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2023-07-31-accounts

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
oftotal recognised
gains and losses		 11
Balance sheet 12
Cash flow statement 13
Notes to the accounts 14
Detailed Statement of Financial Activities 20

Unrestricted Restricted Total Last Year
Funds Funds Funds Total Funds
Notes 2023 2023 2023 2022
f 2
Income and endowments from:
Incoming resources
from generated		 funds
Donations
and legacies		 2,288 2,288 546
Other trading
activities		 2,310 2,310 1,070
Investment
Income		 2,187 2, 18'7 37
Charitable
activities		 445,988 507,232 953,220 714,998
Total income and endowments 452,773 507,232 960,005 716,651
Expenditure
on
Resources expended
Costs of charitable
activities		 424,360 534,673 959,033 703,712
Other costs 1,716 1,716 2,132
Total expenditure 426,076 534,673 960,749 705,844
Net income/(expenditure)
before transfers
between		 funds .26,697 (27,441) (744) 10,807
Gross transfers
between		 funds 50,215 (50,215)
Net movement
in funds		 76,912 (7/,656) (744) 10,807
Reconciliation
offunds
Total funds
brought
forward		 156,583 289,530 446,113 435,306
Total Funds carried forward 233,495 211,874 445,369 446,113
All activities derive from continuing operations

for the year ended 31 July 2 023
2023 2022
Excess of expenditure
over income before realisation		 of assets 744) 10,807
Deficit per Statement
of Financial		 Activity (744) 10,807
Grants for the acquisition of fixed assets
Net Movement in funds before taxation (744) 10,807
Movements in revenue and capital funds
for the year ended 31 July 2023
Revenue accumulated funds funds Designated Unrestricted Restricted Total Last year
Funds Funds Funds Funds Total Funds
2023 2023 2023 2023 2022
E E E E
Accumulated
funds brought		 forward 156,583 289,530 446,113 435,306
Recognised
gains and losses before transfers		 26,697 27,441) (744 10,807
156,583 26,697 262,089 445,369 446,113
Transfers between
restricted		 and unrestricted funds 50,215 (50,215)
Transfers
(to)/from
designated		 funds 76,912 (76,912)
Closing revenue accumulated funds 233,495 211,874 445,369 446,113
Summary
of funds		 Designated Unrestricted Restricted Total Last Year
Funds Funds Funds Funds Total Funds
2023 2023 2023 2023 2022
Revenue accumulated
funds		 211,874 211,874 289,530
Revenue designated
funds		 233,495 233,495 156,583
Total funds 233,495 211,874 445,369 446,113
Open Doors International Open Doors International Language Language School
Company
Number		 04301430
Balance Sheet
as at 31July 2023
2023 2022
Fixed assets
Tangible assets 17,287 25,695
Total fixed assets 17,287 25,695
Current assets
Debtors 8 127,893 110,394
Cash at bank and in hand 318,673 334,025
Total current assets 446,566 444,419
Creditors:-
amounts
due within one year		 9 ~18,484 ~24,001
Net current assets 428,082 420,418
Total assets less current liabilities 445,369 446,113
Net assets 445,369 446,113
The funds ofthe charity:
Unrestricted
income		 funds
Unrestricted
revenue		 accumulated funds 11
Designated
revenue		 funds 11 233,495 156,583
Total unrestricted funds 233,495 156,583
Restricted revenue
funds
Restricted
revenue
accumulated		 funds 11 211,874 289,530
Total restricted
funds		 211,874 289,530
Total charity funds 445,369 446,113

2023 2022
Cashf low from operating activities 10 (16,000) 35,777
Interest Paid
Net cashflow from operating		 activities ~16,000 35,777
Cashf low from investing activities
Interest received
Payments
to acquire tangible
fixed assets
Net cashflow from investing
activities		 2,187
~1,539
648		 37
~20,040
20,003
Net decrease
in cash		 (15,352) 15,774
Cash at bank and in hand less overdrafts at 1 August 334,025 318,251
Cash at bank and in hand less overdrafts at 31July 318,673 334,025
Consisting of:
Cash at bank and in hand 318,673 334,025
Overdrafts
318,673 334,025

for the year ended 31July 2023 the year ended 31July 2023
3 Deficit for the financial year 2023 2022
This is stated after charging:-
Depreciation
of owned fixed assets		 9,947 8,381
Pension costs 11,186 8,564
Independent
examiner's
fees		 1,482 1,398
4 Investment
Income		 2023 2022
Bank deposit interest received 2,187 37
5 Statf Costs and Emoluments 2023 2022
Gross Salaries 668,680 510,072
Employer's
National		 Insurance 44,637 31,887
Defined Contribution Pension Costs 11,186 8,564
724,503 550,523

