2020-07-31-accounts - Open Doors International Language School

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			Page
Charity and Company	information		1
Trustees' Report			2
Statement of Directors'/Trustees'		Responsibilities	9
Independent Examiner's report			10
Statement of Financial	Activities		11
Statement of total recognised gains and losses			13
Balance sheet			14
Notes to the accounts			16
Detailed Statement of	Financial	Activities	22

				Unrestricted	Restricted	Total	Last Year
				Funds	Funds	Funds	Total Funds
			Notes	2020	2020	2020	2019
							L
Income and endowments	from:
incoming resources from generated		funds
Donations and legacies				2,021		2,021	779
Other trading. activities				3,855		3,855	10,040
Investment Income				375		375	222
Charitable activities				455,309	247,787	703,096	655,840
Other incoming Resources
Total income and endowments				461,560	247,787	709,347	666,881
Expenditure on
Costs of charitable activities				492,597	195,328	687,925	623,526
Other costs				2,315		2,315	2,767
Total expenditure				494,912	195,328	690,240	626,293
Net Income
before transfers between	funds			(33,352)	52,459	19,107	40,588
Gross transfers between	funds			(9,056)	9,056
Net income before
Other recognised gains	and losses			(42,408)	61,515	19,107	40,588
Other recognised gains	and losses
Net movement in funds				(42,408)	61,515	19,107	40,588
Reconciliation offunds
Total funds brought forward				201,781	123,938	325,719	285,131
Total Funds carried forward			11	159,373	185,453	344,&26	325,719

			2020	2019
Turnover			708,972	666,659
Direct costs of turnover			687,925	623,526
Gross surplus			21,047	43,133
Other costs			2,315	2,767
Operating surplus			18,732	40,366
Interest receivable			375	222
Surplus on ordinary activities before		tax	19,107	40,588
Surplus for the financial year			19,107	40,588
Gift Aid Payments
Retained surplus	for the financial year		19,107	40,588
All activities derive from continuing		operations

for the year ended 31Ju	ly 2	020
						2020	2019
Excess of Expenditure over	income before realisation				of assets	19,107	40,588
Profit per Profit and Loss account						19,107	40,588
Grants for the acquisition of	fixed	assets
Net Movement in funds before		taxation				19,107	40,588
Movements in revenue	and	capital	funds
for the year ended 31July 2020
Revenue accumulated funds					Unrestricted	Restricted	Total	Last year
					Funds	Funds	Funds	Total Funds
					2020	2020	2020	2019
								L
Accumulated funds brought	forward				2,918	123,938	126,856	101,268
Recognised gains and losses before transfers					(33,352)	52,459	19,107	40,588
Dividend payments made
					(30,434)	176,397	145,963	141,856
Transfers between restricted	and	unrestricted		funds	(9,056)	9,056
Transfers (to)/from designated funds					.39,490		39,490
Closing revenue accumulated		funds				185,453	185,453	141,856
Designated revenue funds							Total	Last year
							Funds	Total Funds
							2020	2019
At 1 August							198,863	183,863
Transfer (to)/from revenue accumulated			funds				39,490)	15,000
At 31 July							159,373	198,863

At 31 July								159,373	198,863
The purposes	for which		the designated	funds	have been	established	are described	in the	notes to the
accounts
Summary of	funds				Designated	Unrestricted	Restricted	Total	Last Year
					Funds	Funds	Funds	Funds	Total Funds
					2020	2020	2020	2020	2019
Revenue accumulated		funds					185,453	185,453	126,856
Revenue designated		funds			159,373			159,373	198,863
Total funds					159,373		185,453	344,826	325,719

Open Doors International	Open Doors International	Language	Language	School
Company Number				04301430
Balance Sheet
as at 31July 2020
					2020	2020	2019	2019
Fixed assets
Intangible assets
Tangible assets						14,332		7,937
Total fixed assets						14,332		7,937
Current assets
Debtors					62,248		169,966
Cash at bank and in	hand				300,931		165,549
Total current assets					363,179		335,515
Creditors:-
amounts due within one year				9	(32,685)		(17,733)
Net current assets						330,494		317,782
Total assets less current liabi%ties						344,826		325,719
Creditors:-
arnounts due after more than one			year
Provisions for liabilities and		charges
Net assets excluding	pension asset / liabi%ty					344,826		325,719
Net assets including pension			asset I liability			344,826		325,719
The funds ofthe charity:
Unrestricted income	funds
Unrestricted revenue	accumulated		funds	11			2,918
Designated revenue	funds			11	159,373		198,863
Unrestricted capital	funds
Designated fixed asset funds
Total unrestricted	funds					159,373		201,781
Restricted revenue funds
Restricted revenue accumulated			funds	11	185,453		123,938
Restricted fixed asset funds
Total restricted funds						185,453		123,938
Total charity funds						344,826		325,719

