OPAL Services (Rural West Cheshire), P.O.Box 161, Whitchurch, SY13 9BG. OPAL Services (Rural West Cheshire) is a company limited by guarantee; registered charity no. 1143753; registered company no. 7521625. Registered office: 18 Utkinton Road, Tarporley, Cheshire CW6 0HS. **----- Start of picture text -----**
03
MESSAGE
FROM OUR
CHAIR
16
C0MPANY 04-05
INFORMATION
ADAPTING
14-15
FINANCIAL 06-07
STATEMENT/
ADJUSTING
BALANCE
SHEET
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12-13
08-09
OUR STRUCTURE,
OUR TEAM,
OUR GOALS SUPPORTING
10-11
FINANCING
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## _**A message from Jane Colville, Chair of Trustees**_ _Welcome to our 2020 OPAL Annual Report. Back in 2019 who would_ _have imagined we would be writing in the way we are about the year that has passed - but will never be forgotten. As so many people have said, it has been an unprecedented time for everyone with very great challenges and demands facing so many._ _We decided to base this Annual Report on a theme that seems to fit so well with the experience we have had - that of Adapting, Adjusting and Supporting. These three elements certainly mean a lot to us in OPAL as you will see as you read the report. As the pandemic took hold in the UK in March 2020 and we entered lockdown we had to adapt quickly to the very limiting restrictions in our lives. We found ourselves able - through our staff skills and experience - to create a weekly fun filled but informative newsletter that went to all our members and volunteers. This quickly became something that was part of people`s new routine and was looked forward to by many. We also introduced a Telephone Befriending service run by staff and volunteers and many came to rely on this, especially if they had limited contact with other people._ _We tried hard to adjust some of our existing services to fit with what was a very different environment. For example, as the weather started to improve, we tried to visit members making full use of their outside spaces but still taking care to socially distance and keep people safe. These efforts were very weather dependent but we kept trying and were quite inventive at times about bringing people together in ways that were safe but allowed them more scope to communicate with and enjoy each other’s company._ _The support our staff and volunteers have offered our members and families over this time has been staggering and we are deeply grateful as it has meant so much to those we provide services to. As an organisation we have received support in droves over this period and we cannot thank enough those who have provided this. It has enabled us to do what we do best and offer people who are at great risk of being socially isolated and lonely to feel more connected and valued. Cheshire West and Chester Council (CWAC) and our health service commissioners have been extremely supportive as have many funding bodies. This has allowed us to continue to operate and, in many respects, raise our game as it became clear that this crisis was not a short term affair._ _So, it’s a very big well done and thank you from me to all involved in OPAL whether at its core or on the periphery. If ever there was a time to need to pull together 2020 was that year - and we did, helped by so many._ **Jane Colville** _**Our principal objective is to provide a benefit for older people who are in need of social inclusion because they are housebound or socially isolated and are finding it difficult to take part in social activities in their community without the support of others.**_ ## **OPAL REACH** ## **TELEPHONE BEFRIENDING** When the doors closed on our clubs back in March 2020, OPAL realised finding temporary ways to keep in touch with our members, carers and volunteers would be vital. Three staff and a trustee got together over Zoom (which was new to us all then!) and Reach was born - a weekly newsletter containing news, updates, quizzes and games and community information. Whilst a lot of our volunteers were able to receive this online, we knew we would need to post to the majority of our members and carers and we were very fortunate that a locally based firm, Farrall’s **95% of survey respondents** Group, stepped in and offered to print the newsletter for free. Our funding team were able **said that receiving OPAL** to source provisions to cover the cost of the postage **Reach had made them feel** and envelopes and we were on our way! **less isolated during lock-** The team had presumed that Reach would **down.** Our telephone befriending service has been one of the key lifelines for our members and carers during the pandemic and would not have been possible without the unwavering support from so many of our volunteers. On Wednesday March 18th 2020 - before the official lockdown came into force, OPAL made the difficult decision to close all face to face services. We were able to set up a fully operational telephone befriending service within 10 days and it has proven to be a great success, enabling people, who are socially isolating and unable to see others, to have a friendly voice on the phone at least once a week for a good long chat. ## **During this reporting period, over 100 members of the OPAL community have received regular befriending calls.** As lockdown continued we were able to reach people beyond our OPAL membership - becoming a social lifeline to many older people and carers who were isolating and had little contact with others and this service will continue thanks to additional funding from CWAC. The team had presumed that Reach would probably last for a few months but it is no surprise to anyone now that it continues to **----- Start of picture text -----**
“What you are doing
is making a real
difference. She really
appreciates your
efforts, as indeed do
we as her family.”
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be well received by all of the OPAL community - so much so that at March 31st 2021 we had produced 48 issues along with 7 special supplements. ## **DOORSTEP STOPS AND GARDEN VISITS** Adapting to a new world of lockdowns meant physically meeting up was very difficult - but not impossible as our staff and volunteers proved by taking advantage of every opportunity to meet up with our members and carers. GARDEN VISITS Whether dropping an activity pack on a doorstep and having a quick socially distanced chat or, subject to the good ol’ British weather playing ball, arranging a visit in members and carers gardens - OPAL tried hard to supplement our newly implemented services such as Reach and Befriending Calls with a face to face catch up. ## **ACTIVITY PACKS** **----- Start of picture text -----**
ADAPTING
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On 24th August 2020 the first OPAL Activity Pack was delivered to our club members. Filled with activities including crafts, colouring, reading, reminiscing and quizzes they were very welcomed. Since then, we have _**“I love receiving my**_ ACTVITY expanded distribution of the packs to _**Activity Pack—I**_ PACKS users of all our OPAL services. Through- _**take my time going**_ out the last twelve months we’ve _**through each thing**_ continued to adapt both what we provide _**one by one—it’s like a treasure**_ in these and how we get them out to _**chest”.**_ people. Where possible, these were delivered in person via doorstep visits but during lockdowns, we posted these out to ensure the safety of everyone. ACTVITY PACKS ONLINE ## **ONLINE** Possibly one of the most valuable methods of communications for everyone over the last year was being able to make contact online - whether on a virtual meeting, sending emails, documents or even accessing vital information and support services. Our OPAL trustees and staff adapted quickly, learning to make use of all the technology we had available to us including Zoom, Teams and SharePoint and ensuring that we updated our online communication - our website and social media channels—as often as we could. At Christmas our clubs would usually be delighted to welcome children from local primary schools to come and sing carols with our club members. Sadly, we were unable to arrange these this year but instead asked our local school children to make their own bespoke Christmas cards for all our members and these were added into our Christmas Activity packs. We were delighted so many primary schools participated in this project. Branching Out continued to have close ties with CWAC libraries, moving on line with ‘Online Elevenses’ part of a digital inclusion project. The sessions were joined by volunteers, members and library users and as well as chat, we were entertained by some great speakers. Our GoOnLine volunteers adapted to providing our services via telephone and more funding was sought for a new pilot - OPAL InTouch—which will provide one to one support for older people in rural areas helping them access and use I.T. ## **CARER SERVICES** ## **CLUB MEMBERS** It’s been a difficult year for all our OPAL community and sadly we have been unable to run our usual carer breaks and group events or our vital sitting service. Instead, along with OPAL Reach, Befriending and Activity Packs, we have also been able to provide :- Prior to the pandemic, our OPAL club members looked forward to their weekly get togethers at our clubs across Cheshire West, enjoying a full day of socialising, activities, entertainment and a two course lunch. They have had to make huge adjustments through the pandemic and, being among the most vulnerable of society, many had to isolate for long periods. But in true club member style, they have been very appreciative of the - Carer Zoom sessions—an opportunity for a catch up with other carers and on some occasions we provided guest speakers (including a hairdresser which was most welcomed by staff and carers alike!). - Doorstep catch-ups with members of the carer staff team - including a special festive delivery in December. services we have implemented as an alternative, such as befriending telephone calls, the weekly newsletter Reach, activity bags and doorstep visits. **“OPAL has certainly surpassed all expectations.”** Feedback from our members has shown we have managed to keep them from feeling socially isolated and alone despite the constraints we have all had to come to terms with. Sadly, our original  Carers’ Rights Day ‘Know Your Rights’ special Zoom meeting with visitors, including CWAC, answering questions and advising how to access information. member numbers have declined during this time, with many moving to be with family or into full time care. However, the promotion of our COVID-19 services helped us identify members who weren't known to us originally and we have been delighted to welcome them into our community. Towards the end of this financial year, OPAL were delighted to be awarded new funding to continue and increase the support services we can offer to our carers. **“I will be eternally grateful** **----- Start of picture text -----**
ADJUSTING
