Open Door Church Sunbury Report and Accounts Year ended 31 March 2021 steward.ship Active generosiry Open Door 1 Lamb's Passage, London EC1Y 8AB .stewardship.org.uk Sunbury on Thamés
OPEN DOOR CHURCH SUNBURY COMPANY INFORMATION FOR THE YEAR ENDED 31 MARCH 2021 Trustee5 Gavin Rendall Ichairman Barry Colyer Philip Goater Stephen Goater Kevin Tyme Timothy Patrick Nancy Sen£ Lu Mai Laj8wng- appointed 1911012021 Company Secretary Andrew Phillips Key Staff Andrew Phillips Goveming Document Memorandum and Articles of Association dated 25 November 1999 as amended 10 September 2001 Company Registration Number 3883493 Charity Registratlon Number 1079168 Principal Address and Registered Office Open Door Church Centre Green Street Svnbury-on-Thames TW16 6QQ Independent Examiner Jacob Farley ACA Stewardship l Lamb's Passage London ECIY 8AB Bankers Barclays Business Centre Hounslow Branch 210 High Street Hounslow TW3 IDL Contents Company Information Trustees, Annual Report Independent Examiner's Report Statement of Financial Activities Balance Sheet Notes to the Accounts Page 10-18 Page 1
OPEN DOOR CHURCH SUNBURY TRUSTEES, ANNUAL REPORT (INCORPORATING DIRECTORS, REPORT} FOR THE YEAR ENDED 31 MARCH 2021 The trustees, who are the charity's dirertors for the purposes of company law, have pleasure in submitting the Report and Accounts for the year. Objects of the charity The primary aims of the Trust are to fulfil the role of a Christian Church. to promote the Christian faith and to demonstrate God's love to the local community and throughout the world through the relief of suffering and poverty. The charity is a charitable company and is governed by its memorandum and articles of association. The objects of the charity, as set out in the governing document are= al to advance the Christian faith- bl to relieve persons who are in conditions of need,. and cl to promote and fulfil such other charitable purposes beneficial to the community Summary of the charity's main artivities and achievements To further the above objects and vision, the charity's main activities and achievements were as follows.. For the year ending 31st March 2021 the average church attendance remained constant at around 85 people on a Sunday morning. This reflects the church attendante pattern in the UK where people tend to attend church less frequently on Sundays and yet still be committed to the church. Our increasing ethnic diversity of Open Door Church is probably due to the outreach through the ESOL classes and the relationships built in that context; as well as our growing relationship with members of the Burmese Christian community We employed a second Pastor Oliver Elliott who was previously part of the church having come to faith in Jesus through our"Love and Grace" outreach to ex-addicts. Ollie has since gone on to lead in other churches and returns to help us fulfil our prophetic call to be a 'Field Hospital" to the broken. He is employed four days a week and is also studying a Masters degree in Theology. We have been paying for his study day from October 2020. We established a second Burmese speaking congregation that runs from ODCC on Sunday afternoons led by Go Sum Piang who we have employed one day a week as a "Internationals Pastor" The second congregation is called "Encounter Wofship Centre" and it runs meetin85 and Bible Studies and holds Burmese teaching and worship conferences.; these all went on-line during this period. During the lockdown and period of coronavirus which spans these accounts none of our groups ran in a physical form. However many groups continued to meet on Zoom on a regular basis. Page 2
OPEN DOOR CHURCH SUNBURY TRUSTEES. ANNUAL REPORT {INCORPORATING DIRECTORS, REPORT) FOR THE YEAR ENDED 31 MARCH 2021 Sinte March 2020 we have a mix of on-line and meetings at the Open Door Church Centre. a5 we could not meet at Sunbury Manor School. We also ceased all groups physically although many of these groups continued to meet on-line including the church prayer meetings. ministeps, Small Groups and ESOL classes which became on-line. All of our physical meetings stopped other than Sunday: Tea Pot, ESOL, Kidz Klub. SALT all stopped meeting. Due to the lockdown we empha5ised Small Group attendance and were served superbly by our Small Group leaders who kept in contact with member5 of the church,. ensuring pastoral care. Due to coronavirus we were unable to meet with other Commission churches in the summer for a Bible Camp. However we did partake in several Commission worship events and prayer events on- line and were served by Commission leadership during the period. We ran an Alpha course on-line