**Trustees’ Report** About our year and our money **----- Start of picture text -----**
What we did
this year
**----- End of picture text -----**
This is an easy read version of our **Trustees’ Annual Report and Financial Statements for the year ending 31 March 2022** Charity Number 1060002 Page 1 ## **Inside this Report** |**Inside this Report**|| |---|---| |**What is in each section**|**Page number**| |Who is who at Opening Doors|3| |**Trustees Report**
Our Trustees and how we are run
Public Benefit
Our aims
Highlights and our impact
About our money
Future Plans
Trustees’ Responsibilities and Approval|4-5
6
7
8-9
10-14
15
16-17| |Independent Examiner’s report|18| |Statement of Financial Activities|19| |Balance Sheet|20| |Notes to the financial statements|21-34| |Commitment to Easy Read information|35| |Getting in touch with Opening Doors|36| ## **Main Office Accountants** 38a Bull Close Norwich NR3 1SX **Charity number** 1060002 Anglia House 6 Central Avenue St Andrews Business Park Thorpe St Andrew Norwich, NR7 0HR Charity Number 1060002 Page 2 ## **Who is who at Opening Doors Trustee Board members** Sue Bridges Carol Barber Dan Barrett (joined 28 March 2022) Tess Gandy Karen Bunning Hayley Burwood (joined 23rd February 2022) Julie Brociek-Coulton (joined 23rd February 2022) Oliver Marshall ## **Officers** **Chairperson Vice Chairperson Treasurer Secretary** Francis Chennell Janet Brandish Oliver Marshall Robert Harrington **Management Team -** Acting Senior Adviser role **Jo Brown** Charity Number 1060002 Page 3 ## **Our Trustees and how we are run** Our Trustees have checked this Report. They agree it covers everything the law says they need to report on. Some bits of this report are written in hard words. These are in **black writing** in a grey box. These sections must be there to meet the rules and laws about Trustee Reports. The Trustees submit their annual report and the financial statements of Opening Doors (the charity) for the year ended 31 March 2022. The Trustees confirm that the annual report and financial statements of the charity comply with current statutory requirements, the requirements of the charity’s governing document and the provisions of the Statement of Recommended Practice (SORP) “Accounting and Reporting by Charities” issued in 2019 (FRS 102). The charity is constituted under a Charity Commission Scheme and is a registered charity number 1060002. The charity is unincorporated and governed by Constitution (adopted 12 December 1996, amended and adopted 20 January 2005, amended and adopted 19 May 2010, amended and adopted 21 September 2021). Opening Doors has a **Constitution.** This is the set of rules which say what work we can do and how we are run. Opening Doors is registered with the Charity Commission. The Charity Commission checks that charities are being run safely and well. Charity Number 1060002 Page 4 Our Board of Trustees are legally in charge of our charity. They check that Opening Doors is run safely and manage risks to the charity. Our Trustee Board has people with learning disabilities as well as non-disabled allies on the Board. All Trustees work together. Trustees can be on the Board for 3 years. After that they can offer to stay for 3 more years. After 6 years Trustees must have a break for at least 1 year. Opening Doors is a user-led organisation. The organisation is run day-to-day by the Management Committee who all have learning disabilities. The officers of Opening Doors are chosen at the Management Committee and then voted in at the AGM meeting. The Management Committee and the Trustee Board work together. 2 Trustees who have learning disabilities are also Management Committee members. Charity Number 1060002 Page 5 Under the terms of the amended Constitution, and with effect from 19 May 2010, Opening Doors is run on a daily basis by a Management Committee which is elected and co-opted under the terms of the trust deed. To choose new board members, potential new trustees meet the current trustees and are selected with a view to ensuring an appropriate mix of skills and experience. ## **Opening Doors and Public Benefit** Charities have to stick to rules about **Public Benefit.