## **Bristol Older People’s Forum CIO** 

Charitable Incorporated Organisation Charity number: 1162616 

## **Annual Report & Accounts** 

**1 April 2022 to 31 March 2023** 

Doc ID: 205334a36b46b0db613d4b8f7ef4c084b08b2417 



Bristol Older People’s Forum CIO Trustees Annual Report & Accounts 2022-23 

Charity number: 1162616 

## **Annual Report & Accounts** 

## 1 April 2022 to 31 March 2023 

## **CONTENTS** 

**CONTENTS** Page **Trustees’ Annual Report** Reference and Administrative details Report of the Trustees for the period 1 April 2022 to 31 March 2023 Objectives and activities Achievements and performance Financial review 12 Structure, Governance & Management 13 **Independent Examiner’s Report** 15 Annual Accounts comprising Statement of Financial Activities 16 Balance Sheet 17 Notes to the Accounts 18 

2 

Doc ID: 205334a36b46b0db613d4b8f7ef4c084b08b2417 



Bristol Older People’s Forum CIO Trustees Annual Report & Accounts 2022-23 

Charity number: 1162616 

## **Reference and administrative details** 

**Charity name:** Bristol Older People’s Forum CIO **Registered charity number:** 1162616 

## **Registered office and operational address:** 

c/o Age UK Bristol, Canningford House, Ground Floor, 38 Victoria Street, Bristol, BS1 6BY 

## **Charity Trustees** 

The Trustees and officers serving during the year and since the year end were as follows: 

Christina Mary Stokes, Chair Trish Mensah, Deputy Chair Judith Irene Brown, BOPF Ambassador David Elson Pat Foster (appointed 22 September 2022) Joanne Goldsworthy Hesketh (appointed 20 October 2022) Taramati Mistry Gloria Morris Lyn Mitchell Porter Ismail Yilmaz (appointed 27 April 2023) 

## **Trustees resigned since 31 March 2022** 

Ian McDowell Bickerton (resigned 22 September 2022) Sarwat Manzur (resigned 22 September 2022) 

## **Bankers** 

Unity Trust Bank, Nine Brindleyplace, Birmingham, B1 2HB Triodos, Deanery Road, Bristol, BS1 5AS 

## **Independent Examiner** 

Rupert Taylor 

## **Staff** 

Yolanda Pot, BOPF Finance & Administration Manager Ian Patrick Quaife, BOPF Development & Engagement Manager Susanna Mackenzie, BOPF Project Worker 

3 

Doc ID: 205334a36b46b0db613d4b8f7ef4c084b08b2417 



Bristol Older People’s Forum CIO Trustees Annual Report & Accounts 2022-23 

Charity number: 1162616 

## **Report of the Trustees for the period 1 April 2022 to 31 March 2023** 

The Trustees present its Annual Report and Independent Examiner’s Report for the period 1 April 2022 to 31 March 2023. 

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standards applicable in the UK and the Republic of Ireland (FRS 102) (effective 1 January 2019) - (Charities SORP (FRS 102)). 

## **Objectives and activities** 

## **The objects of Bristol Older People’s Forum CIO are:** 

- 1) To promote social inclusion for the public benefit by working with those in the City of Bristol who are socially and economically excluded on the grounds of their age, relieving the needs of such people and supporting their participation in society. 

- 2) The relief of poverty and sickness and the preservation and protection of good physical or mental health amongst persons who are in need as a result of their age in the City of Bristol. 

## **In furtherance of these objects, the Trustees shall:** 

- a. Increase, co-ordinate and provide information about opportunities for older members of all of Bristol's communities. 

- b. Give older people a voice and facilitate their engagement with service providers, so as to influence the quality and relevance of local services and provisions and so better meet the needs of people over 55. 

- c. Research or participate in research into the causes and effects of social exclusion of older people in the city. 

- d. Promote activities that support the health and well-being of older people in Bristol. 

## **Public Benefit** 

The Trustees have had regard to the Charity Commission's guidance on public benefit and endeavour to implement them in all the charity's work.  The main activities undertaken to further the charity’s objects for the public benefit are detailed in the following pages. 

4 

Doc ID: 205334a36b46b0db613d4b8f7ef4c084b08b2417 



Bristol Older People’s Forum CIO Trustees Annual Report & Accounts 2022-23 

Charity number: 1162616 

## **Achievements and performance** 

## **CONTENTS** 

## **1. BOPF PROJECTS** 

- **1.1. BCC Bristol Impact Fund 2** 

   - **1.1.1. BOPF Open Forum Meetings** 

   - **1.1.2. BOPF Challenging Ageism Workshops** 

   - **1.1.3. BOPF Meetup Mornings/Vinyl record Club** 

   - **1.1.4. BOPF Digital Inclusion Project workshops** 

   - **1.1.5. BOPF & BCC Newsletter** 

   - **1.1.6. The BOPF Advisory Group** 

   - **1.1.7. Other Representation** 

   - **1.1.8. BOPF Membership** 

- **1.2. BCC Community Resilience Fund** 

- **1.3. BOPF Cost of Living Project** 

- **1.4. Platform60 Project** 

- **1.5. BOPF Consultations** 

## **1. BOPF PROJECTS** 

## **Introduction** 

2023 has been another exciting year, with new challenges emerging, particularly around the cost-of-living crisis, bus cuts, closures to accessible public toilets, and more recently, the lack of NHS dentists available in local areas. 

We are now in our second year of a four-year funding cycle from Bristol City Council (The Bristol Impact Fund 2 – BIF2) and we continue with our core services, topped up with projects, funded through other sources. 

