OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2025-03-31-accounts

REGISTERED CHARITY NUMBER: 1191030

REPORT OF THE TRUSTEES AND

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2025

FOR

LEEDS OLDER PEOPLE'S FORUM

Thomas Coombs Limited Statutory Auditor Chartered Accountants 3365 The Pentagon Century Way Thorpe Park Leeds West Yorkshire LS15 8ZB

LEEDS OLDER PEOPLE'S FORUM

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025

Page
Reference and Administrative Details 1
Report of the Trustees 2 to 7
Report of the Independent Auditors 8 to 10
Statement of Financial Activities 11
Balance Sheet 12
Cash Flow Statement 13
Notes to the Cash Flow Statement 14
Notes to the Financial Statements 15 to 23
Detailed Statement of Financial Activities 24

LEEDS OLDER PEOPLE'S FORUM

REFERENCE AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 31ST MARCH 2025

TRUSTEES W K Rollinson
C Lawrence
J Welham
R J Harington
Dr D S Smith
S J Phillips
Dr S K Rait
J P O'Dwyer
C J Mahoney
P M Gradys
I Anderson
K Badon
C S McNamara
PRINCIPAL ADDRESS E1 Josephs Well
Hanover Walk
Leeds
LS3 1AB
REGISTERED CHARITY NUMBER 1191030
AUDITORS Thomas Coombs Limited
Statutory Auditor
Chartered Accountants
3365 The Pentagon
Century Way
Thorpe Park
Leeds
West Yorkshire
LS15 8ZB

Page 1

LEEDS OLDER PEOPLE'S FORUM

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2025

The trustees present their report with the financial statements of the charity for the year ended 31st March 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The objects of the CIO are:

ACHIEVEMENTS AND PERFORMANCE Charitable activities Friendly Communities

Leeds Older People's Forum (LOPF) are one of the partners of Age Friendly Leeds with Leeds City Council. Each partner has developed clear roles. The LOPF role has been developed based on our strong community connections, our ability to engage with and capture the voices of older people of Leeds and our relationship with community organisations.

This work was funded by Leeds City Council and Zurich Foundation.

Through our Friendly Communities Project we have delivered:

An Age Friendly Steering Group - This group meets on a monthly basis and consists of approximately 15 older people who are consulted on age friendly matters and who help to shape services for older people and help ensure the public realm is age friendly. The group have consulted on the redesign of the Leeds Train Station. The group have also:

Age Friendly Ambassadors - we have 393 Ambassadors signed up to the scheme. People do something 'age friendly' within their local community or their workplace.

Age and Dementia Friendly Businesses: The Friendly Communities have created a resource pack for local businesses and organisations to become age and dementia friendly. There are 246 businesses signed up to this scheme, including Leeds Central Library, Museums and Galleries; law firms, GP practices; Grand Theatre, City Varieties; Leeds Jewish Housing Association, Tropical World; Morrisons Wetherby; Leeds Green Party and Leeds United Football Club.

Page 2

LEEDS OLDER PEOPLE'S FORUM

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2025

Dementia Friendly Leeds - this is a campaign to raise awareness of dementia and make services more accessible. The aim is to ensure people who are living with dementia - along with their carers - remain an active part of the city and keep doing the things they enjoy. Our Friendly Communities team have created a listing of social opportunities for people living with dementia that is available on-line and kept up to date. We also share facilitation of the DEEP Group (Dementia Engagement and Empowerments Project) network. The group presented to WYCA's Dementia Ready Housing Taskforce on their experiences and recommendations on dementia friendly housing. They met with the Alzheimer's Society to discuss their new strategy.

Dementia Friends - The Friendly Communities team made 349 Dementia Friends this financial year.

Wise Up to Ageism - training was delivered to 15 organisations last year.

Come in and Rest - we had 291 places signed up to our Come in and Rest scheme.

International Day of Older People - we held a very successful International Day of Older People Event that was opened by the Lord Mayor of Leeds and hosted by Matt Jameson from Out Together. The theme was the contributions of older people. We had over 50 stalls showcasing age friendly work. The stalls also had representation from older workers, volunteers or members of their organisations. There were six performances from older people including dance, burlesque and music. Five talks led by older people including a very popular session by Annie Cochrane on working at 90 at Leeds United. A key aim was that the event attracted an older audience and we can say that 65% of attendees were over the age of 50! The event was covered by BBC Radio Leeds, Chapel FM and The Centre for Ageing Better.