** This means charities must explain how their work is... - �� **Public** - charities must make sure their work makes things better for the public - �� **Benefit** - charities must make sure their work makes things better for people Charities can say what groups of people they support. Opening Doors is a charity for people with learning disabilities. The main work of the charity is training, education and support for people with learning disabilities. Our Trustees understand the Charity Commission guidance about **public benefit** and make sure the work of Opening Doors fits within these rules. Charity Number 1060002 Page 6 ## **Our aims** Our **mission** is for all adults with learning disabilities in Norfolk to be confident individuals, controlling their own lives and making their own decisions, with support from people they can trust. Every charity has aims. These say what the charity is trying to do. Opening Doors has 3 key aims which are set out in our Constitution. **To provide training and education for people with learning disabilities in Norfolk so people learn new skills and gain in confidence to help them take part in their community.** **To train people who do not have a learning disability so they understand the rights and needs of people with learning disabilities.** **To work on things that are important to people with learning disabilities - taking part in research and sharing what we find with other organisations.** **Charity Number 1060002** Page 7 ## **Some of our work this year** (our activity) **Restarting our training written and run by us** ## Training people **without** learning disabilities **20 workers trained** in making information easy read **30 Pharmacy Students trained** about how to support people with learning disabilities **Providing good quality information and advice** **Over 1250 easy read newsletters** containing essential health and wellbeing information sent out **Specialist zoom groups** for wellbeing and LGBT+ held fortnightly **Supporting self advocacy in groups or individually** Norwich group **taught the Sheriff and Mayor of Norwich** about the needs of people with learning disabilities Diss self advocates **tackled their council about digital exclusion in leisure centres** Page ## **and what it has achieved** (our impact) ## Training for people **with** learning disabilities **“I feel more confident 47 people with learning disabilities about going to my and 1 family carer health check now. attended training Thank you”** about getting the most out of their annual learning disability health check **1858 benefit enquiries** supported with advice and information ## **5 PIP reassessments supported** **13 successful advocacy challenges** supported during this year **“Having my Opening Doors Adviser with me helped me cope with the meeting”** Great Yarmouth group members **had their say about planned changes at their local hospital** Cromer group met with council members and **agreed to quality check the accessibility of the new leisure centre** **“We met the council person to say how it is hard for us to sort out passes online”** Charity Number 1060002 Page 9 ## **About our money** ## **How we fund our work** We raise money through bids and grants. Our staff team work **with** us to find funders who will support the work we do. Our information and advice contract with Norfolk County Council finishes this year. From April we will be working with Equal Lives on a new Advocacy Support Contract. We provide an easy read translation service which we charge for. Self advocates with learning disabilities are paid for their time on this work. Opening Doors understands its duty to protect the public, including vulnerable people, from unreasonably intrusive or persistent fundraising approaches and undue pressure to donate, but does not fundraise from the public or use any internal fundraisers or external fundraising agencies for either telephone or faceto-face campaigns and received no fundraising complaints during the year. ## **Managing Risks** Risks are when something could go wrong. For Opening Doors risks are issues that make it hard to do our work, to run out charity well or could mean we have to close. Charity Number 1060002 Page 10 At Opening Doors Trustees are responsible for looking at risks. They have a **risk list** where they work out steps to make things safer for Opening Doors. Having staff training, good policies and safe systems are other ways we manage risk at Opening Doors. Trustees at Opening Doors monitor the principal risks and uncertainties by way of maintaining policies, systems and procedures to mitigate those risks. ## **Reserves policy** Charities have **reserves** which is another word for emergency savings. **Reserves** money is used if a charity has to close. It is used to pay off any bills. At Opening Doors our Trustee Board decides how much **reserves** money to put aside. This is called the **Reserves Policy.** Trustees review this every year. Our Trustees have decided that Opening Doors should have enough **reserves** money to pay its costs for 3 months. Charity Number 1060002 Page 11 **----- Start of picture text -----**
