THE OPEN DOOR CENTRE (SWINDON & DISTRICT) LIMITED
(a Company limited by guarantee)
St Barnabas Church Hall
Ferndale Road
Swindon
SN2 IBU
Company registration number: 05216053
Charity registration number: 01107869
Trustees' Report and Financial Statements
For the year ended 31 March 2024
THE OPEN DOOR CENTRE (SWINDON & DISTRICT) LIMITED
Contents
| Charity Information | Page 3 |
|---|---|
| Trustees' Report | Page 5 |
| Statement of Responsibilities | Page 7 |
| Independent Examiner's Report | Page 8 |
| Statement of Financial Activities | Page 9 |
| Statement of Financial Position | Page 10 |
| Cash Flow Statement | Page 11 |
| Notes to the Financial Statements | Page 12 |
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THE OPEN DOOR CENTRE (SWINDON & DISTRICT) LIMITED
Reference and Administrative Details of the Charity, its Trustees and Advisers
Company Status
The Open Door Centre (Swindon & District) Limited ("the Charity") is a registered charity — charity registration number 01107869. The registered address is:
St Barnabas Church Hall Ferndale Road Swindon Wiltshire SN2 IBU
The manager of the charity is J A Stacey.
Trustees
The trustees present their report and accounts for the period ended 31st March 2024.
The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity's trust deed, applicable law and the requirements of the Statement of Recommended Practice, "Accounting and Reporting by Charities" issued in 2005.
The Trustees who served during the year were: Derek Fry Bob Barrett Susan Pearson Trish Newman Eva Gilbert Craig Hiscock
Bankers and Accountants
The charities bankers are: CAF Bank Ltd 25 Kings Hill Avenue Kings Hill West Malling ME19 4JQ Lloyds TSB Bank plc 5 High Street Swindon SN1 3EN Cambridge & Counties Bank Limited Charnwood Court New Walk Leicester LE1 6TE
The charity's reporting accountant is: Simon Brown Nicholas Brown Consultants Ltd Suite H The Old Dutch Barn Westend Offices Stonehouse Glos. GL1O 3GE
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THE OPEN DOOR CENTRE (SWINDON & DISTRICT) LIMITED
Structure, Governance and Management
The charity is a charitable company, limited by guarantee. The charity was established under Memorandum of Association, which sets out the objects and powers of the charity and is governed under its Articles of Association. It was incorporated on 26th August 2004.
Members support the aims of the organisation and are invited to the Annual General Meeting. Members elect the trustees or members of the management committee and these individuals are also company directors. In the event of the charity being wound up, directors are required to contribute an amount not exceeding £1.
Recruitment and appointment of Management Committee
The focus of the organisation's work is providing support for people with learning disabilities, who may also have physical disabilities or mental health issues, in any way which now or hereafter may be deemed to be charitable. The needs of this group are appropriately reflected through the diversity of the trustees body. To enhance the potential pool of trustees, the charity continually seeks to identify potential new trustees relevant to the nature of its work.
Organisation Structure
The charity, a company limited by guarantee, was incorporated on 26th August 2004 to take over the running of The Open Door Centre, which was managed until August 31st by New Era Housing Association. Members of staff previously employed by New Era were transferred to the company on 1st September 2004 on a TUPE agreement. These transfers incur a liability for previous service.
The name of the company was changed to The Open Door Centre (Swindon and District) Limited by special resolution on 3rd December 2004.
An application for charity status was approved by the Charity Commissioners on 1st February 2005.
The Charity has been operating from St Barnabas Church Hall in Ferndale Road, Swindon since January 2007.
Risk Management
The trustees have assessed the major risks to which the charity is exposed and are satisfied that systems are in place to mitigate exposure to the major risks. The adequacy of reserves will be a continuing target to be reached.
Public Benefit
The trustees have taken account of the Charity Commission's guidelines on public benefit and consider that the charity meets its obligations in that regard.
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THE OPEN DOOR CENTRE (SWINDON & DISTRICT) LIMITED
Activities
Recreational sessions are held on a weekly basis, as are discussion groups. There are internal and external activities, and members are encouraged to make full use of local facilities for activities such as swimming and fitness. There are regular talks from various organisations and individuals on subjects of interest to members. Creative sessions are held on a regular basis, such as sewing and art, and Members are given the opportunity to learn employable skills such as use of computers and cooking. Each Member has a personal development plan. Members' take-up of activities is monitored and this analysis is available for inspection should it be required.