Third Sector Support and Development

Leeds Older People's Forum is the infrastructure organisation in Leeds for third sector organisations and community groups working with older people. We aim to support these groups in a number of ways - through peer learning and good practice mentoring; development and support opportunities and grant making:

Good Practice Mentor and Peer Learning:

Development and support opportunities:

Travel Connections brings together third-sector delivery partners, older people, disabled people and other stakeholders in Leeds to focus on 3 transport themes.

Travel with Confidence: Five third sector delivery partners are funded to enable older people and disabled people to increase their confidence in travelling independently; providing travel trainer / buddy for up to 12 weeks to support independent travel.

Page 3

LEEDS OLDER PEOPLE'S FORUM

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2025

Age & Dementia Friendly Taxis: LOPF has delivered Age & Dementia Awareness Training to the hackney taxi firm CityCabs. CityCabs also signed up to become an age and dementia friendly business and pledged as a business ambition to support Leeds to be the best city to grow old in.

Lets Talk Transport: LOPF provides different approaches to how we engage, share and represent the voices of older adults and people with disabilities around Transport related topics.

We conduct facilitated consultation sessions both formal and informal with people that often find it difficult to have the opportunity to share their insights and experiences of our city's transport system.

We have successfully built relationships with strategic organisations to provide our knowledge and experience to help influence future transport development with WYCA and Leeds City Council.

In its third year the Enhance programme received 1,013 referrals, taking the total number of referrals received to date to 2,599. In year three 935 individual people were supported, taking the total number of people supported to date to 2,427.

An independent evaluation led by Professor Anne-Marie Bagnall at Leeds Beckett University was commissioned in year three. Its purpose was to focus on Enhance's value for money and return on investment so that this data could inform the business case to LCH for continued funding. The report also incorporated data from quantitative and qualitative evaluations conducted in the two previous years, and an LCH staff survey.

Key findings included:

The business case was presented to LCH in November 2024 and funding for year four was secured, based on a reduced number of delivery partners working with fewer Neighbourhood Teams and a revised delivery model. The remainder of the year was spent winding down Enhance provision in eight areas of Leeds and designing the new model - focused on increasing attendance at community-based LCH health hubs and integrated clinics - in five areas in preparation for year four.

LOPF co-ordinates the project and has three delivery partners operating across the city, each employing an outreach worker to link men to the network members and strategy, and vice versa. They began delivering for MHU between April and June 2024.

Our links with communities, alongside our relationships with members of the network including academics, the Third Sector, private business and statutory bodies, enable us to authoritatively represent men's health at a strategic level.

In the last year we have:

Page 4

LEEDS OLDER PEOPLE'S FORUM

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2025

Grant making:

LOPF supported the third sector and older people by having a number of grant programmes as follows:

Hey Neighbour:

Membership:

LOPF has 99 members. All our members are invited quarterly to the Age Friendly Partnership, which we manage in collaboration with the City Council's Public Health team. They are also invited to the quarterly Third Sector Health and Care Leaders Network which LOPF organises in collaboration with Volition as part of our Forum Central partnership. The Network keeps members updated on the developments in the Health and Care system.

Equalities Hub for Older People: Tackling Ageism in Leeds

Leeds Older People's Forum (LOPF) has hosted four meetings for older people to meet with City leaders on topics that are important to older people. These topics were identified by asking older people themselves..

Conversations were lively particularly when it comes to making our streets and public space accessible. We were delighted to welcome Care and Repair Leeds to talk about home adaptations and Green Doctor to talk about preparing your home for winter. Leeds City Council were super helpful discussing finances for care.

We're looking forward to next year's sessions on housing and age friendly hospitals - both topics important to older people.

Campaigning:

Page 5

LEEDS OLDER PEOPLE'S FORUM

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2025

People's History of Leeds

LOPF secured funding from the Heritage Lottery Fund to tell the stories of the city through the voices of its older citizens. Through sharing the testimonies of ordinary and extraordinary people we tell an alternative history of the city and a more personal story. A team of older and younger writers are working together to uncover stories, including traders from Kirkgate Market; Leeds is the 'birthplace of Goth'; the first 'Reclaim the Night' protest; and the 1975 European Cup Final.

