Charity number: 1072104 Company number: 03159878
(England and Wales)
Open City Architecture
Report of the Trustees and Unaudited Financial Statements
For the year ended 31 December 2021
Open City Architecture Contents Page For the year ended 31 December 2021
| Report of the Trustees | 1 to 11 |
|---|---|
| Independent Examiner's Report to the Trustees | 12 |
| Statement of Financial Activities | 13 |
| Statement of Financial Position | 14 |
| Notes to the Financial Statements | 15 to 22 |
Open City Architecture Report of the Trustees For the year ended 31 December 2021
The trustees of Open City are pleased to present their annual report together with the financial statements of the charity for the year ending 31 December 2021 which are also prepared to meet the requirements for a directors' report and accounts for Companies Act purposes. The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association, and 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).
OBJECTIVES AND ACTIVITIES
Objectives and aims
The Charity Commission's guidance on public benefit (section 17(5) of the 2011 Act) has been considered when applying the objectives of the Charity.
Open City’s charitable object is to foster public appreciation of and advance public education in architecture. To achieve this object Open City makes architecture and neighbourhoods more open, accessible & equitable. We empower communities to learn about, experience and have a role in shaping architecture where they live. We collaborate with people from diverse communities to widen access to spaces, neighbourhoods, knowledge and careers they are often excluded from. We do this by creating educational and cultural programmes discussing, celebrating & opening up historic & contemporary architecture. Our work is organised into 5 strands:
Annual Festival
Empowering communities, residents’ groups, civic organisations and local businesses to exhibit and learn about buildings and neighbourhoods which matter to them, our Open House Festivals are accessible volunteer-led public celebrations encouraging audiences to explore new places, learn about different communities & experience diverse architecture first-hand.
Children and Young People
We work with schools and higher education providers to support children and young people from low socioeconomic backgrounds, under-represented communities, and with special educational needs and disabilities to learn design skills and critical thinking needed for successful careers in creative industries including design, architecture and landscape.
Year Round Programme
We deliver a year-round programme of events, tours, training courses, publications, children and young people’s activities, audio and new media programmes, and volunteering opportunities centred on creatively exploring and widening access to architecture.
Worldwide Festivals Network
Leading, supporting & growing our network of over 50 festivals from Lagos to New York, creatively engaging at least 750,000 citizens a year with architecture of their local communities.
Organisational Collaboration
Fostering collaboration between small & medium-size culture, heritage & architectural charities to build effective cross-sector digital tools, share resources, reach new audiences & amplify social impact.
Open City believes a good city is one in which all citizens have a stake in the design, development and care of the built environment. And one in which nobody is shut out of the architecture and landscapes of their cities, or key decisions about its future.
Programmes in 2021. 2021 was an extremely challenging year for the entire charity sector due to the ongoing difficulties of Covid 19 which forced much of Britain’s cultural life to sporadically close its doors. Economic issues including high uncertainty, low growth and low public investment has also impacted the charity. However, Open City rose to theses challenges continuing to adapt its existing programmes and launching new ones which could continue to safely engage audiences throughout the pandemic.
A full summary of the charity’s services including new and adapted educational programmes follows:
1 of 22
Open City Architecture Report of the Trustees Continued For the year ended 31 December 2021
Accelerate
Accelerate is a design education and mentoring programme supporting young Londoners from under-represented backgrounds to pursue careers in city-making professions including architecture, landscape, engineering and planning. Accelerate helps diversify the workforce of London’s built environment industries to be more representative of the city’s communities. Accelerate 2020/21 enabled a cohort of around 60 students to develop the skills required for entry to higher education architecture related courses in partnership with UCL. The programme was impacted by the pandemic but continued successfully by using a mix of online and outdoor teaching and mentoring. Open City built on the success of its previous end of year exhibition with an extensive show at the Brunel Museum which was covered by the architectural press. In the autumn, the 2021/22 programme of Accelerate launched under the leadership of Siraaj Mitha and Sarah Phillips, for the first time, with two universities, CSM and UCL contributing to the programme.
Accelerate suffered some funding cuts at the start of the pandemic but was successful in attracting new funders including a number of small architecture, engineering and landscape organisations and a local authority. The programme is now growing with plans developing for three Accelerate hubs in 2022/23.
Open House Festival 2021
Open House Festival is a city-wide celebration of the urban landscape giving ordinary access to buildings and conversations they are normally locked out of. The 2021 Open House Festival was profoundly affected by the pandemic but with careful planning, additional training for volunteers and a greater provision of online and outdoor programmes, we were able to stage the festival from 4 to 12 September 2021 with over 1000 events taking place across all 33 London boroughs and online. Active travel was a big theme for 2021 where we had more walking tours than ever before, including 15 brand new tours by our first cohort of Golden Key Academy students.