5 

Doc ID: 205334a36b46b0db613d4b8f7ef4c084b08b2417 



Bristol Older People’s Forum CIO Trustees Annual Report & Accounts 2022-23 

Charity number: 1162616 

## **1.1. BCC Bristol Impact Fund 2** 

## **1.1.1. BOPF Open Forum Meetings** 

Post-Covid our Open Forum meetings (bi-monthly) are now back to in-person, with the hybrid option of also joining on-line. We have moved from the Broadmead Baptist Church to the Triodos Foundation venue, near Bristol city centre.  Attendance numbers are increasing and almost back to pre-Covid levels. The forum is a chance for members to have a say on issues, as well as opportunity for detailed discussion. 

## **SPEAKERS at our Open Forum Meetings and AGM** 

- **1) BOPF Open Forum 1** , 12 May 2022, Zoom Registration: 42 

   - **Bristol Women's Voice,** _**Disabled Women Take Action Project**_ **,** Helen Ince, Community Organiser, www.bristolwomensvoice.org.uk 

   - **Mobility Research using GPS in the community, University of Bristol** Michael O’Breasail, Senior Research Associate 

   - **BOPF Project Work Update Report,** Ian Quaife, BOPF Development Manager 

- **2) BOPF Open Forum 2** , 14 July 2022, Zoom Registration: 42 

   - **Age UK Bristol Services, Kay Libby, CEO,** _**Guide to Later Life Bristol 2022**_ 

      - _**Age Friendly Strategy and Plan**_ **,** Bianca Rossetti, Age UK Bristol Project Manager 

   - **Bristol Disability Equality Forum,** _**BDEF Climate Action Projects**_ 

      - Emma Geen, Community Climate Action Coordinator, www.bristoldef.org.uk/community-climate-action 

   - **BCC Community Resilience Fund and BOPF Project Work Update** 

      - Ian Quaife, BOPF Development Manager 

- **3) BOPF AGM & Open Forum 3** , 22 September 2022, Zoom Registration: 51 

   - **Cllr Donald Alexander** , Cabinet Member for Transport and Co-Chair of Bristol One-City Transport Board _**Overview of Bristol Transport**_ 

   - **National Lottery Community Fund** 

Lorna Henry, Funding Officer for Bristol South West Funding Team 

   - **Election of BOPF Trustees** 

- **4) BOPF Open Forum 4** , 24 November 2022, Zoom Registration: 40 

   - **Dan Norris, Mayor of West of England Combined Authority (WECA)** _**The Role of the Metro Mayor & Transport funding and planning**_ 

   - **Live Longer Better - Ageing Well,** _**Wesport inspire active lives through physical activity and sport.**_ Saliha Ahmed, Ageing Well Senior Project Manager, Wesport, www.wesport.org.uk 

- **5) BOPF Open Forum 5,** 23 February 2023, Zoom Registration: 41 

   - _**Researching into Health Conditions as we Age – How you can get involved**_ Julie Clayton PhD, Bristol University, Patient/Public Involvement and Engagement Coordinator 

   - **BOPF New Projects for 2023, including Cost of Living,** Ian Quaife, BOPF Development 

6 

Doc ID: 205334a36b46b0db613d4b8f7ef4c084b08b2417 



Bristol Older People’s Forum CIO Trustees Annual Report & Accounts 2022-23 

Charity number: 1162616 

Manager 

- 

- **Celebrating Age Festival -** _**Have your say on CAF Theme and Events**_ 

- Jennifer DeKalb-Poyer, Age UK Bristol Fundraising and Communications Manager 

## **1.1.2. BOPF Challenging Ageism Workshops** 

The workshops are a key part of our drive to build an age-friendly city. The sessions continue to be well attended with a mix of older people and professionals (who work with older people). The focus remains on exploring ageism, ageist stereotypes and age discrimination. 

## **1.1.3. BOPF Meetup Mornings/Vinyl record Club** 

The monthly meetings alternate between discussion on a particular issue and our new Vinyl Record Club, which has attracted more older men – a group less likely to participate in activities and services. The record club is a chance to talk about your favourite record and the story behind it - a real ‘feel-good’ project. 

## **1.1.4. BOPF Digital Inclusion Project workshops** 

We are looking to reconfigure this service, as our Health Watch and Brunel Care partners were recently made redundant.  On-line exclusion continues to be an issue for many older people, so we will be looking to work with new partners and offering more computer workshops. 

## **1.1.5. BOPF & BCC Newsletter** 

Working in partnership with Bristol City Council, we have recently agreed a further two issues of the newsletter.  The focus will be on the cost-of-living information and support. It will continue to be available as either a hard-copy posted out to members and on-line. 

## **1.1.6. The BOPF Advisory Group** 

The BOPF Advisory Group has developed in a number of ways.  As well as trustees representing BOPF on the Transport and Homes & Communities Board of the One-City Plan (strategy for the city until 2050) we continue to advise on a number of areas of consultation.  These have included the One City Plan update, the Rent Commission report on rent caps, Home Choice (mechanism for allocation council/housing association properties), Health Care/Social & Adult Care, and the Temple Quarter regeneration scheme. We are also leading new work on accessible toilet facilities, dentist closures, the bus cuts and age-friendly housing - with policy papers on each. 

## **1.1.7. Other Representation** 

Our staff team and trustees sit on a number of representative and advisory bodies to highlight issues affecting older people (often forgotten by decision makers) and pushing for policy changes. 

Our development manager chairs the monthly Council’s Adult & Social Care Equalities Group, a mechanism for the voluntary sector to act as a ‘critical friend’ to the local authority. 