Building Research Capacity

LOPF secured funding from Dunhill Medical Trust (now Vivensa Foundation) to build our capacity to participate in research with academic colleagues. We used the funding to interview 21 academics and hold a focus group with academics from the 'Reimagining Ageing Network'. These interviews provided evidence of the types of support academics need from smaller community organisations and older people themselves. We then held four workshops with older people to understand how they want to be involved in research and what areas of research they're interested in. We are developing our website to promote our offer to academics. Since doing this work we have secured funding from the NIHR to work with the Centre for Community Rehabilitation.

FINANCIAL REVIEW

Financial position

The net deficit for the year was £177,961 (2024: surplus £142,475), including a net surplus of £98,220 (2024: £68,137) on unrestricted funds and net deficit of £276,181 (2024: surplus £83,577) on restricted funds. As at the year end the charity's funds amounted to £541,686 (2024: £719,647).

Investment policy and objectives

The Trustees have considered the most appropriate policy for the investment of funds and have decided that any funds that are held for immediate cash flow needs are held in cash or short term deposits. Any remaining funds can be held as a medium term investment.

Reserves policy

The charity takes a risk based approach in setting the level of reserves. A minimum level (lower band) and maximum level (upper band) of reserves is set and reserves are maintained between the lower and upper band limits. This ensures that the charity holds enough reserves for an orderly winding up if faced with unexpected closure, whilst also ensuring the charity does not maintain unnecessary high surplus reserves.

The lower band level is set with reference to funds needed in order to conduct an orderly winding up of the Charity in the face of unexpected closure. This has been set at 6 months of operating costs plus redundancy and other known committed expenditure and equates to £90,000.

The upper level includes an allowance for any additional or designated items - specifically £62,500 contingency for unexpected cash flow considerations and £112,000 allocated for 1 year to maintain Leeds Older People's Forum activities running if replacement funding is needed. The upper band level has therefore been set at £264,959.

Actual free reserves as at the year end were £320,083, which is above the upper limit. The Trustees continually monitor the level of reserves, having regard to anticipated future funding and projects, and expect the Charity to return to target levels over the course of the new financial year.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

Leeds Older People's Forum (LOPF) is a Charitable Incorporated Organisation (CIO) (number 1191030). Its governing document is an Association Constitution.

Page 6

LEEDS OLDER PEOPLE'S FORUM

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2025

STRUCTURE, GOVERNANCE AND MANAGEMENT

Organisational structure

The charity trustees shall manage the affairs of the CIO and may for that purpose exercise all the powers of the CIO. There must be at least six charity trustees. If the number falls below this minimum, the remaining trustee or trustees may act only to call a meeting of the charity trustees, or appoint a new charity trustee. The maximum number of charity trustees is 20. The charity trustees may not appoint any charity trustee if as a result the number of charity trustees would exceed the maximum. A minimum of 75% of the charity trustees must be older people. For the purpose of this Constitution, an older person is defined as a person aged 60 years of age and over.

At every annual general meeting of the members of the CIO, one-third of the charity trustees shall retire from office. If the number of charity trustees is not three or a multiple of three, then the number nearest to one-third shall retire from office. The charity trustees to retire by rotation shall be those who have been longest in office since their last appointment or reappointment. If any trustees were last appointed or reappointed on the same day those to retire shall (unless they otherwise agree among themselves) be determined by lot. At the first meeting of the trustees following the AGM the charity trustees shall elect a Chair, two Vice Chairs and a Treasurer from amongst their number.

LOPF's Board of Trustees meets on a bi-monthly basis, with additional monthly meetings of the LOPF Officers of the board.

The board of trustees together with the CEO and senior management team are considered to be the key management personnel of the Charity.

Key management remuneration

The charity's finance sub committee convenes annually as the remuneration committee in order to review salary bandings and scale points of all employees (including key management personnel). The charity's pay scales align with the pay scales of the National Joint Council for Local Government Services, and any salary increases are in line with those negotiated by the National Joint Council for Local Government Services. The remuneration committee also undertakes benchmarking comparisons using an external benchmarking company with local government experience, to review all job roles against job descriptions and compare with similar roles across the 3rd sector to ensure pay is fair and reflective of the duties carried out by employees.

