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





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|||||Unrestricted|Restricted|Total|Last Year|
|---|---|---|---|---|---|---|---|
|||||Funds|Funds|Funds|Total Funds|
||||Notes|2021|2021|2021|2020|
||||||E|||
|Income and endowments|from:|||||||
|Incoming resources<br>from generated||funds||||||
|Donations<br>and legacies||||4,108||4,108|2,021|
|Other trading<br>activities|||||||3,855|
|Investment<br>Income||||22||22|375|
|Charitable<br>activities||||440,304|222,740|663,044|703,096|
|Total income and endowments||||444,434|222,740|667,174|709,347|
|Expenditure<br>on||||||||
|Costs of charitable<br>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<br>between funds||||5,627|84,853|90,480|19,107|
|Gross transfers<br>between|funds|||(7,600)|7,600|||
|Other recognised<br>gains|and losses|||(1,973)|92,453|90,480|19,107|
|Other recognised<br>gains|and losses|||||||
|Net movement<br>in funds||||(1,973)|92,453|90,480|19,107|
|Reconciliation<br>offunds||||||||
|Total funds<br>brought<br>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||||||





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## 

||||Notes|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<br>surplus||||90,458|18,732|
|interest receivable||||22|375|
|Surplus<br>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<br>of|Financial|Activity||90,480|19,107|
|Grants|for the acquisition|of fixed|assets||||
|Net Movement<br>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<br>funds brought||forward|||159,373||185,453|344,826|325,719|
|Recognised<br>gains|and losses||before transfers|||5,627|84,853|90,480|19,107|
||||||159,373|5,627|270,306|435,306|344,826|
|Transfers<br>between|restricted|and|unrestricted|funds||(7,600)|7,600|||
|Transfers<br>(to)/from<br>designated|||funds||(1,973)|1,973||||
|Closing revenue|accumulated||funds||157,400||277,906|435,306|344,826|



|Summary<br>of funds|Summary<br>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<br>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<br>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<br>due after more than one|||year||||||
|Provisions<br>for liabilities and||charges|||||||
|Net assets excluding|pension assetIliability|||||435,306||344,826|
|Net assets including<br>pension|||asset I liability|||435,306||344,826|
|The funds ofthe charity:|||||||||
|Unrestricted<br>income|funds||||||||
|Unrestricted<br>revenue|accumulated||funds|21|||||
|Designated<br>revenue|funds|||21|157,400||159,373||
|Unrestricted<br>capital|funds||||||||
|Designated<br>fixed asset funds|||||||||
|Total unrestricted|funds|||||157,400||159,373|
|Restricted revenue funds|||||||||
|Restricted revenue<br>accumulated|||funds|21|277,906||185,453||
|Restricted fixed asset funds|||||||||
|Total restricted<br>funds||||||277,906||185,453|
|Total charity funds||||||435,306||344,826|





## 

||||||2021|2020|
|---|---|---|---|---|---|---|
|Cash generated<br>from operations|||||||
|Net incoming<br>resources before|other recognised|||gains and losses|90,458|18,732|
|Reconciliation<br>to cash generated||from operations:|||||
|Depreciation|||||6,400|5,408|
|Increase<br>in debtors|||||(97,219)|107,718|
|Increase<br>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<br>ofcash|||||||
|Interest paid<br>Purchase of tangible<br>fixed assets|||||~6,104<br>~6,104|11,803<br>11,803|
|Net increase<br>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<br>of:|||||||
|Cash at bank and<br>in hand<br>Overdrafts|||||319,366<br>~1,115|300,931|
||||||318,251|300,931|