## **1.1.8. BOPF Membership** 

Post-Covid, our staff team and trustees have been out and about at meetings and visiting groups, encouraging new membership. It is important that we increase our numbers (currently around 2,700) and that we reflect the diversity of our city in terms of age range, sexuality, gender. disability, ethnic background and class. 

7 

Doc ID: 205334a36b46b0db613d4b8f7ef4c084b08b2417 



Bristol Older People’s Forum CIO Trustees Annual Report & Accounts 2022-23 

Charity number: 1162616 

## **1.2. BCC Community Resilience Fund** 

Local authority funding to support four voluntary sector organisations (working with older people) in applying for substantial capital grant funding.  We advised the Bangladesh Association and the Somali Elders Group in developing detailed bids. We also supported Brunel Care and Age UK Bristol on their funding applications. 

## **1.3. Cost of Living Project** 

The Cost-of-Living project is funded by the Bristol City Council via Quartet for the period October 2022 to February 2024. In February 2023 we recruited a BOPF Project Worker Suzi Mackenzie, who is working part-time on a number of cost-of-living projects. This has a focus on supporting older people from signposting information to highlighting the concerns and issues around the steep rise in food, energy and mortgage/rent costs.  We recently completed a BOPF cost-of-living survey (available on our website or in hard copy) and have developed a panel of BOPF members to address some of the cost-of-living issues, raised by members. 

## **1.4. Platform60 Project** 

Working with Newcastle elders, Devon WASPI Women (campaigning for state pension justice) and others, we are in the process of developing a new website, which has a focus on older people, activism and raising issues that affect people in later life. 

## **1.5. BOPF Consultations** 

We worked on the **Connecting through Culture** project in partnership with the University of Bristol and the Watershed. This focussed on language and the words used to reflect the lives, identity, sexuality and struggles of LGBTQ+ Elders. 

**Bristol Harbour Festival 2022** was an arts-based project to develop a more diverse involvement and attendance at the harbourside festival.  Funding available to develop a further art-based project with older people.  BOPF recruited a group of older people to participate in the project and advised on workshop development and delivery. 

**Healthwatch Dignity in Hospital Project** (consultation) - Working with Healthwatch Bristol, BOPF recruited an on-line discussion group of older people to participate in research looking at inpatient care in Bristol hospitals. 

**NHS SBS, Sharon Woma, Imagine If…Project** (consultation/workshop) - We arranged and recruited a group of older BOPF members to participate in a workshop exploring their own personal health care vision.  This to feed into the NHS Integrated Care Board’s plans for health and well-being over the next two decades. 

**Royal Osteoporosis Society** (consultation) – we organised a number of one-to-one interviews with BOPF members to discuss osteoporosis in later life. 

8 

Doc ID: 205334a36b46b0db613d4b8f7ef4c084b08b2417 



Bristol Older People’s Forum CIO Trustees Annual Report & Accounts 2022-23 

Charity number: 1162616 

## **Financial Review** 

At the end of this financial year there was a total of £28,570 in unrestricted funds compared to £24,845 in the previous year, so we had a surplus of £3,726 in total unrestricted funds. Of the £28,570 unrestricted funds, £18,000 are designated funds and £10,570 are general funds. The total restricted funds carried forward stood at £29,107. 

## **Going concern** 

We were successful this year in attracting £92,330 in grants, £203 in donations and £1,820 in charitable trading income. 

We were successful with our **Bristol Impact Fund 2** (BIF) bid to the Bristol City Council for **£195,940** for the period October 2021 to September 2025, broken down as follows: 

October 2021 - September 2022: £47,231; October 2022 - September 2023: £48,971 

October 2023 - September 2024: £49,867; October 2024 - September 2025: £49,871 

For this period, we received **£48,202** of our **BCC Bristol Impact Fund grant** . 

## **Reserves policy** 

The Trustees have set a policy of maintaining unrestricted reserves equivalent to three months’ expenditure.  At present there is a designated reserve for an exit strategy of £18,000, which is approximately three months’ expenditure. This is reviewed annually. 

## **Risk management** 

The Trustees have identified the potential risks to the organisation and ranked them according to likelihood and severity.  For each risk they have identified mitigation and a responsible person, and the risk register is reviewed at every regular meeting of the Trustees. 

## **Structure, Governance and Management** 

## **Governing document** 

BOPF is a Charitable Incorporated Organisation (CIO) governed by its constitution dated 30 June 2015. It was registered as a CIO on 10[th] July 2015. Anyone over the age of 55 can become a member and on the 31st March 2023, there were 2720 members. 

## **Organisation** 

There must be at least 5 charity Trustees and there is no maximum number of charity Trustees that may be appointed to the CIO. The Trustees delegate the day-to-day operations of the charity to the BOPF Finance and Administration Manager and the BOPF Engagement and Development Manager, in conjunction with the BOPF Chair. 

None of the Trustees receive remuneration or other benefit from their work for the charity. Trustees can claim public transport or petrol travel expenses to Trustee Meetings and Open Forum meetings. Any connection between a Trustee or staff member with a supplier or any other contractual relationship must be disclosed. None were reported this year. 

9 

Doc ID: 205334a36b46b0db613d4b8f7ef4c084b08b2417 



Bristol Older People’s Forum CIO Trustees Annual Report & Accounts 2022-23 

Charity number: 1162616 

## **Trustees** 

The Trustees continued to meet regularly throughout the year at **Trustee Board meetings** and at the Informal Trustee Get Togethers. The Board, the formal decision-making body, regularly considered a range of reports on, for example, the latest financial position of BOPF including grants updates, the Chair’s report, the BOPF Ambassador’s report and the agendas for future Open Forum meetings. Reports to the Board were also made by the BOPF Development and Engagement Manager. 

