ts aud Reports) Regutstiolls 2Q08 otber than requireuKxLt thatthe accounts 8ive & Ynje and fair, view which is not a Jnatter considered as part of an ind¢￿ent examination. I h&ve no con¢¢rns and have ¢om¢ acro&s no oth¢r rnatt¢TS in conncction with the examination to whi¢h attntion shollid be drawtt its this report in order to enable a pmper understandillg of the accounts to be reached AnthoDy Deegan MAAT, MICB, P￿LDip. ComrnunityAccountant Sefton Council for Volunt8ry S¢tvi¢¢ uilillgti)n House 20th April 2023 page 7 Sefton O.P.F,.R.A. Statement of Finan¢ial Actlvities {Ineorpor4tthg In¢ome & ExpendltureA¢eoulltl 'ear 22 UpmtN¢t4d TOMI 2022 Tot Nrtc Jncom¢ and￿do￿lI￿￿￿￿ 17.807 143.575 161,382 146.974 Churitable Incr￿￿¢ 17.993 143 J75 161,568 14&274 ClwiwWeaGuviii¢5 3381 I46,￿3 149,344 Toi41￿￿ndIWTe J,281 14A063 14Y,344 14.712 {14881 11224 14,660 Otherrecoznis>J gain8.' NrtmovenJeTht in 12,4881 12,224 14.660 Rccnncilialianof Fundy Wfwd 66.012 48,117 99,469 F￿nd* Clfw 80,725 45.028 126.353 The Ststtnwtof F￿&￿t￿lACti¥lties Blso con¥lie&wth thr wuiremEnt¥ fyan pndexrthlituTesccounlu￿er the CortWattitiAtst 2W6. All iThCOn*AfxtCAptrnditLue dciivc eontinuinÈ aetsvitit¥. The ttotes on pages 10 to 21 fomi p8rtof these financia] ststenKnts page 8 Sef¢Dn O.P.F.R.A. Balante Sheet at 20 coll￿anY Nunthcr.. 03841119 NDie 2022 2021 FixedA5sets Tatt8ibie a&8tts 891 CurrentAss¢ts Debtor5 Cash ￿bAnk and Ati hènd 10 1.736 124,206 522 113.803 125,942 300 114J25 1.087 Creditors: Amounts fallthg due wlthln olle y￿r 12 Net Currenl Assets 125,642 113,238 Totsl Net Assets 12&353 114,129 Funds of the chaTity Desi￿￿3*d Fut G¢neTrl FuDd 891 65.L21 80,014 Tots] ULIW¢Slri¢led Funds R¢styi¢wJ Funos 13 14 80.725 45,628 66.012 48,117 Total Fund¥ 126,353 114.129 ]n &ppwving thes¢ fJnall¢ial stat¢rn¢nt$ as directors of th¢ compally we hereby confimi the followin2.' For rbe year in qllcstion thc conwany was cntitled to exemption under section 477 of the CompaJllGg A¢t 2006 reIAtin8 to stnAII coJjJp￿Ies. Difectors, T¢5pon5ibiliti&s'. l) The m¢u]b¢rs ha￿ nol r¢quir¢d tbe comwy to obwin audit foi its accounts for the y¢sr in question ID ac￿rdanCe 5¢Ction 476. 2} Ibe diTectors a¢knowled8e th¢ir r¢sponsibiliti¢s for ¢omplying with the requiremeDts of th¢Aa with respe¢tto a¢¢tsunting records and tht prepa]ation of accounts. The xcoullts were approved by the board of directots on 20thApril 2023. K Dixon, TruM¢¢ Th¢ not¢s ¢in pw 10 to 21 fotm partof thcsc financi&l 5taten]ents page 9 Sefton O.P.E.R.A. Notes to the Aetount$ For the l'ear ended 30 Se tember 2022 A¢¢ountill¥ Policie5 Basis of preparation The flnancial sratements have been ptepared in accoTdartte with Accounting Re]y>Tting by Charities". Statement of Recomn*nde41 Practice applicable to rhaiities PTepatin8 th¢ir accounts in accordance with the Financial Re￿rrift8 Standard applicable in the UK ttnd Republi¢ of TT¢land (FRS 102) las amended for ￿Ou￿ts pwiod wr]JJJKw l J8t2uary 2016)- (Charitics SOBP {FRS 1021), and the Coiwt¢sAci 2006. Sefton O.P.E.R.A. tneels ihe defitLiliOll of a public benefit entity under FRS 102.Assets and liabilities ate iniliauy reCO￿lsed atliistorical C05L or bynsaction