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our carers. **“I will be eternally grateful to OPAL for all the support** BreakTime Plus will **provided. Be proud of** commence from April **what you do & how you** 2021, and our Carer Sitting **are making a difference to** Service will also resume as **everyday lives.”** soon as COVID-19 restrictions allow. **29 people joined OPAL club membership during lockdown.** GOONLINE ## **BRANCHING OUT AND WHAT’S COOKING** ## **GO ONLINE / OPAL IN TOUCH** Branching Out has offered different activities and extra ways to make social connections since 2019 and, although prior to the pandemic was only available in the Frodsham and Helsby areas, we were able to engage with members and volunteers from across all the rural areas during lockdown. OPAL INTOUCH Our successful GoOnLine service ran several times a week prior to the pandemic and was a face to face service, offering drop in facilities to help older people and carers understand and utilise all forms of Crafty members of Branching Out offered their skills and, along with volunteers from across other OPAL services, became the backbone to a variety of craft activities. It started in the summer with members helping to make craft packs for the Age-Friendly Cheshire “Creative Kindness” project and grew from there into making craft packs for all the OPAL Activity Bags. technology across our rural areas. During the pandemic however, our volunteers have had to adjust to a new way of supporting - over the telephone - and this has brought with it its own difficulties. But our volunteers have risen to the challenge and managed to help clients from all areas of the OPAL community and beyond - providing extra support and advice for example on using video conferencing or ordering shopping online. Zoom became a new phenomenon for many and was the communication tool of choice for the ‘Knit for OPAL’ project launched in August 2020. Thanks to kind donations of wool from Jo Morley we were able to offer knitting projects with varied ranges of difficulty. Knitting packs were added to the deliveries of our regular Activity Packs for members of all our services who expressed an interest. Our aim to make blankets for our clubs was surpassed and we were able to offer surplus blankets to the homeless and refugees via The Share Shop in Chester. Mindful that there was still a large percentage of our community who didn't have access to the digital world - including not having equipment, broadband or basic I.T. knowledge, we also began a funding plea to help us set up a new service and we were delighted to be awarded a grant through the Masonic Charitable Foundation (London Office), the Cheshire Province and from Cheshire West LTTA fund. This enabled us to proceed with our very exciting new service - OPAL InTouch which will provide older people, who currently have limited or no **Over 200 remote** access to the digital world, an opportunity to sample a variety of communication platforms selected against their **support calls were made** individual needs. What’s Cooking unfortunately did not make the transition to Zoom, but through Reach and the Activity Packs, recipes and food related ideas were shared. **Over 200 remote support calls were made during this period** A volunteer is appointed to each client and they will support them on their I.T. journey. ## **AWARD WINNING VOLUNTEERS** ## **FUNDERS AND SUPPORTERS** Despite COVID-19, volunteering at OPAL went from strength to strength, recruiting 30 new volunteers and two new trustees over the last year. As the pandemic continued to influence everyday life, our volunteers showed their adaptability taking on new roles including Telephone Befriending, Activity Pack and Reach distributing, proof reading, article contribution and lots more. This year, more perhaps than any before, we have needed to be very active in seeking funding for our services and have attracted support from current and new providers, both locally and from further afield. We raised £14,234 additional funding for the year, comprising grants, donations and fundraising activities. OPAL would like to thank the following for their support - enabling us to keep supporting our community through the toughest of periods. Our GoOnLine volunteers have continued to work remotely and are now supported by our new OPAL InTouch volunteers enabling clients and carers get online for the first time. Cheshire West and Chester Council (CWAC), Westminster Foundation, Anne Duchess of Westminster’s Charity, Co-Op, Vivo, Marjory Boddy Charitable Trust, INEOS, Marshes Community Benefit Fund, McCarthy & Stone, Masonic Charitable Foundation, The Big Lottery Awards For All Fund. In addition, our fabulous volunteers have come up with innovative ideas to support older people and carers who are isolated at home. For example, our ‘Shed Talk’, created by a volunteer, is aimed at getting men together for a virtual catch-up and proved popular during lockdowns. Our newly formed Knitting Group have produced some fabulous gifts for members including Easter bunnies, twiddle muffs and blankets. And finally, through the efforts of one of our volunteers who has been trained by the Readers Organisation, we have been able to establish an OPAL Readers’ Group that meets virtually each week. Our Reader volunteer shares a short story or excerpt from a novel or poem and the group then have a chat about it. This has been a really enjoyable experience for everyone involved! Volunteers also contributed to our OPAL calendar project – providing photographs of Cheshire views. These calendars were given to members as part of their Christmas packs as well as being sold to our OPAL community to raise funds. In October, our safeguarding training for volunteers went ahead virtually. This was well attended and a useful insight into this vital area. ## DONERS ## **PARTNERS** ## **BY ROYAL APPOINTMENT** Following lockdown in late March OPAL had to make radical changes to what it was offering to older people and carers in rural west Cheshire and we were supported throughout the year and in a variety of ways by a number of partners - some old friends and some ## **SUPPORTING** On June 2nd 2020 OPAL volunteers were awarded a prestigious Queen’s Award for ‘Valuable Contribution to Voluntary Work’. This is the highest achievement a voluntary group can receive in the UK and a testament to the dedication and hard work of all our volunteers. ## new. CWAC , the Carers Trust and CCA – who are our commissioners - have been so supportive and understanding through these tricky times. CWVA have played a significant role in providing practical advice and equipment in the form of PPE, referring volunteers to us and co-ordinating a key group of leaders (drawn from the statutory services and the Third Sector) to guide and advise us steer a path through the pandemic. STAKEHOLDERS The Lord Lieutenant of Cheshire David Briggs, M.B.E., K.St.J, honoured OPAL at the virtual AGM in October and gave a very well researched speech commenting on the amazing role our volunteers provide to the community and calling them ’spreaders of happiness’ - PARTNERS The Parish Councils that operate within the areas we provide services have been helpful too in disseminating information about OPAL to local people and signposting people to us. We have continued our relationship with the library service - albeit with a different product to offer people through lockdown. The Thursday “elevenses” sessions via Zoom proved popular and were varied in content. It was great to be able to co-produce these with library colleagues. Likewise, we were delighted to work with the Readers organisation and they trained a few OPAL volunteers to become readers and share their skills with other volunteers and members of the OPAL community in what became very positive and relaxing sessions. **“You are a special charity. Of 4,000 charities in Cheshire only 4 received this Award - making you all truly one in a 1000! “** As OPAL’s own way of saying thank you for our volunteer support, and to celebrate Volunteers’ Week, goody bags were delivered to every volunteer. These bags included an afternoon tea, a certificate and a new ## OPAL badge. Last but by no means least, mention must be made of Farrall`s Group who have been so very generous in their support throughout the year. They have printed all our weekly OPAL Reach newsletters and in so doing enabled us to continue to produce what for many has been a lifeline for those who would otherwise have been cut off from society. We were able to spread this fantastic news further, with several OPAL volunteer case studies being included in local and national press, again acknowledging their hard work and expertise. ## **YEAR ON YEAR FUNDS** ## **OPAL MONEY MATTERS** OPAL was the recipient of additional funding from the Covid-19 Community Response Fund as contributed to by CWAC and the Westminster Foundation and administered by CWAC . In addition funding was made available from Anne Duchess of Westminster’s Charity, Co-Op, Vivo, Marjory Boddy Charitable Trust, INEOS, Marshes Community Benefit Fund, McCarthy & Stone, Masonic Charitable Foundation, The Big Lottery Awards For All Fund. |
**OPAL MONEY MATTERS**||||
**YEAR ON YEAR FUNDS**
OPAL was the recipient of additonal funding from the Covid-19 Community Response
Fund as contributed to by CWAC and the Westminster Foundaton and administered by
CWAC . In additon funding was made available from Anne Duchess of Westminster’s
Charity, Co-Op, Vivo, Marjory Boddy Charitable Trust, INEOS, Marshes Community Beneft
Fund, McCarthy & Stone, Masonic Charitable Foundaton, The Big Lotery Awards For All
Fund.
However the Covid pandemic restrictons had a devastatng efect on income obtained
from club membership fees, because we were unable to run our clubs. Additonal costs
were incurred producing OPAL Reach and providing actvity bags.
LOCAL
UTHORITY
**G**
COVID
UNDING
**KEY POINTS**
•Funds from CWAC increased by £11,400 due to additonal
£16,140 in grants from the Covid-19 Community Response
Fund.
•Trust and Charity Foundaton funding increased by some £5,300
and any reducton on the part of any past funders was mitgated
by new funding streams from CWAC, Anne Duchess of
Westminster’s Charity, Westminster Foundaton, Co-Op, Vivo,
Marjory Boddy Charitable Trust, INEOS, Marshes Community
Beneft Fund, McCarthy & Stone, Masonic Charitable
Foundaton, The Big Lotery Awards For All Fund.
•A £5,400 reducton in other income by COVID-19 restrictons
was partally mitgated by a £2,400 saving in fundraising actvity
costs.
•The £43,100 reducton in Club membership fees were partly
mitgated by £14,200 of additonal funds in other areas and a
£35,000 reducton in overheads, resultng in a net funding
surplus of around £9,600 for the year.
**Year to**
**March-21**
**Year to**
**March-20 Movement**
**Total funding**
**141,842**
**170,756**
**(28,914)**
Staf costs
97,712
93,085
4,627
Volunteer costs
835
11,705
(10,870)
Actvites
15,010
47,785
(32,775)
Admin
18,580
12,159
6,421
Fundraising
122
2,503
(2,381)
**Total expenditure**
**132,259**
**167,237**
**(34,978)**
**Net surplus/ (defcit)**
**9,583**
**3,519**
**6,064**
**Reserve funds**
**214,285**
**204,702**
**9,583**
TRUSTS &
FOUNDATIONS| |---|---|---|---|---| |**2020/2021**
MEMBERSH
FUNDRAISING
**FI**
DONATION
**2019/2020**|IP||A|OPAL was the recipient of additonal funding from the Covid-19 Community
Fund as contributed to by CWAC and the Westminster Foundaton and admi
CWAC . In additon funding was made available from Anne Duchess of West
Charity, Co-Op, Vivo, Marjory Boddy Charitable Trust, INEOS, Marshes Com
Fund, McCarthy & Stone, Masonic Charitable Foundaton, The Big Lotery A
Fund.
