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2025-08-31-accounts

Open Doors International Language School

Report and Accounts

For The Period Ended

31 August 2025

Registered Charity Number 1092728

Registered Company Number 04301430

Open Doors International Language School Report and accounts Contents

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 11
Balance sheet 12
Cash flow statement 13
Notes to the accounts 14
Detailed Statement of Financial Activities 20

Open Doors International Language School Company Information

Charity number 1092728

Company registration number 04301430

Registered office

1-5 Manor Street Plymouth Devon PL1 1TL

Directors

Mr W I Buchanan Mr C Dobrisan Mr D Collins Mrs E Screeton Mrs K Kujinga Mrs H L Phillips Ms D Tucker Mr C W Hayter Mr J P Round

Secretary

Mr C W Hayter

Key Personnel Mrs C Roberts Ms J Hardal

Resigned 1 May 2025

Chair Appointed 22 January 2026 Appointed 19 February 2025

CEO Deputy CEO - Appointed 1 September 2025

Accountants

Philip W Soutter FCCA ATT Wills Accountants Limited 2 Endeavour House Parkway Court Longbridge Road Plymouth PL6 8LR

Bankers

CAF Bank Ltd 25 Kings Hill Avenue Kings Hill West Malling Kent ME19 4JQ

1

Open Doors International Language School

The report of the trustees for the period from 1 August 2024 to 31 August 2025

Introduction

The Trustees present their report and the unaudited financial statements of the charity for the period ended 31 August 2025. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) 'Accounting and Reporting by Charities' (FRS 102) in preparing the annual report and financial statements of the charity.

The financial statements have been prepared in accordance with the accounting policies set out in notes to the accounts and comply with the charity's governing document, the Companies Act 2006, the Charities Act 2011 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland published in October 2019.

The directors of the charitable company are its trustees for the purposes of charity law. The trustees who have served during the period and since the period end are set out on page 1.

Structure, governance and management Governing Document

Open Doors International Language School (ODILS) is a charitable private company limited by guarantee, incorporated on 9 October 2001 and registered as a charity on 1 July 2002. The company was established under a Memorandum of Association which established the objects and powers of the charitable company and is governed under its Articles of Association. In the event of the company being wound up members are required to contribute an amount not exceeding £10.

Objects and activities

The company's objects and principal activities are:

ODILS aims to enable those who are vulnerable through language and culture to integrate and participate in their communities through education. Particularly inspiring them to engage with learning, giving them confidence to access employment, participate within the community, give the confidence to support their children by empowering through language and other courses and enabling them to use the skills they entered the UK with, adding to the economic prosperity of the community. ODILS aims to be a bridge between the newly arrived communities which now include migrant workers and the local community thus helping with social cohesion.

Recruitment and Appointment of Trustee Board

The directors of the company are also charity trustees for the purposes of charity law and under the company's articles. Under the requirements of the Memorandum and Articles of Association the members of the Trustee Board are not elected.

The school seeks to help primarily Asylum Seekers, Refugees and Migrant Workers, through the teaching of the English language, employment mentoring and integration work for Refugees. The Trustee Board seeks to ensure that the needs of these groups are appropriately reflected through the diversity of the trustee body. The Trustee Board represents members with experience in cross-cultural social outreach, education, academic management, business engagement, social enterprise and charity governance.

2

Open Doors International Language School

The report of the trustees for the period from 1 August 2024 to 31 August 2025

Trustee Selection Induction and Training

New trustees have all had a previous existing relationship with the charity are selected, by the board, for their experience and knowledge to further benefit the work of the charity and protect it for the future.

Trustees are familiar with the practical work of the charity. New trustees are invited and encouraged to attend English language training sessions to familiarise themselves with the charity and the crosscultural context in which the charity operates.

When new Trustees join the Board, they participate in an induction programme and meet with the Chairman of the Trustee Board and the Company Secretary of the charity. Induction topics include:

The Charity Commission's guide "the Essential Trustee" is given to the new Trustee along with the Memorandum and Articles and the latest financial statements.

Risk Management

The Trustee Board conducts regular reviews of the major risks to which the charity is exposed. A "Risk Mitigation Log" has been established and is updated at least annually, or more frequently should risk factors change or be added. Where appropriate, systems or procedures have been established to mitigate the risks the charity faces. Significant external risks to funding have led to the development of a strategic business plan that will allow for the diversification of funding and activities. Internal control risks are minimised by the implementation of procedures for authorisation of all transactions and projects. Procedures are in place to ensure compliance with health and safety of staff, volunteers, clients and visitors to the schools. These procedures are periodically reviewed to ensure that they continue to meet the needs of the charity.

The charity also implements a policy of requiring trustees to declare any potential conflict of interest. Those with a declared conflict are required to leave the board meeting whilst financial decisions and budget setting are discussed and voted on.

Organisational Structure

ODILS currently has a Trustee Board which meets quarterly and is responsible for the strategic direction and policy of the charity. At present the Board is taken from a variety of professional backgrounds relevant to the work of the charity. Additional professional advice is sought from qualified experts in their field who attend Board meetings from time to time, in a non-executive capacity.