�
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The Trustees have looked carefully at the money and are happy that this is a safe amount of **reserves** for Opening Doors at the moment. **----- Start of picture text -----**
�
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Opening Doors gets given some money to run special projects. We can only spend that money on running those projects. This is called **restricted money** . We have to be able to show what we are spending any **restricted money** on. We keep good records to show how we are using **restricted money** for the right things. If Opening Doors closed we could be asked to pay back some of the **restricted money** for any work we have not done. The amount we could have to pay back is called **restricted reserves.** **£76,565** Opening Doors has **£76,565** of **restricted reserves** at the end of March 2022. Charity Number 1060002 Page 12 **£107,203** Opening Doors also has things we own. This could be equipment, computers and furniture we have bought. We only count things we will own for more than 1 year. These things we own are called **fixed assets** . We add up how much money these things are worth. We have to remember that if we sold them we would get less money than we paid for them. If we add up all our money and take away our **fixed assets** and our **restricted reserves** we can see how much is left. This money is called **free reserves.** Opening Doors has **£107,203** of **free reserves** at the end of March 2022. Charity Number 1060002 Page 13 ## **Our money this year** **----- Start of picture text -----**
The money we have been
given or earnt
£256,841
The money we spent
£244,695
The difference between
our spend and earnings
+ £12,146
We have been given
more than we spent
During this year we got more
in
money to Opening Doors than
we spent
**----- End of picture text -----**
Each bag this size Each bag this size Each bag this size shows £100,000 shows £10,000 shows £1,000 Charity Number 1060002 Page 14 ## **Our future plans** ## **Tell more people with learning disabilities** **about what we do -** we want to take part in community activities like Pride and other events so people know they would be welcome at Opening Doors. **Review our charity** - Trustees had an organisational review done this year. We want to put the plans and advice into action to make sure our Trustee Board is working safely and well. - we **Keep Opening Doors safely funded** want to look at different ways to fund the work that we do. We want to work on the things that we sell like training and easy read services. **Re-write our Big Plan** - we want to re-write our Big Plan so Management Committee are looking to the future and making exciting plans for the organisation. Charity Number 1060002 Page 15 There are some very **hard words** about what things Trustees must do. This is called ## **The Trustees’ Responsibility Statement.** The Trustees are responsible for preparing the Trustees’ Annual Report 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 & Wales 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 of the charity for that period. In preparing these financial statements, the Trustees are required to: - select suitable accounting policies and then apply them consistently - observe the methods and principles in the Charities SORP 2019 (FRS 102) - make judgements and estimates that are reasonable and prudent - state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements - prepare the financial statements on the ongoing concern basis unless it is inappropriate to presume that the charity will continue in operation The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charities (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. The Trustees are responsible for the maintenance and integrity of the charity and financial information included on the charity’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. Charity Number 1060002 Page 16 ## **Report Approved** Date approved: 23-11-2022 **Oliver Marshall** **Karen Bunning** **On behalf of the Opening Doors Board of Trustees** Charity Number 1060002 Page 17 ## **OPENING DOORS** # **INDEPENDENT EXAMINERS REPORT FOR THE YEAR ENDED 31 MARCH 2022** I report to the charity trustees on my examination of the accounts for the charity