2021-07-31-accounts - Open Doors International Language School

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				Page
Charity and Company	information			1
Trustees' Report				2
Statement of Directors'/Trustees'			Responsibilities	8
Independent Examiner's		report		9
Statement of Financial		Activities		10
Statement of total recognised gains and losses				12
Balance sheet				13
Cash flow statement				15
Notes to the accounts				16
Detailed Statement of	Financial		Activities	22

				Unrestricted	Restricted	Total	Last Year
				Funds	Funds	Funds	Total Funds
			Notes	2021	2021	2021	2020
					E
Income and endowments	from:
Incoming resources from generated		funds
Donations and legacies				4,108		4,108	2,021
Other trading activities							3,855
Investment Income				22		22	375
Charitable activities				440,304	222,740	663,044	703,096
Total income and endowments				444,434	222,740	667,174	709,347
Expenditure on
Costs of charitable activities				437,427	137,887	575,314	687,925
Other costs				1,380		1,380	2,315
Total expenditure				438,807	137„887	576,694	690,240
before transfers between funds				5,627	84,853	90,480	19,107
Gross transfers between	funds			(7,600)	7,600
Other recognised gains	and losses			(1,973)	92,453	90,480	19,107
Other recognised gains	and losses
Net movement in funds				(1,973)	92,453	90,480	19,107
Reconciliation offunds
Total funds brought forward			21	159,373	185,453	344,826	325,719
Total Funds carried forward			21	157,400	277,906	435,306	344,826
All activities derive from continuing		operations

			2021	2020
Turnover			667,152	708,972
Direct costs of turnover			575,314	687,925
Gross surplus			91,838	21,047
Other costs			1,380	2,315
Operating surplus			90,458	18,732
interest receivable			22	375
Surplus on ordinary activities before		tax	90,480	19,107
Surplus for the financial	year		90,480	19,107
Gift Aid Payments
Retained surplus for the	financial year		90,480	19,107
All activities derive from	continuing	operations

for the	year ended 31	July 20	21
					2021	2020
Excess	of income over expenditure		before realisation	of assets	90,480	19,107
Surplus	per Statement of	Financial	Activity		90,480	19,107
Grants	for the acquisition	of fixed	assets
Net Movement in funds		before taxation			90,480	19,107

Revenue accumulated	Revenue accumulated	funds	funds		Designated	Unrestricted	Restricted	Total	Last year
					Funds	Funds	Funds	Funds	Total Funds
					2021	2021	2021	2021	2020
Accumulated funds brought		forward			159,373		185,453	344,826	325,719
Recognised gains	and losses		before transfers			5,627	84,853	90,480	19,107
					159,373	5,627	270,306	435,306	344,826
Transfers between	restricted	and	unrestricted	funds		(7,600)	7,600
Transfers (to)/from designated			funds		(1,973)	1,973
Closing revenue	accumulated		funds		157,400		277,906	435,306	344,826

Summary of funds	Summary of funds	Designated	Unrestricted	Restricted	Total	Last Year
		Funds	Funds	Funds	Funds	Total Funds
		2021	2021	2021	2021	2020
Revenue accumulated	funds			277,906	277,906	185,453
Revenue designated	funds	157,400			157,400	159,373
Total funds		157,400		277,906	435,306	344,826

Open Doors International	Open Doors International	Language School	Language School	Language School
Company Number				04301430
Balance Sheet
as at 31July 2021
					2021		2020
Fixed assets
Intangible assets
Tangible assets				12		14,036		14,332
Total fixed assets						14,036		14,332
Current assets
Debtors				13	159,467		62,248
Cash at bank and in	hand				319,366		300,931
Total current assets					478,833		363,179
Creditors:-
amounts due within one year				14	(57,563}		(32,685}
Net current assets						421,270		330,494
Total assets less current liabilities						435,306		344,826
Creditors:-
amounts due after more than one			year
Provisions for liabilities and		charges
Net assets excluding	pension assetIliability					435,306		344,826
Net assets including pension			asset I liability			435,306		344,826
The funds ofthe charity:
Unrestricted income	funds
Unrestricted revenue	accumulated		funds	21
Designated revenue	funds			21	157,400		159,373
Unrestricted capital	funds
Designated fixed asset funds
Total unrestricted	funds					157,400		159,373
Restricted revenue funds
Restricted revenue accumulated			funds	21	277,906		185,453
Restricted fixed asset funds
Total restricted funds						277,906		185,453
Total charity funds						435,306		344,826