However the Covid pandemic restrictons had a devastatng efect on incom
from club membership fees, because we were unable to run our clubs. Add
were incurred producing OPAL Reach and providing actvity bags.
LOCAL
UTHORITY
**G**
COVID
UNDING
**KEY POINTS**
•Funds from CWAC increased by £11,400 due to ad
£16,140 in grants from the Covid-19 Community R
Fund.
•Trust and Charity Foundaton funding increased by
and any reducton on the part of any past funders w
by new funding streams from CWAC, Anne Duchess
Westminster’s Charity, Westminster Foundaton, Co
Marjory Boddy Charitable Trust, INEOS, Marshes C
Beneft Fund, McCarthy & Stone, Masonic Charitab
Foundaton, The Big Lotery Awards For All Fund.
•A £5,400 reducton in other income by COVID-19 re
was partally mitgated by a £2,400 saving in fundra
costs.
•The £43,100 reducton in Club membership fees we
mitgated by £14,200 of additonal funds in other ar
£35,000 reducton in overheads, resultng in a net f
surplus of around £9,600 for the year.
**Year to**
**March-21**
**Year to**
**March-20 Movement**
**Total funding**
**141,842**
**170,756**
**(28,914)**
Staf costs
97,712
93,085
4,627
Volunteer costs
835
11,705
(10,870)
Actvites
15,010
47,785
(32,775)
Admin
18,580
12,159
6,421
Fundraising
122
2,503
(2,381)
**Total expenditure**
**132,259**
**167,237**
**(34,978)**
**Net surplus/ (defcit)**
**9,583**
**3,519**
**6,064**
**Reserve funds**
**214,285**
**204,702**
**9,583**
TRUSTS &
FOUNDATIONS| ||**NA**|**N**
|**CIN**|| ||S||F|| |||||| However the Covid pandemic restrictions had a devastating effect on income obtained from club membership fees, because we were unable to run our clubs. Additional costs were incurred producing OPAL Reach and providing activity bags. - Funds from CWAC increased by £11,400 due to additional £16,140 in grants from the Covid-19 Community Response Fund. - Trust and Charity Foundation funding increased by some £5,300 and any reduction on the part of any past funders was mitigated by new funding streams from CWAC, Anne Duchess of Westminster’s Charity, Westminster Foundation, Co-Op, Vivo, Marjory Boddy Charitable Trust, INEOS, Marshes Community Benefit Fund, McCarthy & Stone, Masonic Charitable Foundation, The Big Lottery Awards For All Fund. - A £5,400 reduction in other income by COVID-19 restrictions was partially mitigated by a £2,400 saving in fundraising activity costs. - The £43,100 reduction in Club membership fees were partly mitigated by £14,200 of additional funds in other areas and a £35,000 reduction in overheads, resulting in a net funding surplus of around £9,600 for the year. **OUR STRUCTURE** ## **KEY ACTIONS FROM OUR 2019-2020 ANNUAL REPORT** Our main aims for 2020 that featured in last Report are set out below, and, whilst COVID-19 had a huge impact on all of our services and the charity as a whole, we were pleased to have achieved all our actions and, in addition, met new ones inevitably created during the pandemic. - √ _**Introduction of the new OPAL image and brand including; a] a legal name change to OPAL Services (Rural west Cheshire) b] a new logo**_ - _**b] revised core values, aims and objectives**_ - _**c] production and sharing of our story**_ - √ _**Increase the numbers, diversity and skill mix of our volunteer force**_ - √ _**Increase the number, diversity and skill mix of our Trustees**_ √ _**Obtain access to a wider range of funding streams and sources**_ √ _**Implement a comprehensive policy review framework**_ - _**Obtain access to a wider range of funding streams and sources**_ ## **OUR TEAM - APRIL 2020 TO MARCH 2021** **----- Start of picture text -----**
Sam M Gill S Zoe B Jane C Jean T Philip H
Brenda P Rhiannon W Janet H Gill C Morag H Ian B
John W Julie E Ilene H Vicky R Brian M
**----- End of picture text -----**
## _**TRUSTEES**_ _**Ian Bailey, Jan Bailey, Gill Clough, Jane Colville, Philip Hearfield, Ilene Hoyle, Brian Mackie, Vicky Ridgway, Gill Swash, John Webb, Rhiannon Wilson**_ ## **KEY ACTIONS FOR 2021/2022** Actions for 2021/22 are difficult to predict, given the uncertainty COVID-19 has brought to the world. The pandemic has reinforced for us the plight faced by those who are, for various reasons, unable to leave their homes and be in contact with others and it is vital that we continue to make every effort to maintain and develop services which seek to mitigate the worst effects of this. - _**Re-establish services which involve face to face contact in a Covid secure way**_ - _**Maintain a range of remote services which are available to those unable or unwilling to leave their own homes**_ - _**Develop training plans for staff, volunteers and trustees**_ - _**Review and revise the Business Plan**_ - _**Explore the possibility of providing an improved service for older people with dementia and their carers living in rural west Cheshire**_ - _**Further develop our Branching Out service**_ - _**Establish our OPAL InTouch service working alongside OPAL GoOnLine**_ _**STAFF**_ _**Zoe Blocksidge, Julie Ennis, Janet Handley, Morag Hudson, Sam Moggan, Brenda Platt, Jean Toyn**_ ## _**Our Financial Statements**_ At March 31st there were eleven trustees on the OPAL Board of Trustees who are also Directors of the Company for the purposes of Company Law. Ms Ilene Hoyle resigned as a trustee in August 2020 and Ms Vicky Ridgway resigned in September 2020. Two new trustees were elected during the year - Ms Jan Bailey and Mr Ian Bailey. The procedure for the appointment of trustees is set out in the Articles of Association. There must be at least five trustees but no maximum is set. ## **Responsibilities of Trustees** The trustees are responsible for preparing the Annual Report and the Financial Statements in accordance with the applicable law and regulations. Company law requires the trustees to prepare financial statements in accordance with UK Generally Accepted Accounting Practice (UK Accounting Standards and applicable law). The financial statements are required by law to give a true and fair view of the state of affairs at the charity and of the surplus/deficit of the charity for that period. In preparing these financial statements, the trustees are required to : Select suitable accounting policies and then apply them consistently Make judgements and estimates that are reasonable and prudent. Prepared the financial statements on the on-going concern basis unless it is inappropriate to presume that the charity will continue in operation. The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which enable them to ensure that the financial statements comply with the Companies Act 2006. The trustees are also responsible for safeguarding the assets of the charity and hance for taking reasonable steps for the prevention and detection of fraud and other irregularities. ## So far as the trustees are aware: there is no relevant information of which the charity’s independent Examiner is unaware the trustees have taken all steps that they ought to have taken to make themselves aware of any relevant information and to establish that the independent examiner is aware of that information. ## **Declaration** The trustees declare that there were no Serious Incidents, as defined by the Charity Commission, or any other matters which should have been brought to the attention of the Charity Commission. ## Small Company Provisions This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies. ## **Independent Examiner** Rebecca Ellams has been re-appointed as independent examiner. **This Trustees Annual Report was approved by the Board of Trustees on 8th September 2021.