STATEMENT OF TRUSTEES' RESPONSIBILITIES

The trustees are responsible for preparing the Report of the Trustees and the 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, the Charities Act 2011, Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed requires the trustees to prepare financial statements for each financial 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, including the income and expenditure, of the charity for that period. In preparing those financial statements, the trustees are required to

The trustees are responsible for keeping proper accounting records which 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, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by order of the board of trustees on 24th September 2025 and signed on its behalf by:

R J Harington - Trustee

Page 7

REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF LEEDS OLDER PEOPLE'S FORUM

Opinion

We have audited the financial statements of Leeds Older People's Forum (the 'charity') for the year ended 31st March 2025 which comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow Statement and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The trustees are responsible for the other information. The other information comprises the information included in the Annual Report, other than the financial statements and our Report of the Independent Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters where the Charities (Accounts and Reports) Regulations 2008 requires us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the Statement of Trustees' Responsibilities, the trustees are responsible for the preparation of the financial statements which give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charity's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.

Page 8

REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF LEEDS OLDER PEOPLE'S FORUM

Our responsibilities for the audit of the financial statements

We have been appointed as auditors under Section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Independent Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows:

We assessed the susceptibility of the charity's financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by:

To address the risk of fraud through management bias and override of controls, we:

In response to the risk of irregularities and non-compliance with laws and regulations, we designed audit procedures which included, but were not limited to:

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Independent Auditors.

Page 9

REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF LEEDS OLDER PEOPLE'S FORUM

Use of our report

This report is made solely to the charity's trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charity's trustees those matters we are required to state to them in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity's trustees as a body, for our audit work, for this report, or for the opinions we have formed.

Thomas Coombs Limited Statutory Auditor Chartered Accountants Eligible to act as an Auditor under section 1212 of the Companies Act 2006 3665 The Pentagon Century Way Thorpe Park Leeds West Yorkshire LS15 8ZB

Date: 24 September 2025

Page 10

LEEDS OLDER PEOPLE'S FORUM

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST MARCH 2025

Notes
INCOME AND ENDOWMENTS
FROM
Donations and legacies
2
Charitable activities
5
Charitable activities
Other trading activities
3
Investment income
4
Other income
Total
EXPENDITURE ON
Charitable activities
6
Charitable activities
NET INCOME/(EXPENDITURE)
Transfers between funds
16
Net movement in funds
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD		 Unrestricted
fund
£
500
277,132
551
31,942
425
310,550
212,330
98,220
(11,211)
87,009
233,074
320,083		 Designated
fund
£
-
-
-
-
-
-
-
-
11,211
11,211
32,249
43,460		 Restricted
funds
£
-
1,992,965
-
-
-
1,992,965
2,269,146
(276,181)
-
(276,181)
454,324
178,143		 2025
Total
funds
£
500
2,270,097
551
31,942
425
2,303,515
2,481,476
(177,961)
-
(177,961)
719,647
541,686		 2024
Total
funds
£
353
2,646,038
1,297
13,772
-
2,661,460
2,509,746
151,714
-
151,714
567,933
719,647

The notes form part of these financial statements

Page 11

LEEDS OLDER PEOPLE'S FORUM

BALANCE SHEET 31ST MARCH 2025

Unrestricted
Designated
fund
fund
Notes
£
£
FIXED ASSETS
Investments
13
-
-
CURRENT ASSETS
Debtors
14
34,770
-
Cash at bank
476,116
43,460
510,886
43,460
CREDITORS
Amounts falling due within one year 15
(190,803)
-
NET CURRENT ASSETS
320,083
43,460
TOTAL ASSETS LESS CURRENT
LIABILITIES
320,083
43,460
NET ASSETS
320,083
43,460
FUNDS
16
Unrestricted funds
Restricted funds
TOTAL FUNDS		 Unrestricted
Designated
fund
fund
Notes
£
£
FIXED ASSETS
Investments
13
-
-
CURRENT ASSETS
Debtors
14
34,770
-
Cash at bank
476,116
43,460
510,886
43,460
CREDITORS
Amounts falling due within one year 15
(190,803)
-
NET CURRENT ASSETS
320,083
43,460
TOTAL ASSETS LESS CURRENT
LIABILITIES
320,083
43,460
NET ASSETS
320,083
43,460
FUNDS
16
Unrestricted funds
Restricted funds
TOTAL FUNDS		 Unrestricted
Designated
fund
fund
Notes
£
£
FIXED ASSETS
Investments
13
-
-
CURRENT ASSETS
Debtors
14
34,770
-
Cash at bank
476,116
43,460
510,886
43,460
CREDITORS
Amounts falling due within one year 15
(190,803)
-
NET CURRENT ASSETS
320,083
43,460
TOTAL ASSETS LESS CURRENT
LIABILITIES
320,083
43,460
NET ASSETS
320,083
43,460
FUNDS
16
Unrestricted funds
Restricted funds
TOTAL FUNDS		 Restricted
funds
£
-
-
178,143
178,143
-
178,143
178,143		 2025
Total
funds
£
-
34,770
697,719
732,489
(190,803)
541,686
541,686		 2024
Total
funds
£
10
64,421
686,134
750,555
(30,918)
719,637
719,647
320,083 43,460 178,143 541,686
363,543
178,143		 719,647
265,323
454,324
541,686 719,647