in the Winter Term via Zoom. There is now also an established Ministeps group which is aimed at parent5 and toddlers but has a focus on looking at testimonies of healings and miracles. They have been meeting on-line over the period. Newday youth camp was c105ed during this period. Our free E50L IEnglish for Speaker5 of Orher Languages) classes stopped meetiwig physically but met on-line via Zoom and recruitung via a 'Meetup" group. This meant we began to teach advance level classe5 Wlth people on-line from all over the UK and the world- including Italy, Mexico. Japan, Myanmar, India, Russia, Indonesia, Peru and the Philippines. We had regular on-line contact with Pastor Rolando De Guzman who leads Cavite Open Door Commission Church in the Philippines: however a planned trip in May 2020 had to be cancelled. During the period the deprivation of many due to poverty meant we helped the church in the Philippines feed people in the Dasmarina5 area. We also sent finance when the area was hit consecutively by typhoons destroying homes and livlihoods. We supported finacially the mission of a Newfrontiers church in Liberia through a member of the church and ensured they had food and finance during the period of coronavirus. We ran assemblies on-line for the local Bishop Wand Church of England Secondary School during the period. We joined together with other church leaders in 5unbury for a closer help and support during the period which culminated in a joint Christmas event. Most the charity's artivities are undertaken by volunteer5 and the charity could not operate effectively without their efforts. In planning the activitie5 the Trustees have applied the guidance on public benefit issued by the Charity Commission. Page 3
OPEN DOOR CHURCH SUNBURY TRusfEES' ANNUAL REPORT {INCORPORATING DIRECTORS, REPORTI FOR THE YEAR ENDED 31 MARCH 2021 Structure, Governance and Management The Church is not a buildin& but a gathering of ordinary people of different ages and backgrounds, whose lives have been changed by Jesus Christ. the Son of God. The New Testament reveals the Church as a community of people, properly taught and cared for, who by loving and setving Jesus Christ, were also committed to love and care for each other and to bring a blessing to the area in which they lived. Open Door Church- its trustees, elders and members are committed to the restoration of those New Testament principles. It is not alone in this, it is one of many Churches in the area, country and all over the world that is -dIScOVering the excitement of knowing Jesus Christ. The vision is to see the people of Sunbury come into this experience of knowing Jesus as their Lord, Saviour and friend. The Church is a member of the Evangelical Alliance and has a relationship with "Commi5510ri": Christian organisation that pursue5 similar objective5 in the UK and overseas. 'Commission" is a chaflty that joins approximately 50 churches in the UK and many others around the world together under the apostolic care of Guy Miller Icitygate Church, Bournemouthl and hi5 team. "Commission" is a part of the Newfrontiers Family of Churche5. The church works with "Commission" in assisting other churches and receives voluntary help and support itself where needed. During the year, grants have been madelsee note 5cl to help the objectives which can best be done on a larger scale than Opcn Door Church could do indèpendentlv. Trustees are appointed generally from within the church and in accordance with the governing document. Directions relating to the charitable trust are made by the Trustees in consultation with the Elders, who are responsible for governing the life and teaching of the church. Day to day decisions on expenditure and activities are decided by the staff and volunteers in charge of different areas of the church, with budgets set and monitored by the TrLSStees. Whilst the church does employ a full time lead elder it is the work of every member of the church, whether employed or not, that will make the difference in the church achieving its great tommission. This 15 done in 'being Salt and light, amongst the people they interact with every day- by 5ervin8 the local community, by praying, assisting those in need. in being involved in training others, in public teaching and worship, and also in administration. The financial resources of the church, to a very large extent, are given by the members and their private asset5 and equipment are regularly used in the work of the church. Much of this work is done privately, without recognition, and the hours and Value of that time cannot be quantified. Financial review Total income for the year was £196,51812020: £175,172). Total expenditure wa5 £185,70312020'. £172,526) resulting in net income for the year of £10,81512020..£2,6461. Closing unrestricted funds at 31 March 2021 were £713,11512020= £703,755) and restricted funds were £6,07312020.. £4.6181. Page 4