Thank you so much Open House London for opening up so many wonderful spaces, for giving access to outstanding architecture, for helping communities to treasure their surroundings! We’re very proud we were a part of it this year! South Norwood Library in Croydon
Diversity and Inclusion at Open House Festival
The trustees have identified that the charity has historically prioritised making the festival accessible to older white audiences. This has led to a skew in audience participation relative to the population of the country at-large. For Open House Festival 2021, the staff team invested more time and resources in engaging a more diverse and younger audience. This strategy is bearing fruit with the overall audience now 87% white relative to the country at large which is 86.3% white. However, trustees believe there is far more potential to further engage a more diverse audience with the festival as Open City does throughout its other programmes.
On gender, the charity is aware that the majority of Open House Festival attendees identify as women according to surveys. Women have been historically marginalised from architecture and built environment industries so the trustees are pleased to see that Open House Festival is doing its bit to flip that imbalance, however the charity hopes to strive for gender parity across all its programmes and will explore possibilities to engage more men and non-binary people in the future.
Social Impact of Open House Festival
We believe that by learning about places, communities and history outside our usual experience through events like the Open House Festival, we can grow in empathy and understanding of others and the world. Below are some relevant statistics based on social impact studies and visitor surveys that the charity has undertaken exploring the Open House Festival and its value to individuals and communities.
Over 1.5 million people have visited a London borough they’ve never been to before as a result of taking part in the Open House Festival
Open House volunteers in London have contributed over 300,000 hours of time to civic activities in the community through the festival
Around 7.5 million people say they have learned something new about London and its architecture as a result of attending the Open House London Festival since it was founded in 1992
866,400 people say they will revisit a borough they had never been to before as a result of the festival 4.68 million people feel the Open House Festival helped them learn new things that have changed the way they view the city
2 of 22
Open City Architecture Report of the Trustees Continued For the year ended 31 December 2021
Open House Festival Families programme
Over 19-20 September 2020 Open City staged 20 online and in-person events specifically for children and young people as part of the 2020 Open House Festival. 1,987 visitors joined in the children and young people’s programmes during the 2020 festival. Partner organisations included the Museum of London, the Brunel Museum and Hackney School of Food. In addition to Open City staff, the families programme included 28 Volunteers and 10 facilitators, including artists, museum educators, and playworkers. Activities were designed by BDP, Al-Jawad Pike, Creative Learning Experiences, Sam Jacob Studio, We Are Here Creative Studio, Activate the City
Architecture in Schools
Architecture in Schools is a creative learning programme for primary school pupils in Years 4, 5 and 6. The programme also aims to train teachers in how architecture can be used in the classroom and build environment professionals in how to better engage young people. The programme became temporarily impossible to run in-person during the pandemic so Open City created an extensive online learning programme of specially commissioned online activities (learning.open-city.org.uk) instead featuring over 70 educational activities created by a mix of architects, engineers, educators and students with step-by-step instructions and illustrations.
In 2021 Architecture in Schools was able to return as an in-person programme and has been more important than ever. We have been delighted to take London’s youngsters out into the city for their first trips since the pandemic began and to facilitate such interest and enthusiasm in their city. Hands-on workshops in school with real life’ professionals brings learning to life in a dynamic and vibrant way.
For the majority of young participants, Architecture in School is the first time they have been taught about architecture or the social purpose of city design.
In 2021 we worked with 20 schools, mainly across the South and East of the city. This year, we were very grateful for the leading support of the Canary Wharf Group and for additional, much needed assistance from Tower Hamlets Regeneration Authority, Howard de Walden Group and the National Education Union.
Open City SEND Programmes
Open City runs a number of programmes for children with special educational needs and disabilities supported by the John Lyon's Charity. These programmes became impossible to organise during the pandemic so Open City paused its SEND programmes with the permission of the funders and resumed them in September 2021 once restrictions allowed greater flexibility. Notwithstanding, Open City continued to create, fund and deliver support for children and young people throughout 2020, moving their efforts online with a wide range of activities to be completed at home.
In 2021, the planned events were able to resume in person. The Open House Festival Families SEND events moved to the first weekend of the main Open House Festival in September to create a higher profile and allow for a more extensive marketing campaign. Events were planned with RIBA for visually impaired children; with the Museum of London for autistic children and their families and at Pitzhanger Manor for SEND families. A final event was planned with the British Library for D/Deaf and hard of hearing children and young people.
On the second weekend of the 2021 Open House Festival, a wide range of inclusive events for young people and their families were organised at five different sites across Canary Wharf. More than 1000 families (the majority with children under 8) participated.