The financial statements were approved by the Board of Trustees and authorised for issue on 24th September 2025 and were signed on its behalf by:

R J Harington - Trustee

The notes form part of these financial statements

Page 12

LEEDS OLDER PEOPLE'S FORUM

CASH FLOW STATEMENT FOR THE YEAR ENDED 31ST MARCH 2025

Notes
Cash flows from operating activities
Cash generated from operations
1
Net cash (used in)/provided by operating activities
Cash flows from investing activities
Interest received
Net cash provided by investing activities
Change in cash and cash equivalents in the
reporting period
Cash and cash equivalents at the beginning of
the reporting period
Cash and cash equivalents at the end of the
reporting period		 2025
£
(20,357)
(20,357)
31,942
31,942
11,585
686,134
697,719		 2024
£
118,436
118,436
13,772
13,772
132,208
553,926
686,134

The notes form part of these financial statements

Page 13

LEEDS OLDER PEOPLE'S FORUM

NOTES TO THE CASH FLOW STATEMENT FOR THE YEAR ENDED 31ST MARCH 2025

1. RECONCILIATION OF NET (EXPENDITURE)/INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES

Net (expenditure)/income for the reporting period (as per the Statement of
Financial Activities)
Adjustments for:
Interest received
Decrease/(increase) in debtors
Increase/(decrease) in creditors
Net cash (used in)/provided by operations		 2025
£
(177,961)
(31,942)
29,651
159,895
(20,357)		 2024
£
151,714
(13,772)
(3,982)
(15,524)
118,436

2. ANALYSIS OF CHANGES IN NET FUNDS

At 1/4/24 Cash flow At 31/3/25
£ £ £
Net cash
Cash at bank and in hand 686,134 11,585 697,719
686,134 11,585 697,719
Total 686,134 11,585 697,719

The notes form part of these financial statements

Page 14

LEEDS OLDER PEOPLE'S FORUM

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value.

Preparation of consolidated financial statements

The financial statements contain information about Leeds Older Peoples Forum as an individual charity and do not contain consolidated financial information as the parent of a group. The charity is exempt under Section 402 of the Companies Act 2006 from the requirements to prepare consolidated financial statements as its subsidiary undertaking, Shine Leeds Ltd, has ceased activity and is dormant and is not material to the Charities financial statements.

Going concern

The trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorizing these financial statements, having prepared detailed income and expenditure forecasts and having reviewed actual activity since the year end, and consider that the charity will have sufficient funds to meet its obligations as and when they fall due.. Accordingly the financial statements have been prepared on a going concern basis. .

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Grants and donations are only included in the SOFA when the charity has unconditional entitlement to the resources.

Where grants are related to performance and specific deliverables, they are accounted for as the charity earns the right to consideration by its performance.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Pension costs and other post-retirement benefits

The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

continued...

Page 15

LEEDS OLDER PEOPLE'S FORUM

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2025

1. ACCOUNTING POLICIES - continued

Financial instruments

The company only enters into transactions in 'basic' financial instruments which result in the recognition of assets and liabilities; these include trade and other debtors and creditors, bank balances, loans from banks and other third parties, and loans to related parties. These are recognised in the company's balance sheet when it becomes party to the contractual provisions of the instrument.

Basic financial assets (other than those classified as payable within one year) are initially measured at cost and are subsequently carried at cost or amortised cost using the effective interest method, less any impairment losses. Basic financial assets classed as receivable within one year are not amortised.

Basic financial liabilities (other than those classified as payable within one year) are initially measured at present value of future cash flows and subsequently at amortised cost using the effective interest method. Basic financial liabilities classed as payable within one year are not amortised.

Financial assets and liabilities are offset, with the net amount reported in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

2. DONATIONS AND LEGACIES

Gifts
3.
OTHER TRADING ACTIVITIES
Fundraising events
4.
INVESTMENT INCOME
Deposit account interest
5.
INCOME FROM CHARITABLE ACTIVITIES
Grants
Contracts		 2025
£
500
2025
£
551
2025
£
31,942
2025
Charitable
activities
£
2,024,275
245,822
2,270,097		 2024
£
353
2024
£
1,297
2024
£
13,772
2024
Total
activities
£
2,383,682
262,356
2,646,038

continued...

