**Trustees’ Report** About our year and our money
**What we did this year** This is an easy read version of our **Trustees’ Annual Report and Financial Statements for the year ending 31 March 2023**
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’ Approval|4-6
7
8
9-10
11-15
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**
Carol Barber (left 15 March 2023)
Julie Brociek-Coulton (left 14 April 2023)
Cathy Huston (joined 12 April 2023)
Dan Barrett (left 15 February 2023)
Karen Bunning (left 15 February 2023)
Oliver Marshall
Janet Brandish (joined 17 May 2023)
Hayley Burwood (left 15 February 2023)
Rachael Wishart (joined 17 May 2023)
Sue Bridges (joined 28 March 2022)
Tess Gandy (left 23 November 2023)
## **Officers**
**Chairperson** Francis Chennell
**Vice Chairperson Treasurer Secretary** Janet Brandish Oliver Marshall Robert Harrington
**Jo Brown** Senior Adviser
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 2023.
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, amended and adopted 28 June 2022).
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
## **Recruiting Trustees**
Our Trustee Board are responsible for recruiting new members to their Board.
They have a recruitment pack which explains how the board works and how to apply.
Step 1 - application form.
This gives people a chance to say why they think they would be a good Trustee and what skills they can bring.
It helps the Board decide who to interview.
Step 2 - informal interview
Trustees meet people who want to join the Board to ask them some questions.
They use the same questions with each person and use this to choose who to invite to step 3.
Step 3 - Sit in on a Board meeting
As part of applying to be a trustee, people are invited to a Board meeting to see how it works. Trustees then vote on whether to formally invite the person to join the Board.
Step 4 - formal invite and checks
If the applicant wants to go ahead they fill in forms and go through some checks before being listed on the Charity Commission site.
Charity Number 1060002 Page 6
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 follow the 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.
Opening Doors’ main work 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 7
## **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 8
## **Some of our work this year** (our activity) **and what we achieved** (our impact)
• **Writing and running training, doing it ourselves**
• **Training people with learning disabilities**
**Training workers, students and professionals**
•
**Writing and running training courses to teach our friends and peers**
**“I just love doing training it makes me feel confident and a better person”**
**Trained 130 students studying Speech and Language Therapy and Pharmacy courses**
**“It is actually about rights and fairness - people truly ‘** _**get**_ **’ that when we train them”**
**94 workers and “I think workers will professionals understand us better completed our easy after they have been read training course to our training”**
Charity Number 1060002 Page 9
**Running free-to-access self advocacy groups**
•
**Providing good quality individual advocacy support**
•
**Speaking up on things that affect the lives of people with learning disabilities in Norfolk**
•
**Run groups across Norfolk and online helping people learn new things, speak up in a safe space and be themselves**
**“I am safe at my advocacy group. It is somewhere I can speak up and not be scared”**
**Supported people with learning disabilities with difficult issues 342 times through individual advocacy**
**“I never would have spoken up without an Adviser with me, I don’t know what I would have done”**
**Run a Health Experts group who have spoken up about eye care, hearing tests and mental health support**
**“I want to make sure diabetes care is good and men know breast cancer can happen to them”**
Charity Number 1060002 Page 10
## **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.
We have been 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.
## **Managing Risks**
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 face-to-face campaigns and received no fundraising complaints during the year.
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 11
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 12
**----- Start of picture text -----**
✓
**----- End of picture text -----**
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 -----**
**----- End of picture text -----**
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.**
**£40,268**
Opening Doors has **£40,268** of **restricted reserves** at the end of March 2023 **(2022: £76,565)** .
Charity Number 1060002 Page 13
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.**
**£117,507**
Opening Doors has **£117,507** of **free reserves** at the end of March 2023 **(2022: £107,203)**
Charity Number 1060002 Page 14
## **Our money this year**
**----- Start of picture text -----**
The money we have been
given or earnt
£279,957
The money we spent
£311,071
The difference between
our spend and earnings
- £31,144
We have spent more than
we have been given
During this year Opening Doors
has spent more money than we
have been given
**----- 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 15
## **Our future plans**
- **Start a communication group** to plan our publicity, this is how we tell people about what we are doing so more people get to know about us.