This year, despite the challenges presented by the pandemic, Open City also successfully ran the second year of its Architecture in Schools SEND project. Partners included: The Village school, Brent; Woodlands, Harrow; College Park School, Westminster; The Design Museum; Pitzhanger Manor & Gallery; The Wallace Collection and architects ASSAEL who were paired with Woodlands, Jestico + Whiles with The Village School and Sheppard Robson with College Park School.
The project engaged key stage two students. Each school participated in four school-based workshops and one facilitated visit to a cultural site. Entry points into every theme were personalised for each participant. This approach facilitated purposeful engagement and allowed for a diversity in outcomes which was representative of the participants individual interests.
3 of 22
Open City Architecture Report of the Trustees Continued For the year ended 31 December 2021
Open City Tours
Open City delivers a year-round programme of educational public tours discussing key themes relating to neighborhoods, architectural heritage and the urban landscape. During the pandemic the tours programme continued and grew as demand increased for outdoor cultural activities. The Open City staff devised ways of delivering socially distanced tours using audio-broadcasting technology through visitors’ smartphones. The charity also launched new programmes of printed and audio tours which could be delivered in the post or downloaded online allowing audiences to explore parts of London alone or in small groups, and an urban tour guide training programme to cultivate a larger pool of talented tour guides.
Overall the charity ran 231 free public walking and cycling tours in 2021 as part of the Open House Festival and XXX ticketed tours including boat tours.
Models
During the pandemic, Open City created a series of high-quality card models of famous and lesser-known London buildings which could be ordered online and made at home. Those who would not be able to physically enjoy Open City’s programmes or the Open House Festival could instead use a model as a way of tangibly exploring a building, learning about its history and design whilst also having fun creating a lasting memento.
In 2021 the charity eased off on the volume of models it produced focusing on a small number of high-quality models including:
-
St Paul’s Cathedral in the snow
-
Tower Bridge
-
Dawson’s Heights
-
Battersea Power Station
In 2022 the charity will again ease off on production, aiming to produce just one high quality model a year as a Christmas special.
Podcasts
During the Pandemic Open City launched regular educational podcasts. The Open City Podcast feed now features a variety of shows including audio tours of special neighbourhoods and, most prominently, a weekly news show, The Londown. In 2021 The Londown won Best Podcast in the Archiboo awards and built an audience of around 100,000 listens a year.
Books
Rather than creating a traditional printed guide to the Open House Festival as in previous years, Open City created a more substantial book edited by Owen Hatherley featuring 33 commissioned writers each writing about one of the 33 London Boroughs. To develop this series, in 2021 the charity worked with editors David Knight and Cristina Monteiro to publish a new book celebrating and discussing London’s pubs. Titled Public House: A Cultural and Social History of the London Pub, the book was a success and was prominently reviewed in the Guardian.
Also in 2021, Open City began working with the food writer Jonathan Nunn on the development of a book about the intersection of London’s food cultures with urbanism for publication in 2022.
Films
In 2020 many buildings found themselves unable to open their doors to the public as in previous years. Open City used this as an opportunity to bring them to more people than ever by creating short film tours presented by the experts that live and work in them. During 2021 Open City was able to run more in-person events so eased off on the production of films but still created a number of short documentaries which are freely available on its YouTube channel.
Open House Worldwide
Open City supports Open House Worldwide, a network of sister organisations around the world who share the values, mission and event formats of Open City. While the pandemic continued to prevent members of the network to travel internationally, Open City made good progress recruiting new members of the network such as Essen in Germany. The charity also began planning for a second international online festival dedicated to housing design.
4 of 22
Open City Architecture Report of the Trustees Continued For the year ended 31 December 2021
FINANCIAL REVIEW
Sponsors and Partners
Open City is grateful for the support of a number of important sponsors and partners who are listed here.
London Boroughs
Open City would like to thank the following London Boroughs who supported our work in 2021 with financial support towards the costs of staging the 2021 Open House Festival:
City of London Barking and Dagenham Bexley Brent Bromley Camden Ealing Enfield Greenwich Hackney Hammersmith and Fulham Haringey Harrow Hillingdon Islington Kensington and Chelsea Kingston upon Thames Lambeth Lewisham Merton Newham Redbridge Richmond upon Thames Southwark Sutton Waltham Forest Wandsworth Westminster
Partners
Open City would like to thank the following organisations who supported our work in 2020 through sponsorships, grants and in-kind donations.
Allford Hall Monaghan Morris - Allford Hall Monaghan Morris is a leading British architecture practice. They make buildings that are satisfying and enjoyable to use, beautiful to look at and easy to understand.