OPEN DOOR CHURCH SUNBURY TRUSTEES. ANNUAL REPORT (INCORPORATING DIRECTORS. REPORTI FOR THE YEAR ENDED 31 MARCH 2021 Reserves policv The trustees have determined that the charity should aim to hold unrestricted cash of no less than £40,000 Iwhich equates to about 3 months, of unrestricted expenditure) so that the charity could continue to operate should income and / or expenditure vary adversely. At the year end, the charitv held unrestricted cash of £63,749 and the charity is complyinB With its reserves policy. Going concern We consider that despite the obvious difficulties of the year in question the charity tontinues to be supported and continues as a going concern. Key risks and uncertaintles The charity is exposed to various risk5 - be they operational, financial or reputational. The trustees review the charity's activities regularly to identify significant risks and, where possible. they take appropriate measures to mitigate those risks. Plans for the future As a Church we have continued to look at opportunities and activities in both the local community and further afield to èxtènd and expand works within our "Charitable Objec.tives" that will allow the charity to expand and grow both in numbers and financially. To this end The Elders recently chaired a consultation with Church membership which has resulted in the exploration of ideas both old and new which will be further considered as potential leaders for activities are identified. We have sought to grow our youth work by investing in more pastoral staff to help motivate and grow this area of our church. We are also considering significant building work to the Open Door Church Centre, but this has currently been put on hold due to the COVID pandemic. We continue investing in training and development as a church and have plans to continue this In members lives. We are currently considering how we fulfil our prophetic call to be a 'Field Hospital" to the broken in society and how we use our resources to serve the local community. One such venture that is taking up much of our time recently is the expanding ESOL IEn81ish as a Second Language) Classes and we hope to be successful in our fund raising and teaching which overcomes isolation and helps in cultural awareness, community cohesions and serves those isolated by language and culture in our area. Page 5
OPEN DOOR CHURCH SUNBURY TRusfEES' ANNUAL REPORT {INCORPORATING DIRECTORS, REPORT) FOR THE YEAR ENDED 31 MARCH 2021 Responsibilities of trustees under tompany law The trustees are responsible for preparing the trustees, annual report and the financial statements in accordante with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accountin8 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 the affairs of the charitable company as at the balance sheet date and of its incoming resources and application of resources, including irbcome and expenditure. for the financial year. In preparing these financial statements, the trustees are required to: l. select suitable accounting policies and apply them consistently- 2. observe the methods and principles in the Charities SORP: 3. make judgements and estimates that are reasonable and prudent; state whether the applicable accountin8 Standards have been followed, subject to any material departures disclosed and explained irb the financial statements; and 5. prepare the financial statements on a going 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 charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also resporbsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Approval This report, which has been prepared in accordance with the provisions of the Companies Act 2006 relating to small companies, was approved by the trustees and signed on their behalf by- G M Rendall Date: 2021 Page 6