for the year ended 31 March 2022 which are set out on pages 19-34. ## **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 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** Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales (ICAEW), which is one of the listed bodies. I have completed by examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: - 1 accounting records were not kept in respect of the charity as required by section 130 of the Act: or - 2 the accounts do not accord with those records; or - 3 the accounts do 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. ## **Helena Wilkinson FCA DChA** ## **Price Bailey LLP, Chartered Accountants** Anglia House, 6 Central Avenue Thorpe St Andrew Norwich, Norfolk NR7 0HR Date: 08 December 2022 Page 18 Charity Number 1060002 ## **OPENING DOORS** ## **STATEMENT OF FINANCIAL ACTIVITIES** ## **(INCORPORATING INCOME AND EXPENDITURE ACCOUNT)** |||**Restricted**|**Unrestricted**|**Total Funds**|
**Total Funds**| |---|---|---|---|---|---| |||**Funds 2022**|
**Funds 2022**|
**2022**|
**2021**| ||**Notes**|
**£**|**£**|**£**|**_£_**| |**INCOME**|||||| |Donations and legacies|2|123,109|15,165|138,274|180,380| |_Income from Charitable activities:_|||||| |Training, education and support
for people who have learning|3|
-|117,419|117,419|110,666| |Investment income||-|19|19|32| |Other income||-|1,129|1,129|14,611| |**TOTAL INCOME**||123,109|133,732|256,841|305,689| |**EXPENDITURE**|||||| |Costs of raising funds|4|-|18,132|18,132|8,255| |_Expenditure on charitable_|||||| |_activities:_|||||| |Training, education and support
for people who have learning|5|99,243|127,320|226,563|211,640| |**TOTAL EXPENDITURE**||99,243|145,452|244,695|219,895| |**NET INCOME/EXPENDITURE**|||||| |**AND NET MOVEMENT IN FUNDS**||23,866|(11,720)|12,146|85,794| |**FOR THE YEAR**|||||| |Transfers after net income for the
year||(9,090)|9,090|-|-| |Total funds at 1 April 2021||61,789|128,535|190,324|104,530| |**TOTAL FUNDS AT 31 MARCH 2022**||76,565|125,905|202,470|190,324| |The statement of financial activities includes all gains and losses||||recognised|in the year.| Charity Number 1060002 Page 19 ## **OPENING DOORS** ## **BALANCE SHEET** ## **AT 31 MARCH 2022** |**Notes**
**FIXED ASSETS**
Tangible fixed assets
10
**CURRENT ASSETS**
Debtors
11
Cash at bank and in hand
Creditors: Amounts due
within one year
12
**NET CURRENT ASSETS**
**TOTAL ASSETS LESS**
Restricted funds
13
Unrestricted funds
13
**TOTAL FUNDS**|**£**
-
5,559
225,378
230,937
(47,169)|**2022**
**£**
**£**
18,702
-
24,871
189,032
213,903
(33,085)
183,768
202,470
76,565
125,905
202,470|**2021**
**£**
9,506
180,818| |---|---|---|---| ||||190,324| ||||61,789
128,535| ||||190,324| The financial statements were approved by Trustees on 28 June 2022 and are signed on their behalf by: **Oliver Marshall Karen Bunning** The notes on pages 19 to 34 form part of these financial statements Charity Number 1060002 Page 20 **1 ACCOUNTING POLICIES** ## **OPENING DOORS** # **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022** ## **General Information** Opening Doors is a Charity limited by guarantee incorporated in England and Wales under the Companies Act 2011. The registered office is 38a Bull Close, Norwich, Norfolk, NR3 1SX. The financial statements are prepared in sterling, which is the functional currency of the Charity. Monetary amounts in these financial statements are rounded to the nearest £. ## **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 Standard applicable in the UK and the Republic of Ireland (FRS 102) - (effective 1 January 2019) - Charities SORP 2019 (FRS 102)) and the Charities Act 2011. The financial statements have been prepared to give us a “true and fair” view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a “true and fair view”. This departure has involved following Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from April 2005 which has since been withdrawn. Opening Doors meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy. The charity, being small in size, has used exemption provided by Charities SORP (FRS 102) under which it is not required to include a cash flow statement as part of the financial statements. ## **Fund accounting** Unrestricted funds are those which are available for the general purposes of the Charity at the discretion of the Trustees. Restricted funds are those which have been received for undertaking an activity specified by the donor. Charity Number 1060002 Page 21 ## **OPENING DOORS** # **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022** ## **1 