The day-to-day responsibility for the provision of services is delegated to the Chief Executive Officer (CEO) and Deputy CEO, along with a Senior Management Team (SMT). The SMT is responsible for ensuring that the charity delivers the services specified and that key performance indicators are met. They have responsibility for the day to day operational management of the charity, the oversight of employment mentors, the individual supervision of all staff ensuring that all staff whatever role continue to develop their skills and working practices in line with good and up to date practice.

3

Open Doors International Language School

The report of the trustees for the period from 1 August 2024 to 31 August 2025

Stakeholder Environment

In so far as it is complimentary to the charity's objects, the charity is guided by both local needs and national policy.

At a national level the teaching of English language is key to community integration for Refugees, Asylum Seekers and Migrant Workers. However, there is still a reluctance to invest in these skills by Government and we are seen as the 'Cinderella' service of adult education, which itself is also a 'Cinderella' Service to Further Education Sector. At the local level Adult Learning and English language teaching are beginning to be recognised as essential for economic growth. With Adult Learning benefits being more widely accepted by the general public. Therefore, ODILS remains an active member of various local, regional, and national educational networks who are lobbying nationally to ensure that English language is considered as part of the wider Adult Education agenda.

Locally, ODILS is a member of the Refugee and Asylum Seeker Network and Plymouth City Council Asylum Seeker and Refugee Support Group, which are made up of a diverse group of charities, agencies, statutory bodies and businesses that seek to support the Asylum Seeker and Refugee community in Plymouth. We have worked to strengthen our position with the Local Authority, developing other partnerships in wider community to make sure Adult Education for the vulnerable, is included in any commissioning strategies.

Public Benefit

The Trustees have referred to the guidance given by the Charity Commission with regard to public benefit and have used this guidance when reviewing our aims and objectives and in applying our future activities. ODILS was specifically set up for Public Benefit. It is a Christian Charity set up by members of Redeemer Church (previously known as Waterfront Church) in Plymouth in 2001 in response to the economic, social and integration needs of newly arrived Refugees and Asylum Seekers. Whilst the percentage of people with a an ethnic minority background is rising, it is still a small number compared to the wider population; it currently stands at 6% for inner-city Plymouth. The city still has one of the highest incidents of race crime outside London; this is further magnified by the increased presence of the far right.

In order to facilitate as many people as possible gaining the language skills necessary to integrate, where fees are expected to be paid, ODILS has kept payable fees at 60% below market value, and the charity supports the 50% of fees expected from Asylum Seekers.

Achievements and performance

Sustainability Funding

Skills Funding Agency (SFA) Funding

ODILS has continued to hold subcontracts for the delivery of English language classes and other courses funded by the Skills Funding Agency through Plymouth City Council. For 2024/25, a consortium of VCS providers was led by On Course South West under the Plymouth Education Partner Alliance (PEPA) which is made up of On Course South West, Discovery College, Shekinah, and ODILS.

Multiply is the adult education national maths strategy introduced to try and increase maths education across the country. 2024/25 was the third and final year of funding. Two bespoke maths classes were delivered over the academic year and a whole-school provision was delivered in January 2025.

4

Open Doors International Language School

The report of the trustees for the period from 1 August 2024 to 31 August 2025

The total contract values ODILS has acheived with PCC for English language and Multiply was £513,332, against an allocated contract values of £477,840, being 7.4% above target. This was due to the over-provision of student numbers and learner achievement. For the academic year of 2024/25, 368 learners attended school with a total of 998 qualifications taken. Students had a 94.87% pass rate, a 98.19% retention rate and an achievement rate of 91.06%, all of which are above national benchmarks. This is an exceptional achievement given the trauma most of our students have previously faced. The above contract figures are gross of the 20% administrative fee deduced by Plymouth City Council, whereas in the rest of these financial statements the net figure is used.

Plymouth Resettlement Support Service (PRSS)

Plymouth Access to Housing (PATH), START, Plymouth and Devon Race Equality Council (PDREC), Plymouth Hope, Red Cross and ODILS worked in partnership in previous years to deliver a city-wide service for Refugee Settlement called the Refugee Integration Service (RIS). In March 2024, this service ceased and was replaced by the Plymouth Resettlement Support Service (PRSS) which started in May 2024. PRSS is made up of PATH, START, PDREC, Devon and Cornwall Refugee Support (DCRS) and ODILS who meet at an organisational and management level regularly to monitor the contract and performance.

The service provides support for all newly arrived Refugees coming into the city via the Home Office Resettlement schemes. This service is commissioned by Plymouth City Council. ODILS provides language and employment support for both men and women, running a crèche for women with children under the age of 3, enabling new arrivals to access language learning within 4 weeks of arriving. There is no other crèche support for black and minority ethnic parents in the city. The language and crèche support allow us to help build cultural resilience without the pressure of taking exams immediately. By 31 July 2025 we had enrolled 58 women in classes, we also provided creche provision for 38 children enabling their parent to access learning.