value llnless othenvise 818ted itt the Telewant Attoullting policy note. The fuu¢tioD8] ¢urr¢n¢y used by Sefton O.P.E.RA is the £ Ster]iDg. Ib. Rttoneiliatiot) with previous G¢nerallyAc¢eptCAJ Accouniittg Practice Inpreparin4 the accounts. the tntstees bave eonsidered whether in applying the a￿o￿ntitig policies rCqU￿Cd by FRS 102 and the Charities SORP FRS 102 the re$taiement of ¢oJwative itew was reqwied. Theie weie no items as at the trallsititin date which required re5rateE])ent under FRSIO2. Preparation of the ateounts on 1 8Otug conr£tn basis Tlie charity ljad a surplus on llie unresiricted lunds. UJJrestriLled reserves were equiva]etst of 7 months. eX[￿ndItllre. There was a surplus on the r&stricted fillrt%. The trwstees believe that the charity wryll k able to its liabibties as they fall due. The &c￿Ullts h&v¢ th¢refore been prepared on a going ¢onl￿& basi5. Id. lttcojne lucorne 18 recognised when the Charity has entitlenynt to the fill￿8. any perfornwice conditions atra¢hed to the itemls) of income have been it is probable that Lhe income wtll be receiyed aLd the can be measured reliably. Income from gover1)n￿ll and other wbethw'c8pitsI' grènts or trevenue, grnrtts, is recognised when the cjjanty has enutlemcnt to tbe fi￿ds, atty perfoitnante conditiotts 2￿hed to th2 it¢￿45) of Incon￿ have i)e¢n mei li is wobable thai the in¢0￿* will b¢ rt￿1¥¢d and the amount be It￿￿5￿red reliably and is not deferred. Intercst OD funds held on dcwbsit is includcd receivablc &nd the amount can be Me&S￿ed reli8bly by the charity. thi$ is noEnully upon llotificatioD of the interest paid or paydble by the bank. The notes on pages 10 to 21 form part of these fillanci￿ statements page 10 Sefton O.P.E.R.A. Notes to the Accounts cont. For the l'ear ended 30 Se ternber 2022 AccountlDg Pollcles {c•nt.) Expelldtb￿¢ Expendittjre is re£ognised ort¢e th¢r¢ is a legal or constrwtive obl7￿110n to make apaJThent to a third party. it is obable ihat settlem¢nt will be r¢quiEYd and the aa￿Untor the obligation Can be me&w￿d reliably. Expenditsjre ]* classified under the followiJ)g activity headings.. The benefit of olthr person5 in Sefton Exprnditur on Gharitsble activiries includes the costs of activities undertaken to fiJrth& the PUTwses of the charity and their a$S￿lated suprrfxt Costs. IrrecoveTable VAT is clwgedas a cost against the activityforwhich the expcndithlrewas in¢uTrcd. If. Fun&¥ Accounting All inColl￿ ttDd ¢xp¢nditure together with gdiDs and lose&8 are allocated kn a Bpecific charitable fut￿. Ut)restricted funds are avai]able to speAton &ctsvitie5 that further any ofthe PULposes of th¢ Charity. DeSI￿ated futldy are unrestric*d fiLnds of tbe ¢baritywhi¢h the trus*¢s have decided attheir discretion io set aside to use for a specific pujpose. Further detail$ af designated fund5 together with their purtM)3e are set out in note 13. Restric*d fund$ are donaiiolls whiuh the dvnor ha5 5pecifLed to be used solely for partjcular areas of the charitys work or for specjfic projects being undertaken by the cliarity. Further details of Icstrict¢d fuTJds tO8edier with their purposes are set out in T￿le 14. l& Twible ftKed ￿et8 alld dep￿lItiOn