ACCOUNTING POLICIES continued** ## **Going concern** The ongoing Covid19 pandemic has impacted on the work of Opening Doors throughout this financial year. Project outcomes and timetables have been repeatedly altered in response to government advice and restrictions. In recognition of the additional vulnerability of many people with learning disabilities the charity has balanced provision of essential support and key activities with the in creased costs of doing this as safely as possible. Opening Doors faces challenges over the next 3 years as the charity balances reductions in key funding sources alongside the need for essential growth and development post-Covid 19. Following a detailed organisational review, the charity moved forward with a recognised need to address structural issues and diversify funding. Budgets and forecasts have been prepared for a period of 12 months from the date of approval of the financial statements and as a result, the Trustees’ assessment is that Opening Doors will remain a going concern 12 months from the date of approval of these accounts. Therefore these accounts are prepared on a going concern basis. ## **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, its is probable that the income will be received and the amount can be measured reliably Income is generated through donations, grants and other sources ## **Expenditure** Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following headings: - �� Costs of raising funds comprise the apportionment of staff costs to this area on the basis of time spent raising funds; - �� Expenditure on charitable activities includes that which related directly to fulfilling the charitable objectives of the Charity, as outlined in the Trustees’ Report. Charity Number 1060002 Page 22 **1 ACCOUNTING POLICIES continued** ## **OPENING DOORS** # **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022** ## **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 back office costs, finance, personnel, payroll and governance costs which support the Charity’s activities. These costs have been allocated to expenditure on charitable activities. Governance costs are included in support costs and relate to the direct running of the Charity, allowing it to operate and generate the information required for public accountability. They include the costs of accounts preparation and independent examination. ## **Tangible Fixed Assets** Individual fixed assets costing £400 or more are capitalised at cost and are depreciated over their estimated useful economic lives on a straight line basis as follows; |**Asset category**|**Annual Rate**| |---|---| |Leasehold improvements|33% straight line| |Furniture, fittings and equipment|25% reducing balance| |Computer equipment|33% reducing balance| ## **Debtors and creditors receivable / payable within one year** Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in expenditure. Creditors are recognised when 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 are normally recognised at their settlement amount. ## **Cash at bank and in hand** Cash at bank and in hand includes cash held in bank accounts. There are no short term investments. Charity Number 1060002 Page 23 ## **OPENING DOORS** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022** ## **1 ACCOUNTING POLICIES continued** ## **Financial instruments** The Charity only has financial assets and liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value. Financial assets include trade debtors and accrued income (but exclude prepayments). Financial liabilities include trade creditors and accruals but exclude social security and other taxes. ## **Pensions** The Charity provides a defined contribution pension scheme, whereby the charity and its staff each fund the scheme, managed by a third party provider, the assets of which are held by the provider separately from the assets of the charity. The pension charge in the financial statements represents the amounts payable by the charity to the fund in respect of the period. ## **Corporation tax** The Charity is exempt from taxation in respect of income and capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to the charitable purposes. ## **Judgements and key sources of estimation uncertainty** In the application of the Charity’s accounting policies, which are described above, the Trustees are required to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from those estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods. The Trustees do not consider that there are any critical judgments or sources of estimation uncertainly in the financial statements. Charity Number 1060002 Page 24 ## **OPENING DOORS** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022** ## **2 DONATIONS AND LEGACIES** |**3**