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF OPEN DOOR CHURCH SUNBURY I'the Companv'l I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2021 on pages 8 to 18 following. which have been prepared on the basis of the accounting policies set out on pages 10 to 11. Responsibilitles and basis of report As the charity's trustees of the Company land also Its directors for the purposes of company lawl you are responsible for the preparation of the accounts in attordance with the requirement5 of the Companies Act 20061'the 2006 Act'l. 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 vour charity's accounts as carried out under section 145 of the Charities Act 20111'the 2011 Act'l. In carrying Out my examination I have followed the Directions given by the Charity Commission under section 145151 Ibl of the 2011 Act. Independent examinerfs statement I have completed my examination. I confirm that no matter5 have come to my attention in connection with the examination giving me cause to believe: l. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act.. or 2. the accounts do not accord with those records,. or 3. the accounts do not comply with the accounting requirements of section 396 of the 2CM)6 Act other than any requirement that the accounts give a 'true and fair, view which is not a matter considered as part of an indepet7dent examination- or 4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Prartice for accounting and reporting by charities lapplicable to charities preparing their accounts in accordance with the Financial Reporting Stsndard applicable in the UK and Republic of Ireland IFRS 10211. I have no concerns and have come across no other matters in connection with the exomination to which attention shou5d be drawn in this report in order to enable a proper understanding of the accounts to be reached. 8 November 2021 Jacob Farley ACA Stewardship l Lamb's Passage London ECIY 8AB Page 7
OPEN DOOR CHURCH SUNBURY STATEMENT OF FINANCIALACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2021 Total Funds 2021 Total Funds 2020 Unrestricted Funds Restricted Funds Note INCOME AND ENDOWMENTS FROM: DonatFon5 Charitable activities Ir>ve5tments Other income 154,630 41.525 196.155 169,614 4.606 12 940 io 653 io 653 Total income and endowment5 155,293 41.525 196.818 175,172 EXPENDITURE ON: Charitable activities 144,097 42.114 186.211 172,526 Total expenditure 144,097 42,114 186.211 172.526 Net intomellexpenditurel 11,196 15901 10,607 2,646 Tran5fer5 between funds 13 19641 964 Net movement in funds 10.232 375 10,607 2,646 Recon¢lllation of funds: Total funds brought forward 703.755 4,618 708,373 705,727 Totsl funds carrfed forward 13 713,986 4,993 718.979 708.373 The statement of financial attivities includes all gains and losses recogni5ed in the year. All income and expenditure derive from contlnuing operations. The statement of financial activitie5 also complies with the requlrements for an income and expenditure account required by the Companies Act 2006. The notes on page5 10- 18 form part of these accounts. Page 8
OPEN DOOR CHiIRCH5UNeURY 8ALAficESHEEr FOR ThEYEAR ENDED 31 MARCJI 2021 Total Funds 2021 Total Funds Z020 UnresEficted Funds Restricted Funds Note FIXEDAS5ETS Tan81e assets Socièl investments 478,936 145.(KK) 478,936 L45.0 491.849 145,(MKJ 636,849 623,916 623.936 CURRENT ASSETS OebloT5 Cash at bank and in hand 31,191 62.602 3,875 1,118 35,066 63,721 33.738 40,224 io 93.794 4.993 98,787 73,962 CREDITORS= Amount$falllr duewllhln one year li 13.7431 13,7431 12,4381 Net ¢urrentas5etsl Viabllitlesl 9),051 4.993 9S,044 71.523 Totsl a$5ets le55currÈrt Il•bllhles 713,986 4.993 718,979 708.373 TOTAiNEf ASSErs 713,986 4.993 718.979 708,373 FUND BALANCES Unrestrided Funds General funds 13 713,986 713,986 703,755 Restricted Fund5 4,993 4,993 718,979 4,618 708,373 713,986 4.993 The charitable cempany Is entitled to exemption from audlt under Section 471 of the Companles Act 2(lJ6 for the year ended 31 March 2021. The rnembers have not required the company to obtain an audit of its financial statement5 for the year ended 31 March 2021 in accordance with Section 476 of rhe Cornpanies Act 2((J6 however, accordance with Settion 145 of the Charptie5 Act 2011. the actoufits have been examined by an independent examineT and their report has en Included in thpse financial statements. The directors Iwho are the charitable compa5 trustees for the purpD5e5 of charlty lawl ackfiowledÉe thelr lal eDsurlng th41 the charitable company keep5 accountin8 records which comply wirh Sections 386 and 387 of the Companie5 Act 2(M)6 and Ibl preparing financi8I statemenis which give a true and fair Yiew of the stare of ?ffair5 of thè charitable company as 2t the end of each finantièl year and of its net income or expenditure for each financial year in accordance with the requirement5 of Section$ 394 and 395 and which otherwise comply wilh the requirÈmÈnts of the Comp3nies Act 2(1)6 relatin8to financial statement5. 50 faT as applicable 10 the charsiable companv. The financial statements have been prepared in actordènce with the provision5 of Part 15 of the Companie5 Art 2DJ6 relatin¥ tu Sm811 companies. The financial ststements syere approved bythe Boèrd of Difectors on by.. *l,,J., 2021 and were slgned on it5 half G M Rendall Company number.. 3883493 Charlty numbef.. 1079168 The notes on page5 10- 18 form pèrtof these accounts. Page 9