Leasehold improvements	—Straight	line over the life ofthe lease
ICT equipment Office Equipment	—3years -4years	straight line straight line


2	Surplus for	the financial year	2020		2019
					R
	This is stated after crediting:-
	Depreciation	of owned fixed assets	5,408		8,511
	Pension costs		7,798		5,646
	Independent	Examiner's Fees	1,248		1,248
3	Investment	Income	2020		2019
			R
	Bank deposit	interest received		375	222
				375	222

	Opening	Released	Received	Deferred
	Deferrals	from prior	less released	at year end
		years	in year
				E
Fees paid in advance	6,000	6,000	10,113	10,113
Total	6,000	6,000	10,113	10,113
			2020	2019
				P.
These deferrals are included	in creditors		10,113	6,000

Deferred In	coming	Resource	s &Reserves- Re	stricted funds
			Opening	Released	Received	Deferred
			Deferrals	from prior	less released	at year end
				years	in year
Lloyds Foundation
Trusts and	Foundations
Total
					2020	2019
These deferrals are		included	in creditors
Staff Costs	and Emoluments				2020	2019
Gross Salaries					469,663	391,191
Employer's	National	Insurance			33,056	25,208
Pension Contributions					7,798	5,646
					510,517	422,045

the year	en	ded 31 July 2020
Numbers	of	full time employees	or full time equivalents	2020	2019
Part time	ESOLTeaching			10.5	18.0
Teacher	Training			1.0	1.5
Administration		8 support staff		8.0	9.0
Management				5.0	5.0
				25	34

7	Tangible functional fixed	asset	s
				ICT		Leasehold	Office
				Equipment		Improvement	Equipment	Total
	Asset cost„valuation or revalued			amount
	At 1 August 2019			30,703		69,171	63,751	163,625
	Additions						11,803	11,803
	Disposais			(1,292)			(12,018)	(13,310)
	Surplus on revaluation
	At 31 July 2020			29,411		69,171	63,536	162,118
	Accumulated depreciation	and	impairment		provisions
	At 1 August 2019			30,703		69,171	55,814	155,688
	Eliminated on disposais			(1,292)			(12,018)	(13,310)
	Depreciation on revaluation
	Charge for the year						5,408	5,408
	At 31 July 2020			29,411		69,171	49,204	147,786
	Net book value
	At 31 July 2020						14,332	14,332
	At 31 July 2019						7,937	7,937
8	Debtors						2020	2019
								R
	Trade debtors						30,550	31,292
	Other Debtors						5,520
	Prepaid expenses						2,178	6,208
	Accrued income						24,000	132,466
							62,248	169,966


9	Creditors: amounts	falling	due within		one year		2020	2019
	Trade creditors						15,293	2,831
	Accrued expenses						2,001	2,811
	PAYE and Nl						4,285	6,091
	Unpaid Pension Contributions						993
	Deferred income and	grants	in advance		(see note	4)	10,113	6,000
							32,685	17,733
10	Analysis ofthe Net	Movement in		Funds			2020	2019
	Net movement in funds from		Statement		of Financial	Activities	19,107	40,588
	Net resources applied	on functional		fixed assets			38,423	5,098
	Net movement in funds available			for	future activities		19,316	35,490

At 31July 2020	At 31July 2020	Unrestricted	Designated	Restricted	Total
		funds	funds	funds	Funds
		R
Tangible	Fixed Assets	14,332			14,332
Current Current	Assets Liabilities	18,353 ~32,685	159,373	185,453	363,179 ~32,685
			159,373	185,453	344,826
At 1 August 2019		Unrestricted	Designated	Restricted	Total
		funds	funds	funds	Funds
Tangible	Fixed Assets	7,937			7,937
Current Current	Assets Liabilities	12,714 ~17,733 2,918	198,863 198,863	123,938 123,938	335,515 ~17,733 325,719

		Funds at	Movements	Transfers	Funds at
		2019	in	Between	2020
			Funds	funds
			as below
Unrestricted:
Free Reserves		2,918	(33,352)	30,434
Designated	Reserves:
Operating		143,863		(39,490)	104,373
Designated	Redundancy	55,000			55,000
Restricted funds
Trusts and Foundations		3,425	56		3,481
Lioyds Foundation		13,823			13,823
Petroc			(9,056)	9,056
RIS		96,690	61,459		158,149
RIS Redundancy		10,000			10,000
		325,719	19,107		344,826
Analysis of movements		in funds as shown in the table above
		Incoming	Outgoing	Gains &	Movement
		Resources	Resources	Losses	in funds
Unrestricted:
Free Reserves		461,560	(494,912)		(33,352)
Designated	Reserves:
Operating
Designated	Redundancy
Restricted funds
Trusts and Foundations		3,887	(3,831)		56
Lloyds Foundation
Petroc		45,150	(54,206)		(9,056)
RIS		198,750	(137,291)		61,459
RIS Redundancy
insert name	of fund
insert name	of fund
Sundry other funds
		709,347	690,240		19,107