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## 

|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<br>Fees|||||||1,380|1,248|
|4|Expenses paid to trustees|||or|persons connected|||with trustees|2021|2020|
||The aggregate<br>amount of expenses|||||paid to trustees||was||1,067|
|6|Investment|Income|||||||2021|2020|
|||||||||||F|
||Bank deposit|interest|received||||||22|375|
|7|Analysis<br>of|grants payable||in|furtherance||ofthe|charity's objects|||
||||||||||2021|2020|
||Plymouth<br>Hope||||||||4,211||
||Redeemer<br>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<br>National|Insurance|||||||||||19,944|33,056|
||Pension Contributions||||||||||||6,462|7,798|
||||||||||||||413,800|510,517|
||Numbers<br>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<br>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<br>oftrustees||||and|key management|||||personnel||||
||||||||||||||2021|2020|
||Remuneration<br>payable|||to trustees and key management||||||||personnel|||
||Mrs C Roberts||||||||||||37,445|34,415|
||Total remuneration||||||||||||37,445|34,415|
||Employer's<br>National||Insurance|||contributions||||on above||remuneration|||
||Mrs C Roberts||||||||||||3,787|3,630|
||||||||||||||3,787|3,630|
||Trustees'<br>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<br>Land and||Plant,<br>Machinery<br>&|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<br>depreciation||||and|impairment||||provisions|||||
||At 1 August 2020||||||||29,411|||69,171|49,204|147,786|
||Eliminated<br>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<br>Pension|Contributions|||||||971|993|
||Deferred income|and|grants|in advance|||(see note|4)|30,000|10,113|
||||||||||57,563|32,685|
|20|Analysis<br>ofthe|Net|Movement||in|Funds|||2021|2020|
||Net movement<br>in funds from|||Statement|||of Financial|Activities|90,480|19,107|
||Net resources<br>applied||on functional|||fixed assets|||6,234|38,423|
||Net movement|in funds available||||for|future activities||84,246|19,316|



||Net movement<br>in funds|Net movement<br>in funds|available for future acti|vities|,<br>84,246|,<br>19,316|
|---|---|---|---|---|---|---|
|21|Particulars<br>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 <br>Current|Assets<br>Liabilities|18,353<br>32,685|159,373<br>159,373|185,453<br>185,453|363,179<br>~32,685<br>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<br>in fu|nds as shown<br>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<br>Resources|||||||
|Income from Donations|and Legacies||||||
|Non government<br>and non|public bodies||||||
|Incoming<br>resources of a|revenue|nature - grants, donations<br>and||legacies|||
|Donations|||4,108||4,108|2,021|
|Total|||4,108||4,108|2,021|
|Total Donations<br>&Legacies Received|||4,108||4,108|2,021|
|Total Voluntary<br>Income|||4,108||4,108|2,021|
|Rental Income||||||3,855|
|Total of Other Trading|Activities|||||3,855|
|Investment<br>Income|||||||
|Bank deposit interest received|||22||22|375|
|Total Investment<br>Income|||22||22|375|
|Income from charitable|activities||||||
|V Learning - SFA contract|||69,778||69,778|52,320|
|Student fees||||||10,899|
|On Course<br>—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<br>City Council||||||27,000|
|PATH||||197,562|197,562|155,574|
|Plymouth<br>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<br>Alliance|||4,000||4,000|64,400|
|Miscellaneous<br>income|||15,730|800|16,530|1,066|
|Job Retention<br>income|||36,650||36,650|22,562|
|Business Grants (Covid)||||||10,000|
|Total Incoming resources from|||||||
|charitable<br>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<br>expenditure||||||||||
|Support costs ofcharitable activities||||||||||
|Direct support costs||||||||||
|Gross wages and salaries|||- charitable||activities|265,999|121,395|387,394|469,663|
|Employers'<br>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<br>and administration||||costs||||||
|in support ofcharitable|||activities|||||||
|Indirect employee costs||||||||||
|Training<br>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<br>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<br>and fax|||||3,099||3,099|3,562|
|Postage|||||71||78|75|
|Stationery<br>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<br>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<br>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<br>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<br>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<br>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<br>Hope|||||||4,211||4,211||
|Redeemer<br>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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