OPEN DOOR CHURCH SUNBURY NOTES TOTHE AccouNrs FOR TME YEAR ENDED 31 MARCH 2021 Statuw Information The charlty is a charitable company limited by guarantee and is incorporated in the United Kingdom. The Cofnpany's re8iStered number and rewstered office addre55 can be found on the Company Inforniarion page. Accounting Polloes These financial ststements are prepared on a 8oln8 coth¢Èrn basis. under the historical Cost convention 35 modified by the revaluation of certain a55ets. whlch are rneasured atfair value throu8h the Statement of Finantial Acttvities. These financial Statements have been prepared in accordance with the 'Statement of Recommended Practice." Accountin8 and Reporting by Charities preparing their èccount5 in accordance with the Financial ReportinE Standard applicable In the VK and Republic of Ireland IFRS 1021 I'the Charltles SORP'I. with the Financial Reporting Standard applicable in the Unlted Kin8dom and Republic of Ireland I'FRS 102,1, with the Companies Att 2006 and with the Charitie5 Act 2011. The charity Tneets the definition of a public benefit entity as set out in FRS 102. The principle5 adopted in the preparation of thetlnancial statements are Set out below. al Goin ncem The trustees (who are the charitable company's directors for the purposes of company lawl have assessed whether the use of the 80ing concern basis 15 appropriate and have considered possible events or conditlOn5 that D7ight cast significant doubt on the ability of the charity to continue as a going concern. The trustees have made thi5 a55èssment for è period ol gt least one year from the date of approval of the financial #atements. sn particular the trustees have tonsidered the charity's forecasts and projections and the p055ible implication5 should projected income and l or expenditure vary unexpertedly. The trustees have concluded that there is a reasonable expertation that thÈ charity ho5 adequate re50urtÈs to continue to operate for the foreseeable future. In making this assessrnent the trustee5 have considered the impact of Covid-19 and have concluded that its impact on net income will not be material. The charity therÈfore continues to adopt the 80ing concern basi5 in preparing its financial stotements. bl Income IncomÈ including iThvestment income is recognised In the peri(Kl in which the charity becorne5 entitled io receipt, the amount receivable can be rne4sured with reasonable certainty, ènd receipt is probable. For the m05t part, income is 8ener3lly recogni5ed when it is recei1d. Income is only deferred when thÈ charity ha5 to fulfil conditlQn5 before be¢omin4 entitled to It or where the donor has specified thatthe income 15 to be expended in a future period. Income from donation5 includes.. il RecoverJble 8ift aid. Thi5 15 recoEnised when the related donation is weived. Gift aid that ha5 not been recovered by the balance sheet date is included as a debtor. ill Donated facilities. service5 and 8oods. The charity relie5 on voluntr5 to cary out many of its activities. Hi)wever, in ccordance with the SORP, the value of these services has not been Included in these fin4rKi¥l statements as they cannot be reliably measured. Income from charitable artlvitie5 represents incorne receivable from goods. services and facilities supplied in furtherance of the charity's ¢harltable objerts. It includes income from church trips, retreats and othef events. Investment Income represents income generated bythe charity's assets ar¢d includes incorne from bank interest. Other income comprises other incidentsl incorre nditure Expenditure, including irretoverable VAT, is reco8nised when it Is inCued or, If earfier. when a legal or constructive obligation for a payment arises provlded that it is probable that settlement will be required and the amount of the obli8ation can be measured The charity tnakes grants to other Institution5 and individuals to further its tharitable objeciives. Grants ¥able are reco8n15ed 35 constructive obligatlons arise, which is 8enerally when the charity expre55es a cornrnitment to the recipient that cèn be measured reliably and then only to the extent that any conditions aSgOCiated with the grant are outside of the control of the charity. The cost of raising funds is not significant and ha5 not been separJtdy diKlosed. Governance costs. which are included In expenditure on charitable èrtivities but are identified geparately in the notes to the accounts. includes cost5 associated with the independent examination of the financial statements, Complian with constitutional aThJ statutory requiremerrts and any other expenditUTe incurred on the strategic manègement of the charity. Page10
