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2022-07-31-accounts

Page
Charity and Company information 1
Trustees'
Report		 2
Statement
of Directors'/Trustees'		 Responsibilities 7
Independent
Examiner's		 report 8
Statement
of Financial		 Activities g
Statement
of total recognised		 gains and losses 10
Balance sheet 11
Cash flow statement 13
Notes to the accounts 14
Detailed Statement
of		 Financial Activities 20

for the year ended 3t Jul y 2022
Unrestricted Restricted Total Last Year
Funds Funds Funds Total Funds
Notes 2022 2022 2022 2021
2 2 2 2
Income and endowments from:
Incoming resources
from generated		 funds
Donations
and legacies		 546 546 4,108
Other trading
activities		 1,070 1,070
Investment
Income		 37 37 22
Charitable
activities		 356,716 358,282 714,998 663,044
Other Incoming Resources
Total income and endowments 358,369 358,282 716,651 667,174
Expenditure
on
Costs of charitable
acliv')ties		 357,054 346,658 703,712 575,314
Other costs 2,132 2,132 1,380
Total expenditure 359,186 346,658 705,844 576,694
Net income/(expenditure)
before transfers
between		 funds (817) 11,624 10,807 90,480
Gross transfers
between		 funds
Net movement
in funds		 (817) 11,624 10,807 90,480
Reconciliation
of funds
Total funds
brought forsrard		 13 157,400 277,906 435,306 344,826
Total Funds carried forward 13 156,583 289,530 446,113 435,306
All activities derive from continuing operations
The notes on pages 14to 19form an Integral part ofthese accounts.

for the year ended 31 July 202 2
2022 2021
Excess of income over expenditure before realisation ofassets 10,807 90,480
Surplus
per Statement
of		 Financial Activity 10,807 90,480
Grants for the acquisition of fixed assets
Net Movement
in funds		 before taxation 10,807 90,480
Movements
in revenue		 and capital funds
for the year ended 31 July 2022
Revenue accumulated funds Designated Unrestricted Restricted Total Last year
Funds Funds Funds Funds Total Funds
2022 2022 2022 2022 2021
2 2
Accumulated
funds brought
forward		 157,400 277,906 435,306 344,826
Hecogntsed
gains and iosses before transiers		 61/ 11,624 1V,807 90480
157,400 (817) 289,530 446,113 435,306
Transfers
between
restricted		 and unrestricted funds
Transfers
(to)/from
designated		 funds (817) 817
Closing revenue accumulated funds 156,583 289,530 446,113 435,306
Summary
of funds		 Designated Unrestricted Restricted Total Last Year
Funds Funds Funds Funds TotalFunds
2022 2022 2022 2022 2021
Revenue accumulated
funds		 289,530 289,530 277,906
Revenue designated
funds		 156,583 156,583 157,400
Total funds 156,583 289,530 446,113 435,306
Open Doors International Open Doors International Language Language School
Company
Number		 04301430
Balance Sheet
as at 31 July 2022
2022 2021
Fixed assets 2 2 2 f
Tangible assets 9 25,695 14,036
Total fixed assets 25,695 14,036
Current assets
Debtors 10 110,394 159,467
Cash at bank and in hand 334,025 319,366
Total current assets 444,419 478,833
Creditors:-
amounts
due within one year		 11 (24,001) (57,563)
Nef current assets 420,418 421,270
Total assets less current liabilities 446,113 435,306
Creditors:-
amounts
due after more than		 one year
Provisions for liabilities and charges
Net assets 446,113 435,306
The funds ofthe charity:
Unrestricted
income		 funds
Unrestricted
revenue		 accumulated funds 13
Designated
revenue		 funds 13 156,583 157,400
Unrestricted
capital		 funds
Designated
fixed asset funds
Total unrestricted funds 156,583 157,400
Restricted revenue funds
Restricted
revenue
accumulated		 funds 13 289,530 277,906
Total restricted funds 289,530 277,906
Total charity funds 446,113 435,306

2022 2021
2
Cashflow from operating
activities		 12 35,777 23,402
Interest Paid
Net cashf low from operating activities 35,777 23,402
Cashf low from investing
activities
Interest received
Payments
to acquire tangible
fixed assets
Net cashf low from Investing
activities		 37
~20,040
~20,003		 22
~0,104
~6,022
Net increase
in cash		 15,774 17,320
Cash at bank and in hand less overdrafts at 1 August 318,251 300,931
Cash at bank and in hand less overdrafts at 31July 334,025 318,251
Consisting of:
Cash at bank and in hand
Overdrafts		 334,025 319,366
~3,336
334,025 318,251