					2021	2020
Cash generated from operations
Net incoming resources before	other recognised			gains and losses	90,458	18,732
Reconciliation to cash generated		from operations:
Depreciation					6,400	5,408
Increase in debtors					(97,219)	107,718
Increase in creditors					23,763	14,952
					23,402	146,810
Cash from other sources
Interest received					22	375
Proceeds from sale of tangible	fixed assets
Proceeds from sale of investments
					22	375
Application ofcash
Interest paid Purchase of tangible fixed assets					~6,104 ~6,104	11,803 11,803
Net increase in cash					17,320	135,382
Cash at bank and in hand less	overdrafts		at 1 August		300,931	165,549
Cash at bank and in hand less		overdrafts at 31July			318,251	300,931
Consisting of:
Cash at bank and in hand Overdrafts					319,366 ~1,115	300,931
					318,251	300,931

fo	r the year en	ded 31 July 202	ded 31 July 202	ded 31 July 202	1
3	Surplus for	the financial year							2021	2020
	This is stated after		crediting:-
	Depreciation	of owned fixed		assets					6,400	5,408
	Pension costs								6,462	7,798
	Independent	Examiner's Fees							1,380	1,248
4	Expenses paid to trustees			or	persons connected			with trustees	2021	2020
	The aggregate amount of expenses					paid to trustees		was		1,067
6	Investment	Income							2021	2020
										F
	Bank deposit	interest	received						22	375
7	Analysis of	grants payable		in	furtherance		ofthe	charity's objects
									2021	2020
	Plymouth Hope								4,211
	Redeemer Church								996
									5,207
8	Deferred Incoming		Resources		8	Reserves
						Opening		Released	Received	Deferred
						Deferrals		from prior	less released	at year end
								years	in year
	Fees paid in	advance				10,113		10,113	30,000	30,000
	Total					10,113		10,113	30,000	30,000
									2021	2020
	These deferrals are		included		in creditors				30,000	10,113

for	the year ended 31July 2021	the year ended 31July 2021	the year ended 31July 2021	the year ended 31July 2021	the year ended 31July 2021
10	Staff Costs and Emoluments												2021	2020
														P
	Gross Salaries												387,394	469,663
	Employer's National	Insurance											19,944	33,056
	Pension Contributions												6,462	7,798
													413,800	510,517
	Numbers of full time		employees				or full time			equivalents			2021	2020
	Part time ESOL Teaching												5.2	10.5
	Teacher Training												0.6	1.0
	Administration 8 support			staff									4.7	8.0
	Management												5.3	5.0
													16	25
	There were no employees				with emoluments				in	excess ofF60,000 per annum
	Remuneration oftrustees				and	key management					personnel
													2021	2020
	Remuneration payable			to trustees and key management								personnel
	Mrs C Roberts												37,445	34,415
	Total remuneration												37,445	34,415
	Employer's National		Insurance			contributions				on above		remuneration
	Mrs C Roberts												3,787	3,630
													3,787	3,630
	Trustees' remuneration			in the year			was	nil	(2020: nil)
	Trustees' expenses	reimbursed				in	the year		PO	(2020:R1,519).
12	Tangible functional		fixed assets					Freehold			Leasehold Land and		Plant, Machinery &	Total
	Asset cost, valuation		or revalued				amount
	At 1 August 2020								29,411			69,171	63,536	162,118
	Additions												6,104	6,104
	Disposals												(130)	(130)
	At 31 July 2021								29,411			69,171	69,510	168,092
	Accumulated depreciation				and	impairment				provisions
	At 1 August 2020								29,411			69,171	49,204	147,786
	Eliminated on disposals												(130)	(130)
	Charge for the year												6,400	6,400
	At 31 July 2021								29,411			69,171	55,474	154,056
	Net book value
	At 31 July 2021												14,036	14,036
	At 31 July 2020												14,332	14,332