		Unrestricted	Restricted	Total	Prior Period
		Funds	Funds	Funds	Total Funds
		2020	2020	2020	2019
Incoming Resources
Income from Donations	and Legacies
Donations		2,021		2,021	779
Total		2,021		2,021	779
Total Donations &Legacies Received		2,021		2,021	779
Rental Income		3,855		3,855	10,040
Total ofOther Trading	Activities	3,855		3,855	10,040
Investment Income
Bank deposit interest received		375		375	222
Total Investment Income		375		375	222
Income from charitable	activities
V Learning - SFA contract		52,320		52,320	139,317
Student fees		10,899		10,899	13,325
On Course - SFA contract		252,030		252,030	236,542
Full cost recovery CertTESOL		8,050		8,050	6,237
Full cost recovery DipTESOL					2,300
Full cost recovery Evenings
Full cost recovery IELTS					36,520
Full cost recovery Interpreters
Full cost recovery Other		10,938		10,938	1,594
Plymouth City Council - Syria
Plymouth City Council - Ladies Afgani group
Plymouth City Council			27,000	27,000
PATH			155,574	155,574	114,590
PLUSS					44,558
South West Councils
Plymouth Marjon University		28,500		28,500
Big Lottery funding			3,887	3,887	32,199
Devon County Council			10,720	10,720	12,431
Other small grants received
Petroc			45,150	45,150
Lloyds Foundation					14,992
Marine Learning Alliance		64,400		64,400
Miscellaneous income		1,066		1,066	1,235
Job Retention income		17,106	5,456	22,562
Business Grants (Covid)		10,000		10,000

			Unrestricted	Restricted	Total	Prior Period
			Funds	Funds	Funds	Total Funds
			2020	2020	2020	2019
				P		R
Total Incoming resources from
charitable activities			455,309	247,787	703,096	655,840
Other Incoming	Resources
Gains on disposals	of fixed assets used by Charity
Losses on disposals of heritage assets
Gains on disposals	of programme	related investmen
Total Income			461,560	247,787	709,347	666,881

							Unrestricted	Restricted	Total	Prior Period
							Funds	Funds	Funds	Total Funds
							2020	2020	2020	2019
Charitable	expenditure
Support costs ofcharitable activities
Direct support	costs
Gross wages	and salaries		- charitable			activities	296,097	173,566	469,663	391,191
Employers' Nl - Charitable			activities				33,056		33,056	25,208
Pension contributions		charitable		employees			7,798		7,798	5,646
Travel and Subsistence -			Charitable		Activities		1,128	286	1,414	6,205
Marketing of	services
							338,079	173,852	511,931	428,250
Management	and administration				costs
in support ofcharitable			activities
Indirect employee costs
Training and	welfare						640		644	2,469
Entertaining										126
							640		644	2,595
Premises Costs
Rent payable							23,200		23,200	23,200
Rates, water	and service		charges				2,827		2,827	3,504
Insurance							1,115		1,115	1,749
Room Hire							2,210	10,149	12,359	14,410
Light and heat							4,833		4,833	5,315
Cleaning							16,958		16,958	17,800
Premises repairs and		renewals					271		271	4,616
Refreshments							886		977	3,040
Alarm maintainance							156		156	204
							52,456	10,240	62,696	73,838

					Unrestricted	Restricted	Total	Prior Period
					Funds	Funds	Funds	Total Funds
					2020	2020	2020	2019
General administrative		expenses:
Telephone and fax					3,562		3,562	3,198
Postage					32	43	75	236
Stationery and printing					9,437	487	9,924	11,494
Subscriptions					3,428		3,428	6,367
Hire of equipment					176		176	1,328
Software					7,170	1,214	8,384	4,788
Bad debts								800
Anniversary celebrations
Advertising and PR					22,441		22,441	19,321
Bank charges					171		171	388
Sundry expenses					3,047	61	3,108	4,810
					49,464	1,805	51,269	52,730
Professional feesin	support ofcharitable activities
Accountancy fees other			than examiners/auditors		1,685		1,685
Professional fees					5,154	75	5,229	8,995
Bookkeeping fees					6,609		6,609	16,597
					13,448	75	13,523	25,592
Other support costs
Depreciation ofassets					5,408		5,408	8,511
External contractors					2,740	3,218	5,958	3,348
Direct teaching costs					30,362	6,134	36,496	28,662
					38,510	9,352	47,862	40,521
Total costs					492,597	195,328	687,925	623,526
Total Expended	on	Charitable		Activities	492,597	195,328	687,925	623,526
Other costs
Trustees' expenses					1,067		1,067	1,519
Independent Examiner's			Fees		1,248		1,248	1,248
Total Other costs					2,315		2,315	2,767

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