The **Informal Trustee Get Togethers** were introduced to enable Trustees to have a more informal and relaxed wide-ranging discussion. There are no agendas or minutes for these Get Togethers, and they have no decision-making powers. The Terms of Reference were agreed at the Trustee Board. 

As at the end of March 2023, there were **10 Trustees** on the Board, including the Chair, Vice-Chair, and BOPF Ambassador. Induction sessions were provided to new Trustees. The Chair very frequently sends out Trustee Updates, so Trustees are kept informed of key developments in between meetings. Trustees represent BOPF on a wide range of external organisations and bodies, and this is kept under regular review by the Board. 

Our **BOPF Ambassador** sits on the following boards: The NHS Ageing Well Board, Bristol City Council One City Home and Communities Board, Bristol City Council People Scrutiny, Bristol City Council One City Board, BCC One City Living Rent Commission. 

## **Trustee Recruitment Policy** 

Bristol Older People’s Forum (BOPF) recognises that an effective board of trustees is essential if the charity is to be effective in achieving its objects. The board must seek to be representative of the people whom the charity serves and must have available to it all of the knowledge and skills required to run the charity. Individual trustees must have sufficient knowledge, both of trusteeship in general and of the Charity's activities, to enable them to carry out their role and to represent the Charity at meetings and other events. 

When a need has been identified to recruit trustees, a sub-committee will manage the process. This will include the Chair and at least one other trustee together with any other people deemed appropriate by the trustees. 

The sub-committee will have responsibility for ensuring that the remainder of the recruitment and induction process are carried out. Responsibility for recruiting trustees will not be delegated to employees although employees may be given specific administrative tasks by the sub-committee. 

Before any recruitment process starts the Board of Trustees will undertake an audit of existing members to identify what additional skills and experience are required. 

10 

Doc ID: 205334a36b46b0db613d4b8f7ef4c084b08b2417 



Bristol Older People’s Forum CIO Trustees Annual Report & Accounts 2022-23 

Charity number: 1162616 

## **Trustees’ responsibilities in relation to the financial statements** 

The charity Trustees are responsible for preparing a Trustees’ annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). 

The law applicable to charities in England and Wales requires the charity Trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, of the charity for that period. In preparing the financial statements, the Trustees are required to: 

- select suitable accounting policies and then apply them consistently; 

- observe the methods and principles in the applicable Charities SORP (Statement of Recommended Practice); 

- make judgements and estimates that are reasonable and prudent; 

- state whether applicable accounting standards have been followed, subject to any material departures that must be disclosed and explained in the financial statements; 

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business. 

The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011 and the applicable Charities (Accounts and Reports) Regulations.  They are also responsible for safeguarding the assets of the charity and taking reasonable steps for the prevention and detection of fraud and other irregularities. 

The Trustees confirm that to the best of their knowledge there is no information relevant to the Independent Examination of which the Examiner is unaware. The Trustees also confirm that they have taken all necessary steps to ensure that they themselves are aware of all relevant financial information and that this information has been communicated to the Examiner. 

Approved by the Trustees on 20 July 2023 and signed on their behalf by: 


**----- Start of picture text -----**<br>
01 / 08 / 2023 05 / 08 / 2023<br>**----- End of picture text -----**<br>


Christina Stokes BOPF Chair 

Trish Mensah BOPF Deputy Chair 

11 

Doc ID: 205334a36b46b0db613d4b8f7ef4c084b08b2417 



Bristol Older People’s Forum CIO Trustees Annual Report & Accounts 2022-23 

Charity number: 1162616 

## **Independent Examiner's Report** 

## **to the Trustees of Bristol Older People’s Forum CIO** 

I report to the charity trustees on my examination of the accounts of the above charity for the year ended 31[st] March 2023 which are set out on pages 13 to 23. 

## **Responsibilities and basis of report** 

As the charity's trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”). 

I report in respect of my examination of the charity’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. 

## **Independent examiner’s statement** 

I have completed my examination.  I confirm that no material matters have come to my attention in connection with the examination (other than that disclosed below *) which gives me cause to believe that in, any material respect: 

- the accounting records were not kept in accordance with section 130 of the Charities Act; or 

- the accounts did not accord with the accounting records; or 

- the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination. 

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. 



**----- Start of picture text -----**<br>
07 / 08 / 2023<br>**----- End of picture text -----**<br>


Rupert Taylor 21[st] July 2023 Easton Business Centre, Felix Road, Bristol, BS5 0HE 

