## |||||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| ## ## ## ## |||||N
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Ql| ## ## ## |||||||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|||