** This summarised financial information contains extracts from the OPAL Services Statement of Financial Activities, a full copy of which is available by emailing morag.hutson@opalservices.org.uk ## _**Company Information**_ **OPAL Services (Rural West Cheshire)** is a company limited by guarantee. Charity name OPAL Services (Rural West Cheshire) Registered company no. 7521625 (England and Wales) Registered office 18 Utkinton Road, Tarporley, Cheshire CW6 0HS Date of Incorporation 8th February 2011 Date activities commenced 22nd May 2011 Accounting reference date 31st March Registered charity no. 1143753 **Board of Trustee Directors 2020/21** Mr Ian Bailey From 10/3/21 Dr Jan Bailey From 10/3/21 P Cllr Mrs Gill Clough From February 2011 P Cllr Mrs Jane Colville From February 2011, Chair Mr Philip Hearfield From June 2019, Secretary from October 2019 and left March 2021 Mrs Ilene Hoyle From January 2015 and left August 2020 Mr Brian Mackie, CA From March 2020, Treasurer from March 2020 Dr Victoria Ridgway From March 2018 and left September 2020 Mrs Gill Swash From July 2017 P Cllr Mr John Webb From October 2011 Mrs Rhiannon Wilson From September 2019 **Company Secretary** Philip Hearfield Philip Hearfield **Independent Examiner** Rebecca Ellams FCCA, Hall Livesey Brown HLB House, 68 High Street, Tarporley, Cheshire CW6 0AT **Bankers** The Co-operative Bank plc, PO Box 101, 1 Balloon Street, Manchester M60 4EP © 2020. OPAL Services (Rural West Cheshire) OPAL SERVICES (RURAL WEST CHESHIRE) INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF OPAL SERVICES (RURAL WEST CHESHIRE) I report lo the trustees on my examination of the finanuèl $l*ements of OPAL Semces (Rural Wè$t ChoshlTe) Ilhe chantyl for tho yoar ondad 31 March 2021. Responslbllltles and basls Of rèport As th8 trusleel of th• ¢harity land al80 it8 dirgclors tr tre purp08es of ¢ompany I￿> you are rasponsible for the preparatson of the financial $lalemenls in accordan￿ with requir8m8rrts of the Companies Act 2006 Ilh8 2[￿ Acti. Having salisfed myself that the fina￿81 Statements of chaty aro not req￿red to be audittsd under Part 16 of th8 2008 Act and are eliglble IIN examinab"on. I report in respe¢l of my &xaminalion of the charfty'J flnan¢l&l stst•m•ntJ carrieil ￿1 untjef Section 145 of th• Chariti8$ Act 2011 Ilhe 2011 Actl In carying out my ex8mlnation I have follcmed all thg appI￿at10 DirnctKJns givfjn by t￿ Charity Commission undgr ••ctlon 145(51{b) of th0 2011 Act Indepfrnd•nt ex•mlnee• #tstem•nt I havt cOm￿eted my examination. I confirn that rK> matters hève ¢omo lo my attenton in connèctson wlth tho •xamlnatlon giving me cause to boli•vo that In any maleml r•8pxt.' ac￿untrnq r￿ordI **r• not k•pt Sn r￿￿t of lh• ctiirity M r•wirod by •fKtiM 388 ofthe 20￿ Act. or flnancl•l ￿1•mInI$ do not accord with tlw rocoth.. or the financial slalemenl$ do nol comply vlth the acctsjniing requirements of sectson 396 01 the 2006 Act ¢)ther than any requlrnmonl that the accounts give è true fair view which is not a Matter considered as p8rt of •n Indfjpen40nt ox•mln*ts"on' or th& financlal 8tatom•nts havo nol been prepar•d in accordancé wlth the mathod8 and prin¢iplas ol tho Stslemenl of Recommtrnded Practice lor accounting and ￿pOrts"n9 by charib"e$ appjicabje lo charilles preparfn9 thèiT accounts in accord4nce wlth Flnarthl ReFthrvJ Sl•nd•nl •pplI¢•￿? in th• UK •nd R•publlc of Ir•l8nd IFRS 1021 I have no con¢8ms and have corne acrois no othef mattèr8 in conngclion th? examination lo which attention should be drawn in thi¥ fwt in order to •nable • propw understanding of thè financi￿ slalemenls lo ch ebecca Ellami FCCA Hall Llv•B8y Bro*n HLB Houso 68 High Str••l Tarporf8y Ch•shlr• CIM OAT OPAL SERVICES (RURAL WEST CHESHIRE) STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2021 Unr••trict8d R•strlct•d funds 2021 T*)Lg1 Unr•Btrkt•d R•strlcted fvnds fund$ 2020 2020 Totsl 2021 2021 2020 Not In DonBtions and legad•8 Charitabl• a¢tiwlie3 Other trading ath'vibes Investments 15,804 14,854 275 15.804 122.719 275 7,305 16,404 43,424 7,305 120,027 43,424 107,885 103,623 Total Incom• 33.9n 107,885 141,842 87,133 103.823 170,756 Charrtable aciivitJ•s $4.657 77.604 132,281 86,613 80,624 167.237 N•t loutoolnglllncoming rnsourc•¥ bofor• translern 120.6801 30,281 9.581 119.4801 22,999 3,519 Gros8 transfers behveen funds 25,081 {25,081) 15.720 115.7201 Net Income for thé yfrarl Net m¢vem•nt In fund• 4,401 5.180 9.581 13.7601 7.279 3.519 FurKI balances 811 April 2020 158,333 48,369 204,702 182,093 39.ogj 201,183 Fund b•lancM at 31 March 2021 162.734 51,S49 214,283 158,333 48.389 204,702 The stalemenl of fln8n¢ial O¢Dvbts'88 indudes all and lossès recognised in the yw. All irKome and expenditure dedve from conllnuing 4thvltse8. Thè 8tal8menl of financial acttvltle$ abo ¢omplioS *fjth ￿ Twuirgments for an income and &>pgndiluro account under th8 Companies Act 2￿￿. OPAL SERVICES (RURAL WEST CHESHIRE) BALANCE SHEET ASAT31 MARCH 2021 2021 2020 Flxod a••ots Tanglble a88èts 11 1,887 2.405 Current ••••ts Debtor$ Cash 8t bank •nd in hand 12 12.923 217,789 234.931 235,897 Cr•dltor•: •mounls falllng du• wlthln on• y•ar 230.712 13 123,3011 128.4151 Not current a$80ts 212,396 202,297 Totsl •#¥•ts l•M curr•nt Ilibllltl•• 214,283 204,702 Incom• fund¥ Restriclei1 funds sldc D&8ignat&d funds General unre8trictod funds 14 51.549 46.369 15 45.128 117.608 44,067 114,266 162,734 158,333 214,283 204,702 The company18 entillod lo the exemptton frc¥)) th• aLKIrt r•qur•menl contain•d in loth'on 477 ol th• Comp4nl•$ Act 2006. lor th• ye4r en(l•d 31 March 2021. The directors a¢knovrtedp their rg8ponsibilith.e5 for ¢omplWng tho requirements of the Companies Act 2008 th respect to a¢countiThJ ra￿$ and tho weparnbon of finawal st8l•ments. Thè members have not required the company lo oltsn an audit of its firbancial 8tatem8nts for the year In quests'on in accordanc& witti S￿On 476. These fin8ncio1 st81ements have btren PTepar•d in ￿Ndanc0 the $Kovi￿On￿ applicable lo compani•$ subject lo the small companies reglme. The fin8n¢lal stst•ments wer8 apwoved by thg Tru$lee6 on ..D.. !1:.2.1...... rBMack Tru•tse Company Raglstratlon No. 07J21625 OPAL SERVICES (RURAL WEST CHESHIRE) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021 Accountlng polle141 Cknartty Infommtlon OPAL Servicas (Rural W¢$1 Cheshire) 18 a private cwipany limited by guarantee irwraled in England and VAes. The registered office is 18 ukts.nton Road, Ta￿￿￿ey, C￿Shir•. CIP￿ OHS. 1.1 ACCO￿n￿ng conventlon The financial statements have been prepared in accordance wth the ch3dty's goveming documènt. the Cornpanio3 Act 2006 and "Accounting and Rap>1'rng by Chariti'as.. Stslgment ol R&¢ommendod Practice appllcabl8 lo ¢hartlles pr8parlng thèir ac￿unt8 In accordanct wrth the Firbancial Reporb'ng Standard applicable in t￿ UK and Republic of Ireland {FRS 102} leffoclive l January 20191.. Th& ch8rty is a Public B￿fjfit Entrty a8 rtafir￿ ty FRS 102. The ¢hority has laken adv8ntag0 gf the w0￿8￿n5 in the SORP for ¢harits￿ applylng FRS 102 Upaate Bulletin 1 not to prèpwg a Slatsm•nl of Cash Fl¢M. The financial stal•m•nts are prop•r•d in Blerfing. vthich is tre fvn¢tsonal ¢uffen¢y of th& ch•rlty. M(￿etary amounts in thes• financlal ststtfflenls arn roLmded to t￿ nearnsl £. Thts financial slalwnÈnts hav0 wep8red uTrJer the historical cost convonlion, modifi•d to incllsde th• revaluation of froehold proportles and to include investrnent propertie8 and cthtsln financial instrumenti 81 lalr value. The principal accountsng F4)Iicies adopted are set ¢xrt b81ow. 1.2 Golng concern At Ime lime el appfoving the financial 8tatem8rrts. th• tru6te•s hava a rea80nabl• exwctation that the chartty has adegual• resourc08 to continue in operationd e>istenc8 for the for¢s¢¢abl¢ ftrture. Thus Irusto•$ continue lo adopt th8 going concem b8s1s of aCc￿ntir￿J In preparing th& Inanci418tatam8nls. 1.3 Charltable fund• Unreslricled fund8 Are Available lof at the dl#cr•Yon ol th• Iru$tao1 in lurtttw4nee 01 thdr charitablè obSèth08. Re81ricted fvnds arè subJ'e¢l to Jwcifi¢ ¢onditicYTr$ by donor* as lo how IW may b* usèd. The purF0￿3 and use8 of restrlcted funds a￿ sel out In the rthg lo Ihe financ￿1 stst•ment8 1.4 Incom• Income Is recognlse¢l when the chanty Is legalty entWed to 11 after any perfornan¢8 Cond￿'0n￿ havè bèèn mrf the amounts ¢an be moa8ured reliably. 