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

for
the year ended 31July 202
the year ended 31July 202		 2
3 Surplus for the financial year 2022 2021
2 L'
This is stated after charging:-
Depreciation
of owned fixed assets		 8,381 6,400
Pension costs 8,564 6,462
Independent
Examiner's
Fees		 1,398 1,380
4 Investment
Income		 2022 2021
6 2
Bank deposit interest received 37 22
5 Analysis of grants payable
in		 furtherance ofthe charity's objects
2022 2021
2 2
Plymouth
Hope		 4,211
Redeemer
Church		 996
5,207
6 Deferred Incoming Resources & Reserves
30 I. ~ o I 33afaQI'aQI
Deferrals from prior less released at year end
years in year
2 2
Fees paid in advance 30,000 30,000
Total 30,000 30000
2022 2021
2 2
These deferrals are included in creditors 30000
7 Staff Costs and Emoluments 2022 2021
2 2
Gross Salaries 510,072 387,394
Employer's
National		 Insurance 31,887 19,944
Defined Contribution Pension Costs 8,564 6,462
550,523 413,800

2022 2022 2021 2021
Number FTE Number FTE
Part time ESOLTeaching 10 5.0 11 5.2
Teacher Training 1 1.0 1 0.6
Administration
Management		 &support staff 12
7		 11.0
6.0		 7
6		 4.7
5.3
30 23.0 25 15.8

2022 2021
6 2
Remuneration payable lo trustees and key management personnel
Mrs C Roberts 38,542 37,445
Mr A Phillips 6,008
Total remuneration 44,550 37,445
Employer's
National Insurance		 contributions on above remuneration
Mrs C Roberts 4,034 3,787
Mr A Phillips 650
4,684 3,787
Trustees'
remuneration
in the year was 23,004		 (2021:20)
Reimbursement oftrustess and key management personnel expenses
2022 2021 2022 2021
Number Number 6 2
Mileage 2 734
734
Mileage is reimbursed at the HMRC approved
rate o		 f 20.45 per mile f 20.45 per mile
Leasehold Plant,
9 Tangible functional fixed assets Computer Land and Machinery
tt
Equipment Buildings Vehicles Totai
2 2 6
Asset cost, valuation or revalued amount
At 1 August 2021
Additions
Disposals		 29,411
~683		 69,171 69,510
20,040
~6.252		 168,092
20,040
(6,932)
At 31 July 2022 28,731 69,171 83,298 181,200
Accumulated
depreciation		 and impairment
provisions
At 1 August 2021
Charge for the year
Eliminated
on disposals
At 31 July 2022		 29,41 1
~68~
28,731		 69,171
69 171		 55,474
8,381
~6,2528
57,603		 154,056
8,381
~6,632
155,505
Net book value
At 31 July 2022 25,695 25,695
At 31 July 2021 14,036 14,036

for
the year ended		 31 July 2 022
10 Debtors 2022 2021
f 2
Trade debtors 56,292 12,025
Other Debtors 5,520
Prepaid expenses 3,412 4,370
Accrued income 50,690 137,552
110,394 159,467
11 Creditors: amounts falling due within one year 2022 2021
2 2
Bank loans and overdrafts 1,115
Trade creditors 4,640 12,809
Accrued expenses 1,634 1,647
PAYE and Nl 15,035 11,021
Wages Creditor
Unpaid
Pension		 Contributions 2,692 971
Deferred income and grants in advance (see note 6) 30,000
24,001 57,563
12 Reconciliation of net Income/(expenditure) to net cashf low from operating
activities
2022 2021
2 2
Net Income 10,807 90,480
Interest Receivable (37) (22)
Depreciation
and Impairment		 of Tangible Fixed Assets 8,381 6,400
Decrease
in debtors		 49,073 (97,219)
Decrease
in creditors		 (33,562) 24,878
Addback
movement		 in overdraft 1,115 (1,115)
35,777 23,402

At 31July 2022 At 31July 2022 Unrestricted Designated Restricted Total
funds funds funds Funds
2 2 2 2
Tangible Fixed Assets 21,627 4,068 25,695
Current
Current		 Assets
Liabilities		 2,374
~24,007		 156,583 285,462 444,419
~24, 007
156,583 289,530 446,113
At 1 August 2021 Unrestricted Designated Restricted Total
funds funds funds Funds
2 2 2 2
Tangible Fixed Assets 13,637 399 14,036
Current
Current		 Assets
Liabilities		 13,926
~27.563		 157,400 307,507
~30,000		 478,833
~57.563
157,400 277,906 435,306
Funds at Incoming Outgoing Transfers Funds at
2021 Resources Resources Between 2022
funds
Unrestricted:
Free Reserves 358,369 (359,186) 817
Designated
'		 Reserves:
Operating 97,400 (817) 96,583
Designated Redundancy 60,000 60,000
Restricted funds
Trusts and Foundations 20,215 30,000 50,215
Petroc 34,161 '(30,888) 3,273
RIS 247,691 220,090 (230,502) 237,279
RIS Redundancy
RTOF		 10,000
435.306		 74.031
716,651		 ~85.268
~705,844		 10,000
~77,237
446,113