12 

Doc ID: 205334a36b46b0db613d4b8f7ef4c084b08b2417 



Bristol Older People’s Forum CIO Trustees Annual Report & Accounts 2022-23 

Charity number: 1162616 

## **STATEMENT OF FINANCIAL ACTIVITIES (SOFA)** 

## 1 April 2022 to 31 March 2023 

|Note<br>**Income:**<br>Donations and legacies<br>3<br>_Charitable activities:_<br>Grants<br>4<br>Charitable trading income<br>5<br>**Total charitable activities**<br>**Investments**<br>6<br>**Total Income**<br>**Expenditure:**<br>Charitable activities<br>7<br>**Total Expenditure**<br>**Net income/expenditure**<br>Transfers between funds<br>**Net movement in funds**<br>Total funds brought forward<br>**Total funds carried forward**|**Unrestricted**<br>**funds**<br>**2022-23**<br>**£**<br>203<br>500<br>1,820<br>2,320<br>65<br>**2,588**<br>1,262<br>**1,262**<br>**1,326**<br>2,400<br>**3,726**<br>24,845<br>**28,570**|**Restricted**<br>**funds**<br>**2022-23**<br>**£**<br>-<br>92,330<br>-<br>92,330<br>-<br>**92,330**<br>63,927 <br>**63,927  **<br>**28,403**<br>(2,400)<br>**26,003**<br>3,105<br>**29,108**|**Total**<br>**funds**<br>**2022-23**<br>**£**<br>203<br>92,830<br>1,820<br>94,650<br>65<br>**94,917**<br>65,189<br>**65,189**<br>**29,728**<br>-<br>**29,728**<br>27,950<br>**57,678**|**Total**<br>**funds**<br>**2021-22**|
|---|---|---|---|---|
|||||**£**<br>1,540|
|||||35,253<br>4,009|
|||||35,253|
|||||9|
|||||**40,811**|
||||||
|||||53,296|
|||||**53,296**|
|||||**(12,485)**|
|||||-<br>**(12,485)**<br>40,435|
|||||**27,950**|



13 

Doc ID: 205334a36b46b0db613d4b8f7ef4c084b08b2417 



Bristol Older People’s Forum CIO Trustees Annual Report & Accounts 2022-23 

Charity number: 1162616 

## **BALANCE SHEET** 

## 31 March 2023 

|**Balance Sheet**<br>**Note**<br>**ref.**<br>**Fixed assets:**<br>12<br>Tangible assets<br> Net book value<br> _Total fixed assets_<br>**Current assets:**<br>**13**<br>**Debtors**<br>**Cash at bank and in hand**<br>Unity Trust Bank<br>Triodos bank<br>PayPal<br>Petty cash<br> _Total current assets_<br>**Liabilities:**<br>14<br>Creditors: Amounts falling due within one year<br>Prepaid Income<br>**Total current liabilities**<br> _Net current assets_<br> **_Total net assets_**<br>15<br>**The funds of the charity:**<br>Restricted income funds<br>Unrestricted funds<br>General fund<br>Designated fund<br>_Total unrestricted funds_<br>**_Total charity funds_**|**Total funds**<br>**31 Mar 2023**<br>£<br>1,917 <br>1,917 <br>- <br>35,748<br>20,013<br>44<br>105<br>55,911<br>150<br>- <br>150<br>55,761<br>**57,678**<br>29,108<br>10,570<br>18,000<br>28,570<br>**57,678**||
|---|---|---|
|||**Total funds**<br>**31 Mar 2022**|
|||£<br>-|
|||-<br>-<br>7,799<br>19,949<br>301<br>51|
|||28,100<br>150<br>-|
|||150|
|||27,950|
|||**27,950**|
|||3,105<br>6,845<br>18,000|
|||24,845|
|||**27,950**|



Approved by the Trustees on 20 July 2023 and signed on their behalf by: 


01 / 08 / 2023 05 / 08 / 2023 

Christina Stokes BOPF Chair 

Trish Mensah BOPF Deputy Chair 

14 

Doc ID: 205334a36b46b0db613d4b8f7ef4c084b08b2417 



Bristol Older People’s Forum CIO Trustees Annual Report & Accounts 2022-23 

Charity number: 1162616 

## **NOTES TO THE FINANCIAL STATEMENTS** 

## **YEAR ENDED 31 MARCH 2023** 

## **1. Accounting Policies** 

The principle accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows: 

## **a) Basis of preparation** 

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standards applicable in the UK and the Republic of Ireland (FRS 102) (effective 1 January 2019) - (Charities SORP (FRS 102). 

The Bristol Older People’s Forum CIO meets the definition of a public benefit entity under FRS 102.  Assets and liabilities are initially recognised at historic cost or transaction value unless otherwise stated in the relevant accounting policy note(s). 

## **b) Income** 

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably. 

Income from government grants is recognised when the charity has entitlement to the funds, any performance conditions attached to the grant have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred. 

## **c) Interest receivable** 

Interest on funds held on deposit is included when receivable. 

## **d) Fund accounting** 

- i. Unrestricted funds are available for use at the discretion of the Trustees in furtherance of any of the purposes of the charity. 

- ii. Designated funds are unrestricted funds of the charity which the Trustees have decided at their discretion to set aside to use for a specific purpose. 

- iii. Restricted funds are donations which the donor has specified are to be solely used for particular purposes. 

## **e) Expenditure** 

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that the settlement will be required and the amount of the obligation can be measured reliably. 

Costs of raising funds include time spent complying with the terms of our Bristol City Council grant, including monitoring and submitting summary spend statements. 

15 

Doc ID: 205334a36b46b0db613d4b8f7ef4c084b08b2417 



Bristol Older People’s Forum CIO Trustees Annual Report & Accounts 2022-23 

Charity number: 1162616 

Expenditure on charitable activities includes the costs: to maintain our membership, to carry out the survey, to produce the BOPF Newsletters, for Open Forum meetings to further the purposes of the charity and their associated support costs. 

Other expenditure represents those items not falling into any other heading. 

## **f) Allocation of support costs** 

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities.  Support costs include governance, office costs, budgeting and accounts, payroll administration, information technology and human resources which supports BOPF’s charitable activities.  These costs have been allocated between costs of raising funds and expenditure on charitable activities.  The bases on which support costs have been allocated are set out in note 8. 

## **g) Tangible fixed assets** 

Individual fixed assets costing £500 or more are capitalised at historic cost and depreciated over their estimate useful economic life on a straight-line basis as follows: IT equipment:  annual rate 33% 

## **h) Debtors** 

Trade and other debtors are recognised at the settlement due after any trade discount offered.  Prepayments are valued at the amount prepaid net of any trade discounts due. 