Members' holidays are organised and supported by Centre staff, and in May 2023 20 members went on holiday to Ibiza supported by 4 members of staff and volunteers, and in October 2023 43 members went to Tenby supported by 4 members of staff and volunteers.
In order to carry out the day to day activities of the centre, 9 people were employed during the year, all of them part-time. We have also been supported by 14 regular volunteers either in the Centre or helping remotely.
£72,210 in Restricted Funds were made available by various bodies. These funds are shown in the restricted funds reserves.
The Members provide funds for social activities from their own resources and these transactions, and the lunches paid for by the members, do not form part of these accounts. However, any surplus from the payment of lunches is used to supplement the cost of the Cook's salary, and this is shown as income. The Friday cafe held at the Centre continues to generate a steady income, as does the Regular Giving initiative, and we are grateful to our tireless fund-raisers, including the Members.
Thanks are extended to the staff and volunteers who work tirelessly for the benefit of the charity and all those who use the Centre's services. Our thanks also go to all those companies and individuals who have made funds available.
In the longer term the Charity aspires to have suitable settled accommodation in order to move towards financial independence. The Charity operates from St Barnabas Church Hall under a lease agreement renewed annually.
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THE OPEN DOOR CENTRE (SWINDON & DISTRICT) LIMITED
Objectives, Achievements and Performance
Future Plans and Objectives
The objects of the Charity are the relief of people with learning disabilities in any way which, now or hereafter, may be deemed by law to be charitable.
The Company and Charity is managed by a board of directors who are trustees of the Charity. Employed members of staff carry out day to day management and operational requirements and report regularly to the board. The membership is represented by three of their peers, sitting with Directors and Staff to form a Management Committee, to ensure communications are of a high order.
Full details of services provided may be obtained from the Centre Manager. The Centre also provides a day service to residents of care homes for which a daily charge is made. Funds have also been made available by corporate donors and others for specific purposes.
Service users meet monthly to take decisions on planning activities and other aspects of the charity work to ensure inclusivity.
Financial Review
Reserves
It is the policy of the charity that unrestricted funds that have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. An additional provision for statutory amounts becoming due to staff and other creditors, in the event that the Company and the Charity had for any reason to cease trading, is also necessary. The trustees estimate this amount to be £45,000.
The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity's current activities while consideration is given to ways in which additional funds may be raised.
The Charity has sufficient funds in place as at 31[st] March 2024 to continue operating.
Reserves are at an adequate level and this policy will continue in future years as well as making all practicable efforts to increase income from all sources. It should be noted that the Charity's trustees have a legal responsibility to ensure the financial health of the Charity.
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THE OPEN DOOR CENTRE (SWINDON & DISTRICT) LIMITED
Statement of Trustees' Responsibilities
The following statement sets out the responsibilities of the trustees in relation to the financial statements of The Open Door Centre (Swindon & District) Limited.
Company law requires the trustees to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the Charity as at the end of the financial period, and of the surplus or deficit for the financial period. In preparing those financial statements, the trustees are required to:
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Select appropriate policies and apply them consistently, subject to any material departures being disclosed and explained;
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Make judgements and estimates that are reasonable and prudent;
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State whether applicable accounting standards have been followed; and
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Prepare the financial statements on the going concern basis, unless they consider that to be inappropriate.
The trustees are responsible for ensuring that the Charity keeps sufficient accounting records to disclose with reasonable accuracy the financial position of the Company, and to enable them to ensure that the financial statements comply with the United Kingdom Companies Act 1985.
They are also responsible for taking reasonable steps to safeguard the assets of the Charity and, in that context, to have proper regard to the establishment of appropriate systems of internal control with a view to the prevention and detection of fraud and other irregularities.
As far as each trustee is aware, there is no relevant audit information of which the Charities auditors are unaware.
Each trustee has taken all the steps that he or she ought to have taken as a trustee in order to make himself or herself aware of any relevant audit information and to establish that the Charity's auditors are aware of that information.
The trustees consider that they have pursued the actions necessary to meet their responsibilities as set out in this statement.