**INCOME FROM CHARITABLE ACTIVITIES**
**Restricted**
**2022**
**£**
**Unrestricted**
**2022**
**£**
Donations
-
15,165
Grants
123,109
-
123,109
15,165
**Restricted**
**2021**
**£**
**Unrestricted**
**2021**
**£**
Donations
-
29,472
Grants
150,908
-
150,908
29,472
**Restricted**
**2022**
**£**
**Unrestricted**
**2022**
**£**
Training, education and
support for people with
learning difficulties
-
117,419
**Restricted**
**2021**
**£**
**Unrestricted**
**2021**
**£**
Training, education and
support for people with
learning difficulties
9,000
101,666|**Total**
**2022**
**£**
15,165
123,109
138,274
**Total**
**2021**
**£**
29,472
150,908
180,380
**Total**
**2022**
**£**
117,419
**Total**
**2021**
**£**
110,666| |---|---| Charity Number 1060002 Page 25 ## **OPENING DOORS** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022** ## **4 COSTS OF RAISING FUNDS** ||||**Restated**| |---|---|---|---| |||**Unrestricted**|**Unrestricted**| ||**Notes**||| |||**Funds**|**Funds**| |||**2022**|**2021**| |Fundraisers expenses||8,969|6,160| |Support fees|6|9,163|2,096| |||18,132|8,255| ## **5 EXPENDITURE ON CHARITABLE ACTIVITIES** |Training, education and support for
people who have learning difficulties
Training, education and support for
people who have learning difficulties|**Direct**
**costs**
**2022**
**£**
**Support**
**costs**
**2022**
**£**
**Total**
**2022**
**£**
203,163
23,400
226,563
**Direct**
**costs**
**2021**
**£**
**Support**
**costs**
**2021**
**£**
**Total**
**2021**
**£**
197,743
13,897
211,640| |---|---| In 2022 the expenditure on charitable activities was £226,563 (2021: £211,640) of which £127,330 (2021: £73,719) was expenditure from unrestricted funds and £99,243 (2021: £137,921) was expenditure from restricted funds. Charity Number 1060002 Page 26 ## **OPENING DOORS** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022** ## **6 SUPPORT COSTS** |**Cost type**
**Notes**
Legal and professional
Admin support
Sundry support costs
Depreciation
Governance costs
Accountancy
9
Conference and AGM expenditure
**Total**|**2022**
**£**
5,392
3,982
2,010
4,315
3,144
4,557
**23,400**|**2021**
**£**
1,865
2,948
2,269
2,147
3,390
1,278
**13,897**| |---|---|---| Support costs have been allocated to charitable activities on the basis of actual use. All wages and salaries costs are considered to relate to activities undertaken directly by the charity and have been classified as such this year. ## **7 STAFF COSTS** ||**2022**|**2021**| |---|---|---| ||**£**|**£**| |Staff costs were as follows:||| |Wages and salaries|139,031|146,168| |Employer NIC|7,631|8,518| |Other pension costs|5,174|5,586| ||151,836|160,272| |The average monthly number of employees during the year was as follows:||| ||**2022**|**2021**| ||**No.**|**No.**| |Employees|7|7| |The charity considers its key management personnel to comprise one Senior||| |Adviser (2021: two Senior Advisers).The total employee benefits including employer||| |pension contributions of the key management personnel were£37,943(2021:||£39,060).| |No employee has employee benefits in|excess of £60,000 (2021:none).|| Charity Number 1060002 Page 27 ## **OPENING DOORS** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022** **8 NET INCOME/(EXPENDITURE)** ||**2022**|**2021**| |---|---|---| ||**£**|**£**| |This is stated after charging:||| |Depreciation of tangible fixed assets|4,315|2,147| |Pension costs|5,174|5,586| |Operating lease commitments for land and buildings|6,450|6,450| ## **9 INDEPENDENT EXAMINER’S RENUMERATION** |Independent examination fees
Fees payable to the Charity’s Independent Examiner|**2022**
**£**
**2021**
**£**
1,782
2,370
1,122
1,020
2,904
3,390| |---|---| ## **10 TANGIBLE FIXED ASSETS** ||**Leasehold**|**Furniture, fittings**|**Computer**|| |---|---|---|---|---| ||**Improvements**|**and equipment**|**equipment**|**Total**| ||**£**|
**£**|**£**|**£**| |**COST**||||| |At 1 April 2021|19,435|32,296|36,804|88,535| |Additions|1,175|3,429|8,907|13,511| |At 31 March 2022|20,610|35,725|45,711|102,046| |**DEPRECIATION**||||| |At 1 April 2021|19,435|27,085|32,509|79,029| |Charge for the year|49|1,853|2,413|4,315| |At 31 March 2022|19,484|28,938|34,922|83,344| |**NET BOOK VALUE**||||| |As 31 March 2022|1,126|6,787|10,789|18,702| |||||| |As 31 March 2021|-|5,211|4,295|9,506| Charity Number 1060002 Page 28 ## **OPENING DOORS** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022** |**11**
**DEBTORS**
**12**
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Trade debtors