As a part of PRSS partnership, ODILS was tasked with giving employment mentoring and integration support to Refugees. Due to previous years of experience establishing mentoring and integration projects, we were best placed in the city to provide this service as part of PRSS. We have employed 5 staff to fulfil the requirements of this contract. They perform mentoring, integration work, and workshops to help refugees gain employability skills. This is a growing area of the charity as the demand in the city expands. The service started in May 2024, and the period from August the 1st 2024 to the 31st of July 2025, ODILS has had 175 referrals which is substantially over the prescribed target of 100 across the whole service which PATH, START, DCRS and PDREC. Within ODILS, 24 service users have entered employment, 8 registered as self-employed, 22 started a training course, 3 went into further education, 3 into Higher Education, 11 started volunteering placements.

One Employment Mentor delivered 21 two-hour sessions in classes to ODILS’ learners in employability skills.

South Hams District Council

For South Hams District Council, we delivered classes in the community at Sherford, extending our reach beyond Plymouth and drew down £8,994 in funding.

Plymouth Marjon University

Through our continued partnership with Plymouth Marjon University, we delivered a 14-week course training Omani naval cadets generating £35,000.

Cornwall Council

Two bespoke classes were delivered from Torpoint and Saltash for Afghani resettled families in 2024/25. There were approximately 25 learners across the provision. These classes were held for 6 hours a week, with a further 2 hours delivered online. The total amount earnt was £50,128.

5

Open Doors International Language School

The report of the trustees for the period from 1 August 2024 to 31 August 2025

Teacher Training

Teacher Training, which delivers the Trinity Cert TESOL and Dip TESOL teaching qualifications, generated £7,050 in this financial year, as we train English teachers for the future who have deep care and pastoral support at the heart of their teaching.

Devon Community Foundation

The £5,000 support fund received will be used to facilitate a Women only ESOL and creche community class partnering with Zebra Collective to address social isolation in one of the most deprived areas in the UK. This also led to food sharing events inviting the women to share their culinary traditions.

Community Recovery Fund

The £7,412 fund was used to work in collaboration with Plymouth Marjon University to facilitate group visits to tour the university and its facilities. Over 20 people with refugee status visited the university across multiple trips. In September 2024, a programme for trainee teachers at Marjons was developed to visit ODILS and observe classes to understand teaching in more ethnically and culturally diverse educational environments.

In addition a grant of £12,714 was received to facilitate the installation of a security system and cameras in our new premises in Manor Street to protect our learners and staff.

Future Developments

A major change for ODILS in early 2025 has been its move from Woodlands Terrace Lane in Greenbank area, its home for the last 21 years, to a purposely refurbished building in Manor Street in the Stonehouse area of Plymouth - an area of greater deprivation and diversity. This accommodation has been made available by Blue Mountain Properties Southern Ltd, based in Derby. The Directors of that business are the Manaktala family who are supporters of ODILS and all it seeks to achieve. The building work will continue to be a major contribution in the next period of ODILS life.

As a supplementary revenue stream, to counter the rising costs for the charity and the lack of growth in government funding, we are seeking to look to expand our work with a dedicated online delivery capability, which is still being developed to include general English classes online. Also, we will be looking to partner with other Christian language schools around the world to deliver high quality English lessons at a reduced price to empower the poor in other nations. We shall do this by establishing Educational Agents in various countries.

In addition, from August 2025 as a result of moving to the building and reflecting our reputation over the years, we have established ODILS as an IELTS test centre, accreditied by the British-Council, and will provide an examination test centre for other professional bodies. This will generate funds and fits in with our mission, enabling English language learners to have access to the qualifications and accreditation to gain entrance into Higher Education.

6

Open Doors International Language School

The report of the trustees for the period from 1 August 2024 to 31 August 2025

Social Support and Integration

This period we have worked closely with a wide variety of partners to provide social and pastoral support. We would like to thank the following organisations who have been flexible, enthusiastic and have taken on board working in collaboration to support those we serve:

Blue Mountain Homes, British Red Cross; Devon and Cornwall Refugee Support (DCRS), Diversity Business Incubator (DBI), Plymouth Hope, Plymouth City Council, Devon County Council, South Hams District Council, Cornwall Council, Devon and Plymouth Chamber of Commerce, Bridges Social Impact, Plymouth MARJON University, Plymouth University, Plymouth Race Equality Council (PDREC), Plymouth Access to Housing (PATH), START (Students and Refugees Together), Plymouth Octopus Project (POP), Devon and Cornwall Police Service, Devon and Somerset Fire Service, The Box, Borrow Don't Buy, Horizons Sailing, Tugley Woods CIC, Zebra Collective, Fotonow, Rank Foundation, All Stars Theatre Group for Adults with Learning Difficulties, Redeemer Church, Vineyard Church, City Church Plymouth, Churches Together in Plymouth, Commission Apostolic Trust, Newfrontiers: Unreached Network and many small local businesses and support groups.

Financial Review

ODILS received a total of £853,829 (2024 : £927,157) in incoming resources, including investment income of £8,323 (2024 : £16,990). The trustees report a deficit this period of £117,623 compared to a deficit of £35,350 last year.

A major reduction in revenue was the discontinuance of £123,578 of income received in the prior year from the Refugee Transitions Outcome Fund, which was partly offset by the increased contract with Cornwall Council.