On behalf of the Board of Trustees
Chair of Trustees : ………………………………………………………
Name: Derek Fry
Date:
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THE OPEN DOOR CENTRE (SWINDON & DISTRICT) LIMITED
Independent Examiners' Report
To the trustees of The Open Door Centre (Swindon & District) Limited.
Respective responsibilities of Trustees and Examiner
The trustees' responsibilities 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) are set out in this Statement of Trustees' Responsibilities in the body of the Trustees Report.
You consider that the audit requirement of Section 144 Charities Act 2011 ("the Act") does not apply. It is my responsibility to state , on the basis of procedures specified in the General Directions given by the Charity Commissioners under Section 145 (5) (b) of the Act, whether particular matters have come to me attention.
Basis of Independent Examiner's Report
My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and the seeking of explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and, consequently, no opinion is given as to whether the financial statements present a true and fair view and the report is limited to those matters set out in the statement below.
Independent Examiner's Statement
In connection with my examination, no matter has come to my attention which gives me reasonable cause to believe that, in any material respect, the requirements:
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to keep accounting records in accordance with Section 130 of the Act; and
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to prepare financial statements which accord with the accounting records and to
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comply with the accounting requirements of the Act have not been met; or
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to which, in my opinion, attention should be drawn in order to enable a proper
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understanding of the financial statements to be reached.
Simon Brown : ………………………………………………………
Nicholas Brown Consultants Ltd Suite H The Old Dutch Barn Westend Offices, Stonehouse Glos. GL10 3GE
Date:
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THE OPEN DOOR CENTRE (SWINDON & DISTRICT) LIMITED
Statement of Financial Activities
as at 31 March 2024
| Note | Unrestricted | Restricted | Total funds | Total funds | |
|---|---|---|---|---|---|
| funds | funds | ||||
| General | 2024 | 2023 | |||
| £ | £ | £ | |||
| Income | |||||
| Donations and grants | 2 | 15,479 | 65,210 | 80,689 | 49,161 |
| Charitable activities | 5 | ||||
| Fees and membership | 37,208 | 37,208 | 28,155 | ||
| Lunches | 1,000 | 1,000 | 1,790 | ||
| Other trading activities | 3 | ||||
| Fundraising | 24,624 | 679 | 25,303 | 23,613 | |
| Regular Giving (100 Club) | 4,340 | 4,340 | 3,630 | ||
| Friday Café | 3,026 | 3,026 | 3,026 | 2,960 | |
| Liden Café | - | - | 963 | ||
| Investment Income | 4 | 2,298 | 2,298 | 646 | |
| Total Income | 87,975 | 65,889 | 153,864 | 110,918 | |
| Expenditure | |||||
| Raising funds | 6,376 | 6,376 | 4,428 | ||
| Charitable activities | 5 | 99,859 | 99,859 | 93,287 | |
| Other | 6 | 5,723 | 5,723 | 5,454 | |
| Total expenditure | 111,958 | - | 111,958 | 103,169 | |
| 41,906 | 7,749 | ||||
| Net income | |||||
| Total funds brought forward | 110,820 | 103,071 | |||
| Total funds carried forward | 152,726 | 110,820 |
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THE OPEN DOOR CENTRE (SWINDON & DISTRICT) LIMITED
Statement of Financial Position
as at 31 March 2024
| Notes | 2024 | 2023 | |
|---|---|---|---|
| £ | £ | ||
| Non-current assets | |||
| Tangible fixed assets | 7 | 2,931 | 198 |
| 2,931 | 198 | ||
| Current assets | |||
| Debtors | 8 | 2,321 | 2.691 |
| Cash at bank and in hand | 148,074 | 108,531 | |
| Prepayments and accrued income | 9 | - | - |
| 150,395 | 111,222 | ||
| Current liabilities | |||
| Creditors: amounts falling due within 1 year | 10 | 600 | 600 |
| 600 | 600 | ||
| Net current assets | 149,795 | 110,622 | |
| Net assets | 152,726 | 110,820 | |
| Funded by | |||
| General funds | 107,726 | 87,820 | |
| Designated funds: 6 months’ running costs | 45,000 | 23,000 | |
| Total funds | 152,726 | 110,820 |
For the year ended 31 March 2024, the company was entitled to exemption under section 477 of the Companies Act 2006 ("the Act") relating to small companies.