Rocket Properties - Rocket Properties collaborate with clients and local communities to re-energise areas of London with innovative commercial and residential developments, with sustainability in mind.
Derwent - Derwent London is a British-based property investment and development business whose ethos has always been distinctive and design-led.
Trowers & Hamlins (in-kind support) - Trowers & Hamlins are an international law firm who are fascinated by the future of towns and cities.
Foster + Partners - Foster + Partners is a global studio for architecture, urbanism and design, all rooted in sustainability and founded by Norman Foster in 1967.
The Howard de Walden Estate - The Howard de Walden Estate is the freehold owner of 92 acres of Marylebone, central London.
London Property Alliance - London Property Alliance provides a unified voice for the leading owners, developers, investors and professional advisors of real estate across Central London.
The Museum of London (in-kind support) - The Museum of London is the city’s shared place in the middle of it all telling the stories of London and Londoners past, present and future.
Greenford Quay - Greenford Quay by Greystar is a new waterfront neighbourhood overlooking the Grand Union Canal in Ealing.
5 of 22
Open City Architecture Report of the Trustees Continued
For the year ended 31 December 2021
The Landscape Institute - The Landscape Institute is the chartered body for the landscape profession. It is an educational charity that promotes the art and science of landscape practice.
Canary Wharf Group - Canary Wharf Group has overseen the largest urban regeneration project in Europe and is a fully integrated private real estate company.
John Lyon’s Charity - John Lyon’s Charity gives grants to benefit children and young people up to the age of 25 who live in nine boroughs in north and west London.
The Baylight Foundation - The Baylight Foundation is a charitable organisation with the aim of increasing the public understanding of what architecture can do, rooted in the experience of Walmer Yard.
Mount Anvil - Mount Anvil exists to create outstanding places where people can thrive and for them, that is all about the quality of their homes.
Accelerate Partners
Open City would like to thank the following organisation who supported the charity’s Accelerate programme during 2021.
Principle Accelerate Partners
British Land Precis Advisory LB Southwark The Bartlett School of Architecture, UCL Central Saint Martins (in-kind support)
Student Sponsors
Alison Brooks Architects Jamie Fobert Architects Stanton Williams Allford Hall Monaghan Morris Archer + Braun BDP Carmody Groarke Jestico + Whiles Gort Scott Maccreanor Lavington The Landscape Institute Pollard Thomas Edwards
Media Partners
Open City would like to thank the following organisations who supported our work in 2020 through partnership-based media coverage.
Dezeen - Dezeen’s mission is simple: to bring its readers a carefully edited selection of the best architecture, design and interiors projects and news from around the world.
BBC Radio London - The sound of London, your essential guide to London life. Proud supporters of Open House Festival for 28 years.
The Architectural Review - Scouring the globe for architecture that challenges and inspires, The Architectural Review is an international magazine published in London since 1896.
The Architects’ Journal - the UK’s leading magazine for architects.
6 of 22
Open City Architecture Report of the Trustees Continued For the year ended 31 December 2021
Risk Management
Income
Open City is working towards the assumption that funding from local authorities and the construction sector is likely to be harder to secure in the next few years. To ensure that we will be able to source sufficient funding in the future, we have introduced individual donations and a corporate membership scheme and are focusing our fundraising in these areas. The Open City team are continuing to develop revenue streams including merchandise, membership and events. In 2021 the charity recruited a Friends and Partnerships manager to support the organisation’s fundraising work. The charity was also successful in securing support from the 2021 Culture Recovery Fund.
The charity’s CEO is also working towards applying for National Portfolio funding from Arts Council England.
Financial Monitoring
Cash reserves are reported to the treasurer and director on a weekly basis by the Open City staff. Cash flow projections are compiled and reported to the treasurer and director by the Open City financial manager, Brian Hand on a monthly basis. Management accounts are compiled and reported to the treasurer and director by the Open City financial manager, Brian Hand on a quarterly basis.
Brexit
Brexit is having a negative impact on the British construction sector which is making it harder for Open City to obtain support from architecture practices and other built environment professionals. The trustees are aware of this risk and will endeavour to obtain more secure funding streams which are less exposed to the economic impact of Brexit where possible.
Covid-19
The charity responded robustly and proactively when the pandemic hit Europe. Open City switched to working from home several weeks before the UK government instigated a national lockdown and has continued to support staff to work remotely where practical throughout the pandemic. Across all Open City’s programmes since the pandemic began, zero transmissions have been reported which the trustees consider to be a testament to the planning and precautions the charity has put in place.
Most Open City staff have caught Covid-19 during the pandemic but these transmissions were not connected to Open City activities and all staff recovered quickly.
