## **OPEN DOOR YOUTH COUNSELLING LTD (a company limited by guarantee)**
## **UNAUDITED REPORT AND ACCOUNTS**
**FOR THE YEAR ENDED 31 MARCH 2024**
REGISTERED NUMBER: 05476485
CHARITY NUMBER: 1112253
No. 2 Rydell Mount, 37 Bodenham Road, Hereford HR1 2TP
Telephone: 07792 417333
Email: enquiries@anchorage-accountants.co.uk
**OPEN DOOR YOUTH COUNSELLING LTD**
## **YEAR ENDED 31 MARCH 2024**
## **CONTENTS**
Page 1 - Contents - Page 2 Legal and administrative information - Pages 3 to 7 Directors' report Page 8 - Statement of financial activities Page 9 - Balance sheet Pages 10 to 19 - Notes to the accounts - Page 20 Independent Examiner's report
_Page 1_
**OPEN DOOR YOUTH COUNSELLING LTD**
## **LEGAL AND ADMINISTRATIVE INFORMATION**
## **2024**
|Directors|Mrs C C M Mullan-Hartley|
|---|---|
||Miss C L Hartley|
||Mr S T Madden|
||0|
|Secretary|Not appointed|
|Registered and administrative office|Quadrant Court|
||49 Calthorpe Road|
||Edgbaston|
||Birmingham|
||B15 1TH|
|Accountants|Anchorage|
||No. 2 Rydell Mount|
||37 Bodenham Road|
||Hereford|
||HR1 2TP|
|Solicitors|The Wilkes Partnership|
||41 Church Street|
||Birmingham|
||B3 2RT|
|Bankers|Lloyds TSB Bank plc|
||Birmingham University|
||142 Edgbaston Park Road|
||Birmingham|
||B15 2TY|
_Page 2_
**OPEN DOOR YOUTH COUNSELLING LTD**
## **DIRECTORS' REPORT**
## **FOR THE YEAR ENDED 31 MARCH 2024**
The trustees present their report and the unaudited accounts for the year ended 31 March 2024, which are also prepared in such a way as to meet the requirements for a Directors' Report and Accounts for Companies Act purposes.
## **Reference and administration details**
## Charity name and number
The registered charity name of the company is Open Door Youth Counselling Ltd; its charity registration number is 1112253.
## Company registration number
The charitable company was incorporated in England and Wales under the company registration number 05476485.
## Administrative office
The address of the principal office of the charitable company is: Quadrant Court, 49 Calthorpe Road, Edgbaston, Birmingham, B15 1TH.
## Registered office
The registered office address of the charitable company is: Quadrant Court, 49 Calthorpe Road, Edgbaston, Birmingham, B15 1TH.
## Charity trustees
The directors of the charitable company are its trustees for the purposes of charity law. The charity trustees who managed the charity, and who served during the year ended 31 March 2024, were as follows:
|Name
Mrs C C M Mullan-Hartley
Miss C L Hartley
Ms C L Smith
Mr S T Madden|Position
Date appointed
Chief executive
Consultant
Business / safeguarding manager
17-07-24|Date resigned|
|---|---|---|
|||
07-06-24|
The trustees are appointed annually by rotation in general meeting by the board of trustees.
_Page 3_
**OPEN DOOR YOUTH COUNSELLING LTD**
## **DIRECTORS' REPORT**
## **FOR THE YEAR ENDED 31 MARCH 2024**
_(continued)_
## **Structure, governance and management**
## Structure
The charity was constituted as a company, limited by guarantee on 9 June 2005, and is governed by its memorandum and articles of association.
## Appointment of trustees
Potential trustees are recruited through personal recommendation or via advertisements in the BACP journal. Potential trustees are invited to attend a meeting of the board of trustees as an observer, and are DBS checked prior to appointment. Appointment is made by the board of trustees in general session. Membership is non-transferrable.
## Liability of members
In the event that the charitable company is dissolved, any member serving at that time, or within 12 months of that date, promises to pay up to £10 towards the costs of dissolution and the liabilities incurred by the charity whilst he or she was a member.
## Induction and training of trustees
New trustees undergo a formal induction process during which they are introduced to key staff and receive a broad outline of the charitable company's policies and procedures. They are also given an introductory pack containing the charitable company's memorandum and articles of association, the latest set of accounts, and details of formal trustee responsibilities as laid down in charity and company law; they are expected to familiarise themselves with the contents of the pack.
Under the charitable company's constitutional provisions, the trustees serve initially for a period of one year, and subsequently for a maximum period of three years, after which time they cease to hold office, but may be reappointed by the board at a general meeting.