The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476 of the Act.
In accordance with Section 14 of the SORP, Section D: Voluntary Disclosures and Appendix Ill of the FRSSE, the Charity has voluntarily prepared a Cash flow statement.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
Derek Fry Chairman
……………………………………………………………………..
Date……………………………………………………………..
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THE OPEN DOOR CENTRE (SWINDON & DISTRICT) LIMITED
Cash Flow Statement
for the year ended 31 March 2024
| 2024 | 2023 | |
|---|---|---|
| £ | £ | |
| Cash flows from operating activities | ||
| Net income /(expenditure) | 41,906 | 7,749 |
| Adjustments for: | ||
| Depreciation charge | 930 | 787 |
| (Increase)/ Decrease in Debtors | 370 | 329 |
| Increase/( Decrease) in Creditors | - | - |
| Prepayments, accrued income & Non Cash Adj | - | (101) |
| 1,300 | 1,015 | |
| 43,206 | 8,764 | |
| Cash flows from investing activities | ||
| Purchase of equipment | (3,663) | (247) |
| (3,663) | (247) | |
| Net increase / (decrease) in cash | ||
| 39,543 | 8,517 | |
| Cash at bank and in hand at the beginning of the year | 108,531 | 100,014 |
| Cash at bank and in hand at year end | 148,074 | 108,531 |
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THE OPEN DOOR CENTRE (SWINDON & DISTRICT) LIMITED
Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of accounting
These financial statements aim to give a fair and true value for The Open Door Centre (Swindon & District) Ltd ("the Charity") for the year ended 31 March 2024 ("Year End").
The financial statements have been prepared under the historical cost convention, as modified by the valuation of investments, and 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 for Smaller Entities published on 16/07/14 ('the SORP"), the Financial Reporting Standard for Smaller Entities (effective January 2015) ("the FRSSE") and the Companies Act 2006 ("the Act").
1.2. Donations in kind
The charity is fortunate in the level of support it receives from its volunteers. Without this voluntary support, considerable expense would be incurred. It is not thought meaningful or practical to put a monetary value on the support but the committee is grateful to those who provide their time and expertise.
1.3. Grants
Grants receivable and payable are included in the financial statements when received or paid. Where grants are received or made for a defined period, any amounts relating to a period extending beyond the Charity's accounting date are deferred.
1 4. Interest receivable
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the Bank.
1.5. Expenditure
Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably.
1.6. Revenue
Revenue is recognised upon the transfer of goods or completion of a service with another legal entity or individual where the revenue can be measured reliably and is under full control of the Charity. Any revenue received in relation to a service partially or not completed will be prorated accordingly.
1.7. Taxation
The charity is exempt from Corporation Tax under the provisions of section 505 Income and Corporation Taxes Act 1988. Consequently no provision for deferred taxation is required.
1.8. Allocation of support costs
Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include back office costs, finance, personnel and payroll.
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THE OPEN DOOR CENTRE (SWINDON & DISTRICT) LIMITED
1.9. Debtors and prepayments
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid after taking account of any trade discounts due.
1.10. Depreciation
Depreciation is calculated to write off the cost, less estimated residual values, of tangible fixed assets over their expected useful lives using a 25% straight line method. The tangible fixed assets were re-valued at 31 March 2011 at zero.
1.11. Cash at bank and in hand
Cash at bank and cash in hand include all cash held in deposit accounts and monies considered reserves. Any cheques sent or received during the year that relate to the year and are not cleared into a bank are considered debtors or creditors respectively.
1.12. Creditors
Creditors are recognised where the Charity has an obligation, due from past transactions, to settle any amounts owed after trade discounts. Amounts due within a year from the date of transaction are considered current liabilities in the balance sheet and amounts due after a year are considered non-current liabilities.
2. Donations
| Donations | ||
|---|---|---|
| 2024 | 2023 | |
| £ | £ | |
| Gifts | 33,782 | 52,790 |
| Grants | 72,210 | - |
| 105,992 | 52,790 |
Of the £105,992 received in 2024, £65,889 was restricted funds and £40,103 was unrestricted funds. The Charity benefits greatly from the involvement and support of its many volunteers, details of which are given in the annual report. In accordance with accounting policies, the economic contributions are not measured in the accounts.