for	the year ended	31	July 2	021
13	Debtors								2021	2020
	Trade debtors								12,025	30,550
	Other Debtors								5,520	5,520
	Prepaid expenses								4,370	2,178
	Accrued income								137,552	24,000
									159,467	62,248
14	Creditors: amounts		falling	due within			one year		2021	2020
										F
	Bank loans and	overdrafts							1,115
	Trade creditors								12,809	15,293
	Accrued expenses								1,647	2,001
	PAYE and Nl								11,021	4,285
	Wages Creditor
	Unpaid Pension	Contributions							971	993
	Deferred income	and	grants	in advance			(see note	4)	30,000	10,113
									57,563	32,685
20	Analysis ofthe	Net	Movement		in	Funds			2021	2020
	Net movement in funds from			Statement			of Financial	Activities	90,480	19,107
	Net resources applied		on functional			fixed assets			6,234	38,423
	Net movement	in funds available				for	future activities		84,246	19,316

	Net movement in funds	Net movement in funds	available for future acti	vities	, 84,246	, 19,316
21	Particulars of Individual		Funds and analysis of	assets and liabilities	representing	funds
	At 31July 2021		Unrestricted	Designated	Restricted	Total
			funds	funds	funds	Funds
	Tangible	Fixed Assets	13,637		399	14,036
	Current	Assets	13,926	157,400	307,507	478,833
	Current	Liabilities	27,563		30,000	57,563
				157,400	277,906	435,306
	At 1 August 2020		Unrestricted	Designated	Restricted	Total
			funds	funds	funds	Funds
	Tangible	Fixed Assets	14,332			14,332
	Current Current	Assets Liabilities	18,353 32,685	159,373 159,373	185,453 185,453	363,179 ~32,685 344,826

		Funds at	Movements	Transfers	Funds at
		2020	in	Between	2021
			Funds	funds
			as below
Unrestricted:
Free Reserves			5,627	(5,627)
Designated	Reserves:
Operating		104,373		(6,973)	97,400
Designated	Redundancy	55,000		5,000	60,000
Trusts and Foundations		17,304	2,911		20,215
Petroc			(7,600)	7,600
RIS		158,149	89,542		247,691
RIS Redundancy		10,000			10,000
		344,826	90,480		435,306

Analysis of	movements in fu	nds as shown in the	table above
		Incoming	Outgoing	Gains &	Movement
		Resources	Resources	Losses	in funds
Unrestricted:
Free Reserves		444,434	(438,807)		5,627
Designated	Reserves:
Operating
Designated	Redundancy
Restricted funds
Trusts and Foundations		7,678	(4,767)		2,911
Petroc		17,500	(25,100)		(7,600)
RIS					89,542
					90,480

			Unrestricted	Restricted	Total	Prior Period
			Funds	Funds	Funds	Total Funds
			2021	2021	2021	2020
Incoming Resources
Income from Donations	and Legacies
Non government and non	public bodies
Incoming resources of a	revenue	nature - grants, donations and		legacies
Donations			4,108		4,108	2,021
Total			4,108		4,108	2,021
Total Donations &Legacies Received			4,108		4,108	2,021
Total Voluntary Income			4,108		4,108	2,021
Rental Income						3,855
Total of Other Trading	Activities					3,855
Investment Income
Bank deposit interest received			22		22	375
Total Investment Income			22		22	375
Income from charitable	activities
V Learning - SFA contract			69,778		69,778	52,320
Student fees						10,899
On Course —SFA contract			303,022		303,022	252,030
Full cost recovery CertTESOL			1,950		1,950	8,050
Full cost recovery Other			6,814		6,814	10,938
Plymouth City Council						27,000
PATH				197,562	197,562	155,574
Plymouth Marjon University			2,360		2,360	28,500
Big Lottery funding						3,887
Devon County Council						10,720
Other small grants received
Petroc				17,500	17,500	45,150
Lloyds Foundation				6,878	6,878
Marine Learning Alliance			4,000		4,000	64,400
Miscellaneous income			15,730	800	16,530	1,066
Job Retention income			36,650		36,650	22,562
Business Grants (Covid)						10,000
Total Incoming resources from
charitable activities			440,304	222,740	663,044	703,096
Total Income			444,434	222,740	667,174	709,347