The trustees will continue to monitor the possibility of new waves of Covid-19 and take appropriate action to introduce new precautions where necessary.
Cost of Living Crisis
At the time of writing it is clear that the UK is entering a period of profound economic crisis as the cost of rent, energy and food rises fast. Open City is committed to doing everything it can to continue delivering its charitable mission and empowering the communities it serves, while doing what it can to support its staff who are feeling the effects of high inflation. The trustees have adopted a new pay policy that will support staff with annual pay rises informed by the charity’s financial performance and inflation. However, the trustees anticipate a very difficult period for the organisation as it is likely the charity will struggle to sell tickets, attract donations and secure corporate sponsorship as the full effects of the cost of living crisis bit in 2022.
Plans for the future
Open City adopted a three-year plan in December 2018 which was altered in the light of the Covid-19 pandemic. The trustees approved a new emergency one-year strategy on 1 December 2020 to take the charity through 2021 with the further aim of creating a new three-year as the pandemic recedes. Following the success of the 2021 emergency strategy, the charity is now working towards a new long term plan taking the organisation up to 2026.
Our 2026 plan will see Open City launch new strands of Open House Festival and education work across the West Midlands in addition to London supported by the Arts Council. This new work will bring the social impact of Open City’s programmes to new audiences in culturally under-served areas while improving and the reach and impact of the charity’s core work in the capital.
Office Space
Open City chose to leave its former premises at 18 Ensign Street at the end of 2020. This decision was taken as the landlord was selling the building and to protect cash reserves during the pandemic. The was for most of 2021 based at Republic, a development in Poplar where it benefited from an in-kind donation of free office space in return for delivering educational programmes connected to Republic. At the end of 2021 the charity secured new office space at Design District, a new development in North Greenwich where it will again benefit from free office space in return for delivering educational programmes connected to the Design District.
7 of 22
Open City Architecture Report of the Trustees Continued For the year ended 31 December 2021
Websites
Open City overhauled its much of its digital infrastructure in 2020 making a number of important operational improvements including switching email provider from Microsoft to Google, switching to a cloud based server, switching from a Silverstripe CMS to Squarespace, launching new donations portals including Jotform and Gocardless, and merging its main websites open-city.org.uk and openhouselondon.org.uk into a single site.
In 2021 the charity began further refining its digital infrastructure by turning its ruby-on-rails festival website into a more powerful year-round booking system able to process donations and better empower visitors to make the most of the Open House Festival.
Reserves
The charity feels that the level of unrestricted funds should be able to finance four months’ activity, which currently costs about £200,000. Unrestricted 2021 reserves at the year-end were £274,582 which is above the current level required by the reserves policy. This figure shows the success of the charity and its staff in rebuilding the organisation’s reserves even during the challenges of the pandemic.
8 of 22
Open City Architecture Report of the Trustees Continued
For the year ended 31 December 2021
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
Structure, Governance and Management
Open City Architecture was formed in 1992 and became registered with the Charity Commissioners of England and Wales under registration no. 1072104 in 1996. It is a company limited by guarantee (Company Registration no. 3159878) and is governed by its Memorandum and Articles of Association. The Trustees of the charity, who constitute its board of Directors, have been appointed in accordance with the charity's Articles of Association.
Recruitment of trustees is undertaken through open processes with a periodic call for new trustees through social media, our extensive network, and our supporters. The charity's Articles of Association set out the length and duration of each trustee. Potential trustees are interviewed by a minimum of two existing trustees followed by an invitation to the relevant person to observe a trustee meeting. The trustees at the time of filing, who are also the directors for the purpose of company law, are:
Crispin Kelly Jayden Ali Sara Bailey Dav Bansal Elle Dodd Anna Liu Albert Williamson-Taylor Deborah Denner
The day-to-day management is carried out by the Open City senior management team which comprises Phineas Harper (chief executive), Sarah Phillips (head of education), Zoë Cave (chief curator) and Merlin Fulcher (head of tours).
Trustees' Responsibilities
The trustees (who are also directors of the charity for the purposes of company law) 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). Company law 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 charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company 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;
-
make judgments and estimates that are reasonable and prudent;
-
state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;
-
and prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company (and the group) and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
In so far as the trustees are aware:
There is no relevant independent examination information of which the charitable company's independent examiner is unaware; and the trustees have taken all steps that they ought to have taken to make themselves aware of any relevant independent examination information and to establish that the independent examiner is aware of that information.