3 . Other trading activities
| Other trading activities | ||
|---|---|---|
| 2024 | 2023 | |
| Income from other trading activities | £ | £ |
| Fundraising | 25,303 | 23,613 |
| Regular Giving (100 Club) | 4,340 | 3,630 |
| Friday Café | 3,026 | 2,960 |
| Liden Café | - | 963 |
| 32,669 | 31,166 |
All income in 2024 from Other Trading Activities was unrestricted (2023: All unrestricted).
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THE OPEN DOOR CENTRE (SWINDON & DISTRICT) LIMITED
Notes to the Financial Statements (continued)
4 . Investment income
All of the Charity's £2,298 (2023: £646) investment income in 2024 arises from money held in interest bearing deposit accounts.
5 . Analysis of expenditure on charitable activities
| 2024 | 2023 | |
|---|---|---|
| Expenditure on charitable activities | £ | £ |
| Premises costs | 14,500 | 14,500 |
| Support costs | 96,858 | 88,069 |
| Governance costs | 600 | 600 |
| 111,958 | 103,169 |
6 . Analysis of other expenditure
Other expenditure includes bank charges of £61 (£74 last year), reimbursing volunteer travel expenses of £1,437 (£1,799 last year) and members' singing, mindfulness and fitness sessions of £4,225 (£6,331 last year).
7 . Fixed Assets
| 2024 | 2023 | |
|---|---|---|
| £ | £ | |
| Opening balance | 198 | 737 |
| Acquisitions | 3,663 | 247 |
| Depreciation | (930) | (786) |
| Closing balance | 2,931 | 198 |
| Fixed assets at cost | 7,910 | 4,247 |
| Accumulated depreciation | (4,979) | (4,049) |
8. Debtors
Of the £2,321 all amounts are in respect of attendance fees and associated debts.
9. Prepayments and accrued income
There are no prepaid or accrued income amounts (2023 £Nil)
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THE OPEN DOOR CENTRE (SWINDON & DISTRICT) LIMITED
Notes to the Financial Statements (continued)
10. Creditors
The Creditors at the year end relate to Accountancy (£600).
11. Analysis of governance and support costs
| General support | Governance | Total | |
|---|---|---|---|
| £ | £ | £ | |
| Salaries and staff related costs | 73,840 | - | 73,840 |
| General office | 22,418 | 600 | 23,018 |
| 96,258 | 600 | 96,858 |
12. Analysis of staff costs
| Analysis of staff costs | ||
|---|---|---|
| 2024 | 2023 | |
| £ | £ | |
| Salaries | 70,437 | 63,292 |
| PAYE & National Insurance costs | 745 | 991 |
| Pension costs | 2,658 | 1,813 |
| Staff insurance costs | - | 711 |
| Staff redundancy costs | - | - |
| Total staff costs | 73,840 | 66,807 |
The Charity is an equal opportunities employer
No employee had earnings in excess of £60,000.
No remuneration or expenses were paid to any Trustee of the charity.
The charity’s staff were employed in the following categories:
| 2024 | 2023 | |
|---|---|---|
| Administration | 4 | 4 |
| Cook | 1 | 1 |
| Activity co-ordinators | 4 | 6 |
| Admin volunteers | 1 | 1 |
| Volunteer support workers | 13 | 12 |
| Volunteer trustees | 6 | 6 |
| 27 | 30 |
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THE OPEN DOOR CENTRE (SWINDON & DISTRICT) LIMITED
Notes to the Financial Statements (continued)
13. Related Party Transactions – Grants and Significant Donations Received
| Halcrow Foundation - unrestricted | 14/06/2023 | £5,000 |
|---|---|---|
| Boost - restricted | 22/06/2023 | £750 |
| The Albert Hunt Trust - unrestricted | 14/07/2023 | £2,000 |
| Wiltshire and Swindon Sport (WASP) - restricted | 21/09/2023 | £500 |
| ASDA Foundation - restricted | 19/10/2023 | £400 |
| Wiltshire Community Foundation - restricted | 31/10/2023 | £4,000 |
| Hillier Community Fund – restricted | 17/11/2023 | £1,000 |
| The Morrisons Foundation – restricted | 15/01/2024 | £4,212 |
| UK Government Community Cost of Living Fund | 09/02/2024 | £54,348 |
| £72,210 |
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