Page 16

LEEDS OLDER PEOPLE'S FORUM

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2025

5. INCOME FROM CHARITABLE ACTIVITIES - continued

Grants received included in the above are as follows:

Enhance
National Lottery - Men's Health
LCC Household Support Fund
Age and Dementia Friendly Programme
Third Sector Support
Digital Inclusion and Online safety
Transport Connections
Other Health related awards
Good Practice Mentoring awards
Other		 2025
£
834,288
197,168
650,000
86,600
83,276
57,586
-
21,450
47,470
46,437
2,024,275		 2024
£
898,000
158,806
650,000
87,517
77,126
113,433
296,591
55,000
45,209
18,600
2,400,282

Grants received are grouped according to the category of activity to which they relate.

6. CHARITABLE ACTIVITIES COSTS

CHARITABLE ACTIVITIES COSTS
Charitable activities
DIRECT COSTS OF CHARITABLE ACTIVITIES
Staff costs
Rates and water
Insurance
Telephone
Room hire
Travel
Office and admin costs
Training
Refreshments
Other expenses
Freelance workers and consultants
IT costs
Direct project delivery costs
Website		 Direct
Costs (see
note 7)
£
735,423		 Grant
funding of
activities
(see note
8)
£
1,737,432		 Support
costs (see
note 9)
£
8,621
2025
£
552,964
11,273
3,231
2,109
3,390
3,938
16,805
6,649
1,045
12,405
102,844
12,577
6,193
-
735,423		 Totals
£
2,481,476
2024
£
516,494
12,395
3,393
2,303
2,675
4,100
16,073
4,814
1,405
3,394
51,245
7,593
25,968
375
652,227

7. DIRECT COSTS OF CHARITABLE ACTIVITIES

The direct costs are allocated to activities on a basis consistent with their use.

continued...

Page 17

LEEDS OLDER PEOPLE'S FORUM

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2025

8. GRANTS PAYABLE

Charitable activities
The total grants payable to institutions during the year was:
Enhance
Men's Health
Household Support Fund
Third sector support
Digital Inclusion and online safety
Transport Connections
Other Health related
Other		 2025
2024
£
£
1,737,432
1,849,240
2025
2024
£
£
805,000
847,515
126,719
116,088
623,466
645,985
38,070
51,496
-
30,500
97,942
21,607
28,000
128,749
18,235
7,300
1,737,432
1,849,240		 2024
£
1,849,240

The total grants payable to institutions during the year was:

Enhance - grants to organisations to support older people in receipt of community healthcare and/or with health problems to avoid admission, or readmission, to hospital.

Mens Health - grants to organisations to support men in ways which would improve their health.

Household Support Fund - grants to organisations to support people experiencing hardship, as a result of the cost of living increases, with food and fuel.

Third Sector Support - grants to support the development of Third sector support networks and their service provision.

Digital Inclusion and online safety - grants to organisations to support media literacy skills and enhance protection from online disinformation.

Transport Connections - grants to organisations to support older people to access and use a variety of transport methods and thereby reduce isolation and loneliness

Other health related - grants to organizations to support a range of health issues including Covid programmes, general health inequality amongst older people and well being programmes

Other - awards to organizations providing services in line with the charities overall objectives of assisting older people

9. SUPPORT COSTS

Charitable activities

Governance costs £ 8,621

continued...

Page 18

LEEDS OLDER PEOPLE'S FORUM

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2025

9. SUPPORT COSTS - continued

Support costs, included in the above, are as follows:

Support costs, included in the above, are as follows:
2025 2024
Charitable Total
activities activities
£ £
Auditors' remuneration 8,621 8,279

10. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31st March 2025 nor for the year ended 31st March 2024.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31st March 2025 nor for the year ended 31st March 2024.

11. STAFF COSTS

STAFF COSTS
Wages and salaries
Social security costs
Other pension costs		 2025
£
487,712
44,257
20,995
552,964		 2024
£
454,537
41,872
20,085
516,494

The charity considers its key management personnel (in addition to the board of trustees) to be the CEO, programme managers and the third sector development manager. The total remuneration (including employer social security and pension contributions) of the key management personnel was £194,145 (2023: £193,652).