Accrued income
Prepayments
Accruals
Social security and other taxes
Deferred income
**Deferred Income**
Deferred income at 1 April 2021
Resources deferred during the year
Amounts released from previous years
Deferred income at 31 March 2022|**2022**
**£**
1,656
2,190
1,713
5,559
**2022**
**£**
7,211
2,878
37,080
47,169
**2022**
**£**
22,648
37,080
(22,648)
37,080|**2021**
**£**
24,412
459
-| |---|---|---| |||24,871| |||**2021**
**£**
6,624
3,813
22,648| |||33,085| |||**2021**
**£**
-
22,648
-| |||22,648| Deferred income relates to grant income for the period 1 April 2022 onwards. Charity Number 1060002 Page 29 ## **OPENING DOORS** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022** ## **13 STATEMENT OF FUNDS** |**2022**
**UNRESTRICTED FUNDS**
General funds
**RESTRICTED FUNDS**
Lottery Main Grant
People’s Health Trust, Diss Office
HPFT - SA training & advocacy
Disability Action DPO Grant,
Covid Fund
National Lottery Covid Support
Adviser
Postcode Places Trust
Broadland Meridian -
Mental Health and Wellbeing
Groundwork Comic Relief
Covid Community Fund
People’s Health Trust,
Great Yarmouth
RMS - Mencap Let’s Get Digital
Norfolk Community Fund
Total restricted funds
**Total funds 2022**|**Brought**
**forward**
**£**
128,535
41,653
4,193
4,627
1,357
9,959
-
-
-
-
-
-
61,789
**190,324**|**Income**
**£**
133,732
70,654
2,625
-
1,228
-
18,531
4,924
7,000
9,407
7,340
1,400
123,109
**256,841**|**Expenditure**
**£**
(145,452)
(61,518)
(6,818)
(4,627)
(2,585)
(6,133)
(2,960)
(1,677)
(5,836)
(5,740)
(1,349)
-
(99,243)
**(244,695)**|**Transfers**
**In/Out**
**£**

9,090
-
-
-
-
-
-
-
(1,164)
(1,935)
(5,991)
-
(9,090)
**-**|**Carried**
**forward**
**£**
125,905
50,789
-
-
-
3,826
15,571
3,247
-
1,732
-
1,400
76,565
**202,470**| |---|---|---|---|---|---| The transfers relate to fixed assets which have been capitalised during the year and funded by restricted funds. Charity Number 1060002 Page 30 ## **OPENING DOORS** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022** ## **13 STATEMENT OF FUNDS** |**2021**
**UNRESTRICTED FUNDS**
General funds
**RESTRICTED FUNDS**
Lloyds Bank Foundation
Mrs Smith and Mount Trust
Better Together Loneliness Project
HPFT for Broadland Clinic
Bupa Foundation Project
Lottery main Grant
Edward Gostling Foundation Diabetes
Better Together Loneliness Project
People’s Health Trust, Diss Office
Norfolk Community Fund Grant
HPFT - SA training and advocacy
Lloyds Bank Foundation Grant
National Lottery Covid19 Response
Groundwork Comic Relief
Disability Action DPO Grant,Covid Fund
National Lottery Covid Adviser
Total restricted funds
**Total funds 2021**||**Brought**
**forward**
**£**
64,728
2,079
531
750
3,750
12,997
18,680
1,015
-
-
-
-
-
-
-
-
-
39,802
**104,530**||**Income**
**£**
**Expenditure**
**£**
145,781
(81,974)
-
(2,079)
4,797
(5,328)
-
(750)
-
(3,750)
-
(12,997)
65,319
(42,346)
-
(1,015)
8,250
(8,250)
13,122
(8,929)
25,791
(25,791)
9,000
(4,373)
7,266
(7,266)
9,748
(9,748)
2,996
(2,996)
3,660
(2,303)
9,959
-
159,908
137,921
**305,689**
**(219,895)**||**Carried**
**forward**
**£**
128,535
-
-
-
-
-
41,653
-
-
4,193
-
4,627
-
-
-
1,357
9,959| |---|---|---|---|---|---|---| |||||||| |||||||61,789| |||||||| |||||||**190,324**| Charity Number 1060002 Page 31 ## **OPENING DOORS** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022** ## **13 RESTRICTED FUNDS DETAIL (continued)** The **Healthy, Happy, Safe community learning project** is funded by **The National Lottery Community Fund** and ends in June 2023 The weekly **Diss Community Office** project was funded by **People’s Health Trust** and ended in March 2022 **Advocacy Work in Broadland Clinic** is funded by **HPFT** and ends in September 2021 The **DPO Emergency Covid-19 Fund** enabled **specialist zoom support groups** for people with learning disabilities and ended in June 2021 A **Covid Support Adviser** is funded by the **National Lottery Community Fund** and ends in May 2022 An **LGBT+ Project** is funded by **Postcode Places Trust** and ends in January 2023 A fortnightly online **Wellbeing Wednesday group** is funded by **Broadland Meridian Mental Health and Wellbeing Fund** and ends in November 2022 Supporting **Trustee and Management Committee meet-up** s was funded by **Comic Relief** and ended in December 2021 **Great Yarmouth Advocacy Group** is funded by **People’s Health Trust** and ends in September 2023 Enabling people