Numbers
of f		 ull time employees or full time equival ents
2023 2023 2022 2022
Number FTE Number FTE
Part time ESOL Teaching 12 3.2 10 5.0
Teacher Training 1 0.6 1 1.0,
Administration &Support Staff 18 14.3 12 11.0
Management 7 6.1 7 6.0
Creche Staff 5 2.4 12 11.0
43 26.6 42 34.0
Remuneration and ex penses o ftrustees and key manag ement
person		 nel
2023 2022
Remuneration payable to trustees and key management personnel
Mrs C Roberts 33,348 38,542
Mr A Phillips 37,853 6,008
Total remuneration 71,201 44,550
Employer's
National Insurance		 contributions on above remuneration
Mrs C Roberts 3,248 4,034
Mr A Phillips 3,903 650
7,151 4,684
Trustees'
remuneration		 in the year was RO (2022:R3,004)
Trustees'
remune		 ration
in the		 year was RO (2022:R 3,004)
Reimbursement oftrustees and key management personnel expenses
2023 2022 2023 2022
Number Number
Mileage 1 2 234 734
1 2 234 734

the year ended 31 July 2023
Leasehold Plant,
Tangible functional fixed assets Computer Land and Machinery
&
Equipment Buildings Vehicles Total
E E
Asset cost, valuation or revalued amount
At 1 August 2022 28,731 69,171 83,298 181,200
Additions 1,539 1,539
Disposals
At 31 July 2023 28,731 69,171 84,837 182,739
Accumulated
depreciation		 and impairment provisions
At 1 August 2022 28,731 69,171 57,603 155,505
Charge for the year 9,947 9,947
Eliminated
on disposals
At 31 July 2023 28,731 69,171 67,550 165,452
Net book value
At 31 July 2023 17,287 17,287
At 31 July 2022 25,695 25,695
Debtors 2023 2022
Trade Debtors 66,283 56,292
Other Debtors 2,929
Prepaid Expenses 4,951 3,412
Accrued Income 53,730 50,690
12?,893 110,394
Creditors: amounts falling due within one year 2023 2022
R
Trade Creditors 1,416 4,640
Accrued Expenses 1,718 1,634
PAYE and Nl 10,168 15,035
Wages Creditor 200
Unpaid
Pension
Contributions		 4,982 2,692
18,484 24,001
10 Reconciliation
of net income/(expenditure)		 Reconciliation
of net income/(expenditure)		 Reconciliation
of net income/(expenditure)		 to net cashflow from operating
activities
2023 2022
Net Income/(Expenditure) (744) 10,807
Interest Receivable (2,187) (37),
Depreciation
and Impairment		 of Tangible Fixed Assets
9,947		 8,381
Decrease/(Increase)
in Debtors		 (17,499) 49,073
Decrease
in Creditors		 (5,517) (31,332)
Movement
in Overdraft		 (1,115);
Net cashf low from operating activities ~16,000 35,777

At 31July 2023 Unrestricted Oesignated Restricted Total
funds funds funds Funds
Tangible
Fixed Assets		 14,335 2,952 17,287
Current Assets
Current
Liabilities		 4,149
~18,484		 233,495 208,922 446,566
~18,484
233,495 211,874 445,369
At 1 August 2022 Unrestricted Oesignated Restricted Total
funds funds funds Funds
E F
Tangible
Fixed Assets		 21,627 4,068 25,695
Current Assets
Current
Liabilities		 2,374
~24, 001		 156,583
156,583		 285,462
289,530		 444,419
~24,001
446,113
The individual
funds included		 above are:-
Funds at Incoming Outgoing Transfers Funds at
2022 Resources Resources Between 2023
funds
Unrestricted:
Free Reserves 452,773 (426,076) (26,697)
Designated Reserves:
Operating
Reserve		 96,583 76,912 173,495
Designated
Redundancy		 60,000 60,000
Restricted funds
Trusts and Foundations 50,215 (50,215)
Petroc 34273 35,000 (33,985) 4,288
RIS 237,279 285,641 (317,768) 205,152
RIS Redundancy
RTOF
10,099
~11,237
446,113		 186,591
960,005		 ~182,920
~960,749		 10,000
~7,566
445,369