8rwJ rt 1$ wobat40 that inrmio tfvill bo ￿erved. Cash donations are recognised on recéipt. Other donations are recognised onc• the charity Mas been notified of the donatton, unless perforniance conditsons require deferral of the 8mounl In￿m• lax Tec0¥8rabl• ifi rolatlon to donations received under Gift A￿3 or tJeeds of covwnt is recc•3nised * the time oftha don8ts'0n. Logacies aro recognised on receipt or otherwise rf the charity h95 been notsfied of an impending distribution. the amount is knovm. 8NI receipt 1$ expected. If tr* t41)ount 1$ not krthvn, th• Iggacy 1$ trooted as a contingent asset. OPAL SERVICES (RURAL WEST CHESHIRE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021 A¢countlng pollcl•J 1.5 Exp•nd5turn Exp&ndilure is recogni8&J Mc• thor8 18 a logal or constructive etligab'on lo transfer Konomi¢ l)¢nefil to 4 third paty. il is k¥obable that a Iransler ol ewwic benefits wll be required in $8them8nt. arKI th8 amount ol the obligation can be measured reliably. Expendituro S• classlfied by act￿ty. Tho of 0￿h athvtty are m&J8 up ol the total of dlrett co¥18 and $hared costs, including support costs Involved in undert*'ng each xtswty. Dife¢t Costs attrfbulable to a slnglè activity are allocated dir￿ty lo Ihal actiwty. sha￿ costs whKh wnlribut• lo more than one acbvity and 8UPPOrt ￿518 which ara not attributable tg a sirolg activity arè apportionad bèfvthn tho8è activitiès on a ba51s ¢onsi8tenl with the use of re$ourc85. Central staff costs are all(￿kn￿ on th• ba81$ of iwnl. and depreci*'on tharge8 are alle￿ted on tho ports'on of the asset's use. Exponsgs are irKIu￿d in th• finan¢io1 $tslemtrnls as Ihey beconx d￿. 1.6 T•nglbl• fix•d a•set8 Tangible fixed 8ssel$ are ith'8lly measured at CO818ThY subsequèntly m9￿Ured 81 co$t or valuation, nèl ol dewecialSon any Impalm￿tIO&Se0. DepreC￿lI0n is recogni$e(I so as lo wrrte off th• cost or val￿￿On of •Mets Its• theTr residual values over Iheif useful live8 ori the Ic41owirvJ base5: FixtLsres and ffttin 3 Yearn 81ralghl Ilne bgsls The galn or 1088 arising on t￿ di$rAMal of an assat Is detemlned a8 the dlfference befvmen the sale proc••d8 and the ctyrg v8lue ol the a88•1, and 18 r•cOgnI8￿ In the s1ot•nw)l ol ffingnrJ'•l ￿l￿tIO8. 1.7 IM￿lM*nt of flx•d aM•t* At each report5ng en(J dale. the charfty revioW5 ￿ ca￿1ng amounts of its tangible a8s&ls lo d8termin& wh?thgr thwe is any indi¢abon that those assets hav• suffered an irnp8imienl loss, If gny such indication 8XTsts. th• rncoverabl8 amount of the a8set 18 08tsm8led in crfder to determine the extgnt of tha impairment 1088 lif any). 1.8 Cash and ca•h equlvalent• Cash and cash eqLrrivalenls include cash In har#Y. dewstts held at call banks. Ot￿ 6hort-lerm Ilquld inveslm¢nts v4ith origin81 matuntw of three Ir￿thS or less. and bank overdrafts. 88nk ovoidrafts are shown thin Lhxrowng$ in current Ikwbilrtl￿. 1.9 Flnanclal In¥trum•nts The charity has elected lo apply the provision$ of Soction 11 'B4$ic Financial Ingtrumerrts, and Sectson 12 'other Financial Inotruments Issues, of FRS 102 to all of its finarrial Instruments. Flnancial instruments are recL)Jnised in the tharitys baance sheet when the charlty becomes paty to the contractual provisic•ns of the instrument. Financia assgts and liabilities a￿ offs81. wth the net afflwnls presented in the financial statements, when therè is a legally enforceable nghl lo set off the recogni$ed arnounts and there is an Interfon to Settle on a net basis or to realise the as$el and sellle the tiatrAlity ￿mUllane0usty. OPAL SERVICES (RURAL WEST CHESHIRE) NOTES TO THE FINANCIAL STATEMENTS {CONTINUEDI FOR THE YEAR ENDED 31 MARCH 2021 Accountlng pollcl•¥ 8•slc )7nan¢l•l ass•ts Basic frnancid assets, which i￿lude debtors arKt cash and bonk bBlances, are Ir*ilially measured al Irans8clion price including transaction costs ond are subsequentty Carried at amortised cost using the effectivg intorest rnethod unless the arrangement constrtutes a financing trinsaefjon. wh&re the Iransaellon Is measured at the presonl value of the future receipts discounted at a market rate of interest. Financi* assets elasshlèd as reteivBble ￿lfi one year aro rbot amortl8èd 8￿1¢ Ilnantl•l IlablliV¢J 8aslc financial Iiabilitso$, Includir¥J uodstors bank loans arè inioaty rwnisod at transaction priee unl888 th• arrangamenl ccn5ti1utes a financing transaction, where debt instrument Is m8asured 8t th& Pre￿nI value ol tho future payments di8ci)unted èl a rn￿et late of interest. Financial liab￿lts9$ cJ88$ified 08 p8yabl8 vAlhin one year are not amortised. Debt InsiNm8nfs are sub8ewenty carrled at amorM8ed cost. u*'ng th• •ffÈth'v• inter08t rats melhod. Trade credrtor8 are obligations to pay lor gc<*Js ¢y semces that have been xqulod In the ordlnary ¢ours& of operations fri)rn $uppliers Amounts payable ar8 classifièd as current liabilit￿8 If payment Is due wblhin on8 year or 1888. If not. they are kY8sented 8$ non-currenl li•bilits88. Trade ¢redilorn are recogni$•d In￿￿11Y at tran8acllon prlce and subsequently mea8ured ai amorused cosi usirKJ thè effective inlefe81 method. D•rncognltlon olflnanclal Ilabllltlos Fin8n¢ial liabilities are derecognis8d ¥then the ¢h•rity8 ¢Mtr8¢tual olligab"oM axyrè or ar& digcharged or ¢4n¢elle¢J. 1.10 Employm b•n•flts The cost of 8ny unu8ed hollday ents"tyement Is recognis&Y in th• p8￿c￿ In ￿lett th• omploY￿,8 se￿Ice5 aro rncoiv•d. T•rmingli¢)n bon¢fits ¥r* r¢cognis¢d immotJi8t•ly 8$ an ¢xpen$e wh¢n lh• ¢hanty 1$ demonstrably cornmitted 101ominate the employment ol an ern￿oyee or to wovide lemiinati￿ benefits. Crltlcal accountlmg •#tlmat•# Ind ludg•m•nts In the application ol the chanty's accounlwig F<41￿¢S. tho tru$i¢¢$ are rlquirad to make ludgemenls, esllmales and 083umplion$ 8bout the ¢arryiThJ amount of assets and liabilitie5 that are n¢1 r••dily app8Tenl from other sources. The estIma￿S and agsoelaled assumpb.ons are fAsed on hislorical experience and olhèr factors that af• o)n$idèred lo b• r•l•¥ant. Actual may thffer from theBe e8tsmates. The eslimales and und&1ying 8SSLMnPt￿nS are revtewed on an ¢ywoing b89is. Rev161ons lo accounts'ng 951imalgs arg recognisgd in the period in ￿lch the esb"m8te is ffjwsèd where th& revision affects only that period, or in the penod ol the revlslon and firture perioijs where the rwision affects both current and fLrture p¢rit*J8. OPAL SERVICES (RURAL WEST CHESHIRE) NOTES TO THE FINANCIAL STATEMENT5 ICONTINUED) FOR THE YEAR ENDED 31 MARCH 2021 Donatlon$ #nd l•gacles Un￿tr￿t•d fund$ Total 2021 2020 Oonations and gifts covitk19 Govommenl Grant Inccffle 7,305 10,140 15.804 7,305 Donitlon• and glft• Donats'on5 Mlscellanèous Voluntary contributk￿l Tran5P*Nt 4,467 1,250 2.141 3,230 1,934 1531 7,305 OPAL SERVICES (RURAL WEST CHESHIRE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021 Charltabl• actlvltle¥ 2021 2020 Grarrt8 & Conlract8 122.719 120,027 Analy818 by fijnd Unréstriclgd funds R&8lricted funds 14.854 107,865 16,404 103.623 122.719 120,027 Grnnts & Contrlcts Branching Out Fundraising Mlscdlaneous