OPEN OOOR CHURCH SUNBURY NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 1021 A¢coynting Pollttes Icontonuedl untin General funds are unrestritted funds which are available for use at the dlscretlon of the trusttrs in furtherance of the Eener81 objectives ol the charity. Deslgnared funds comprise unrestricted funds that have been Set aside by the trustees for particulèr purpose5. RestrictÈd funds are donatSons which are to bÈ used in accordance with specific restTittions imposed by donors,. they include donations received from appeals for specific activities trr projetts. iblefixed Items wrchased or donated lor the £harlty'S own use are capitali5ed when the cost of purchased itern5, or the fair value of donated Items. is more than £500 and the item is expected to benefit the charity over more than one accounting period. Depreciation Is charged on a straight line basls so as to write down the value of Èa£h asset ro its estimated residual value (if 3nyl over experted usefvl economic life. To achieve thls objective the following ratÈs of depreclafjon are charged.. Is not depreciated IbecausÈ it is not consumed by usel Over 50 years after tsking account of the building's residual value Over 4 Or$ Freehold land Freehold buildings Equipment The cèrylng values of tanyible fixed assets are reviewed for irnpairrnent in periods when evenis or chanBe5 in circumstances inditate thatthe carrySn8 value May not recoverable. Investments Social investments are investments where the primary moti¥e 15 to fvrther the charfty's objects. not to 8enerate an Inve5trnent return. Social investrnents compri5e'. an investment in property th is co-owned by the churrh leatler and is made interest free. These investment propertie5 arÈ valued at every balance sheet date at fasrvalue or, where thi5 tannot be reliabl¥ ascertained. at cost less impairment. Impairment losses and losses arisinE on the disposal of soclal Investments 3re included in the Statement of Financial Activlties under the heading 'Expenditure on charitsble activities,. Gains arfsing on the disposal of 500al inyestments are included in the Staternent of Financial Attivities under the heading'other income.. 81 Leased assets Leèses which do not transfer substantially all the risks and rewards of ownership to the charity ère classified a5 operatSn8 lease& Operating lease payment5 are recognisell a5 an expense on a straight-line ba515 over the lease temi lunless another systematic ba515 15 rrKire represÈntètive of usel. h) Pension xheme arran ern The charity operates defined contribution pension schemes ftsr its employees. Obligations for tontribution5 to these s¢hemes are recognised as an expense when the liability arises. The a55ets of these schemes are held separately from those of the charity in independently administered funds. Il Taxation The company 15 a registered charity. it has taken advantsge ol the various reliets trom tsxation available to charltie5 and no tax is payable on the charity's income. Fintrn lal instruments The charity'5 financi413ssets and financial liabilities all qualify as bttsic financial instruments, a5 defin by FR5102. Creditors and debtors are measured at their experted settlement value (normally the amount of cash that the charity expects to pay or receive). kl Exem tion from re hflow statement The thanty has taken advantsge ol an exemption conferred bythe CharitE5 SORP and has not prepared a cash Ilow ststement. estimate ement In prepiring financial statements certain judgernents. estimates and assumptions have to be made that affect the amounts recognised in the financial statements. The tru5tee5 COll5ider the following to be significant.. il The annual depreciation charge for property, plant and equipment 1$ sensitive to changes in the estlmates for useful economic life and residual value. These e#im*es are reassessed annually and. when necessary, adjusted to reflect current cirrum5tances. Page11