## **i) Cash at bank and in hand** 

The Triodos deposit account has instant access. 

## **j) Creditors and provisions** 

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due. 

## **k) Pensions** 

BOPF’s automatic enrolment staging date was on 1 March 2016.  BOPF chose NEST to process auto enrolment.  One part-time employee opted into the scheme. 

## **2. Legal status of the charity** 

BOPF is a Charitable Incorporated Organisation (CIO).  In the event of the charity being wound up the trustees have no liability for its debts. 

16 

Doc ID: 205334a36b46b0db613d4b8f7ef4c084b08b2417 



Bristol Older People’s Forum CIO Trustees Annual Report & Accounts 2022-23 

Charity number: 1162616 

## **3. Income from donations** 

|**Income from donations**|||
|---|---|---|
|**Gifts and donations**|**2023**|**2022**<br>**£**|
|Website donations|45|-|
|Newsletter donations|30|25|
|Open Forum donations|78|-|
|Other Donations|50|515|
|Legacies|-|1000|
|**Total Gifts & donations**|**203**|**1,540**|



## **4. Income from charitable activities: grants** 

|**Grants**|**2023**|**2022**<br>**£**|
|---|---|---|
|BCC Bristol Impact Fund 2|48,202|23,616|
|Voice & Influence Partnership|-|<br>8,192|
|Bristol Join-upProject|-|<br>2,445|
|Bristol Harbour Festival|2,500|-|
|Tudor Trust|4,000|1,000|
|BCC CommunityResilience Fund|3,200|-|
|AwardsForAll,Platform60|10,000|-|
|Quartet,BCC Cost of Living|24,928|-|
|**Total**|**92,830**|**35,253**|



## **5. Income from charitable activities: trading income** 

|**Income from other trading activities**|**2023**|**2022**<br>**£**|
|---|---|---|
|Newsletter adverts|-|650|
|BOPF Consultancy|1,820|3,359|
|**Total**|**1,820**|**4,009**|



## **6. Investment income** 

Investment income of £65 is interest received from the Triodos deposit account. 

17 

Doc ID: 205334a36b46b0db613d4b8f7ef4c084b08b2417 



Bristol Older People’s Forum CIO Trustees Annual Report & Accounts 2022-23 

Charity number: 1162616 

## **7. Analysis on expenditure on charitable activities 1 April 2022 - 31 March 2023** 

|||**Total**<br>**Unrestricted**|**Total**<br>**Restricted**|**Total**<br>**2022 -23**|**Total**<br>**2021-22**|
|---|---|---|---|---|---|
||**Basis of**<br>**apportionment**|||||
|**Direct costs**||||||
|Salaries, NI & pension|75% of staff<br>time|817|41,884|**42,701**|**33,986**|
|Freelance fees||-|<br>-|<br>**-**|**774**|
|Staff expenses||-|65|**65**|**16**|
|Venue costs||-|<br>200|**200**|**-**|
|Trustee expenses||-|<br>-|<br>**-**|**11**|
|Communications costs||-|<br>807|**807**|**408**|
|**Total direct costs**<br>**(includes salaries)**||817|42,955|**43,772**|**35,194**|
|**Indirect costs**<br>**(Overheads)**||||||
|Salaries|25% of staff<br>time|272|13,961|**14,234**|**11,329**|
|Other staff costs (CPD,<br>training,recruitment)||-|<br>325|**325**|**542**|
|Governance(see note 8)||-|<br>277|**277**|**336**|
|Office costs(see note 8)||173|6,408|**6,581**|**5,896**|
|**Total overheads (indirect**<br>**costs)**||445|20,971|**21,416**|**18,102**|
|**Total charitable activity**<br>**costs**||1,262|63,927|**65,189**|**53,296**|



18 

Doc ID: 205334a36b46b0db613d4b8f7ef4c084b08b2417 



Bristol Older People’s Forum CIO Trustees Annual Report & Accounts 2022-23 

Charity number: 1162616 

## **8. Analysis of governance and support costs** 

The charity initially identifies the costs of its support functions.  It then identifies those costs which relate to the governance function.  Having identified its governance costs, the remaining support costs together with the governance costs are apportioned between six key charitable activities undertaken in the year. 

Refer to the table below for the basis of apportionment and the analysis of support and governance costs. 

||**Support costs**|**Support costs**|||**Basis of**<br>**apportionment**|
|---|---|---|---|---|---|
||**Unrestricted**|**Restricted**|**Total**<br>**2022-23**|**Total**<br>**2021-22**||
||**£**|**£**|**£**|**£**||
|**Governance**||||||
|Salaries,NI & Pension|60|<br>3,071|3,131|2,492|Staff time|
|Independent Examination|-|<br>150|150|150|Governance|
|Trustee expenses|-|<br>62|62|27|Governance|
|Info Commissioners Office(ICO)|-|<br>40|40|40|Governance|
|Membership (Voscur,NPC)|-|<br>25|25|-|<br>Governance|
|PR(cards)|-|<br>-|<br>-|<br>119|Governance|
|**Total Governance**|**60**|<br>**3,349**|**3,409**|**2,828**||
|**Office costs**||||||
|Salaries,NI & Pension|212|<br>10,890|11,102|8,836|staff time|
|Staff CPD|-|<br>175|175|167|other staff costs|
|Staff Trainingand Mentoring|-|<br>-|<br>-|<br>375|other staff costs|
|Recruitment Costs|-|<br>150|150|-|other staff costs|
|Insurance|-|<br>443|443|431|office costs|
|Rent|172|<br>3,912|4,084|4,084|office costs|
|Telephone|-|<br>455|455|566|office costs|
|Bank charges|1|<br>72|73|76|office costs|
|Printing|-|<br>152|152|8|office costs|
|Postage|-|<br>9|9|-|<br>office costs|
|Stationary|-|<br>15|15|137|office costs|
|IT Hardware|-|<br>-|-|23|office costs|
|IT Maintenance|-|<br>291|291|291|office costs|
|IT Software|-|<br>101|101|280|office costs|
|Depreciation|-|958|958|-||
|**Total Office costs**|**385**|<br>**17,623**|**18,009**|**15,274**||
|**Total Support costs**|**445**|<br>**20,972**|**21,417**|**18,102**||