Volunleef fecruilmenl Contract OPAL Club8 CWAC 8r98kts.me Carers Conn•cl Grants Eventsloutings GoOnLlnè New Horizons Services Whats Cookn'ng SeNce Branching Out 13.173 948 7.894 7,500 34,440 25.012 9,000 22,490 2,398 10,008 8.153 6,794 34,738 25,250 8.505 850 607 15.588 1.750 2,084 15,728 122,719 120.027 Other tradlng a¢tlvStl•• Unrestrlct•d Unrestn'cted funds fijnds 2021 2020 M8mbwship fees 27S 43,424 OPAL SERVICES (RURAL WEST CHESHIRE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED FOR THE YEAR ENDED 31 MARCH 2021 Inv8strn¢nts Unmtrlct•d funds Totsl 2021 2020 Int•r•sl r•c•ivable Ch*rlt•bl• 4Gtlvltl•• Charltable Charltablo Ex￿ndIt￿re Exp•ndlturo 2021 2020 Staff costs Depreciation and Impalrni•nl Centre rent Carer Connect 8rèaktime GoOnLine Oementb8 FrierKI8 Now Horizons als Cooking Transport costs Lun¢he6 8 refreshrnents Other ¢Jirectly related exF4n8es Direct ovfjnl8loutings ￿$ts Mlscellaneous Volunt••r costs Direct fundraising cc41slexpen8e8 Gfft8 & ¢ard8 11,391 683 104 35,154 790 12,288 4.441 16,064 11,480 9.809 1,396 1.893 9.207 14.195 429 10,630 790 6.4Ce 2,504 1.370 13,288 8,775 11.084 598 33.132 10.082 6,817 6,523 549 1,039 102,085 140.826 Shar• of support C08ts lue note 81 Share of ￿VernanCe cos15158e r*Jto 8) 27,486 2,710 24,278 2.335 132,261 167,237 An•ly¥l$ by fvnd Unre8lri¢tsd fvnds Restricted funds 54.857 77,604 88,613 80.624 132.261 187.237 OPAL SERVICES (RURAL WEST CHESHIRE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021 Support Costs Support Governanc• Costs co#ts 2021 Supwt ￿$ts knernance costs 2020 Staff co$18 Depreciats"on staff trav81 Staff training, other & re¢ruitmenl Insurance Publictyhvebslt• Stationery. postage, telephone & broa¢Jband Officelmeeting room rontal Con$umakl8 èquipment Fundraising Ml8cellaneou$ 16.183 1.003 16.183 1.003 14,335 608 421 14.335 421 878 1.319 1,643 878 1,319 1.643 23 23 1,1e6 1,186 3,173 3,173 12001 1200) 1,998 215 1.998 215 123 2,088 123 2.088 891 891 Audit f808 Legal and prof08sional 1.540 795 1.540 795 810 810 27,488 2.710 30.198 24,276 2,335 26.611 Analysed betrmen Chartlable adivi11•8 27.488 2,710 30.196 24,278 2.335 26.811 Govemance costs Indudes payments to the Irthwndenl Exarninet8 of £1,100 12020- £1,000) for Ir¥Jepgndent Ex•mination fe88 Tru•t• None of th• Irustsèi lor •ny p•rws ccY¢nectad wllh them) rfKoived rnmun•ration or benefit$ from thg eharfty duTing the ye8r. OPAL SERVICES (RURAL WEST CHESHIRE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021 10 Employees Numb•r of •mploywJ The avgrage morrthly numbef of employees durin9 the year was.. 2021 P4umbgr 2020 Numbgr Employrn•nt co•ts 2021 2020 Wages and salaries Social security costs Other pension wJls Recharged 4$ costs directty alloceled lo 4ctiknbe8 82,109 2.920 1.883 137,4231 82.592 3,840 504 140,8081 27,574 49,489 Th•rè ￿r0 no omployo91 ¥th0$0 Ann￿1 femunwalion was £60,000 or mar•. 11 Tanglbl• flx•d a•Mts •nd Ilttln91 Co•t At 1 April 2020 Addlbon$ 31,505 1,168 Al 31 March 2021 32,873 D•pr•¢latlon •nd Impalm•nt Al 1 A￿1 2020 Deprxialion charged in the year 29,100 1.886 Al 31 March 2021 30,788 Carrylng amount Al 31 Morch 2021 1.887 At 31 March 2020 2,405 OPAL SERVICES (RURAL WEST CHESHIRE) NOTES TO THE FINANCIAL STATEMENTS ICONTINUED) FOR THE YEAR ENDED 31 MARCH 2021 12 O•btorn 2021 2020 Amounts t•lllng due wlthln ono yèir. Trade doblors Prepayments and accrued Inccffie 11,932 12,923 13 Cr•dltoY8: amounts lalllng due wlthSn on• y••r 2021 2020 Trado C1￿￿10r¥ AccnJa18 8rKI deferred income 23,017 27,755 23,301 28,415 ¥%w OryO•QOQ) ¢Ji 00)¢o on zo OPAL SERVICES (RURAL WEST CHESHIRE) NOTES TO THE FINANCIAL STATEMENTS ICONTINUED) FOR THE YEAR ENDED 31 MARCH 2021 10 Deslgnated funds The Income funds of th6 charity irKlude the fdlowir*J tssignated fLuth whlch have bèen $8t asldè out ol unre8trlc￿I fvn(li ty tho trustee8 for $pgcts wrpo8•8". Mov•m•nt In funds Ince4nlbYJ I1•￿￿1¢ bal•n￿ at rwourc•• •xwnd•d 1 2020 lknvorn•nl In funds R•8our B•lAnce at •xpend•d J1 March 2021 B•l•nc• at l Aprfl 2019 OPAL Club• 49,040 7.583 112,$56) 44.Cfj7 5,205 (4.1461 45,128 49,040 7,583 112,5561 44.067 5,205 14,1481 45,12e 10 An•lyih ol n•t I￿018 b•tweon fund• UnrMtrlct•d RHtrl¢t•d 2021 2021 Totsl Unwtn'ctsd R￿trtCtOd 2021 2020 2020 Tothl 2020 Fund ￿lane•S at 31 Mar¢h 2021 ar8 rnpre8•ntod by TAnglbl8 a810ts Currant •ii•18llli4bllitt•81 1.887 1,887 2,405 100.847 51.549 212.398 155,928 48,369 202.297 182,734 51,$49 214.283 158,333 46,369 204.702 17 R•latsd party Iran•acllon$ Thero wère no dlscknsabbo rdat•d p•ty trnnMctlon4 the y•ar12020- nom). OPAL SERVICES (RURAL WEST CHESHIRE) INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF OPAL SERVICES (RURAL WEST CHESHIRE) I report lo the trustees on my examination of the finanuèl $l*ements of OPAL Semces (Rural Wè$t ChoshlTe) Ilhe chantyl for tho yoar ondad 31 March 2021. Responslbllltles and basls Of rèport As th8 trusleel of th• ¢harity land al80 it8 dirgclors tr tre purp08es of ¢ompany I￿> you are rasponsible for the preparatson of the financial $lalemenls in accordan￿ with requir8m8rrts of the Companies Act 2006 Ilh8 2[￿ Acti. Having salisfed myself that the fina￿81 Statements of chaty aro not req￿red to be audittsd under Part 16 of th8 2008 Act and are eliglble IIN examinab"on. I report in respe¢l of my &xaminalion of the charfty'J flnan¢l&l stst•m•ntJ carrieil ￿1 untjef Section 145 of th• Chariti8$ Act 2011 Ilhe 2011 Actl In carying out my ex8mlnation I have follcmed all thg appI￿at10 DirnctKJns givfjn by t￿ Charity Commission undgr ••ctlon 145(51{b) of th0 2011 Act Indepfrnd•nt ex•mlnee• #tstem•nt I havt cOm￿eted my examination. I confirn that rK> matters hève ¢omo lo my attenton in connèctson wlth tho •xamlnatlon giving me cause to boli•vo that In any maleml r•8pxt.' ac￿untrnq r￿ordI **r• not k•pt Sn r￿￿t of lh• ctiirity M r•wirod by •fKtiM 388 ofthe 20￿ Act. or flnancl•l ￿1•mInI$ do not accord with tlw rocoth.. or the financial slalemenl$ do nol comply vlth the acctsjniing requirements of sectson 396 01 the 2006 Act ¢)ther than any requlrnmonl that the accounts give è true fair view which is not a Matter considered as p8rt of •n Indfjpen40nt ox•mln*ts"on' or th& financlal 8tatom•nts havo nol been prepar•d in accordancé wlth the mathod8 and prin¢iplas ol tho Stslemenl of Recommtrnded Practice lor accounting and ￿pOrts"n9 by charib"e$ appjicabje lo charilles preparfn9 thèiT accounts in accord4nce wlth Flnarthl ReFthrvJ Sl•nd•nl •pplI¢•￿? in th• UK •nd R•publlc of Ir•l8nd IFRS 1021 I have no con¢8ms and have corne acrois no othef mattèr8 in conngclion th? examination lo which attention should be drawn in thi¥ fwt in order to •nable • propw understanding of thè financi￿ slalemenls lo ch ebecca Ellami FCCA Hall Llv•B8y Bro*n HLB Houso 68 High Str••l Tarporf8y Ch•shlr• CIM OAT OPAL SERVICES (RURAL WEST CHESHIRE) STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2021 Unr••trict8d R•strlct•d funds 2021 T*)Lg1 Unr•Btrkt•d R•strlcted fvnds fund$ 2020 2020 Totsl 2021 2021 2020 Not In DonBtions and legad•8 Charitabl• a¢tiwlie3 Other trading ath'vibes Investments 15,804 14,854 275 15.804 122.719 275 7,305 16,404 43,424 7,305 120,027 43,424 107,885 103,623 Total Incom• 33.9n 107,885 141,842 87,133 103.823 170,756 Charrtable aciivitJ•s $4.657 77.604 132,281 86,613 80,624 167.237 N•t loutoolnglllncoming rnsourc•¥ bofor• translern 120.6801 30,281 9.581 119.4801 22,999 3,519 Gros8 transfers behveen funds 25,081 {25,081) 15.720 115.7201 Net Income for thé yfrarl Net m¢vem•nt In fund• 4,401 5.180 9.581 13.7601 7.279 3.519 FurKI balances 811 April 2020 158,333 48,369 204,702 182,093 39.ogj 201,183 Fund b•lancM at 31 March 2021 162.734 51,S49 214,283 