The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
9 of 22
Open City Architecture Report of the Trustees Continued For the year ended 31 December 2021
Dav
REFERENCE AND ADMINISTRATIVE INFORMATION
Name of Charity Open City Architecture Charity registration number 1072104 Company registration number 03159878 Principal address D1, Design District 19 Soames Walk Greenwich Peninsula London England SE10 0AX
Trustees
The trustees and officers serving during the year and since the year end were as follows:
Jayden Ali Sara Habanananda Bailey Alison Brooks (resigned 27 May 2022) Ruth Daniel (resigned 27 May 2022) Deborah Denner Eleanor Dodd Johanna Gibbons Crispin Noel Kelly Albert Olumuyiwa Albertson-Taylor Dav Bansal (appointed 27 May 2022) Anna Liu (appointed 27 May 2022)
Independent examiners
Counterculture Partnership LLP
Unit 115 Ducie House Ducie Street Manchester M1 2JW
Approved by the Board of Trustees and signed on its behalf by
.............................................................................
Crispin Kelly. 27/09/2022
10 of 22
Open City Architecture Independent Examiners Report to the Trustees
For the year ended 31 December 2021
I report to the trustees on my examination of the accounts of the charitable company for the year ended 31 December 2021.
Responsibilities and basis of report
The charity Trustees, who are also directors for the purposes of company law, are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Independent examiners statement
Since the Charitable company's gross income exceeded £250,000, your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination by virtue of my membership of ICAEW, which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
-
the accounts do not accord with those records; or
-
the accounts do not comply with the requirements of section 396 of the 2006 Act 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; or
-
the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
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.
Tom Wilcox
Counterculture Partnership LLP Unit 115 Ducie House
Ducie Street Manchester M1 2JW
11 of 22
Open City Architecture Statement of Financial Activities (including Income and Expenditure Account) For the year ended 31 December 2021
| Notes Income and endowments from: Donations and legacies 2 Charitable activities 3 Other trading activites 4 Total Expenditure on: Raising funds 5 Charitable activities 6/7 Total Net income Reconciliation of funds Total funds brought forward Total funds carried forward |
Unrestricted funds £ 106,890 262,703 255,135 624,728 (74,941) (465,744) (540,685) 84,043 190,539 274,582 |
Restricted funds £ 273,634 - - 273,634 - (243,634) (243,634) 30,000 - 30,000 |
2021 £ 380,524 262,703 255,135 898,362 (74,941) (709,378) (784,319) 114,043 190,539 304,582 |
2020 £ 229,983 344,204 190,377 764,564 (100,966) (627,104) (728,070) 36,494 154,045 190,539 |
|---|---|---|---|---|
12 of 22
Registered Number : 03159878
Open City Architecture Statement of Financial Position As at 31 December 2021
| Notes Fixed assets Tangible assets 12 Current assets 13 Debtors Cash at bank and in hand Creditors: amounts falling due within one year 14 Net current assets Total assets less current liabilities Net assets The funds of the charity Restricted income funds 15 Unrestricted income funds 15 Total funds |
£ 2021 22,390 22,390 132,908 320,209 453,117 (170,925) 282,192 304,582 304,582 30,000 274,582 304,582 |
£ 2020 57,741 57,741 24,682 290,080 314,762 (181,964) 132,798 190,539 190,539 - 190,539 190,539 |
|---|---|---|
For the year ended 31 December 2021 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476,
The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime.
The financial statements were approved and authorised for issue by the Board and signed on its behalf by:
0
Crispin Kelly. 27/09/2022
13 of 22
Open City Architecture Cashflow Statement As at 31 December 2021
2021
2020
| Cash flow from operating activities Cash generated from operations Purchase of tangible assets Cash and cash equivalents at beginning of year Cash and cash equivalents at end of year Cash generated from operations Net movement in funds Adjustments for: Depreciation and amortisation of fixed assets Dividends, interest and rent from investments Movement in working capital (Increase)/decrease in debtors Increase/(Decrease) in creditors Cash generated from operations |
- | 30,129 - 30,129 290,080 320,209 114,043 35,351 - (108,226) (11,039) 30,129 |
(3,650) | 182,717 (3,650) 179,067 111,013 |
|---|---|---|---|---|
290,080 |
||||
36,494 36,635 - 8,736 100,852 |
||||
182,717 |
14 of 22
Open City Architecture Notes to the Financial Statements
For the year ended 31 December 2021
1. Accounting Policies
Basis of accounting
The financial statements have been prepared under the historical cost convention, except for investments which are included at market value and the revaluation of certain fixed assets and 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 (FRS 102), and the Companies Act 2006.
Open City Architecture 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 notes.
Going concern
The financial statements are prepared, on a going concern basis, under the historical cost convention.
Funds
The charity maintains a general unrestricted fund which represents funds which are expendable at the discretion of the trustees in furtherance of the objects of the charity. Such funds may be held in order to finance both working capital and capital investment.
