REGISTERED COMPANY NUMBER: 05216053 (England and Wales) REGISTERED CHARITY NUMBER: 1107869
Report of the Trustees and
Unaudited Financial Statements
for the Year Ended 31 March 2025
for The Open Door Centre (Swindon & District) Limited
Monahans Chartered Accountants Hermes House Fire Fly Avenue Swindon Wiltshire SN2 2GA
The Open Door Centre (Swindon & District) Limited
Contents of the Financial Statements for the Year Ended 31 March 2025
| Page | |
|---|---|
| Report of the Trustees | 1 to 3 |
| Independent Examiner's Report | 4 |
| Statement of Financial Activities | 5 |
| Balance Sheet | 6 |
| Notes to the Financial Statements | 7 to 13 |
The Open Door Centre (Swindon & District) Limited (Registered number: 05216053)
Report of the Trustees for the Year Ended 31 March 2025
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of 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 (FRS 102) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
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.
Significant activities
Full details of services provided may be obtained from the Centre Manager. The Centre provides a day service for adults living independently, in supported living or residents of care homes and 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.
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.
ACHIEVEMENTS AND PERFORMANCE
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 September 2024, 40 members went to Hayling Island 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 10 regular volunteers either in the Centre or helping remotely. We created a Strategic Manager post in 2024 and this was taken up in November. 2025 is the Centre’s 40th anniversary year and a number of events and projects have been undertaken.
£26,755 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 weekly market stall and 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.
The Charity operates from St Barnabas Church Hall under a lease agreement renewed annually.
FINANCIAL REVIEW Financial position
At 31 March 2025 the charity had total funds of £146,568, of which £26,755 are held as restricted.
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The Open Door Centre (Swindon & District) Limited (Registered number: 05216053) Report of the Trustees for the Year Ended 31 March 2025
FINANCIAL REVIEW
Reserves policy
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 six month’s expenditure. The trustees estimate this amount to be £70,000.
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.
At 31 March 2025 the charity had total funds of £146,568, of which £26,755 are held as restricted and £2,334 are held as fixed assets. Free reserves are £117,479. The Charity has sufficient funds in place as at 31st March 2025 to continue operating.
Reserves are in excess of the required level and this reserves 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.
STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.
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 new trustees
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.
Organisational 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.
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.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number
05216053 (England and Wales)
Registered Charity number
1107869
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The Open Door Centre (Swindon & District) Limited (Registered number: 05216053)
Report of the Trustees for the Year Ended 31 March 2025
Registered office
St Barnabus Church Hall Ferndale Road Swindon Wiltshire SN2 1BU
Trustees
Derek Fry Bob Barrett Susan Pearson Trish Newman Eva Gilbert
Company Secretary
R Barrett
Independent Examiner
James Gare FCA DChA Monahans Chartered Accountants Hermes House Fire Fly Avenue Swindon Wiltshire SN2 2GA
Approved by order of the board of trustees on .
and signed on its behalf by:
Ms T Newman - Trustee
Page 3
Independent Examiner's Report to the Trustees of The Open Door Centre (Swindon & District) Limited
Independent examiner's report to the trustees of The Open Door Centre (Swindon & District) Limited ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2025.
Responsibilities and basis of report
As the charity's 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 charity'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
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:
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accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
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the accounts do not accord with those records; or
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the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or
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the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).
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.
James Gare FCA DChA
Monahans Chartered Accountants Hermes House Fire Fly Avenue Swindon Wiltshire SN2 2GA
Date: 15 October 2025
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The Open Door Centre (Swindon & District) Limited
| Statement of Financial Activities (Incorporating an Income and Expenditure Account) for the Year Ended 31 March 2025 Unrestricted Restricted funds funds Notes £ £ INCOME AND ENDOWMENTS FROM Donations and legacies 3 33,812 45,997 Charitable activities Activites and events 36,294 - Other trading activities 4 17,339 - Investment income 5 5,198 - Total 92,643 45,997 EXPENDITURE ON Raising funds 4,165 - Charitable activities 6 Activites and events 121,391 19,242 Total 125,556 19,242 NET INCOME/(EXPENDITURE) (32,913) 26,755 RECONCILIATION OF FUNDS Total funds brought forward 152,726 - TOTAL FUNDS CARRIED FORWARD 119,813 26,755 |
2025 Total funds £ 79,809 36,294 17,339 5,198 138,640 4,165 140,633 144,798 (6,158) 152,726 146,568 |
2024 Total funds £ 85,029 38,208 28,329 2,298 153,864 6,376 105,582 111,958 41,906 110,820 152,726 |
|---|---|---|
The notes form part of these financial statements
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The Open Door Centre (Swindon & District) Limited (Registered number: 05216053)
Balance Sheet 31 March 2025
| 2025 | 2024 | |||||
|---|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | |||
| funds | funds | funds | funds | funds | ||
| Notes | £ | £ | £ | £ | ||
| FIXED ASSETS | ||||||
| Tangible assets | 13 | 2,334 | - | 2,334 | 2,931 | |
| CURRENT ASSETS | ||||||
| Debtors | 14 | 3,683 | - | 3,683 | 2,321 | |
| Cash at bank | 120,535 | 26,755 | 147,290 | 148,074 | ||
| 124,218 | 26,755 | 150,973 | 150,395 | |||
| CREDITORS | ||||||
| Amounts falling due within one year | Amounts falling due within one year 15 |
(6,739) | - | (6,739) | (600) | |
| NET CURRENT ASSETS | 117,479 | 26,755 | 144,234 | 149,795 | ||
| TOTAL ASSETS LESS CURRENT LIABILITIES | TOTAL ASSETS LESS CURRENT LIABILITIES | 119,813 | 26,755 | 146,568 | 152,726 | |
| NET ASSETS | 119,813 | 26,755 | 146,568 | 152,726 | ||
| FUNDS | 16 | |||||
| Unrestricted funds | 119,813 | 152,726 | ||||
| Restricted funds | 26,755 | - | ||||
| TOTAL FUNDS | 146,568 | 152,726 |
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
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(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
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(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on .