Tangible assets are ststed atC08t le88 accumulAted depre¢iauon and accwnulated iroaimwit losses. cost includes the original purcbase price, costs direcily attributable to bringing the asset into ils working condition for its intended 4]se, disnLqttt]ing restoration c05t5 and bo¥Towing costs capitalised. Plaot3ttd Lu8¢birt¢ry and Iixture5, fittith& tools. and equipment are statrd at cost Icss accumu]2ted depreciation and a¢CunT￿ted imp&innent losses. Depreciation is provided at the following anllu81 rates in orderw wri* ea¢h osset off over its anticipated useful economic life. A full yea¢s depreciatio￿ cbatEe is dth￿ed in the year of *cquisitson and no depreciation is ¢barged in the yearof disposal. Fixthjres and fittiti88 EquipmenL 25°A pa on a redwing balance bA5iS 21f/o Pa Oll A reducing balat￿ basi$ Tarjgible ￿ets are d¢re¢ognised on dL5posal or wben no fuMTC cconomic bct)cfits arc cxpected. On disposal, tb¢ diff¢Tence betwe¥[2 th¢ net di¥posaL proceed8 and the canytn8 amount is reco￿ls￿l in the Statell￿tOr Financial Activitics. The notes on pa8es 10 to 21 form part of these r]nancial ststen￿llts page 11 SeftoJJ O.P.E.R.A. Nntes tn the Accounts ¢ont. For the 'ear ended 30 Se tember 2022 Ac¢ouMtinB Poll¢Ses (conL) Ih. Dcbtor5 Trade and othcrdebtors are rccogllised ai the s¢ttl¢meni amount du¢ aft¢r anyttade thseountoffercd. Prepayments ate walucd at the al￿)Unt wepaid llet of any tra4J¢ discounts due. C&8h atbank aDd in hand Cash at b￿nk an(J cash in hand inclu(ks cash and short tenll highly liquid investments with a short mawrity of three months or less from the date of acquisilion or OPellin8 of the derM)sit or 8imiiar ac£ount. Creditors and provisions Creditors attd pmvisions are re¢ogtiis¢d where the cbarity has A preseffl obligation r¢sultin8 from a p&st event that will probably resuli iti the tr8llsfer of fi￿dS to 3 third paty aud the any)unt due to Settle the obligatioll be tD¢aSUTed OK e5tiuut¢d reliably. Creditors and provi5ioLs are j￿rnallY recognised al their settlement a]xkiuul •ftsr allowing for any trade discounts IL T￿&￿0￿ I'he charity ts exeryt from on incon% and pins lallirtg within section 505 OE the TavsAct 1988 or section 252 of the T&x*ion of Chargeable Gains Act 1992 w the exieni thor tlwse aTe applied w irs clwitable objects. 11. PemLOACO$ts Thc companyopcrat¢s N dcfincd contribution plan for its eligible employees. Adefined comtriblltson plats is a pension plall under which the chaTity pays fixd c4)nthbutions inu> a separate entity. Once the conknbutions have paid the clwity has no further paynKnt ob12gations. the contributions are reCO￿lSea as eXpe￿e when they at¢ due. Amounts Dot paid are shown in creditors or accnujs in the balance sheeL The assets oEthe plan arc held separgtely from the charity in indeFtndentiy ad￿)r￿strred funds. The notes on pa8e$ 10 to 21 foTm part of th¢8e financial 8tst¢rrrtllts page 12 Sefton O.P.E.R.A. Notes tn the Accnunt ¢ont. For the lellr ended 30 Se tember 2022 2022 2021 Dott&knotts Grants 16.907 144,475 5.J9J 141.783 161,382 J46.974 CharitableA¢tivity Ivom¢ 2022 202] corott1vin￿ Job Retetttion Scheme 168 J.29J 168 1,291 into￿￿ fromeharitsble acti￿￿tieS h¥ been applied to th¢ following activiti¢s: 2022 2021 The benefit of older persoll$ in Scfton 168 1,291 168 J,29J Investment Ineome 2022 2021 Interest Reccivablc 18 Tr not¢s on pAg¢s 10 to 21 formpart of thes¢ fvJan¢ial ststenKnts page 13 Sefton O.P.E.R.A. Notes to the Accounts cont. For the 'ear ended 30 Se tember 2022 Ch#rit*bl¢Attivities Expendithre ALtivitics Undertaken Dir#tty Support Cos Total 2022 Totsl 2021 The bcnefitof older persons iti Sefton 134.045 15299 149,344 lJ3.614 134.045 15.299 149.344 135.6J4 Stsff Colts 2022 2021 W3ges and Salaries Social Security costs Pcnsion eosts 81,041 3,709 4,882 79.853 3 J47 4.713 89,632 87.913 The averaEt number of eEnploye¢s dwing the 2022 was.. 2022 Nwnber 2021 NuDkner Project stsff The trustees received no ￿MUn¢T￿lI0[1 during theyear (2021.. £tLiI). The trusttts did not receive any expetL5es during the year (2021.. &]ill. The notes on pages 10 to 21 fornipart of these financial ststeTlleDts Page 14 Sefton O.P.E.R.A. Notes to the Aeeounts cont. For the l'ear ended 30 Se tember 2022 Key Managemtht Personnel The trusiees Consider ihe key nwkEemeTht personnel ¢otnprise the trustees and the Senior Mana8cment Team *$ follows:. Trustees M J Bates E C C.rtsik R J Fotstet M Richatdson K Dixo Senior Mawement Team organi￿110nal MaJMger. V m￿loW Projeet Malla8cr. M Robinson 2022 2021 Tothl Remun¢r3tio 70,765 69,719 N¢t lo¢om¢ for th¢ y¢xr N¢t in￿￿1¢ i8 Stat￿ aft¢r ¢￿3￿g. 2022 2021 Depreciation 228 The Dtstrs on ￿8cS 10 to 21 fotmpartof tbc5c financial statcmcnts poge 15 Sefton O.P.E.R.A. 'ote5 to the Accounts For the 'ear ended 30 cont. 22 Tanglble FlxedAssets Fixmm & Eqtsfip￿t CostiV￿￿tion At l O¢wber2WII 26.579 26.579 A¢ 30 Sept¢mber2fj22 26.579 26,579 l OctobeT20Z Forthe ye4T 25.687 15,687 At30Sw¢mb¢r2022 25.868 2J,808 N¢t Bookh)ts)uttt$ At30 SeptthJkn2012 At 30Septs￿btt2D21 892 892 10. Debtors 2022 2021 ATtM)unts fallin8 duc within oDe year Tradc dcbtors Prepa￿nts and accrued income 1,200 536 522 1,736 522 11. Cash at bank 8nd in hand 2022 2021 Cash at bank Cash in band 124.014 191 113.582 220 124,205 113.802 The notes on pages 10 to 21 fornj part of the8e financial statements page 16 Sefton O.P.E.ILA. Notes to the Accounts the 'e#r ended.10. cont. ternber 2 22 12. Creditor$: Am(*ynts f8lling due within one year 21Y22 2021 Trad¢ creditors Accruals and (kferred incorblE 837 250 3(K) 1.087 13. Unrestrkted Sunds BO￿¢¢ brou8ht f•twatd for¥Watd kncLKne Exrthdl￿re fund5 F￿thd 52,499 16.762 {4.J671 221 65,122 D¢4igtyed Funds 12281 Tfjt￿ Fund& 53.618 1(762 14,16n 66.U13 Balance TTAn9f¢rg c4rrie bYou8bt 2021 xpeDdi¢ure lithdi 2a22 65.121 17,9YJ lJ280) 180 80,014 F￿¢￿A5* Fu¥ 891 TO￿ Fuods 66.012 17,W3 (3,2801 10,725 The note5 on pages 10 to 21 fonll part of these financial 5tstenxnts page 17 Seftolt O.P.E.R.A. Notes to the Accounts nded 30 eont. tcm er2 22 14. RestTiCttil Funds Balartet brou￿1¢ Balattee 202 knE Ewduure 2021 Sefton MBC The Big ￿tt￿Y 28.lJO 19,797 130P83) (7.085} 13.576) 116,6661 (71,B3n 9JOg 3576 1.&56 29,367 Strve mo￿an Troundafi Othff R¢strithJ Fund5 Is.￿0 68.560 096 45.851 1129.247) 48.117 Other￿n￿8 Bigi4tteryCovid 8,922 3.333 1,542 3.843 18,922) 6,996 1&7781 18641 192fjJ (9,9741 2.IAS1 mmuTrilyF(nthdatitsnA555487 Gr(wWJWY￿k C*sh 14orCau 920 6.ts27 3.