Designated funds comprise of unrestricted funds that have been set aside by the Trustees for particular purposes.
Restricted funds have been provided to the charity for particular purposes, and it is the policy of the board of trustees to carefully monitor the application of those funds in accordance with the restrictions placed upon them.
There is no formal policy of transfer between funds or on the allocation of funds to designated funds, other than that described above
Incoming resources
All incoming resources are included in the statement of financial activities when the Charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income:
Donated goods, services and facilities
Donated services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably.
On receipt, donated services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.
Due to the nature of Open House (free access to London’s best buildings), the charity receives the benefit of venues to hold all its events and programmes each year. At these events volunteers also donate their time. A value has not been quantified for this benefit as there is no reasonable market value to base the benefit on.
Resources expended
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 activity headings:
● Costs of raising funds comprise mainly of wage costs for employee time spent and their associated support costs.
● Expenditure on charitable activities includes the costs of running projects, exhibitions, tours, mentoring and other educational activities undertaken to further the purposes of the charity and their associated support costs.
Allocation and appointment of costs
Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs may include any back office costs, finance, personnel, payroll and governance costs which support the charities programmes and activities. These costs have been allocated between cost of raising funds and expenditure on charitable activities where applicable. The bases on which support costs have been allocated are set out in the notes to the accounts.
15 of 22
Open City Architecture Notes to the Financial Statements Continued For the year ended 31 December 2021
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Computer Equipment 25 Reducing balance Website Development 20 Reducing balance Fixtures and Fittings 25 Reducing balance
Taxation
As a registered charity, the company is exempt from income and corporation tax to the extent that its income and gains are applicable to charitable purposes only. Value Added Tax is not recoverable by the company, and is therefore included in the in the Statement of Financial Activities.
2. Income from donations and legacies
| Donations received Trusts & foundations received Grants received |
Unrestricted funds £ 74,236 - 32,654 106,890 |
Restricted funds £ - 45,941 227,693 273,634 |
2021 £ 74,236 45,941 260,347 380,524 |
2020 £ 98,902 78,200 52,881 229,983 |
|---|---|---|---|---|
3. Income from charitable activities
| 2021 | 2020 | |
|---|---|---|
| £ | £ | |
| Unrestricted funds | ||
| Projects | ||
| Income from charitable activities | 262,703 | 344,204 |
4. Income earned from other activities
| Unrestricted funds Shop income Sponsorships |
2021 £ 176,815 78,320 255,135 |
2020 £ 151,036 39,341 190,377 |
|---|---|---|
16 of 22
Open City Architecture Notes to the Financial Statements Continued For the year ended 31 December 2021
5. Expenditure on generating donations and legacies
| Fundraising osts of charitable activities by fund type Projects Support costs osts of charitable activities by activity type Support costs Projects nalysis of support costs Projects Personnel and travel costs Premises costs Telephone and IT costs Marketing, printing and stationery Depreciation Finance costs Governance costs |
Unrestricted funds £ 328,942 136,802 465,744 Activities undertaken directly £ 512,162 |
Restricted funds £ 183,220 60,414 243,634 Support costs £ 197,216 |
2021 £ 74,941 74,941 2021 £ 512,162 197,216 709,378 2021 £ 709,378 2021 £ 38,860 8,668 83,579 8,819 35,350 19,440 2,500 197,216 |
2020 £ 100,966 100,966 2020 £ 438,274 188,830 627,104 2020 £ 627,104 2020 £ 53,960 33,267 42,454 4,401 36,667 14,331 3,750 188,830 |
|---|---|---|---|---|
6. Costs of charitable activities by fund type
7. Costs of charitable activities by activity type
8. Analysis of support costs
17 of 22
Open City Architecture Notes to the Financial Statements Continued For the year ended 31 December 2021
9. Net income/(expenditure) for the year
This is stated after charging/(crediting):
| 2021 | 2020 | |
|---|---|---|
| £ | £ | |
| Accountancy fees | 2,500 | 3,750 |
| Staff pension contributions | 6,093 | 5,075 |
10. Staff costs and emoluments
Total staff costs for the year ended 31 December 2021 were:
| Salaries and wages Social security costs Pension costs Management and administration Projects |