and were signed on its behalf by:
T Newman - Trustee
The notes form part of these financial statements
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The Open Door Centre (Swindon & District) Limited Notes to the Financial Statements for the Year Ended 31 March 2025
1. STATUTORY INFORMATION
The Open Door Centre (Swindon and District) is a charitable company limited by guarantee, without share capital, incorporated in England and Wales. The registered office address, nature of the charity's operations and principal activities can be found in the Trustees' Report.
2. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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 (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
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 prepared in sterling which is the functional currency of the charity and rounded to the nearest pound.
There are no significant areas of judgements or key sources of estimation uncertainty.
Going concern
The trustees consider that there are no material uncertainties about the Charity's ability to continue as a going concern.
Legal status of the Charity
The charity is a company limited by guarantee and has no share capital. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Equipment - 25% on straight line basis
Taxation
The charity is exempt from corporation tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
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The Open Door Centre (Swindon & District) Limited
Notes to the Financial Statements - continued for the Year Ended 31 March 2025
2. ACCOUNTING POLICIES - continued
Pension costs and other post-retirement benefits
The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
Debtors
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
Cash at bank and in hand
Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
Creditors and provisions
Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
Financial instruments
The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.
3. DONATIONS AND LEGACIES
| Unrestricted Restricted funds funds £ £ Donations and grant 33,812 45,997 OTHER TRADING ACTIVITIES Unrestricted Restricted funds funds £ £ Fundraising events 13,424 - Cafe 3,915 - 17,339 - |
2025 Total funds £ 79,809 2025 Total funds £ 13,424 3,915 17,339 |
2024 Total funds £ 85,029 2024 Total funds £ 25,303 3,026 28,329 |
|---|---|---|
4. OTHER TRADING ACTIVITIES
5. INVESTMENT INCOME
| INVESTMENT INCOME | ||||
|---|---|---|---|---|
| 2025 | 2024 | |||
| Unrestricted | Restricted | Total | Total | |
| funds | funds | funds | funds | |
| £ | £ | £ | £ | |
| Deposit account interest | 5,198 | - | 5,198 | 2,298 |
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The Open Door Centre (Swindon & District) Limited
Notes to the Financial Statements - continued for the Year Ended 31 March 2025
6. CHARITABLE ACTIVITIES COSTS
| Direct Support Costs (see costs (see note 7) note 8) £ £ Activites and events 119,551 21,082 7. DIRECT COSTS OF CHARITABLE ACTIVITIES 2025 £ Staff costs 105,051 Premises expenses 14,500 119,551 8. SUPPORT COSTS Governance Management costs £ £ Activites and events 19,528 1,554 Support costs, included in the above, are as follows: 2025 Activites and events £ Office costs 18,487 Depreciation 1,041 Accountancy and independent examination 1,554 21,082 9. NET INCOME/(EXPENDITURE) Net income/(expenditure) is stated after charging/(crediting): 2025 £ Depreciation - owned assets 1,041 Independent examination and accountancy 1,250 Operating lease - rent 14,500 |
Totals £ 140,633 2024 £ 73,840 14,500 88,340 Totals £ 21,082 2024 Total activities £ 15,712 930 600 17,242 2024 £ 930 600 14,500 |
|
|---|---|---|
10. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024.
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The Open Door Centre (Swindon & District) Limited
Notes to the Financial Statements - continued
for the Year Ended 31 March 2025
11. STAFF COSTS
| Wages and salaries Other pension costs The average monthly number of employees during the year was as follows: Administration Cook Activity support workers Manager Volunteer co-ordinator |
2025 £ 103,815 1,236 105,051 2025 1 1 5 1 1 9 |
2024 £ 72,835 1,005 73,840 2024 4 1 4 - - 9 |
||
|---|---|---|---|---|
No employees received emoluments in excess of £60,000.