**Get new Volunteers** - volunteers are brilliant but we stopped working hard to find and train them during Covid.
We are ready to try again.
**Keep Opening Doors safely funded** - we 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.
**Make BIG PLANS for the future** - we want to spend time thinking carefully so our new Big Plan helps us grow and do new things
Charity Number 1060002 Page 16
## **Report Approved**
Date approved: 1st August 2023
**----- Start of picture text -----**
Janet Brandish Sue Bridges
Cathy Huston Oliver Marshall
Rachael Wishart Date:
**----- End of picture text -----**
Charity Number 1060002 Page 17
## **OPENING DOORS**
# **INDEPENDENT EXAMINERS REPORT FOR THE YEAR ENDED 31 MARCH 2023**
I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 March 2023 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: 19 September 2023
Charity Number 1060002 Page 18
## **OPENING DOORS**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2023**
|||**Restricted**|**Unrestricted**|**Total Funds**|**Total Funds**|
|---|---|---|---|---|---|
|||**Funds 2023**|
**Funds 2023**|
**2023**|
**2022**|
||**Notes**|
**£**|**£**|**£**|**_£_**|
|**INCOME**||||||
|Donations and legacies|2|103,912|27,114|131,026|138,274|
|_Income from Charitable activities:_||||||
|Training, education and support||||||
|for people who have learning|3|
-|148,561|148,561|117,419|
|disabilities||||||
|Investment income||-|370|370|19|
|Other income (CJRS)||-|-|-|1,129|
|**TOTAL INCOME**||103,912|176,045|279,957|256,841|
|**EXPENDITURE**||||||
|Costs of raising funds|4|-|23,199|23,199|18,132|
|_Expenditure on charitable_||||||
|_activities:_||||||
|Training, education and support||||||
|for people who have learning|5|139,363|148,509|287,872|226,563|
|disabilities||||||
|**TOTAL EXPENDITURE**||139,363|171,708|311,071|244,695|
|**NET (EXPENDITURE)/INCOME**||||||
|**BEING NET MOVEMENT IN FUNDS**||(35,451)|4,337|(31,114)|12,146|
|**FOR THE YEAR**||||||
|Transfers after net (expenditure)/
income for the year||(846)|846|-|-|
|Total funds at 1 April 2022||76,565|125,905|202,470|190,324|
|**TOTAL FUNDS AT 31 MARCH 2023**||40,268|131,088|171,356|202,470|
|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 2023**
|**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**
**CURRENT LIABILITIES**
Restricted funds
13
Unrestricted funds
13
**TOTAL FUNDS**|**£**
9,036
163,588
172,624
(14,849)|**2023**
**£**
**£**
13,581
-
5,559
225,378
230,937
(47,169)
157,775
171,356
40,268
131,088
171,356|**2022**
**£**
18,702
183,768|
|---|---|---|---|
||||202,470|
||||76,565
125,905|
||||202,470|
The financial statements were approved by Trustees on **1 August 2023** and are signed on their behalf by:
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 2023**
## **General Information**
Opening Doors is a Charity incorporated in England and Wales under the Charities 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 2023**
## **1 ACCOUNTING POLICIES continued**
## **Going concern**
Like many in the Charity sector, Opening Doors faces challenges over the next years as the charity balances reductions in key funding sources increasing costs and demands for their services.
Following an organisational review the charity now moves forward with strategic planning, with the aim of ensuring that the charity has a firm and well-costed set of strategic aims along with a robust plan for making them happen.