OPEN DOOR CHURCH SUNBURY NOTESTOTHE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2021 D•n4tion5 2021 2020 Oonation5 of Cash and similar Income tsx recoverable 165.821 30.334 196.155 140.839 28,774 169,614 In¢om¢ from thariiable actlvitles 2021 2020 Church retreats and events 4,606 4.606 (tharitsble expendiwre 2021 2020 Costs incurred dirertly on speclfic activitles Employment costs 84,411 3,836 3,384 91,632 70.374 3.675 2.602 76.652 Employer's Nl Employer's pension contributions Worship and evangellsm Alpha Training & Conferences Children's work Church unity CofFee pot ESOL courses 287 2.805 2,149 950 500 120 1.250 20D 239 1,950 882 200 1,727 4,329 382 570 1,301 1,246 1.985 19.811 Evangelism New Day Tea w>t Vislting speakers Worship PA Youth group WestPoint 1651 1,485 2.003 7,530 Mission trip Mission trip to Philipplnes 2019 10,031 Grants pay8ble Inote Sd) 55,382 154.544 13.605 120,099 Costs incurred on support & admlni#ratlon Governanre iosts Independent exarniner'sfee Other 2,220 2.040 2,220 2.040 Deprecrotion of tangible fixed assets 15,889 15.W2 P*3e 12
OPEN DOOR CHURCH 5UNBURY NOTESTO TrIE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2021 Charitable expendlture Icontlnuedl Costs inrurred oth support & admlnlstratlon Icontlnuedl Premises Insurance Maintenance Rent 2.485 3,066 2,326 5,272 9,599 6,329 23,526 2.773 8,324 Bank charge5 Printing. postage and Stationery Expense5 reirnburseil Caterin8 223 5,1 5,186 1,350 52,427 4.404 733 19 31.667 Total expenditure 186.211 172,526 The fee payable to the independent exèminer for preparing and examining the accounts was £2,23012020.. £2,040),. addition the charity paid £88312020.. £7631 to Stew8rdship for payroll bureau and consu1tèncy services. Grants payable Institutions 2021 Grants for UK and overseas mi55ion Grants forthe relief of poverty 7,238 40.364 47,60E 5,114 2,667 7,781 12,351 43,031 The comparatlves for the previous year are ès follows.. 2020 Grants lor UK antl overseas mission Grants for the relief of poverty 8.618 140 8.758 3,600 1,247 4,847 12,218 1.387 13,605 The Charity's winclpal grant5 to institutions comprised: 2021 2020 Commission Apostolic Trust Icomgivel Cavite Open DooT Commission Church- Philippines Liberia Grants to institutions for le55 than £l.O(X) each 5,813 26,518 14.484 787 4.(M)O 2.162 2,595 Afialysis of costs, the cort of key maft8gement personnel afid trustee remuneration and expenses The average monthly number of employees during the year was 512020.. 41. Most of the charity's attivlties are cèrried out bv volunteers. No staff recelved sèlartes at a rate of rnore than £.000 per annurn. During theyear key manaBement received eM0¥ment benefits totslling £48.97812020= £47.7391. No trustees received emrAoyrnenl benefits in either the current or preceding year. Pa9e 13
OPEN DI)OR CHURCH SUNBVRY NOTES TO THE Accouiif5 FOR THE YEAR ENDED 31 WRCH 1021 Tangiblefixed a55ets FTeehold Building5 EquiptrTrent & Fitting5 Computer Equipmènt T31 2021 Cost At l April 2020 Additions At 31 March 2021 744.753 53,286 1.355 54.640 4.925 1.620 6,545 802,963 2,975 805,938 744,753 Cumulated depreciation At l April 2020 Charge for the year At 31 March 2021 253.216 14,895 268.111 53.286 339 53.624 4.612 655 5.267 311,114 15,889 327,003 Net 0k value At 31 March 2021 476,642 1,016 1,278 478,936 At 31 March 2020 491,537 312 491,849 Social investments 49 Be¥edy Road 2021 2020 Cost, less impairment, brought forward Change In value of investments C05t. le55 impairrnent, carried forw3rd 145.000 145.000 145.OOD 145.fy)0 145,000 145,0 The investment comprises 49% equity Stake in 49 Beverly Road. Sunbury occupied by the church leader. The rea50n the investment Is cla55ified as a'50cial investment, 15 that it 15 not held primarily to generate a financial return but a5 part of the charitable objectives of the charity to enable the church leader to live locally. ThÈ investment was made in August 27 and 15 expected to held for the longer term. At the yearend date the market value of 49 Bevedy Road is £5W.000 Debtor5 2021 2020 Falling due withln oneyear: Tax recoverable Other debtor5 Prepayrnent5 and accrued incorr 30,344 28,774 241 4,723 33,738 4.722 35,066 10 Cash * Bank ahd in H•nd 2021 2020 Cash at bank with irnmediate access Pettyca5h 63,721 39.723 500 40.223 63,721 11 Credi¢¢Jr5= li4bilities tsllini due within one yeor 2021 2020 Accruals 3.743 2.438 Page 14
OPEN DOOR CHURCH SUNBURY NOTES TQTHE AccovNf5 FOR THE YEAR ENDED 31 MARCH 2021 12 Pension comrnitmer During the year employerfs pension Contributions totalling £3.39612020.. £2,715) were ¥able to defined contribution personal pengon 5cherne5. No pension contnbutions were owing at the balantr Sheet date12020." £nill. 13 Funds During the year the rnovernents in the tharity's funds were as follows.. Opening balance 2021 Inwming resources 2021 Out80ing resources 2021 Transfers in the year 2021 Gairbs and losses 2D21 Closin8 balance 2021 fjerterolUnrestHtted Funds 703.755 155.293 1144,0971 19641 713,986 RestrirtedFunds Commission Apostolic Trust & SÈ Saviovrs Food 8ank 838 18381 12,984 112,9841 Cavite Open Door CoMmisOn Church- Philippine5 LHR communities fund 23,474 124,3761 1,250 161 2,819 11,2501 1,347 3,272 1,508 3,486 Domantay Family Support Fund 12,6671 62 4,618 41,525 142,1141 964 4,993 Aggregate of fur5 708.373 196,818 1186,2111 718,979 Analysls of net assets byfund The 355ets and liabilitie5 Of the various funds were as follows. General lunds Restricted tund5 2021 Tangible fixed assets Social investments Debtor5 Investrfjents held as current assets Cash at èank and in hand Creditors falling due within one year 478,936 145,Th)0 31,191 478,936 145,(X)O 35,r66 3,875 62,602 13,7431 1,118 63,721 13,7431 713,986 4,993 718,979 Page 15