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Unrestricted Restricted Total Prior Period
Funds Funds Funds Total Funds
2022 2022 2022 2021
9 6
Incoming
Resources
Income from Donations and Legacies
Non government
and non public bodies
Donations 546 546 4,108
Total Donations
&Legacies Received		 546 546 4,108
Activities for generating funds
Rental Income 1,070 1 070
Total of Other Trading Activities 1,070 1,070
Investment
Income
Bank deposit interest received 37 37 22
Total Investment
Income		 37 37 22
Income from charitable activities
V Learning
-SFA contract		 69,778
On Course - SFA contract 314,065 314,065 303,022
Full cost recovery CertTESOL 10,200 10,200 1,950
Full cost recovery Other . 5,260 5,260 6,814
PATH 220,090 220,090 197,562
Plymouth
Mar(on University		 24,480 24,480 2,360
British Red Cross 4,000 4,000
Petroc 34,161 34,161 17,500
Lloyds Foundation 6,878
Marine Learning
Alliance		 4,000
Refugee Transitions
Outcomes		 Fund 74,031 74,031
Miscellaneous
income		 70 30,000 30,070 16,530
Job Retention
income		 (1,359) - (1,359) 36,650
Total Incoming
resources from
charitable
activities		 356,716 358,282 714,998 663,044
Total Income 358,369 358,282 716,651 667,174
Charitable
expenditure
Support costs ofcharitable activities
Direct support costs
Gross wages and salaries - charitable activities 202,753 307,319 510,072 387,394
Employers'
Nl - Charitable		 activities 12,675 19,212 31,887 19,944
Pension
contributions
charitable		 employees 3,404 5,160 8,564 6,462
218,832 331,691 550,523 413,800

Unrestricted Restricted Restricted Total Prior Period
Funds Funds Funds Total Funds
2022 2022 2022 2021
2 2 f
Management and administration costs
in support of charitable activities
indirect employee costs
Training
and welfare		 1,891 1 891 4,417
1,891 1,891 4417
Premises Costs
Rant nayahla 22,413 22,413 26,696
'Rates, water and service charges 2,492 2,492 2,679
Insurance 1,508 1,508 2,524
'Room Hire 30 10,329 10,359 9,567
Light and heat 7,797 7,797 3,246
Cleaning 8,285 8,285 8,926
Premises
repairs and		 renewals 3,030
Refreshments 1,520 1,520 420
44,045 10 329 54374 57,088
General administrative expenses:
Telephone
and fax		 4,473 372 4,845 3,099
Postage 78 19 97 78
Stationery
and		 printing 10,732 647 11,379 11,729
,Subscriptions 6,245 6,245 5,876
Hire of equipment 2,835 2,835 5,671
Software 10,456 10,456 8,152
Advertising
and PR		 5,731 126 5,857 18,294
'Bank charges 386 386 81
Sundry expenses 837 837 1,051
41,773 1,164 42,937 54,031

Unrestricted Restricted Total Prior Period Prior Period
Funds Funds Funds Total Funds
2022 2022 2022 2021
2 E 2
Professional feesin support ofcharitable acliviliaa
Professional
fees		 11,687 11,687 7,801
11,687 11,687 7,801
Ofher support costs
Depreciation
of assets		 8,090 291 8,381 6,400
External contractors
'		 6,215 1,720 . .7,935 ' '
1,800
Direct teaching costs 24,521 1,463 25,984 24,770
38826 3,474 42 300 32,970
Total costs 357,054 346,658 703712 570,107
Grants paid as shown in the detailed schedule 5,207
Total Expended
on		 Charitable Activities 357,054 346,658 703,712 575,314
Other costs
Trustees' expenses 734 734
Independent
Examiner's		 Fees 1,398 ' 1,398 1 380
Total Other costs 2,132 2,132 1,380
Analysis oftransfers between funds
Transfer to/(from)
unrestricted		 funds 817 817 (5,627)
Transfer to/(from)
restricted		 funds 7,600
Transfer to/(from)
designated		 funds (817) (817) (1,973)