The average monthly number of employees during the year was as follows:

2025 2024
Office and service staff 16 15

No employees received emoluments in excess of £60,000.

The average full time equivalent for the average number of employees is 11 (2024:11).

12. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

INCOME AND ENDOWMENTS FROM
Donations and legacies
Charitable activities
Charitable activities
Other trading activities
Investment income
Total		 Unrestricted
fund
£
353
262,356
1,297
13,772
277,778		 Designated
fund
£
-
-
-
-
-		 Restricted
funds
£
-
2,383,682
-
-
2,383,682		 Total
funds
£
353
2,646,038
1,297
13,772
2,661,460

continued...

Page 19

EXPENDtTURE ON Page 19 continued...

LEEDS OLDER PEOPLE'S FORUM

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2025

12.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted
Designated
fund
fund
£
£
Charitable activities
Charitable activities
209,641
-
NET INCOME
68,137
-
Transfers between funds
(8,240)
8,240
Net movement in funds
59,897
8,240
RECONCILIATION OF FUNDS
Total funds brought forward
173,177
24,009
TOTAL FUNDS CARRIED FORWARD
233,074
32,249
13.
FIXED ASSET INVESTMENTS
MARKET VALUE
At 1st April 2024
Impairments
At 31st March 2025
NET BOOK VALUE
At 31st March 2025
At 31st March 2024		 Restricted
Total
funds
funds
£
£
2,300,105
2,509,746
83,577
151,714
-
-
83,577
151,714
370,747
567,933
454,324
719,647
Shares in
group
undertakings
£
10
(10)
-
-
10

There were no investment assets outside the UK. The wholly owned subsidiary, Shine (Leeds) Ltd ceased activity at 31st March 2024 and accordingly has been written off in the accounts.

14. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Trade debtors
Other debtors
Prepayments and accrued income		 2025
£
31,319
-
3,451
34,770		 2024
£
52,975
10,011
1,435
64,421

continued...

Page 20

LEEDS OLDER PEOPLE'S FORUM

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2025

15. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Trade creditors
Taxation and social security
Other creditors		 2025
£
33,477
22,359
134,967
190,803		 2024
£
10,754
310
19,854
30,918

16. MOVEMENT IN FUNDS

MOVEMENT IN FUNDS
Unrestricted funds
General fund
Designated funds - redundancy
Restricted funds
Enhance
National Lottery - Men's Health
LCC Household Support Fund
Age and Dementia Friendly Programme
Third sector support
Transport Connections
Other health related awards
Good Practice Mentoring
Other
TOTAL FUNDS		 Net
movement
At 1/4/24
in funds
£
£
233,074
98,220
32,249
-		 Transfers
between
funds
£
(11,211)
11,211		 At
31/3/25
£
320,083
43,460
363,543
445
105,541
637
26,382
5,586
5,034
21,450
5,297
7,771
178,143
541,686
265,323
62,891
88,197
1,130
38,572
7,310
249,316
771
2,726
3,411
454,324
719,647		 98,220
(62,446)
17,344
(493)
(12,190)
(1,724)
(244,282)
20,679
2,571
4,360
(276,181)
(177,961)		 -
-
-
-
-
-
-
-
-
-
-
-

Net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Restricted funds
Enhance
National Lottery - Men's Health
LCC Household Support Fund
Age and Dementia Friendly Programme
Third sector support
Digital inclusion and online safety
Transport Connections
Other health related awards
Good Practice Mentoring
Other
TOTAL FUNDS		 Incoming
resources
£
310,550
801,532
197,839
650,000
86,750
83,276
57,586
-
21,450
47,594
46,938
1,992,965
2,303,515		 Resources
expended
£
(212,330)
(863,978)
(180,495)
(650,493)
(98,940)
(85,000)
(57,586)
(244,282)
(771)
(45,023)
(42,578)
(2,269,146)
(2,481,476)		 Movement
in funds
£
98,220
(62,446)
17,344
(493)
(12,190)
(1,724)
-
(244,282)
20,679
2,571
4,360
(276,181)
(177,961)

continued...

Page 21

Page 21 continued...