OPEN DOOR CHURCH SUNBURY NOTESTO THE Accoufrirs FOR THE YEAR ENDED 31 MARCH 2021 13 Funds Icontsnuedl In the previous yearthe rnovements ifi the chèritys funds were as follows.. Openin8 balance Incorning rex>urce5 Outgoing resources Transfers in the year 2020 Gains and 1055es C1051n8 larKe 2020 2020 2020 2020 2020 Generol Unresrrirted Funds 705,502 166.485 1168.1301 11021 703.755 ResrrtttedFtsnds Tear Fund Liberi3 Philippines 2 fund LHR communities fund 112 650 2,060 11121 16501 12.1621 12251 102 225 1.347 4.519 1,347 3,272 Domantay Family Support Fund 11,2471 225 8.687 14,3961 102 4,618 A661ate offvnds 705.727 175.172 1172.5261 708.373 Anafysls of net assets by fund In the previous year, the assets aMd113bllities of the various fvnds were asfollows.. General funds Restritted funds 2020 Tangible fixed assets Social inve5trnent5 Debtors Cash at bank and in hjnd Creditors fallin8 due within one year 491.849 145,000 33.738 35.605 12,4381 491,849 145,rA)o 33,738 40,223 12,4381 4.618 703.755 4.618 708,373 Commission Apostolic Trust fund is for money colletted and paid to a chartty which oversees a group of New Frontiers Chr£he$ both in the south of the UK and in various oveT5e8s locatlons now including India an(5 The Philippines. The 5t Saviours Food Bank fund 15 for money ¢olle£ted and pald to a local parish church who run a local Comrnunity Food Bank The Cavite Open Door Commi55ion Church, Philippines, fund is for money collected and paid to a Commi55ion church in The Phillipines. Funds were mailg provided fortyphoon and famine rellef The Tearfund fund is morEy Collec and paid on in furtherante of the charity's aim5, as carried out byTearfund. The beria fund is money collected and paid on in fvrtherance of the charity's airns, as tarried otrt by Life for LiL*rio. Phillpplnes 2 fund Is money to be used to benefit the Philippine community in furtherance of the Charity's airns. The LHR communltles fund and the SCC commutsity fund is money to be used for ihe ESOL IEn8lish for Speaker5 of Other Language51 outaCh wor The FilloBus Fund is to be used to pay for a minibus for the ptojett supported in Philippine5 The Domantay Family SUprt Fund is to be used to 5UPPOrtthe recii%ents in a time of hardship. Page 16
OPEN DOOR CHURCH SUNBURY NOTESTO THE ACCOUNTS FORTHE YEAR ENDED 31 MARCH 2021 14 OpeMITh8 lease commltments The charity has an operating lease for its printer. The minimum amount payable luntil the next break tlause and ignoring the tenrial effett of future rent rewewsl in respect of this lease is as follows.. 2021 2020 Payments falling due.. Within one year Betsveen one and five year5 656 656 656 1,312 656 During theyearthe charity was chèrged £65612020.. £6561 for its operating lease. 15 Transadlons wlth related parties During the year the charity-. al reteived donations totalling £34.85112020.. f 31,8771 from related parties (which intludes trustees, any other members Df key management ènd anyone closelycoDnected to them). bl No expenses12020.. Énill were paid 10, or for, the trustees,. reimbursements for expenses incurred when actin8 as agent for the charity or incurred when undertaking employment duties not connected with serying as a trustee are not included in this discIoSUTe During the yearthe charity also rnade the follomring payments to, or for, related parties-. al Sarah Colyer, who is c105ely related ttr Barry Colyer. who is a trustee, received employment benefits totèlling £1,72012020.. £1,644) for providing cleaning services to the charity bl Loretta Wyatt, who 15 c105ely related to Timothy Patrick. who 15 a trustee, reteived employrnent benefits totalling £6.012 12020". £2441 for providing administration se(e$ to the charity for the period that she was a related party. Eycept as disclosed in nntg G'Analysis of staff costs,, there have been no other transactions with related parties duTinR the year. 16 Members Each member of the company commits to contrlbute if the charity is wound up an amount of £10. Page 17
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