158,333 48.389 204,702 The stalemenl of fln8n¢ial O¢Dvbts'88 indudes all and lossès recognised in the yw. All irKome and expenditure dedve from conllnuing 4thvltse8. Thè 8tal8menl of financial acttvltle$ abo ¢omplioS *fjth ￿ Twuirgments for an income and &>pgndiluro account under th8 Companies Act 2￿￿. OPAL SERVICES (RURAL WEST CHESHIRE) BALANCE SHEET ASAT31 MARCH 2021 2021 2020 Flxod a••ots Tanglble a88èts 11 1,887 2.405 Current ••••ts Debtor$ Cash 8t bank •nd in hand 12 12.923 217,789 234.931 235,897 Cr•dltor•: •mounls falllng du• wlthln on• y•ar 230.712 13 123,3011 128.4151 Not current a$80ts 212,396 202,297 Totsl •#¥•ts l•M curr•nt Ilibllltl•• 214,283 204,702 Incom• fund¥ Restriclei1 funds sldc D&8ignat&d funds General unre8trictod funds 14 51.549 46.369 15 45.128 117.608 44,067 114,266 162,734 158,333 214,283 204,702 The company18 entillod lo the exemptton frc¥)) th• aLKIrt r•qur•menl contain•d in loth'on 477 ol th• Comp4nl•$ Act 2006. lor th• ye4r en(l•d 31 March 2021. The directors a¢knovrtedp their rg8ponsibilith.e5 for ¢omplWng tho requirements of the Companies Act 2008 th respect to a¢countiThJ ra￿$ and tho weparnbon of finawal st8l•ments. Thè members have not required the company lo oltsn an audit of its firbancial 8tatem8nts for the year In quests'on in accordanc& witti S￿On 476. These fin8ncio1 st81ements have btren PTepar•d in ￿Ndanc0 the $Kovi￿On￿ applicable lo compani•$ subject lo the small companies reglme. The fin8n¢lal stst•ments wer8 apwoved by thg Tru$lee6 on ..D.. !1:.2.1...... rBMack Tru•tse Company Raglstratlon No. 07J21625 OPAL SERVICES (RURAL WEST CHESHIRE) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021 Accountlng polle141 Cknartty Infommtlon OPAL Servicas (Rural W¢$1 Cheshire) 18 a private cwipany limited by guarantee irwraled in England and VAes. The registered office is 18 ukts.nton Road, Ta￿￿￿ey, C￿Shir•. CIP￿ OHS. 1.1 ACCO￿n￿ng conventlon The financial statements have been prepared in accordance wth the ch3dty's goveming documènt. the Cornpanio3 Act 2006 and "Accounting and Rap>1'rng by Chariti'as.. Stslgment ol R&¢ommendod Practice appllcabl8 lo ¢hartlles pr8parlng thèir ac￿unt8 In accordanct wrth the Firbancial Reporb'ng Standard applicable in t￿ UK and Republic of Ireland {FRS 102} leffoclive l January 20191.. Th& ch8rty is a Public B￿fjfit Entrty a8 rtafir￿ ty FRS 102. The ¢hority has laken adv8ntag0 gf the w0￿8￿n5 in the SORP for ¢harits￿ applylng FRS 102 Upaate Bulletin 1 not to prèpwg a Slatsm•nl of Cash Fl¢M. The financial stal•m•nts are prop•r•d in Blerfing. vthich is tre fvn¢tsonal ¢uffen¢y of th& ch•rlty. M(￿etary amounts in thes• financlal ststtfflenls arn roLmded to t￿ nearnsl £. Thts financial slalwnÈnts hav0 wep8red uTrJer the historical cost convonlion, modifi•d to incllsde th• revaluation of froehold proportles and to include investrnent propertie8 and cthtsln financial instrumenti 81 lalr value. The principal accountsng F4)Iicies adopted are set ¢xrt b81ow. 1.2 Golng concern At Ime lime el appfoving the financial 8tatem8rrts. th• tru6te•s hava a rea80nabl• exwctation that the chartty has adegual• resourc08 to continue in operationd e>istenc8 for the for¢s¢¢abl¢ ftrture. Thus Irusto•$ continue lo adopt th8 going concem b8s1s of aCc￿ntir￿J In preparing th& Inanci418tatam8nls. 1.3 Charltable fund• Unreslricled fund8 Are Available lof at the dl#cr•Yon ol th• Iru$tao1 in lurtttw4nee 01 thdr charitablè obSèth08. Re81ricted fvnds arè subJ'e¢l to Jwcifi¢ ¢onditicYTr$ by donor* as lo how IW may b* usèd. The purF0￿3 and use8 of restrlcted funds a￿ sel out In the rthg lo Ihe financ￿1 stst•ment8 1.4 Incom• Income Is recognlse¢l when the chanty Is legalty entWed to 11 after any perfornan¢8 Cond￿'0n￿ havè bèèn mrf the amounts ¢an be moa8ured reliably. 8rwJ rt 1$ wobat40 that inrmio tfvill bo ￿erved. Cash donations are recognised on recéipt. Other donations are recognised onc• the charity Mas been notified of the donatton, unless perforniance conditsons require deferral of the 8mounl In￿m• lax Tec0¥8rabl• ifi rolatlon to donations received under Gift A￿3 or tJeeds of covwnt is recc•3nised * the time oftha don8ts'0n. Logacies aro recognised on receipt or otherwise rf the charity h95 been notsfied of an impending distribution. the amount is knovm. 8NI receipt 1$ expected. If tr* t41)ount 1$ not krthvn, th• Iggacy 1$ trooted as a contingent asset. OPAL SERVICES (RURAL WEST CHESHIRE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021 A¢countlng pollcl•J 1.5 Exp•nd5turn Exp&ndilure is recogni8&J Mc• thor8 18 a logal or constructive etligab'on lo transfer Konomi¢ l)¢nefil to 4 third paty. il is k¥obable that a Iransler ol ewwic benefits wll be required in $8them8nt. arKI th8 amount ol the obligation can be measured reliably. Expendituro S• classlfied by act￿ty. Tho of 0￿h athvtty are m&J8 up ol the total of dlrett co¥18 and $hared costs, including support costs Involved in undert*'ng each xtswty. Dife¢t Costs attrfbulable to a slnglè activity are allocated dir￿ty lo Ihal actiwty. sha￿ costs whKh wnlribut• lo more than one acbvity and 8UPPOrt ￿518 which ara not attributable tg a sirolg activity arè apportionad bèfvthn tho8è activitiès on a ba51s ¢onsi8tenl with the use of re$ourc85. Central staff costs are all(￿kn￿ on th• ba81$ of iwnl. and depreci*'on tharge8 are alle￿ted on tho ports'on of the asset's use. Exponsgs are irKIu￿d in th• finan¢io1 $tslemtrnls as Ihey beconx d￿. 1.6 T•nglbl• fix•d a•set8 Tangible fixed 8ssel$ are ith'8lly measured at CO818ThY subsequèntly m9￿Ured 81 co$t or valuation, nèl ol dewecialSon any Impalm￿tIO&Se0. DepreC￿lI0n is recogni$e(I so as lo wrrte off th• cost or val￿￿On of •Mets Its• theTr residual values over Iheif useful live8 ori the Ic41owirvJ base5: FixtLsres and ffttin 3 Yearn 81ralghl Ilne bgsls The galn or 1088 arising on t￿ di$rAMal of an assat Is detemlned a8 the dlfference befvmen the sale proc••d8 and the ctyrg v8lue ol the a88•1, and 18 r•cOgnI8￿ In the s1ot•nw)l ol ffingnrJ'•l ￿l￿tIO8. 1.7 IM￿lM*nt of flx•d aM•t* At each report5ng en(J dale. the charfty revioW5 ￿ ca￿1ng amounts of its tangible a8s&ls lo d8termin& wh?thgr thwe is any indi¢abon that those assets hav• suffered an irnp8imienl loss, If gny such indication 8XTsts. th• rncoverabl8 amount of the a8set 18 08tsm8led in crfder to determine the extgnt of tha impairment 1088 lif any). 1.8 Cash and ca•h equlvalent• Cash and cash eqLrrivalenls include cash In har#Y. dewstts held at call banks. Ot￿ 6hort-lerm Ilquld inveslm¢nts v4ith origin81 matuntw of three Ir￿thS or less. and bank overdrafts. 88nk ovoidrafts are shown thin Lhxrowng$ in current Ikwbilrtl￿. 