Of the total deficit, £2,571 (2024 : deficit of £58,115) was incurred in restricted funds, which consisted mainly of PRSS funds reflecting the continuing planned ultilisation of restricted fund balances. The deficit of £115,052 (2024 : Surplus £22,765) in unrestricted funds is predominantly due to two exceptional aspects of ODILS’ planned operations duiring the period:

Policies on reserves

Unrestricted Reserves

The Trustees have established policies whereby the unrestricted funds not committed or invested in tangible fixed assets ("the "free reserves") held by ODILS, are held for certain purposes, and as such these funds are shown as Designated Funds.

Designated Funds

Designated funds comprise:

1: Operating A designated fund to cover running cost for the charity for approximately 6 months. The Trustees consider a fund of £200,000 would be sufficient. At the period end this designated fund stands at £93,922 (2024 : £196,260)

7

Open Doors International Language School

The report of the trustees for the period from 1 August 2024 to 31 August 2025

2: Redundancies

A designated fund to cover the cost of redundancies should the charity cease to operate. The Trustees consider a fund of £60,000 would be sufficient. At the period end this designated fund stands at £60,000 (2024 : £60,000)

Restricted Reserves

These are reserves which are received from donors and are reserves restricted in their purpose to a particular purpose or project.

Statement of Directors' and Trustees' Responsibilities

The trustees (who are also directors of ODILS for the purposes of company law) are responsible for preparing the Trustees' Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial period, which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to:-

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are also responsible for the contents of the trustees' report, and the responsibility of the independent examiner in relation to the trustees' report is limited to examining the report and ensuring that, on the face of the report, there are no inconsistencies with the figures disclosed in the financial statements.

Method of preparation of accounts

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

This report was approved by the board of trustees on 26 May 2026.

CW Hayter

Mr C W Hayter Director and Trustee

8

Open Doors International Language School Independent Examiner's Report to the trustees of the charity

Report of the Independent Examiner to the trustees on the accounts of the Charity for the period ended 31 August 2025

I report to the charity trustees on my examination of the accounts of the company for the period ended 31 July 2025 which are set out on pages 10 to 25.

Respective responsibilities of trustees and examiner

As the charity trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your company’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

Since the company’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accountants, which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Philip W Soutter FCCA ATT

for and on behalf of

Wills Accountants Limited

Chartered Certified Accountants 2 Endeavour House Parkway Court Longbridge Road Plymouth PL6 8LR

The date upon which my opinion is expressed is :- 26 May 2026

9

Open Doors International Language School Statement of Financial Activities Including Income and Expenditure Account for the period from 1 August 2024 to 31 August 2025

**Unrestricted ** Restricted Total Last Year
Funds Funds Funds Total Funds
Notes 2025 2025 2025 2024
£ £ £ £
Income and endowments from:
Incoming resources from generated funds
Donations and legacies - - - -
Other trading activities 1,860 - 1,860 3,300
Investment Income 4 8,323 - 8,323 16,990
Charitable activities 523,605 320,041 843,646 906,867
Other Incoming Resources - - - -
Total income and endowments 533,788 320,041 853,829 927,157
Expenditure on
Resources expended
Costs of charitable activities 646,768 322,612 969,380 960,629
Other costs 2,072 - 2,072 1,878
Total expenditure 648,840 322,612 971,452 962,507
Net income/(expenditure)
before transfers between funds (115,052) (2,571) (117,623) (35,350)
Gross transfers between funds 12,714 (12,714) - -
Net movement in funds (102,338) (15,285) (117,623) (35,350)
Reconciliation of funds
Total funds brought forward 13 256,260 153,759 410,019 445,369
Total Funds carried forward 13 153,922 138,474 292,396 410,019
All activities derive from continuing operations
The notes on pages 14 to 19 form an integral part of these accounts.

10

Open Doors International Language School Statement of Financial Activities Statement of Total Recognised Gains and Losses for the period from 1 August 2024 to 31 August 2025

Excess of expenditure over income before realisation of assets
Deficit per Statement of Financial Activity
Grants for the acquisition of fixed assets
Net Movement in funds before taxation		 2025
2024
(117,623)
(35,350)
(117,623)
(35,350)
-
-
(117,623)
(35,350)

Movements in revenue and capital funds for the period from 1 August 2024 to 31 August 2025

Revenue accumulated funds
Accumulated funds brought forward
Recognised gains and losses before transfers
Transfers between restricted and unrestricted funds
Transfers (to)/from designated funds
Closing revenue accumulated funds
Summary of funds
Revenue accumulated funds
Revenue designated funds
Total funds		 Designated Unrestricted Restricted
Total
Last year
Funds
Funds
Funds
Funds
Total Funds
2025
2025
2025
2025
2024
£
£
£
£
256,260
-
153,759
410,019
445,369
-
(115,052)
(2,571)
(117,623)
(35,350)
256,260
(115,052)
151,188
292,396
410,019
-
12,714
(12,714)
-
-
(102,338)
102,338
-
-
-
153,922
-
138,474
292,396
410,019
Designated Unrestricted Restricted
Total
Last Year
Funds
Funds
Funds
Funds
Total Funds
2025
2025
2025
2025
2024
-
-
138,474
138,474
153,759
153,922
-
-
153,922
256,260
153,922
-
138,474
292,396
410,019

The statement of changes in resources applied for fixed assets for Charity use is shown in the notes to the accounts

The notes on pages 14 to 19 form an integral part of these accounts.