19 

Doc ID: 205334a36b46b0db613d4b8f7ef4c084b08b2417 



Bristol Older People’s Forum CIO Trustees Annual Report & Accounts 2022-23 

Charity number: 1162616 

## **9. Analysis of staff costs and trustee remuneration and expenses** 

|Salaries<br>Social Security costs<br>NEST Pension contributions<br>**Total staff costs**|**Unrestricted**<br>**funds**<br>**2022-23**<br>**£**||**Restricted**<br>**funds**<br>**2022-23**<br>**£**||**Total funds**<br>**2022-23**<br>**£**|**Total funds**<br>**2021-22**<br>**£**|
|---|---|---|---|---|---|---|
||1,081||54,385||55,466|44,358|
||-||210||210|-|
||8||1250||1,258|956|
||**1,089**||**55,845**||**56,934**|**45,314**|



No employees had employee benefits in excess of £60,000 (2023 none). Pension costs are allocated to activities in proportion to related restricted staffing costs incurred. 

None of the Trustees have been paid any remuneration or received any other benefits from an employment with the charity. 

Two Trustees received £62 for travel expenses for the furtherance of the CIO's charitable objects during the year (2021-22 £11 to one trustee). 

There were no other related party transactions during the year. 

## **10. Staff numbers** 

The average head count (number of staff employed) over the course of the year was 2 staff (2022 2).  This equates to an average of 2 full-time member of staff (2021 1.5). 

## **11. Government Grants** 

Income from government grants are performance related grants made by the Bristol local authority to fund addressing inequality, and engaging and informing older people in Bristol. The total of such grants in 2022-23 was £51,402 (2021-22 £32,845). 

## **12. Tangible fixed assets** 

|**Tangible fixed assets**|||
|---|---|---|
||**IT equipment**|**Total**|
|**Cost:**|**£**|**£**|
|As at 1 April 2022|1,334|1,334|
|Additions|2,875|<br>2,875|
|Disposals|(1,334)|(1,334)|
|As at 31 March 2023|2,875|2,875|
|**Depreciation**|||
|As at 1 April 2022|1,334|1,334|
|Charge for theyear|958|958|
|Eliminated on disposals|(1,334)|(1,334)|
|As at 31 March 2023|958|958|
|**Net book value as at 31 March 2023**|**1,917**|**1,917**|
|_Net book value as at 31 March 2022_|_-_|_-_|



20 

Doc ID: 205334a36b46b0db613d4b8f7ef4c084b08b2417 



Bristol Older People’s Forum CIO Trustees Annual Report & Accounts 2022-23 

Charity number: 1162616 

## **13. Debtors** 

||**2023**|**2022**<br>**£**|
|---|---|---|
|Trade debtors|-|-|
|Prepayments|-|-|
||**-**|**-**|



## **14. Creditors: amount falling due within one year** 

||**2023**|**2022**<br>**£**|
|---|---|---|
|Sundrycreditors|-|-|
|Accruals|150|150|
|Total|**150**|**150**|



## **15. Analysis of charitable funds** 

## **Analysis of movements in unrestricted funds** 

||**Balance**<br>**1 Apr 2022**|**Incoming**<br>**resources**|**Resources**<br>**expended**|**Transfers**|**Funds at**<br>**31 Mar 2023**|
|---|---|---|---|---|---|
||**£**|**£**|**£**|**£**|**£**|
|General fund|6,844|<br>2,588|<br>1,262|-|<br>8,170|
|Designated fund|18,000|<br>-|<br>-|<br>-|<br>18,000|
|Total|**24,844**|<br>**2,588**|<br>**1,262**|**-**|<br>**26,170**|



||**Balance**<br>**1 Apr 2021**|**Incoming**<br>**resources**|**Resources**<br>**expended**|**Transfers**|**Funds at**<br>**31 Mar 2022**|
|---|---|---|---|---|---|
||**£**|**£**|**£**|**£**|**£**|
|General fund|6,328|5,558|5,041|-|<br>6,845|
|Designated fund|18,000|-|<br>-|<br>-|<br>18,000|
|Total|**24,328**|**5,558**|**5,041**|-|<br>**24,845**|



**General fund:** The ‘free reserve’ after allowing for all designated funds. **Designated fund:** Calculated as six months running costs, in accordance with the charity's Reserves Policy. 