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 2023**
## **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 2023**
## **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 2023**
## **2 DONATIONS AND LEGACIES**
|**3**
**INCOME FROM CHARITABLE ACTIVITIES**
**Restricted**
**2023**
**£**
**Unrestricted**
**2023**
**£**
Donations
-
27,114
Grants
103,912
-
103,912
27,114
**Restricted**
**2022**
**£**
**Unrestricted**
**2022**
**£**
Donations
-
15,165
Grants
123,109
-
123,109
15,165
**Restricted**
**2023**
**£**
**Unrestricted**
**2023**
**£**
Training, education and
support for people with
learning difficulties
-
148,561
**Restricted**
**2022**
**£**
**Unrestricted**
**2022**
**£**
Training, education and
support for people with
learning difficulties
-
117,419|**Total**
**2023**
**£**
27,114
103,912
131,026
**Total**
**2022**
**£**
15,165
123,109
138,274
**Total**
**2023**
**£**
148,561
**Total**
**2022**
**£**
117,419|
|---|---|
Charity Number 1060002 Page 25
## **OPENING DOORS**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023**
## **4 COSTS OF RAISING FUNDS**
||||**Restated**|
|---|---|---|---|
|||**Unrestricted**|**Unrestricted**|
||**Notes**|||
|||**Funds**|**Funds**|
|||**2023**|**2022**|
|Fundraisers expenses||4,710|8,969|
|Support fees|6|18,489|9,163|
|||23,199|18,132|
## **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**
**2023**
**£**
**Support**
**costs**
**2023**
**£**
**Total**
**2023**
**£**
257,563
30,309
287,872
**Direct**
**costs**
**2022**
**£**
**Support**
**costs**
**2022**
**£**
**Total**
**2022**
**£**
203,163
23,400
226,563|
|---|---|
In 2023 the expenditure on charitable activities was £287,872 (2022: £226,563) of which £148,509 (2022: £127,330) was expenditure from unrestricted funds and £139,363 (2022: £99,243) was expenditure from restricted funds.
Charity Number 1060002 Page 26
## **OPENING DOORS**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023**
## **6 SUPPORT COSTS**
|**Cost type**
**Notes**
Legal and professional
Admin support
Sundry support costs
Depreciation
Governance costs
Accountancy
9
Conference and AGM expenditure
**Total**|**2023**
**£**
568
418
2,934
5,967
6,530
13,892
**30,309**|**2022**
**£**
5,392
3,982
2,010
4,315
3,144
4,557
**23,400**|
|---|---|---|
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**
||**2023**|**2022**|
|---|---|---|
||**£**|**£**|
|Staff costs were as follows:|||
|Wages and salaries|175**,**168|139,031|
|Employer NIC|10,843|7,631|
|Pension costs|6,645|5,174|
||192,656|151,836|
|The average monthly number of employees during the year was as follows:|||
||**2023**|**2022**|
||**No.**|**No.**|
|Employees|8|7|
|The charity considers its key management personnel to comprise one Senior|||
|Adviser (2022: 1 Senior Adviser).The total employee benefits including employer|||
|pension contributions of the key management personnel were£39,059 (2022:||£37,943).|
|No employee has employee benefits in|excess of £60,000 (2022:none).||
Charity Number 1060002 Page 27
## **OPENING DOORS**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023**
**8 NET INCOME/(EXPENDITURE)**
|**NET INCOME/(EXPENDITURE)**|||
|---|---|---|
|**NDEPENDENT EXAMINER’S RENUMERATION**
**ANGIBLE FIXED ASSETS**
This is stated after charging:
Depreciation of tangible fixed assets
Pension costs
Operating lease commitments for land and buildings
Independent examination fees
Fees payable to the Charity’s Independent Examiner
in respect of other services
**Leasehold**
**Improvements**
**£**
**Furniture, fittings**
**and equipment**
**£**
**COST**
At 1 April 2022
20,610
35,725
Additions
-
-
At 31 March 2023
20,610
35,725
**DEPRECIATION**
At 1 April 2022
19,484
28,938
Charge for the year
392
1,697
At 31 March 2023
19,876
30,635
**NET BOOK VALUE**
As 31 March 2023
734
5,090
As 31 March 2022
1,126
6,787|**2023**
**£**
5,967
6,645
6,450
**2023**
**£**
3,360
1,170
4,530
**Computer**
**equipment**
**£**
45,711
846
46,557
34,922
3,878
38,800
7,757
10,789|**2022**
**£**
4,315
5,174
6,450|
|||**2022**
**£**
1,782
1,122
2,904|
|||**Total**
**£**
102,046
846
102,892
83,344
5,967
89,311
13,581|
|||18,702|
- **9 INDEPENDENT EXAMINER’S RENUMERATION**
## **10 TANGIBLE FIXED ASSETS**
Charity Number 1060002 Page 28
## **OPENING DOORS**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023**
|**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 2022
Resources deferred during the year
Amounts released from previous years
Deferred income at 31 March 2023|**2023**
**£**
946
5,240
2,850
9,036
**2023**
**£**
11,432
3,417
-
14,849
**2023**
**£**
37,080
-
(37,080)
-|**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|
Deferred income relates to grant income for the period 1 April 2023 onwards.