1.9 Flnanclal In¥trum•nts The charity has elected lo apply the provision$ of Soction 11 'B4$ic Financial Ingtrumerrts, and Sectson 12 'other Financial Inotruments Issues, of FRS 102 to all of its finarrial Instruments. Flnancial instruments are recL)Jnised in the tharitys baance sheet when the charlty becomes paty to the contractual provisic•ns of the instrument. Financia assgts and liabilities a￿ offs81. wth the net afflwnls presented in the financial statements, when therè is a legally enforceable nghl lo set off the recogni$ed arnounts and there is an Interfon to Settle on a net basis or to realise the as$el and sellle the tiatrAlity ￿mUllane0usty. OPAL SERVICES (RURAL WEST CHESHIRE) NOTES TO THE FINANCIAL STATEMENTS {CONTINUEDI FOR THE YEAR ENDED 31 MARCH 2021 Accountlng pollcl•¥ 8•slc )7nan¢l•l ass•ts Basic frnancid assets, which i￿lude debtors arKt cash and bonk bBlances, are Ir*ilially measured al Irans8clion price including transaction costs ond are subsequentty Carried at amortised cost using the effectivg intorest rnethod unless the arrangement constrtutes a financing trinsaefjon. wh&re the Iransaellon Is measured at the presonl value of the future receipts discounted at a market rate of interest. Financi* assets elasshlèd as reteivBble ￿lfi one year aro rbot amortl8èd 8￿1¢ Ilnantl•l IlablliV¢J 8aslc financial Iiabilitso$, Includir¥J uodstors bank loans arè inioaty rwnisod at transaction priee unl888 th• arrangamenl ccn5ti1utes a financing transaction, where debt instrument Is m8asured 8t th& Pre￿nI value ol tho future payments di8ci)unted èl a rn￿et late of interest. Financial liab￿lts9$ cJ88$ified 08 p8yabl8 vAlhin one year are not amortised. Debt InsiNm8nfs are sub8ewenty carrled at amorM8ed cost. u*'ng th• •ffÈth'v• inter08t rats melhod. Trade credrtor8 are obligations to pay lor gc<*Js ¢y semces that have been xqulod In the ordlnary ¢ours& of operations fri)rn $uppliers Amounts payable ar8 classifièd as current liabilit￿8 If payment Is due wblhin on8 year or 1888. If not. they are kY8sented 8$ non-currenl li•bilits88. Trade ¢redilorn are recogni$•d In￿￿11Y at tran8acllon prlce and subsequently mea8ured ai amorused cosi usirKJ thè effective inlefe81 method. D•rncognltlon olflnanclal Ilabllltlos Fin8n¢ial liabilities are derecognis8d ¥then the ¢h•rity8 ¢Mtr8¢tual olligab"oM axyrè or ar& digcharged or ¢4n¢elle¢J. 1.10 Employm b•n•flts The cost of 8ny unu8ed hollday ents"tyement Is recognis&Y in th• p8￿c￿ In ￿lett th• omploY￿,8 se￿Ice5 aro rncoiv•d. T•rmingli¢)n bon¢fits ¥r* r¢cognis¢d immotJi8t•ly 8$ an ¢xpen$e wh¢n lh• ¢hanty 1$ demonstrably cornmitted 101ominate the employment ol an ern￿oyee or to wovide lemiinati￿ benefits. Crltlcal accountlmg •#tlmat•# Ind ludg•m•nts In the application ol the chanty's accounlwig F<41￿¢S. tho tru$i¢¢$ are rlquirad to make ludgemenls, esllmales and 083umplion$ 8bout the ¢arryiThJ amount of assets and liabilitie5 that are n¢1 r••dily app8Tenl from other sources. The estIma￿S and agsoelaled assumpb.ons are fAsed on hislorical experience and olhèr factors that af• o)n$idèred lo b• r•l•¥ant. Actual may thffer from theBe e8tsmates. The eslimales and und&1ying 8SSLMnPt￿nS are revtewed on an ¢ywoing b89is. Rev161ons lo accounts'ng 951imalgs arg recognisgd in the period in ￿lch the esb"m8te is ffjwsèd where th& revision affects only that period, or in the penod ol the revlslon and firture perioijs where the rwision affects both current and fLrture p¢rit*J8. OPAL SERVICES (RURAL WEST CHESHIRE) NOTES TO THE FINANCIAL STATEMENT5 ICONTINUED) FOR THE YEAR ENDED 31 MARCH 2021 Donatlon$ #nd l•gacles Un￿tr￿t•d fund$ Total 2021 2020 Oonations and gifts covitk19 Govommenl Grant Inccffle 7,305 10,140 15.804 7,305 Donitlon• and glft• Donats'on5 Mlscellanèous Voluntary contributk￿l Tran5P*Nt 4,467 1,250 2.141 3,230 1,934 1531 7,305 OPAL SERVICES (RURAL WEST CHESHIRE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021 Charltabl• actlvltle¥ 2021 2020 Grarrt8 & Conlract8 122.719 120,027 Analy818 by fijnd Unréstriclgd funds R&8lricted funds 14.854 107,865 16,404 103.623 122.719 120,027 Grnnts & Contrlcts Branching Out Fundraising Mlscdlaneous Volunleef fecruilmenl Contract OPAL Club8 CWAC 8r98kts.me Carers Conn•cl Grants Eventsloutings GoOnLlnè New Horizons Services Whats Cookn'ng SeNce Branching Out 13.173 948 7.894 7,500 34,440 25.012 9,000 22,490 2,398 10,008 8.153 6,794 34,738 25,250 8.505 850 607 15.588 1.750 2,084 15,728 122,719 120.027 Other tradlng a¢tlvStl•• Unrestrlct•d Unrestn'cted funds fijnds 2021 2020 M8mbwship fees 27S 43,424 OPAL SERVICES (RURAL WEST CHESHIRE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED FOR THE YEAR ENDED 31 MARCH 2021 Inv8strn¢nts Unmtrlct•d funds Totsl 2021 2020 Int•r•sl r•c•ivable Ch*rlt•bl• 4Gtlvltl•• Charltable Charltablo Ex￿ndIt￿re Exp•ndlturo 2021 2020 Staff costs Depreciation and Impalrni•nl Centre rent Carer Connect 8rèaktime GoOnLine Oementb8 FrierKI8 Now Horizons als Cooking Transport costs Lun¢he6 8 refreshrnents Other ¢Jirectly related exF4n8es Direct ovfjnl8loutings ￿$ts Mlscellaneous Volunt••r costs Direct fundraising cc41slexpen8e8 Gfft8 & ¢ard8 11,391 683 104 35,154 790 12,288 4.441 16,064 11,480 9.809 1,396 1.893 9.207 14.195 429 10,630 790 6.4Ce 2,504 1.370 13,288 8,775 11.084 598 33.132 10.082 6,817 6,523 549 1,039 102,085 140.826 Shar• of support C08ts lue note 81 Share of ￿VernanCe cos15158e r*Jto 8) 27,486 2,710 24,278 2.335 132,261 167,237 An•ly¥l$ by fvnd Unre8lri¢tsd fvnds Restricted funds 54.857 77,604 88,613 80.624 132.261 187.237 OPAL SERVICES (RURAL WEST CHESHIRE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021 Support Costs Support Governanc• Costs co#ts 2021 Supwt ￿$ts knernance costs 2020 Staff co$18 Depreciats"on staff trav81 Staff training, other & re¢ruitmenl Insurance Publictyhvebslt• Stationery. postage, telephone & broa¢Jband Officelmeeting room rontal Con$umakl8 èquipment Fundraising Ml8cellaneou$ 16.183 1.003 16.183 1.003 14,335 608 421 14.335 421 878 1.319 1,643 878 1,319 1.643 23 23 1,1e6 1,186 3,173 3,173 12001 1200) 1,998 215 1.998 215 123 2,088 123 2.088 891 891 Audit f808 Legal and prof08sional 1.540 795 1.540 795 810 810 27,488 2.710 30.198 24,276 2,335 26.611 Analysed betrmen Chartlable adivi11•8 27.488 2,710 30.196 24,278 2.335 26.811 Govemance costs Indudes payments to the Irthwndenl Exarninet8 of £1,100 12020- £1,000) for Ir¥Jepgndent Ex•mination fe88 Tru•t• None of th• Irustsèi lor •ny p•rws ccY¢nectad wllh them) rfKoived rnmun•ration or benefit$ from thg eharfty duTing the ye8r. OPAL SERVICES (RURAL WEST CHESHIRE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021 10 Employees Numb•r of •mploywJ The avgrage morrthly numbef of employees durin9 the year was.. 2021 P4umbgr 2020 Numbgr Employrn•nt co•ts 2021 2020 Wages and salaries Social security costs Other pension wJls Recharged 4$ costs directty alloceled lo 4ctiknbe8 82,109 2.920 1.883 137,4231 82.592 3,840 504 140,8081 27,574 49,489 Th•rè ￿r0 no omployo91 ¥th0$0 Ann￿1 femunwalion was £60,000 or mar•. 11 Tanglbl• flx•d a•Mts •nd Ilttln91 Co•t At 1 April 2020 Addlbon$ 31,505 1,168 Al 31 March 2021 32,873 D•pr•¢latlon •nd Impalm•nt Al 1 A￿1 2020 Deprxialion charged in the year 29,100 1.886 Al 31 March 2021 30,788 Carrylng amount Al 31 Morch 2021 1.887 At 31 March 2020 2,405 OPAL SERVICES (RURAL WEST CHESHIRE) NOTES TO THE FINANCIAL STATEMENTS ICONTINUED) FOR THE YEAR ENDED 31 MARCH 2021 12 O•btorn 2021 2020 Amounts t•lllng due wlthln ono yèir. Trade doblors Prepayments and accrued Inccffie 11,932 12,923 13 Cr•dltoY8: amounts lalllng due wlthSn on• y••r 2021 2020 Trado C1￿￿10r¥ AccnJa18 8rKI deferred income 23,017 27,755 23,301 28,415 ¥%w OryO•QOQ) ¢Ji 00)¢o on zo OPAL SERVICES (RURAL WEST CHESHIRE) NOTES TO THE FINANCIAL STATEMENTS ICONTINUED) FOR THE YEAR ENDED 31 MARCH 2021 10 Deslgnated funds The Income funds of th6 charity irKlude the fdlowir*J tssignated fLuth whlch have bèen $8t asldè out ol unre8trlc￿I fvn(li ty tho trustee8 for $pgcts wrpo8•8". Mov•m•nt In funds Ince4nlbYJ I1•￿￿1¢ bal•n￿ at rwourc•• •xwnd•d 1 2020 lknvorn•nl In funds R•8our B•lAnce at •xpend•d J1 March 2021 B•l•nc• at l Aprfl 2019 OPAL Club• 49,040 7.583 112,$56) 44.Cfj7 5,205 (4.1461 45,128 49,040 7,583 112,5561 44.067 5,205 14,1481 45,12e 10 An•lyih ol n•t I￿018 b•tweon fund• UnrMtrlct•d RHtrl¢t•d 2021 2021 Totsl Unwtn'ctsd R￿trtCtOd 2021 2020 2020 Tothl 2020 Fund ￿lane•S at 31 Mar¢h 2021 ar8 rnpre8•ntod by TAnglbl8 a810ts Currant •ii•18llli4bllitt•81 1.887 1,887 2,405 100.847 51.549 212.398 155,928 48,369 202.297 182,734 51,$49 214.283 158,333 46,369 204.702 17 R•latsd party Iran•acllon$ Thero wère no dlscknsabbo rdat•d p•ty trnnMctlon4 the y•ar12020- nom).