2021 £ 330,983 25,717 6,093 362,794 2021 2 12 14 |
2020 £ 316,758 23,766 5,075 345,599 2020 2 10 12 |
|---|---|---|
11. Comparative for the Statement of Financial Activities
| Income and endowments from: Donations and legacies Charitable activities Other trading activites Total Expenditure on: Raising funds Charitable activities Total Net income/expenditure Reconciliation of funds Total funds brought forward Total funds carried forward |
Unrestricted funds £ 151,783 344,204 190,377 686,364 (100,966) (548,904) (649,870) 36,494 154,045 190,539 |
Restricted funds £ 78,200 - - 78,200 - (78,200) (78,200) - - - |
2020 £ 229,983 344,204 190,377 764,564 (100,966) (627,104) (728,070) 36,494 154,045 190,539 |
|---|---|---|---|
18 of 22
Open City Architecture Notes to the Financial Statements Continued For the year ended 31 December 2021
12. Tangible fixed assets
| Cost or valuation At 01 January 2021 At 31 December 2021 Depreciation At 01 January 2021 Charge for year At 31 December 2021 Net book values At 31 December 2021 At 31 December 2020 Debtors Amounts due within one year: Trade debtors Prepayments and accrued income Other debtors |
Website Development £ 178,483 178,483 123,652 34,623 158,275 20,208 54,831 |
Fixtures and Fittings £ 19,181 19,181 18,219 241 18,460 721 962 |
Computer Equipment £ 44,910 44,910 42,962 487 43,449 1,461 1,948 2021 £ 132,397 - 511 132,908 |
Total £ 242,574 242,574 184,833 35,351 220,184 22,390 |
|---|---|---|---|---|
| 57,741 | ||||
| 2020 £ 15,251 980 8,451 24,682 |
13. Debtors
14. Creditors: amounts falling due within one year
| Trade creditors Other creditors Accruals and deferred income |
2021 £ 25,843 77,440 67,642 170,925 |
2020 £ 42,956 130,907 8,101 181,964 |
|---|---|---|
19 of 22
Open City Architecture Notes to the Financial Statements Continued
For the year ended 31 December 2021
15. Movement in funds
Unrestricted Funds
| General General Unrestricted Funds - Previous year General General |
Balance at 01/01/2021 £ 190,539 190,539 Balance at 01/01/2020 £ 154,045 154,045 |
Incoming resources £ 624,728 624,728 Incoming resources £ 686,364 686,364 |
Outgoing resources £ (540,685) (540,685) Outgoing resources £ (649,870) (649,870) |
Balance at 31/12/2021 £ 274,582 274,582 Balance at 31/12/2020 £ 190,539 190,539 |
|---|---|---|---|---|
Purpose of unrestricted Funds
General
Projects - Unrestricted funds can be used by the charity on any project that supports its charitable objects as outlined in the Trustees Report.
Restricted Funds
| Accelerate Arts Council Recovery Fund Housing Masterclass Other |
Incoming resources £ 25,000 202,693 30,000 15,941 273,634 |
Outgoing resources £ (25,000) (202,693) - (15,941) (243,634) |
Balance at 31/12/2021 £ - - 30,000 - 30,000 |
|---|---|---|---|
20 of 22
Open City Architecture Notes to the Financial Statements Continued For the year ended 31 December 2021
Restricted Funds - Previous year
| John Lyon’s Charitable Trust Locality London Community |
Incoming resources £ 27,000 10,000 41,200 78,200 |
Outgoing resources £ (27,000) (10,000) (41,200) (78,200) |
Balance at 31/12/2020 £ - - - - |
|---|---|---|---|
Purpose of restricted funds
London Community - Received to enable the Charity to reinvent its programme to continue supporting communities throughout the pandemic and safeguard the future of the Open House festival.
Locality - Received in relation to Accelerate - a pioneering education and mentoring programme aimed at increasing diversity in the architecture profession.
John Lyon’s Charitable Trust - Received in relation to Open House Families and Architecture in Schools, which aims to support children and young people through education.
Arts Council Recovery Fund – to support the charity throughout Coronavirus.
Accelerate - Funds restricted to Accelerate are restricted to supporting the development and delivery of the Accelerate programme which supporters teenagers to pursue careers in city-making.
Housing Masterclass - Funds restricted to the housing masterclass are restricted to supporting the delivery of programmes which explore, promote and drive positive practice in housing design and development in the UK.
Other - Other restricted funds are restricted to the terms they were given to Open City on.
21 of 22
Open City Architecture Notes to the Financial Statements Continued For the year ended 31 December 2021
16. Analysis of net assets between funds
| Unrestricted funds General General Restricted funds Housing Masterclass Previous year Unrestricted funds General General Restricted funds |
Tangible fixed assets Net current assets / (liabilities) Net Assets £ £ £ 22,390 252,192 274,582 - 30,000 30,000 22,390 282,192 304,582 Tangible fixed assets Net current assets / (liabilities) Net Assets £ £ £ 57,741 132,798 190,539 57,741 132,798 190,539 |
|---|---|
22 of 22