Charity Number 1060002 Page 29
## **OPENING DOORS**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023**
## **13 STATEMENT OF FUNDS**
|**2023**
**UNRESTRICTED FUNDS**
General funds
**RESTRICTED FUNDS**
Lottery Main Grant
People’s Health Trust, Diss Office
National Lottery Covid Support
Adviser
Postcode Places Trust
Broadland Meridian - Mental
Health and Wellbeing
People’s Health Trust, Great
Yarmouth
Norfolk Community Fund
Broadland Clinic
Volunteer Co-ordinator
Love Norfolk
Norfolk Household Support
Fund
Anne French
Total restricted funds
**Total funds 2023**|**Brought**
**forward**
**£**
125,905
50,789
-
3,826
15,571
3,247
1,732
1,400
-
-
-
-
-
76,565
**202,470**||**Income**
**£**
**Expenditure**
**£**
176,045
(171,708)
42,085
(64,306)
2,625
(2,625)
-
(3,826)
-
(11,441)
-
(3,247)
15,680
(15,491)
10,865
(12,265)
15,607
(15,607)
10,000
(3,505)
4,000
(4,000)
2,050
(2,050)
1,000
(1,000)
103,912
(139,363)
**279,957**
**(311,071)**|**Transfers**
**In/Out**
**£**
846
-
-
-
(846)
-
-
-
-
-
-
-
-
(846)
**-**|**Carried**
**forward**
**£**
131,088
28,568
-
-
3,284
-
1,921
-
-
6,495
-
-
-|
|---|---|---|---|---|---|
|||||||
||||||40,268|
|||||||
||||||**171,356**|
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 2023**
|**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**|
|---|---|---|---|---|---|---|
||||||||
||||||||
Charity Number 1060002 Page 31
## **OPENING DOORS**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023**
## 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
Volunteer Coordinator work is funded by the National Lottery Community Fund and ends in October 2023
The weekly Diss Community Office project was funded by People’s Health Trust and ended in March 2022
Advocacy and Training Work in Broadland Clinic is funded by Hertfordshire Partnership Foundation Trust and ends in April 2023
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 was funded by the National Lottery Community Fund and ended in May 2022
An LGBT+ Project is funded by Postcode Places Trust and ends in May 2023
A fortnightly online Wellbeing Wednesday group was funded by Broadland Meridian Mental Health and Wellbeing Fund and ended in November 2022
Supporting Trustee and Management Committee meet-ups 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 ended in April 2022
Norfolk Community Fund funded Household Support Fund Grants and a Winter Resilience Programme to support people with rising fuel and food costs and winter difficulties and ended in March 2023
The Confident Traveller Project was funded by Mrs Smith and Mount Trust and ended in June 2021
Norfolk Community Foundation funded advocacy group venues via the Love Norfolk Fund
Norfolk Foundation Community Fund funded Core Costs support which ended in May 2021
A Digital Inclusion Support Project was funded by the Anne French Memorial Trust and ended in May 2022
Charity Number 1060002 Page 32
## **OPENING DOORS**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023**
## 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**
**2023**
**£**
**Unrestricted**
**funds**
**2023**
**£**
**Total**
**funds**
**2023**
**£**
-
13,581
13,581
40,268
132,356
172,624
-
(14,849)
(14,849)
40,268
131,088
171,356
**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|
|---|---|
## **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 £6,645 (2022: £5,174). No amounts are outstanding at year end (2022: £Nil).
Charity Number 1060002 Page 33
## **OPENING DOORS**
**NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023**
## **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 £1,230 in the year ended 31 March 2023. In the year ended 31 March 2022, 3 Trustees were paid involvement fees totalling £908.
Trustees expenses were incurred during the year for travel totalling £1,273 for 3 trustees (2022: 4 trustees £968).
All payments made to trustees as self advocates are in line with the charity’s constitution.
There were no other related party transactions (2022: 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
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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