11

Open Doors International Language School
Company Number
04301430
Balance Sheet
as at 31 August 2025
Notes
Fixed assets
£
£
Tangible assets
7
60,422
Total fixed assets
60,422
Current assets
Debtors
8
110,790
Cash at bank and in hand
137,424
Total current assets
248,214
Creditors:-
Amounts due within one year
9
(16,240)
Net current assets
231,974
Total assets less current liabilities
292,396
Net assets
292,396
The funds of the charity :
Unrestricted income funds
Unrestricted revenue accumulated funds
13
-
Designated revenue funds
13
153,922
Total unrestricted funds
153,922
Restricted revenue funds
Restricted revenue accumulated funds
13
138,474
Total restricted funds
138,474
Total charity funds
292,396
2025		 £
£
11,793
11,793
76,008
339,761
415,769
(17,543)
398,226
410,019
410,019
-
256,260
256,260
153,759
153,759
410,019
2024

The directors are satisfied that for the period ended on 31 July 2025 the charitable company was entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

 The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

CW Hayter

Mr C W Hayter Director and Trustee Approved by the board of trustees on 26 May 2026

The notes on pages 14 to 19 form an integral part of these accounts.

12

Open Doors International Language School Cash Flow Statement

for the period from 1 August 2024 to 31 August 2025

Notes
Cashflow from operating activities
12
Interest Paid
Net cashflow from operating activities
Cashflow from investing activities
Interest received
Proceeds from sale of tangible fixed assets
Payments to acquire tangible fixed assets
Net cashflow from investing activities
Net decrease in cash
Cash at bank and in hand less overdrafts at 1 August
Cash at bank and in hand less overdrafts at 31 August
Consisting of:
Cash at bank and in hand		 2025
£
(143,708)
-
(143,708)
8,323
214
(67,166)
(58,629)
(202,337)
339,761
137,424
137,424
137,424		 2024
£
7,803
-
7,803
16,990
-
(3,705)
13,285
21,088
318,673
339,761
339,761
339,761

13

Open Doors International Language School Notes to the Accounts for the period from 1 August 2024 to 31 August 2025

1 Accounting policies

The principle accounting policies are summarised below. The accounting policies have been applied consistently throughout the year and the preceding year.

Basis of preparation of the accounts

Open Doors International Language School is a private company limited by guarantee registered in England. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £10 per member of the charity. The address of the registered office is given in the charity information on page 1 of these financial statements.

The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011, the Companies Act 2006 and UK Generally Accepted Accounting Practice.

The financial statements are prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements are presented in sterling which is the functional currency of the charity and rounded to the nearest £.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

These financial statements cover a 13 month period from 01 August 2024 to 31 August 2025, with the comparitives not being entirely comparable. The charity has changed the financial year end to align with the academic year. The trustees approved this change on the 24 July 2025.

Incoming Resources

Incoming resources are accounted for on a receivable basis deferred as described below where appropriate.

Except as described under the 'Deferred Income' accounting policy, all grants, including grants for the purchase of fixed assets, are recognised in full in the Statement of Financial Activities in the year in which they are receivable.

Investment Income

Income from investments is included in the year in which it is receivable.

Deferred income

In accordance with the SORP grants received in advance and specified by the donor as relating to specific accounting periods or alternatively which are subject to conditions which are still to be met, and which are outside the control of the charity or where it is uncertain whether the conditions can or will be met, are deferred on an accruals basis to the period to which they relate. Such deferrals are shown in the notes to the accounts and the sums involved are shown as creditors in the accounts.

Recognition of liabilities

Liabilities are recognised on the accruals basis in accordance with normal accounting principles, modified where necessary in accordance with the guidance given in the SORP.

14

Open Doors International Language School Notes to the Accounts for the period from 1 August 2024 to 31 August 2025

Resources Expended

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates:

Fixed assets and depreciation

Tangible fixed assets are stated at cost less accumulated depreciation. Depreciation is provided at rates calculated to write off the cost less residual value of each asset over its expected useful life, as follows:

Leasehold Improvements – 5 years straight line ICT Equipment – 3-5 years straight line Office Equipment – 4 years straight line

Taxation

As a registered charity, the company is an exempt charity within the meaning of schedule 3 of the Charities Act 2011 and is considered to pass the tests set out in Paragraph 1 Schedule 6 Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes.

Value Added Tax is not recoverable by the company, and is therefore included in the relevant costs in the Statement of Financial Activities.

Funds structure policy

2 Going Concern

The financial statements have been prepared on a going concern basis as the trustees believe that no material uncertainties exist. The trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements. The budgeted income and expenditure is sufficient with the level of reserves for the charity to be able to continue as a going concern.