## Management of the charity
The trustees delegate the day-to-day running of the charitable company to the Director of Services, who is assisted administratively by a personal assistant. The board of trustees retain overall management control through regular trustee meetings, which the Director of Services attends.
## Risk management
The trustees carry out a regular annual review of the major risks to which the charitable company is exposed. They have identified a financial risk from lower levels of funding, and are seeking to mitigate that risk by maintaining a higher level of reserves, and by seeking to reduce overheads. They have also identified a professional risk of not maintaining standards of professional knowledge and competency, and manage that risk by ensuring close supervision of the charity's line management, ongoing training, and by providing professional indemnity insurance for individual counsellors.
_Page 4_
**OPEN DOOR YOUTH COUNSELLING LTD**
## **DIRECTORS' REPORT**
## **FOR THE YEAR ENDED 31 MARCH 2024**
_(continued)_
## **Objectives and activities**
## Objects of the charity
The objects of the charitable company - as set out in its governing document - are as follows:-
1. To promote any charitable purpose for the benefit of the community in the City of Birmingham and surrounding areas (hereafter called 'the area of benefit');
2. To improve the emotional and mental well-being of young persons (typically those below 26 years of age) within the area of benefit, to advance their education, and to relieve their poverty, distress and sickness;
3. To promote, organise and co-operate in the achievement of the above purposes; and
4. To that end, engage with representatives of those statutory authorities and voluntary organisations within the area of benefit, that are engaged in the furtherance of the same purposes.
## Activities undertaken for the public benefit
The charity's main activity undertaken for the public benefit in relation to its charitable objects during the year, was the provision of counselling services.
These services - in accordance with the charity's objects - are typically restricted to those located within the City of Birmingham and surrounding areas. The restriction is due to the trustees' belief that the charity is meeting a particular demand for such services, which is not met by other organisations in the area.
The services are often fee-based, but this is to cover the costs of providing the service, and to maintain quality. Fees are often discounted. In order to ensure that no one is excluded from the counselling services that the charity offers, there is always a provision for individuals to receive help and support, free of charge.
The charity provides counselling services through a variety of channels (both formal and informal), in order to reach out to the greatest number of people in need. It is always possible for individuals to refer themselves directly to the charity.
## Public benefit statement
The trustees have complied with their statutory duty to have due regard to the guidance on public benefit published by the Charity Commission in deciding what activities the charity should undertake, and how those activities are made available to the public.
## Volunteer contribution
Our volunteers are one of our most valuable assets. They undertake a rigorous recruitment, selection, and training programme. About 55% of volunteers who go through our training programme are invited to join our team of volunteer counsellors. It is essential that we invite only those people whom we feel are ready to work with our client group; this is not only about their level of experience and skills, but also their personal qualities and their capacity to develop therapeutic relationships with our young clients. Training within the agency takes place twice a year; this helps us to maintain a healthy team of volunteers. We also provide ongoing professional development training for our team, to ensure that we retain a well-trained and wellinformed team of counsellors. Each volunteer provides a minimum of three counselling hours per week.
_Page 5_
**OPEN DOOR YOUTH COUNSELLING LTD**
## **DIRECTORS' REPORT**
## **FOR THE YEAR ENDED 31 MARCH 2024**
_(continued)_
## **Achievements and performance**
As I write this year’s report, I reflect that each year in the life of Open Door seems to represent and present different challenges and hurdles. There sometimes seems little time to sit back and breathe between these moments, often as one matter resolves, another is visible on the horizon. This year is no different, having been served notice by our landlords on our current premises.
This building, that we have called home for 20 plus years, has provided us with stability during the most unstable times. It has seen lots of counsellors come and go, welcomed thousands of clients, offering them sanctuary and safety, which is such an important part of the therapeutic encounter. As I walk around the building, I wonder what stories these walls would tell, but locked away deep within the bricks and mortar are the many tales of the human condition. The stories of our clients, our counsellors' journeys of growth and development, births, deaths, marriages and everything in-between. I remind myself as we explore new premises and options, that the life and soul of the agency is not the building. Although integral to who and what we, it is the counsellors and clients that make a place ‘home’, they who represent what Open Door is all about.
Without our much respected and valued counsellors we would be unable to offer the service we do. I continue to hear from both partner agencies and our clients/parents, compliments about the work of our counsellors, comments such as “I can’t thank them enough” and “we hear lots of good things about your counsellors”. This reminds me that none of this will cease when we move out of our building, it isn’t the building that makes them great, it is their absolute resolve to support our clients. Wherever our feet land, they will keep doing what they do, offering clients empathy, care and compassion.
It is similar for our clients. The building doesn’t shape or define what they bring. What is significant is that they feel safe to explore what is hurting, and causing them pain and distress.