						Unrestricted	Restricted	Total	Prior Period
						Funds	Funds	Funds	Total Funds
						2021	2021	2021	2020
Charitable expenditure
Support costs ofcharitable activities
Direct support costs
Gross wages and salaries			- charitable		activities	265,999	121,395	387,394	469,663
Employers' Nl - Charitable			activities			19,944		19,944	33,056
Pension contributions	charitable			employees		6,462		6,462	7,798
Travel and Subsistence		-	Charitable		Activities				1,414
						292,405	121,395	413,800	511,931
Management and administration				costs
in support ofcharitable			activities
Indirect employee costs
Training and welfare						3,864	553	4,417
						3,864	553	4,41?	644
Premises Costs
Rent payable						26,696		26,696	23,200
Rates, water and service			charges			2,679		2,679	2,827
Insurance						2,524		2,524	1,115
Room Hire							9,567	9,567	12,359
Light and heat						3,246		3,246	4,833
Cleaning						8,926		8,926	16,958
Premises repairs and	renewals					3,030		3,030	271
Refreshments						420		420	977
Alarm maintainance									156
						47,521	9,567	57,088	62,696

					Unrestricted	Restricted	Total	Prior Period
					Funds	Funds	Funds	Total Funds
					2021	2021	2021	2020
General administrative		expenses:
Telephone and fax					3,099		3,099	3,562
Postage					71		78	75
Stationery and printing					11,187	542	11,729	9,924
Subscriptions					5,876		5,876	3,428
Hire of equipment					5,671		5,671	176
Software					8,152		8,152	8,384
Advertising and PR					18,294		18,294	22,441
Bank charges					81		81	171
Sundry expenses					1,051		1,051	3,108
					53,482	549	54,031	51,269
Professional feesin	support ofcharitable activities
Accountancy fees other			than examiners/auditors					1,685
Professional fees					7,801		7,801	5,229
Bookkeeping fees								6,609
					7,801		7,801	13,523
Other support costs
Depreciation of assets					6,295	105	6,400	5,408
External contractors					1,800		1,800	5,958
Direct teaching costs					19,052	5,718	24,770	36,496
					27,147	5,823	32,970	47,862
Total costs					432,220	137,887	570,107	687,925
Grantmaking to	achieve the objects ofthe				charity
Grants paid including			Gift Aid payments
Grants paid as shown		in	the detailed	schedule	5,207		5,207
Total Expended	on	Charitable		Activities	437,427	137,887	575,314	687,925
Other costs
Trustees' expenses								1,067
Independent Examiner's			Fees		1,380		1,380	1,248
Total Other costs					1,380		1,380	2,315

							Unrestricted	Restricted	Total	Prior Period
							Funds	Funds	Funds	Total Funds
							2021	2021	2021	2020
Total Other Resources Expended
A Detailed schedule		ofgrants paid to				achieve	the objects	ofthe charity
									2021	2020
									F
Grants to Institutions
Plymouth Hope							4,211		4,211
Redeemer Church							996		996
Total Institutional	grants						5,207		5,207
Total grants to individuals
Total of all grants	paid						5,207		5,207
Analysis oftransfers		between		funds
Transfer to/(from)	unrestricted		to be	analysed		further	(5,627)		(5,627)	30,434
Transfer to/(from)	restricted to		be analysed		further			7,600	7,600	9,056
Transfer to/(from)	des to	be analysed		further			1,973		1,973	39,490
							7,600	7,600

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