15

Open Doors International Language School Notes to the Accounts for the period from 1 August 2024 to 31 August 2025

3
Deficit for the period
This is stated after charging :-
Depreciation of owned fixed assets
Pension costs
Independent examiner's fees
4
Investment Income
Bank deposit interest received
5
Staff Costs and Emoluments
Gross Salaries
Employer's National Insurance
Defined Contribution Pension Costs
Numbers of full time employees or full time equivalents
2025
2025
Number
FTE
Part time ESOL Teaching
11
6.8
Teacher Training
1
1.0
Administration & Support Staff
10
6.9
Management
9
8.2
Crèche Staff
4
1.9
35
24.8		 2025
£
18,537
9,447
1,728
2025
£
8,323
2025
£
656,755
58,774
9,447
724,976
2024
Number
12
1
10
8
4
35		 2024
£
9,199
10,417
1,572
2024
£
16,990
2024
£
665,438
50,956
10,417
726,811
2024
FTE
3.7
1.0
7.3
7.2
2.0
21.2

There were no employees with emoluments in excess of £60,000 per annum

6 Remuneration and expenses of trustees and key management personnel

2025
£
Remuneration payable to trustees and key management personnel
Mrs C Roberts
30,607
Mr A Phillips
28,154
Total remuneration
58,761
Employer's National Insurance contributions on above remuneration
Mrs C Roberts
4,145
Mr A Phillips
2,671
6,816
2025
2024
2025
Number
Number
£
Mileage
1
1
344
Networking Event
1
1
2
344
There was no remuneration in the year paid to Trustees (2024 : £0)
Reimbursement of trustees and key management personnel expenses		 2024
£
33,906
38,989
72,895
3,258
3,968
7,226
2024
£
180
126
306

Mileage is reimbursed at the HMRC approved rate of £0.45 per mile

16

Open Doors International Language School Notes to the Accounts for the period from 1 August 2024 to 31 August 2025

7
Tangible functional fixed assets
Computer
Equipment
Leasehold
Improvements
£
£
Asset cost, valuation or revalued amount
At 1 August 2024
16,976
69,171
Additions
33,966
13,317
Disposals
(16,976)
(69,171)
At 31 August 2025
33,966
13,317
Accumulated depreciation and impairment provisions
At 1 August 2024
16,976
69,171
Charge for the period
7,110
1,775
Eliminated on disposals
(16,976)
(69,171)
At 31 August 2025
7,110
1,775
Net book value
At 31 August 2025
26,856
11,542
At 31 July 2024
-
-
8
Debtors
Trade Debtors
Other Debtors
Prepaid Expenses
Accrued Income
9
Creditors: amounts falling due within one year
Trade Creditors
Accrued Expenses
PAYE and NI
Wages Creditor
Unpaid Pension Contributions
10 Operating Leases
Operating leases:
within one year
within two to five years
in over five years
At the year end the company had annual commitments under non-
cancellable operating leases as set out below:		 Plant &
Machinery
£
88,542
19,883
(41,037)
67,388
76,749
9,438
(40,823)
45,364
22,024
11,793
2025
£
6,070
-
3,764
100,956
110,790
2025
£
-
1,728
8,802
119
5,591
16,240
2025
£
45,000
180,000
202,500
427,500		 Total
£
174,689
67,166
(127,184)
114,671
162,896
18,323
(126,970)
54,249
60,422
11,793
2024
£
25,653
2,429
2,536
45,390
76,008
2024
£
-
1,865
10,186
93
5,399
17,543
2024
£
8,705
-
-
8,705

In the year there were total operating lease payments included as an expense of £44,036

17

Open Doors International Language School Notes to the Accounts for the period from 1 August 2024 to 31 August 2025

11 Related party transactions

There were no transactions made with related parties in the year (2024 : Nil)

12 Reconciliation of net expenditure to net cashflow from operating activities
2025
£
Net Expenditure
(117,623)
Interest Receivable
(8,323)
Depreciation and Impairment of Tangible Fixed Assets
18,323
Decrease/(Increase) in Debtors
(34,782)
Decrease in Creditors
(1,303)
Net cashflow from operating activities
(143,708)		 2024
£
(35,350)
(16,990)
9,199
51,885
(941)
7,803

18

Open Doors International Language School Notes to the Accounts for the period from 1 August 2024 to 31 August 2025

13 Particulars of Individual Funds and analysis of assets and liabilities representing funds

At 31 August 2025
Tangible Fixed Assets
Current Assets
Current Liabilities
At 1 August 2024
Tangible Fixed Assets
Current Assets
Current Liabilities		 Unrestricted
funds
£
16,240
-
(16,240)
-
Unrestricted
funds
£
9,957
7,586
(17,543)
-		 Designated
funds
£
43,440
110,482
-
153,922
Designated
funds
£
-
256,260
-
256,260		 Restricted
funds
£
742
137,732
-
138,474
Restricted
funds
£
1,836
151,923
-
153,759		 Total
Funds
£
60,422
248,214
(16,240)
292,396
Total
Funds
£
11,793
415,769
(17,543)
410,019