The magic that is Open Door we can create anywhere we go….I have no doubt about that.
Aside from having to relocate, the agency is running smoothly. We are seeing lots of fee-paying clients, including those who are training to be counsellors themselves. Our school counselling provision remains ongoing. We continue to generate funds from charitable grants and work with partner services to offer counselling provisions.
Financial stability is something we always strive for and work towards. We have survived for not far off 60 years, a feat for a small independent charity, which currently receives no statutory or NHS funding. Our passion, determination and genuine commitment to the work we do and the services we offer, helps us to be resilient in the face of adversity and champion the service at every opportunity. This will never change.
## **Thanks and acknowledgements**
As always, thanks to everyone that contributes in one way or another, we couldn’t do what we do without each and every one.
But, as always, my biggest gratitude is to our clients. It’s easy to forget how hard it is to firstly seek out support, but secondly to be brave enough to show up week after week, to really engage in the therapy and trust the process, even when it gets really tough. Their courage and conviction is an acute reminder of why we do what we do.
_Page 6_
**OPEN DOOR YOUTH COUNSELLING LTD**
## **DIRECTORS' REPORT**
## **FOR THE YEAR ENDED 31 MARCH 2024**
_(continued)_
## **Financial review**
## Reserves policy
The trustees review the reserves policy annually, in the light of future plans, and on the basis of the most recent accounts information. They aim to maintain a level of reserves sufficient to enable the charitable company to take advantage of new opportunities, and to cover the expected and unexpected costs of pursuing its objectives during periods of reduced funding. Due to the current uncertainties regarding the charity's future income streams, the trustees consider that the required reserves level should be between 3 and 6 months' worth of normal expenditure.
At 31 March 2024, the charitable company's reserves stood at £54,619, which was equivalent to 3 months of normal expenditure. This is within the target range.
In preparing this report, advantage has been taken of the exemptions applicable to companies subject to the small companies' regime.
## **On behalf of the board**
…………………………………..............…….. _(Mrs C C M Mullan-Hartley - Trustee and CEO)_
………………………………………..
_(Date)_
_Page 7_
**OPEN DOOR YOUTH COUNSELLING LTD**
## **STATEMENT OF FINANCIAL ACTIVITIES**
## **(INCLUDING INCOME AND EXPENDITURE ACCOUNT)**
## **FOR THE YEAR ENDED 31 MARCH 2024**
|**_Note_**
**Income and endowments from**
Donations and legacies
_5_
Charitable activities
_6_
Investments
_7_
**Total income**
**Expenditure on**
Charitable activities
_8_
**Total expenditure**
**Net expenditure for the year**
**and net movement in funds**
_11_
**Reconciliation of funds:**
Total funds brought forward
_19_
**Total funds carried forward**|**Unrestricted**
**funds**
1,500
134,422
4
135,926
228,219
228,219
(92,293)
147,398
55,105|**Restricted**
**funds**
-
2,000
-
2,000
10,080
10,080
(8,080)
17,238
9,158|**2024**
**£**
**£**
1,500
36,000
136,422
199,478
4
1
137,926
235,479
-
-
238,299
272,796
238,299
272,796
(100,373) expe (37,317)
164,636
201,953
64,263
Prof 164,636
**2023**
**Total Funds**|
|---|---|---|---|
|||||
|||||
|||||
|||||
|||||
|||||
The notes on pages 10 to 19 form part of these accounts.
_Page 8_
## **OPEN DOOR YOUTH COUNSELLING LTD**
## **BALANCE SHEET**
## **AS AT 31 MARCH 2024**
||||||**2023**|
|---|---|---|---|---|---|
|||**_Note_**||**£**|**£**|
|**Fixed assets**||||||
|Tangible assets|**_Total fixed assets_**|_16_||486|624|
|**Current assets**||||||
|Debtors||_17_||31,126|55,802|
|Cash at bank||||55,920|126,534|
||**_Total current assets_**|||87,046|182,336|
|**Liabilities**||||||
|Creditors: amounts falling due within one year||_18_||(23,269)|(18,324)|
|**Net current assets**|||assets|63,777 assets|164,012|
|**Total assets less current liabilities**||||64,263|164,636|
||**_Total net assets_**||assets|£ 64,263 assets|£ 164,636|
|**The funds of the charity**||||||
|Unrestricted funds|_Total unrestricted funds_|_19_|-|55,105|147,398|
|Restricted income funds|_Total restricted funds_|_19_|-|9,158|17,238|
||**_Total charity funds_**|||£ 64,263|£ 164,636|
For the year ended 31 March 2024, the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The trustees have not required the charitable company to obtain an audit of its accounts for the year in question, in accordance with section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared in accordance with the special provisions in part 15 of the Companies Act 2006 relating to small companies, and in accordance with the provisions of FRS 102 Section 1A - small entities.