21 

Doc ID: 205334a36b46b0db613d4b8f7ef4c084b08b2417 



Bristol Older People’s Forum CIO Trustees Annual Report & Accounts 2022-23 

Charity number: 1162616 

## **16. Analysis of movements in restricted funds** 

||**Balance**<br>**1 Apr 2022**|<br>**Incoming**<br>**resources**|<br>**Resources**<br>**expended**|<br>**Transfers**|**Funds at**<br>**31 Mar 2023**|
|---|---|---|---|---|---|
||**£**|<br>**£**|<br>**£**|<br>**£**|**£**|
|BCC Bristol Impact Fund 2|705|<br>48,202|<br>46,963|<br>(874)|1,070|
|Tudor Trust (Platform60 - transition<br>hosting)|-|3,000|<br>3,000|<br>-|<br>-|
|Tudor Trust (Platform60 - Steering<br>Group Meetings)|-|500|<br>500|<br>-|<br>-|
|BCC Community Resilience Fund|-|3,200|<br>2,901|<br>(299)|-|
|Awards For All (Platform60)|-|10,000|<br>1,990|<br>(500)|7,511|
|BCC Cost of Living (Quartet)|-|24,928|<br>6,631|<br>(1,202)|17,095|
|Bristol Harbour Festival 2022|-|2,500|<br>984|<br>-|<br>1,516|
|Fixed asset reserve|-|-|958|2,875|1,917|
|Age UK Bristol (Newsletter)|2,400|<br>-|<br>-|<br>2,400|-|
|**Total**|**3,105**|<br>**92,330**|<br>**63,927**|<br>**2,400**|**29,108**|



## **Transfers between funds:** 

£2,875 was transferred into the Fixed Asset Reserve from the respective restricted revenue funds to provide for future depreciation on fixed assets purchased with those funds. 

£2,400 was transferred from the Age UK Bristol fund to General Funds because this fund was incorrectly treated as Restricted in the previous financial year. 

||**Balance**<br>**1 Apr 2021**|**Incoming**<br>**resources**|**Resource**<br>**s**<br>**expended**|**Transfers**|**Funds at**<br>**31 Mar 2022**|
|---|---|---|---|---|---|
||**£**|**£**|**£**|**£**|**£**|
|BCC Bristol Impact Fund 2|-|23,616|22,911|-|705|
|Voice & Influence Partnership|3,333|8,192|11,526|-|-|
|Bristol Join-upProject|-|2,445|2,445|-|-|
|Quartet(MeetupMornings)|4,280|-|4,280|-|-|
|Age UK Bristol(Newsletter)|4,800|-|2,400|-|2,400|
|BAB Challenging Ageism Workshops|920|-|920|-|-|
|BCC Adult & Social Care(ASCCT)|774|-|774|-|-|
|BCC Neighbourhoods &<br>Communities (Parks Project)|2,000|-|2,000|-|-|
|Tudor Trust (Age Activism Peer<br>LearningGroup)|-|1,000|1,000|-|-|
|**Total**|**16,107**|**35,253**|**48,255**|-|**3,105**|



22 

Doc ID: 205334a36b46b0db613d4b8f7ef4c084b08b2417 



Bristol Older People’s Forum CIO Trustees Annual Report & Accounts 2022-23 Charity number: 1162616 

## **Purpose of Restricted Funds** 

**BCC Bristol Impact Fund 2** - Core funding from the Bristol City Council to deliver our key services. 

**Tudor Trust (Platform60 - Steering Group Meetings)** - funding to cover participation in the steering group with a focus on the development of a separate entity. 

**Tudor Trust (Platform60 - transition hosting)** - funding towards the costs of developing the Platform60 Project into an independent organisation/entity. 

**BCC Community Resilience Fund** - Bristol City Council funding to support four voluntary sector organisations apply for the Bristol City Council capital grant funding. 

**Awards For All (Platform60)** - funding for the design and development of the Platform60 website. 

**BCC Cost of Living (Quartet)** - funding for the Cost-of-Living part-time Project Worker post to develop a range of cost-of-living support measures, working with older people. 

**Bristol Harbour Festival 2022** - arts-based project to develop a more diverse involvement and attendance at the harbourside festival.  Funding available to develop a further art-based project with older people. 

23 

Doc ID: 205334a36b46b0db613d4b8f7ef4c084b08b2417 



Audit trail 

Sign 

BOPF Trustees Annual Report and Year End Accounts 2022-23 Title BOPF_TAR&Accounts... DRAFT_140723.pdf File name Document ID 205334a36b46b0db613d4b8f7ef4c084b08b2417 Audit trail date format DD / MM / YYYY Status Signed 



**31 / 07 / 2023** Sent for signature to Christina Stokes 06:44:40 UTC (ftdawn@globalnet.co.uk), Trish Mensah (trishsmensah@gmail.com) and Rupert Taylor (rupert.taylor@rocketmail.com) from bopfadmin@ageukbristol.org.uk IP: 86.7.192.214 





**31 / 07 / 2023** Viewed by Rupert Taylor (rupert.taylor@rocketmail.com) 07:24:49 UTC IP: 82.132.234.145 **01 / 08 / 2023** Viewed by Christina Stokes (ftdawn@globalnet.co.uk) 12:58:36 UTC IP: 81.157.70.199 **01 / 08 / 2023** Signed by Christina Stokes (ftdawn@globalnet.co.uk) 12:59:59 UTC IP: 81.157.70.199 **04 / 08 / 2023** Viewed by Trish Mensah (trishsmensah@gmail.com) 07:26:01 UTC IP: 86.150.125.176 

Sign 

Powered by 



Audit trail 

Sign 

BOPF Trustees Annual Report and Year End Accounts 2022-23 Title BOPF_TAR&Accounts... DRAFT_140723.pdf File name Document ID 205334a36b46b0db613d4b8f7ef4c084b08b2417 Audit trail date format DD / MM / YYYY Status Signed 





**05 / 08 / 2023** Signed by Trish Mensah (trishsmensah@gmail.com) 14:40:56 UTC IP: 86.150.125.176 **07 / 08 / 2023** Signed by Rupert Taylor (rupert.taylor@rocketmail.com) 10:29:14 UTC IP: 82.132.232.184 **07 / 08 / 2023** The document has been completed. 10:29:14 UTC 

Sign 

Powered by