The individual funds included above are :-

Unrestricted:
Free Reserves
Designated Reserves:
Operating Reserve
Designated Redundancy
Restricted funds
Petroc
PRSS
Grants & Others
Sundry other funds		 Funds at
2024
£
-
196,260
60,000
1,457
152,302
-
-
410,019		 Incoming
Resources
533,788
-
-
-
312,629
7,412
853,829		 Outgoing
Resources
£
(648,840)
-
-
(715)
(321,897)
-
(971,452)		 Transfers
Between
funds
£
115,052
(102,338)
-
-
(12,714)
-
-
-		 Funds at
2025
£
-
93,922
60,000
742
130,320
7,412
-
292,396

During the period, the charity received a grant of £12,714 restricted for the purchase of a security system. In accordance with the terms of the grant and with reference to section 2.12 of the SORP. The trustees have agreed the restrictions have been met upon the purchase of the asset and as such have treated the asset as unrestricted. Therefore, £12,714 has been released from restricted funds and transferred to the general unrestricted funds in the period.

Purpose of Restricted Funds

Trusts and Foundations - funds to support specific projects and processes

PRSS - funds for supporting refugee integration for newly arrived refugees

19

Open Doors International Language School

Appendices to the Statement of Financial Activities for the period from 1 August 2024 to 31 August 2025

The following appendices are attached to detail the activity analysis required by the 2005 Revision of the Statement of Recommended Practice for Accounting and Reporting issued by the Charity Commissioners for England & Wales, revised June 2008.

1. Analysis of Total Incoming & Outgoing Resources by Activity

2. Analysis of Total Support Costs by Activity

3. Analysis of charitable expenditure by activity

20

Open Doors International Language School

Appendix 1

Analysis of Total Incoming & Outgoing Resources by Activity for the period from 1 August 2024 to 31 August 2025

Income and endowments from:
Donations and legacies
Other trading activities
Investment Income
Charitable activities
Total Income
Expenditure on:
Charitable activities
Other
Total resources expended
Net Incoming Resources by activity		 General
Full Cost
SFA
Grants &
2025
2024
Fund
Recovery
PCC
Others
Total
Total
£
£
£
£
£
£
£
£
-
-
-
-
-
-
-
-
240
1,620
-
-
-
-
1,860
3,300
8,320
-
3
-
-
-
8,323
16,990
19,621
98,042
405,942
7,412
312,629
843,646
906,867
28,181
99,662
405,945
7,412
-
312,629
853,829
927,157
89,120
53,882
503,766
-
715
321,897
969,380
960,629
-
-
2,072
-
-
2,072
1,878
89,120
53,882
505,838
-
715
321,897
971,452
962,507
(60,939)
45,780
(99,893)
7,412
(715)
(9,268)
(117,623)
(35,350)
Petroc
PRSS

21

Open Doors International Language School

Appendix 2

Analysis of Total Support Costs by Activity for the period from 1 August 2024 to 31 August 2025

Nature of support costs
Staff costs
Direct teaching costs
Conference & entertaining
Training
Professional fees
Marketing
Premises costs
Office costs
Depreciation
Bank charges
Other
Total support costs analysed
by activity		 General
Full Cost
SFA
Grants &
2025
2024
Fund
Recovery
PCC
Others
Total
Total
£
£
£
£
£
£
£
£
47,058
52,634
328,380
-
-
296,904
724,976
726,811
13,150
1,248
36,915
-
-
2,102
53,415
76,263
-
-
3,158
-
-
-
3,158
1,209
-
-
3,552
-
-
-
3,552
3,059
8,386
-
14,388
-
1,500
24,274
9,872
110
-
1,219
-
-
-
1,329
1,200
-
-
58,352
-
-
17,732
76,084
62,837
2,828
-
57,737
-
3,638
64,203
70,119
17,588
-
-
715
21
18,324
9,199
-
-
65
-
-
-
65
60
-
-
2,072
-
-
-
2,072
1,878
89,120
53,882
505,838
-
715
321,897
971,452
962,507
Petroc
PRSS

Appendix 3

Analysis of charitable expenditure by activity for the period from 1 August 2024 to 31 August 2025

Nature of charitable expenditure
Actvities undertaken directly
Support costs of charitable activities
Total charitable expenditure analysed
by activity		 General
Full Cost
SFA
Grants &
Petroc
PRSS
2025
2024
Fund
Recovery
PCC
Others
Total
Total
£
£
£
£
£
£
£
£
68,704
53,882
387,612
-
-
300,506
810,704
818,414
20,416
-
118,226
-
715
21,391
160,748
144,093
89,120
53,882
505,838
-
715
321,897
971,452
962,507

An explanation of the main features of charitable expenditure is given in note 1 to the accounts

22

Open Doors International Language School Schedule to the Statement of Financial Activities for the period from 1 August 2024 to 31 August 2025

Status of this schedule to the Statement of Financial Activities

This schedule is an intrinsic part of the accounts required to comply with the 2008 Revision of the Statement of Recommended Practice for Accounting and Reporting issued by the Charity Commissioners for England & Wales, revised June 2008. However, it is not a part of the statutory accounts required under the provisions of the Companies Act 2006 in relation to incorporated charities.