The charity is also supported by 1 Admin volunteer, 9 Volunteer support workers and 5 Volunteer trustees.
Key management personnel for the charity comprises the Trustees. The total employee benefits for key management personnel of the charity were £Nil (2024 - £Nil).
12. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| Unrestricted funds £ INCOME AND ENDOWMENTS FROM Donations and legacies 19,819 Charitable activities Activites and events 38,208 Other trading activities 27,650 Investment income 2,298 Total 87,975 EXPENDITURE ON Raising funds 6,376 Charitable activities Activites and events 39,693 Total 46,069 NET INCOME 41,906 RECONCILIATION OF FUNDS Total funds brought forward 110,820 TOTAL FUNDS CARRIED FORWARD 152,726 |
Restricted funds £ 65,210 - 679 - 65,889 - 65,889 65,889 - - - |
Total funds £ 85,029 38,208 28,329 2,298 153,864 6,376 105,582 111,958 41,906 110,820 152,726 |
|---|---|---|
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The Open Door Centre (Swindon & District) Limited
Notes to the Financial Statements - continued for the Year Ended 31 March 2025
13. TANGIBLE FIXED ASSETS
| COST At 1 April 2024 Additions At 31 March 2025 DEPRECIATION At 1 April 2024 Charge for year At 31 March 2025 NET BOOK VALUE At 31 March 2025 At 31 March 2024 14. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Trade debtors Prepayments and accrued income 15. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Social security and other taxes Accrued expenses 16. MOVEMENT IN FUNDS At 1.4.24 £ Unrestricted funds General fund 107,726 Designated 6 months running costs 45,000 152,726 Restricted funds National Lottery Reaching Communities - Peter Harrison - Alex Ferry Foundation - Arnold Clark - Sport England - - TOTAL FUNDS 152,726 |
Net movement in funds £ (32,913) - (32,913) 18,419 1,320 2,298 500 4,218 26,755 (6,158) |
2025 £ 2,682 1,001 3,683 2025 £ 5,239 1,500 6,739 Transfers between funds £ 45,000 (45,000) - - - - - - - - |
2025 £ 2,682 1,001 3,683 |
Equipment £ 7,910 444 8,354 4,979 1,041 6,020 2,334 2,931 2024 £ 2,321 - 2,321 2024 £ - 600 600 At 31.3.25 £ 119,813 - 119,813 18,419 1,320 2,298 500 4,218 26,755 146,568 |
|---|---|---|---|---|
| 2025 £ 5,239 1,500 6,739 |
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The Open Door Centre (Swindon & District) Limited
Notes to the Financial Statements - continued for the Year Ended 31 March 2025
16. MOVEMENT IN FUNDS - continued
Net movement in funds, included in the above are as follows:
| Unrestricted funds General fund Restricted funds Wiltshire Community Foundation National Lottery Reaching Communities Peter Harrison Alex Ferry Foundation Arnold Clark Sport England TOTAL FUNDS |
Incoming resources £ 92,643 4,000 30,279 3,000 4,000 500 4,218 45,997 138,640 |
Resources Movement expended in funds £ £ (125,556) (32,913) (4,000) - (11,860) 18,419 (1,680) 1,320 (1,702) 2,298 - 500 - 4,218 (19,242) 26,755 (144,798) (6,158) |
|---|---|---|
Comparatives for movement in funds
| Net movement At 1.4.23 in funds £ £ Unrestricted funds General fund 87,820 41,906 Designated 6 months running costs 23,000 - 110,820 41,906 TOTAL FUNDS 110,820 41,906 Comparative net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund 87,975 Restricted funds Restricted funds 65,889 TOTAL FUNDS 153,864 |
Transfers between At funds 31.3.24 £ £ (22,000) 107,726 22,000 45,000 - 152,726 - 152,726 Resources Movement expended in funds £ £ (46,069) 41,906 (65,889) - (111,958) 41,906 |
|---|---|
Restricted funds:
National Lottery Reaching Communities - funding for the salary of The Strategic Development Manager and part of the salary for The Centre Manager
Peter Harrison Foundation - funding for boxing coaching sessions
Alex Ferry Foundation - funding for art sessions
Wiltshire Community Foundation - funding to support the support the salary of an Activity Co-ordinator
Sport England Movement Fund - funding for various sports activities
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The Open Door Centre (Swindon & District) Limited Notes to the Financial Statements - continued for the Year Ended 31 March 2025
17. EMPLOYEE BENEFIT OBLIGATIONS
The charity makes payments to a defined contribution scheme. The costs for the period was £1,236 (2024: £1,005). At 31 March 2025 outstanding contributions were £Nil (2024 £Nil).
18. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 March 2025.
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