to get online through the **Let’s Get Digital Project** was funded by **Mencap** and ends in April 2022 **Norfolk Community Fund** funded **Household Support Fund Grants** to support people with rising fuel and food costs and ends in April 2022 The **Confident Traveller Project** was funded by **Mrs Smith and Mount Trust** and ended in June 2021 Work to **reduce loneliness and social isolation** in Norwich, East and South Norfolk was funded by **Better Together Norfolk** and ended in March 2021 **Norfolk Community Fund** funded a range of activities including - production and postage of an **Easy Read Newsletter** which ended in June 2020 - opening up the office in a Covid Safe manner and **1:1 meet-ups** which ended in December 2020 - **Core Costs support** which ends in May 2021 - **My Covid Winter project** which ended in March 2021 **Criminal Justice work** including support for the Transforming Care Experts Group was funded by **Lloyds Bank Foundation** and ended in May 2020 A **Mental Health and Wellbeing peer learning** and support project was funded by the **Bupa Foundation** and ended in July 2020 A **Diabetes Peer support** project was funded by **Edward Gostling Foundation** and ended in January 2021 **National Lottery Covid Response** enabled **support for Management Committee** members with learning disabilities to engage with their roles and to stay user led ended in March 2021 Safe re-opening and wider distribution of the **accessible newsletter** was funded by the **Lloyds Bank Foundation React Fund** and ended in December 2020 Charity Number 1060002 Page 32 ## **OPENING DOORS** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022** ## UNRESTRICTED FUNDS The unrestricted funds are available to be spent for any of the purposes of the charity. ## **14 ANALYSIS OF NET ASSETS BETWEEN FUNDS** |Fixed assets
Current assets
Creditors due within one year
Fixed assets
Current assets
Creditors due within one year|**Restricted**
**funds**
**2022**
**£**
**Unrestricted**
**funds**
**2022**
**£**
**Total**
**funds**
**2022**
**£**
-
18,702
18,702
76,565
154,372
230,937
-
(47,169)
(47,169)
76,565
125,905
202,470
**Restricted**
**funds**
**2021**
**£**
**Unrestricted**
**funds**
**2021**
**£**
**Total**
**funds**
**2021**
**£**
-
9,506
9,506
61,789
152,114
213,903
-
(33,085)
(33,085)
61,789
128,535
190,324| |---|---| ## **15 PENSION COMMITMENTS** At the year end the charity operated two defined contribution pension schemes, NEST Pension Scheme and St James's Place Pension Scheme. The assets of the schemes are held separately from those of the charity in independently administered funds. The total pension cost charge represents contributions payable by the charity to the funds and amounted to £5,174 (2021: £5,586). No amounts are outstanding at year end (2021: £Nil). Charity Number 1060002 Page 33 ## **OPENING DOORS** **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022** ## **16 RELATED PARTIES** In their roles as Trustees, the Trustees give their time and expertise freely without any form of remuneration or other benefit in cash or kind. However as part of their roles as self-advocates, 3 Trustees were paid involvement fees totalling £908 in the year ended 31 March 2022. In the year ended 31 March 2021, 4 Trustees were paid involvement fees totalling £515. Trustees expenses were incurred during the year for travel totalling £968 for 4 trustees (2021: 2 trustees £54). All payments made to trustees as self advocates are in line with the charity’s constitution. There were no other related party transactions (2021: none). Charity Number 1060002 Page 34 **01603 631433** ## **We are committed to providing Easy Read information** We try to use simple words and pictures as much as we can in everything we do. We know the legal parts in **black writing** in this report are not in Easy Read. They have to be there to meet the laws about Trustee Reports. We run training about **making information accessible.** This is a half-day course where we will teach the important things to consider if you are making easy read. We also provide an Easy Read translation and checking service. We can take your information and translate it into easy read Call us to find out more about what we offer. ## **admin@openingdoors.org.uk** Page **----- Start of picture text -----**
How to get in touch with us
Opening Doors, 38a Bull Close,
Norwich, NR3 1SX
01603 631433
admin@openingdoors.org.uk
www.openingdoors.org.uk
@OpeningDoorsLD
@OpeningDoorsLD
**----- End of picture text -----**
Charity Number 1060002 Page 36