$53 S￿) 5fM) 500 NEA ThIKW Event N Smith Chotiiab OrL¢1fj510n Ye48bbuJtty F￿lld Gro￿TraW0[kTeK PHHolt P2thbon Carlll a￿lRiverTrt￿ Comm￿lty1..0￿￿tk1ll￿69719 CoKDnUnityFoutsd&￿nA6Q4S96 CO￿￿￿nitY Ch8fflpK)n6 CVS c0￿￿U￿1tyL7￿k EntswyRedttts lohn kknre5 51WJ SW 5th) 1,309 207 5(KTr 11.3091 {207) 11.9821 14621 13401 3,126 730 16 6fv) 2,500 756 756 8,523 3,652 131,435) 11.3481 15rN)I 15(M)) ArnotrJC]NTk 50Q 39.367 08Jfy5 71,8J 26,￿6 The r￿ric￿￿ funds xrt for iht follo￿￿8P11r￿SeS.' Seftsth- MBC, Stew Xors•o FL¥Jlldattott, PeelTnk#*trfl F￿￿dIti0ti.wts￿¢s TbeBi8LA)ttery-MbKi¢s projects, aCtsvili¢SÈDdvoluttt¢ercx￿ts ConThuffli¢y Fovthiion- equipirrtnt f0rwups.￿tsVit1e& and grips Then0*8 oll pages 10 to 21 form part of these fJnart¢ial ststements page 18 Sefton O.P.E.R.A. Notes to the Accounts comt. For the ieur ended 30 Se tember 2022 14. Restricted Fund5 (conL) brybu8hl 2021 2022 9,309 28.150 39.409 75,956 1285091 134.856) 181638) 8.890 Thc Bi8 tLt Otber Restsi¢iedFundi 2fj09S 19,414 Tothl Funds 143,575 1146.0031 45.629 OthtrFundg 1,542 2.￿1 3J53 5QO 500 500 400 500 terons Lxathctsclle N£AKWKW L¥Mt N Smithcharimb OntVi$iOn NeI8hl￿llr1v Futrj (iTwndworkTew) C3nil andRivetTtu ConUnU￿1Y FoUlldatson￿697j9 ommunityFoundooonA604596 C0jn￿u￿IEyCha￿.Pl0Trs FulldCVS eomttMThiTy Foutsl8tson 279 3,434 5,lJ 15WI {3￿1 15WI 1271 Ixoi 11.1441 12681 ((J6tr1 11.517J 208 756 8.523 3.652 (50.0191 JohnMoDrc 3,001¥ 225 (2,5031 497 225 Cbgth9 8rothertyn WittttsAtetss FuThdCVS 13.W) I5.<￿) 26,096 75.956 (616381 19,4:4 MBC. Strve M(wn Fwn&tion, El¢￿0[ PcclTrn5t￿￿ Edvrnrd &s1ing FautE&tMTrn-MIDtie TrBi8 Lwery- salari￿rUnnIng¢0sts,ptQJ￿1S, actiixiie6 and volull*ersexpellsrs Co￿￿￿￿llY Founda7tffli. equip]lle￿ forwipx aCti￿￿￿_￿IDd trip5 Ou￿￿￿&re￿orr￿nrtU￿¢0yts The on pog¢s 10 to 21 forni part of th¢s¢ fm80¢ial statenxnts P8g¢ 19 Sefton O.P.E.R.A. Notes to the AccDunt5 rth conL 22 15. AnY41ysi¥ of NetAssets Previousyw¢nW30 Septonbty-2021 Un￿5￿￿ted Restrict Tot&1 Funds Fwrf¥ 891 65.337 (1.08Y) 891 114.325 fJ.087J CymtA¥¥¢i% CuTT¢nt l.iabilitir¥ 891 4&Jl2 65.J2J c￿￿entyear£￿efj 30 sepre2tt￿2021 Designwd FU￿ Rutri¢ Fun Tola Fynd5 Flx¢dAsi¥* CUts￿lASset4 CYTMI Uthilili¢s 80.31J (Jo0} 45,628 125,943 (3QO 8Q015 45.628 126J54 The notes on pages 10 to 21 fonn part of these financial statemcnts page 20 Sefton O.P.E.R.A. Nntes to the Aecounts eonL tember 2 22 16. Comparallve Ststement of FIna￿ti￿lAc￿V1*leS lrtforJn3lloA In order ¢0 cotnply with F￿￿L¢la1 ReportiDg Standard 102 whtch rcquires coryarative iThfonTrwion LO be providcd for all amuDts, thi5 note provides tbe necessary diselosure for comparative p￿8 of the Statemcnt of Financial Activities for the year e￿d 30 Septenther 2021. Unr¢stri¢t¢d Fund R¢5tri¢tcd Fund Totsl Funds Inco￿ Donation5 and legacie8 Cotry)arattv¢ activitie5 15.461 1291 131J13 146,974 1291 Totsl incon 16,761 131.513 148.274 Clthritsble ￿tiviti¢8 4,367 129,247 133.614 4,367 129.247 133.614 Net incon 12,394 2,266 14.660 Other Recognised gains: -Nel movement ln fund$ 12J94 1266 14,660 The notes on PA8es 10 to 21 formpartof th&se fJnan¢ial stste4w page 21