Incoming Resources
Activities for generating funds
Rental Income
Total of Other Trading Activities
Investment Income
Bank deposit interest received
Total Investment Income
Income from charitable activities
SFA contract and Multiply
Teacher Training - Full cost recovery
Full cost recovery Other
PRSS
PRSS - Additional Funding for Crèche
Community Recovery Fund
Plymouth Marjon University
Cornwall Council
Petroc
Refugee Transitions Outcomes Fund
Devon Community Foundation
Miscellaneous income
IELTS
South Hams District Council
Total Incoming resources from
charitable activities
Total Income
Charitable expenditure
Support costs of charitable activities
Direct support costs
Gross wages and salaries - charitable activities
Employers' NI - Charitable activities
Pension contributions charitable employees		 Unrestricted
Restricted
Total
Prior Period
Funds
Funds
Funds
Total Funds
2025
2025
2025
2024
£
£
£
£
1,860
-
1,860
3,300
1,860
-
1,860
3,300
8,323
-
8,323
16,990
8,323
-
8,323
16,990
400,752
-
400,752
382,255
7,050
-
7,050
17,700
12,065
56
12,121
12,539
-
265,119
265,119
264,662
-
29,740
29,740
-
-
20,126
20,126
-
35,000
-
35,000
46,602
50,128
-
50,128
3,240
-
-
-
(1,795)
-
-
-
123,578
-
5,000
5,000
-
3,991
-
3,991
58,086
5,625
-
5,625
-
8,994
-
8,994
-
523,605
320,041
843,646
906,867
533,788
320,041
853,829
927,157
388,006
268,749
656,755
665,438
34,736
24,038
58,774
50,956
5,330
4,117
9,447
10,417
428,072
296,904
724,976
726,811

23

Open Doors International Language School Schedule to the Statement of Financial Activities for the period from 1 August 2024 to 31 August 2025

Status of this schedule to the Statement of Financial Activities

This schedule is an intrinsic part of the accounts required to comply with the 2008 Revision of the Statement of Recommended Practice for Accounting and Reporting issued by the Charity Commissioners for England & Wales, revised June 2008. However, it is not a part of the statutory accounts required under the provisions of the Companies Act 2006 in relation to incorporated charities.

Management and administration costs
in support of charitable activities
Indirect employee costs
Training and welfare
Recruitment expenses
Premises Costs
Rent payable
Rates, water and service charges
Insurance
Room Hire
Light and heat
Cleaning
Premises repairs and renewals
Refreshments
General administrative expenses:
Telephone and fax
Postage
Stationery and printing
Subscriptions
Hire of equipment
Software
Bad debts
Advertising and PR
Bank charges
Sundry expenses
Professional fees in support of charitable activities
Professional fees		 Unrestricted
Restricted
Total
Prior Period
Funds
Funds
Funds
Total Funds
2025
2025
2025
2024
£
£
£
£
3,552
-
3,552
2,909
-
-
-
150
3,552
-
3,552
3,059
35,104
8,932
44,036
24,450
4,193
-
4,193
3,304
2,703
-
2,703
1,384
-
8,800
8,800
12,710
5,959
-
5,959
12,351
10,393
-
10,393
8,638
2,871
-
2,871
-
3,158
-
3,158
1,209
64,381
17,732
82,113
64,046
7,978
1,184
9,162
8,580
298
-
298
-
17,635
-
17,635
25,991
8,296
2,454
10,750
5,930
4,519
-
4,519
1,657
16,028
-
16,028
15,582
-
-
-
10,809
1,329
-
1,329
1,200
65
-
65
60
2,727
-
2,727
1,570
58,875
3,638
62,513
71,379
22,774
1,500
24,274
9,872
22,774
1,500
24,274
9,872

24

Open Doors International Language School Schedule to the Statement of Financial Activities for the period from 1 August 2024 to 31 August 2025

Status of this schedule to the Statement of Financial Activities

This schedule is an intrinsic part of the accounts required to comply with the 2008 Revision of the Statement of Recommended Practice for Accounting and Reporting issued by the Charity Commissioners for England & Wales, revised June 2008. However, it is not a part of the statutory accounts required under the provisions of the Companies Act 2006 in relation to incorporated charities.

Other support costs
Depreciation of assets
External contractors
Direct teaching costs
Total costs
Total Expended on Charitable Activities
Other costs
Trustees' expenses
Independent Examiner's Fees
Total Other costs
Analysis of transfers between funds
Transfer to/(from) unrestricted funds
Transfer to/(from) restricted funds
Transfer to/(from) designated funds		 Unrestricted
Restricted
Total
Prior Period
Funds
Funds
Funds
Total Funds
2025
2025
2025
2024
£
£
£
£
17,587
736
18,323
9,199
831
422
1,253
6,530
50,482
1,680
52,162
69,733
69,114
2,838
71,952
85,462
646,768
322,612
969,380
960,629
646,768
322,612
969,380
960,629
344
-
344
306
1,728
-
1,728
1,572
2,072
-
2,072
1,878
115,052
-
115,052
(15,835)
-
(12,714)
(12,714)
(6,930)
(102,338)
-
(102,338)
22,765
12,714
(12,714)
-
-

25