LEEDS OLDER PEOPLE'S FORUM

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2025

16. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Unrestricted funds
General fund
Designated funds - redundancy
Restricted funds
Enhance
National Lottery - Men's Health
LCC Household Support Fund
Age and Dementia Friendly Programme
Third sector support
Digital inclusion and online safety
Transport Connections
Other health related awards
Good Practice Mentoring
Other
TOTAL FUNDS		 Net
movement
At 1/4/23
in funds
£
£
173,177
68,137
24,009
-
197,186
68,137
27,406
35,485
85,965
2,232
25,674
(24,544)
37,995
577
27,479
(20,169)
24
(24)
61,612
187,704
100,730
(100,730)
-
2,726
3,862
320
370,747
83,577
567,933
151,714		 Transfers
between
funds
£
(8,240)
8,240
-
-
-
-
-
-
-
-
-
-
-
-
-		 At
31/3/24
£
233,074
32,249
265,323
62,891
88,197
1,130
38,572
7,310
-
249,316
-
2,726
4,182
454,324
719,647

Comparative net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Restricted funds
Enhance
National Lottery - Men's Health
LCC Household Support Fund
Age and Dementia Friendly Programme
Third sector support
Digital inclusion and online safety
Transport Connections
Other health related awards
Good Practice Mentoring
Other
TOTAL FUNDS		 Incoming
resources
£
277,778
898,000
158,806
650,000
85,617
73,276
113,433
296,591
45,000
45,209
17,750
2,383,682
2,661,460		 Resources
expended
£
(209,641)
(862,515)
(156,574)
(674,544)
(85,040)
(93,445)
(113,457)
(108,887)
(145,730)
(42,483)
(17,430)
(2,300,105)
(2,509,746)		 Movement
in funds
£
68,137
35,485
2,232
(24,544)
577
(20,169)
(24)
187,704
(100,730)
2,726
320
83,577
151,714

Designated redundancy fund - represents funds set aside to cover future anticipated redundancy costs on cessation of certain services.

continued...

Page 22

LEEDS OLDER PEOPLE'S FORUM

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2025

16. MOVEMENT IN FUNDS - continued

Restricted funds represents grant and contract income received towards specific projects under the charities overall objectives. A separate record is maintained in respect of each of these for the purposes of managing the project and reporting to the provider as appropriate, but for overall disclosure purposes these have been grouped together in these financial statements as follows:

Enhance fund - to support safe and sustainable transfer of older people from health provision to a secure home environment

National Lottery Mens Health Fund - to develop a city-wide network that supports mens health

Household Support Fund - to support people struggling with the cost of living.

Age and Dementia Friendly programme fund - to deliver programmes focussing on dementia friendly practices that support older people

Third sector support - to support the development and service skills provision of local networks within Leeds

Digital Inclusion and online safety fund - to support media literacy skills and enhance protection from online disinformation.

Transport Connections fund - to support older people in using the transport networks and reduce isolation and loneliness.

Other Health Related awards fund - to help support programmes to enhance well being of older people

Good Practice Mentoring fund - to deliver mentor training sessions on loneliness, isolation and ageism.

Other funds - a range of funds towards specific projects within the overall objectives of the charity

17. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31st March 2025.

18. TAXATION

The charitable incorporated organization is exempt from corporation tax on its charitable activities by virtue of section 505 of the income and Corporation Taxes Act 1988.

Page 23

LEEDS OLDER PEOPLE'S FORUM

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST MARCH 2025

INCOME AND ENDOWMENTS
Donations and legacies
Gifts
Other trading activities
Fundraising events
Investment income
Deposit account interest
Charitable activities
Grants
Contracts
Other income
Sundry income
Total incoming resources
EXPENDITURE
Charitable activities
Wages
Social security
Pensions
Rates and water
Insurance
Telephone
Room hire
Travel
Office and admin costs
Training
Refreshments
Other expenses
Freelance workers and consultants
IT costs
Direct project delivery costs
Website
Grants to institutions
Support costs
Governance costs
Auditors' remuneration
Total resources expended
Net (expenditure)/income		 2025
£
500
551
31,942
2,024,275
245,822
2,270,097
425
2,303,515
487,712
44,257
20,995
11,273
3,231
2,109
3,390
3,938
16,805
6,649
1,045
12,405
102,844
12,577
6,193
-
1,737,432
2,472,855
8,621
2,481,476
(177,961)		 2024
£
353
1,297
13,772
2,383,682
262,356
2,646,038
-
2,661,460
454,537
41,872
20,085
12,395
3,393
2,303
2,675
4,100
16,073
4,814
1,405
3,394
51,245
7,593
25,968
375
1,849,240
2,501,467
8,279
2,509,746
151,714

This page does not form part of the statutory financial statements

Page 24

This page does not form part of the statutory financial statements

Page 24