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Unrestricted Restricted Total Prior Period
Funds Funds Funds Total Funds
2023 2023 2023 2022
Incoming
Resources
Income from Donations and Legacies
Non government
and non		 public bodies
Donations 2,288 2,288 546
Total Donations
&Legacies Received		 2,288 2,288 546
Activities for generating funds
Rental Income 2,310 2,310 1,070
Total of Other Trading Activities 2,310 2,310 1,070
Investment
Income
Bank deposit interest received 2,187 2,187 37
Total Investment
Income		 2,187 2,187 37
Income from charitable activities
On Course - SFA contract 364,039 364,039 314,065
Full cost recovery CertTESOL 9,640 9,640 10,200
Full cost recovery Other 18,389 18,389 5,260
Refugee Integration
Service		 285,641 285,641 220,090
Plymouth
Marjon University		 40,300 40,300 24,480
British Red Cross 4,000
Petroc 35,000 35,000 34,161
Refugee Transitions
Oijtcomes		 Fund 186,591 186,591 74,031
Miscellaneous
income		 13,620 13,620 30,070
Job Retention
income		 (1,359);
Total Incoming resources from
charitable
activities		 445,988 507,232 953,220 714,998
Total Income 452,773 507,232 960,005 716,651
Charitable
expenditure
Support costs ofcharitable activities
Direct support costs
Gross wages and salaries - charitable activities 240,420 428,260 668,680 510,072
Employers'
Nl - Charitable		 activities 15,560 29,07? 44,637 31,887
Pension
contributions
charitable		 employees 3,632 7,554 11,186 8,564
259,612 464,891 724,503 550,523

Unrestricted Restricted Restricted Total Prior Period
Funds Funds Funds Total Funds
2023 2023 2023 2022
Management
and administration		 costs
in support ofcharitable activities
Indirect employee costs
Training
and welfare		 3,170 1,220 4,390 1,891
Recruitment
expenses		 145 145
3,315 1,220 4,535 1,891
Premises Costs
Rent payable 24,450 24,450 22,413
Rates, water and service charges 2,374 2,374 2,492
Insurance 1,247 1,247 1,508
Room Hire 12,359 12,359 10,359
Light and heat 7,269 7,269 7,797
Cleaning 8,&67 8,&67 8,285
Premises
repairs and renewals
Refreshments 1,120 1,120
45,327 12,359 57,686 54,374
General administrati ve expenses:
Telephone
and fax		 3,543 2,939 6,482 4,845
Postage (15) 23 8 97
Stationery
and printing		 23,380 945 24,325 11,379
Subscriptfons 6,402 6,402 6,245
Hire of equipment 2,999 2,999 2,835
Software 'l3,395 13,395 10,456
Advertising
and PR		 512 512 5,857
Bank charges 509 509 386
Sundry expenses 1,850 1,850 837
52,575 3,907 56,482 42,937

Unrestricted Restricted Total Prior Period
Funds Funds Funds Total Funds
2023 2023 2023 2022
Professional tees in support ofcharitable activities
Professional
fees		 11,766 122 11,888 11,687
11,766 122 11,888 11,687
Other support costs
Depreciation
of assets		 8,831 1,116 9,947 8,381
External contractors 5,742 2,630 8,372 7,935
Direct teaching costs 37,192 48,428 85,620 25,984
51,765 52,174 103,939 42,300
Total costs 424,360 534,673 959,033 703,712
Total Expended on Charitable Activities 424,360 534,673 959,033 703,712
Other costs
Trustees' expenses 234 234 734
independent
Examiner's		 Fees 1,482 1,482 1,398
Total Other costs 1,716 1,716 2 132
Analysis oftransfers between funds
Transfer to/(from)
unrestricted		 funds (26,697) (26,697) 817
Transfer to/(from)
restricted
Transfer to/(from)
designated		 funds
funds		 76,912 (50,215) (50,215)
76,912		 (817)
50,215 50,215