Approved by the board of trustees and signed on its behalf by:
……………………………………......….. ………………………………………..
_(Mrs C C M Mullan-Hartley - Trustee) (Date)_
Company registration number: 05476485
_Page 9_
**OPEN DOOR YOUTH COUNSELLING LTD**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 31 MARCH 2024**
## **1. Company information**
Open Door Youth Counselling Ltd is a private company, limited by guarantee, incorporated in England and Wales with the registration number 05476485.
The company's registered office is Quadrant Court, 49 Calthorpe Road, Edgbaston, Birmingham, B15 1TH.
## **2. Basis of preparation**
## Accounting basis
These accounts have been prepared in full accordance with applicable United Kingdom accounting standards, including Section 1A of Financial Reporting Standard 102 - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' ('FRS 102'), as well as the Companies Act 2006, the Charities Act 2011, and the Charities SORP (FRS 102), 'Accounting and Reporting by Charities'.
Open Door Youth Counselling Ltd meets the definition of a Public Benefit Entity under FRS 102.
The financial statements have been prepared on the historical cost basis, unless otherwise stated in the relevant accounting policy notes.
These financial statements are presented in sterling.
## **3. Principal accounting policies**
The principal accounting policies adopted in the preparation of these financial statements are set out below, and have been consistently applied.
## Incoming resources
Incoming resources comprise the invoiced value of services provided during the year, excluding value added tax, and net of trade discounts. The charitable company's policy is to recognise a sale when substantively all the risks and rewards in connection with the services have passed to the buyer. Incoming resources also reflect the value of unbilled work at the year end, where a right to consideration exists. Incoming resources include the value of services provided under contracts, to the extent that there is a right to consideration, and is recorded at the value of the consideration due. Where payments or donations are received in advance of services provided, those amounts are recorded as deferred income and included as part of 'Creditors due within one year'.
Income is included in the SOFA when a right to entitlement exists, when its receipt is virtually certain, and when the monetary value can be measured with sufficient reliability.
Where income and expenditure are related, both are reported gross in the SOFA.
Grants which are conditional upon the delivery of a specific performance by the charitable company, are only included in the SOFA when the charitable company has obtained unconditional entitlement to the income. Grants which are related to specific performance are included in the SOFA as the charitable company earns the right to consideration from its performance. Government grants are treated in accordance with the Companies Act 2006, and the accruals model of FRS 102. Where they relate to revenue expenditure, they are credited to the SOFA as they are received; where they relate to capital expenditure, the grant is deferred, and subsequently released to the SOFA over the useful life of the related asset.
_Page 10_
**OPEN DOOR YOUTH COUNSELLING LTD**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 31 MARCH 2024**
_(continued)_
## **3. Principal accounting policies** _(continued)_
## Incoming resources _(continued)_
Grants which are subject to a condition which allows for the recovery by the donor of any unexpended part of a grant, are recognised in full when receivable. Any related liability for repayment is included when repayment is probable.
Incoming resources are deferred when the charitable company receives income that is subject to a condition that prohibits expenditure until a future specified event or accounting period, or when it receives contractual income in advance of the provision of services to which the income relates. In such circumstances, the relevant amount is accounted for as deferred income, and recognised as a liability until the accounting period in which the charitable company is allowed to expend the resource, or provides the related services.
Grants are classified in the SOFA according to their nature. Grants of a general nature, or for the purposes of core funding, are included in 'Voluntary income'; grants relating to the provision of goods or services - either to beneficiaries, or as a part of charitable activities - are included in 'Incoming resources from charitable activities'.
Where the charitable company receives incoming resources specifically to provide a fixed asset, or if a fixed asset is donated, the relevant amount or valuation is recognised in the SOFA in full, when receivable. Where the use of the asset is unrestricted, a designated fund is established (where material) to reflect the book value of the asset, and is reduced over the asset's useful economic life by the amount of the depreciation applied in each accounting period.
Contractual income and performance-related grants are only included in the SOFA once the related services have been delivered.
Gifts in kind are included at a reasonable estimate of their value to the charitable company, or the amount realised. Those intended for sale or distribution are included as gifts when sold or distributed; those intended for the charitable company's own use are included in the SOFA when receivable.
Donated services and facilities are included in incoming resources (with an equivalent entry to resources expended), where the benefit to the charitable company is reasonably quantifiable, measurable, and material. The amount recorded is the estimated value to the charitable company of the service or facility received.
The value of volunteer help received is not included in the accounts, but is described in the directors' annual report, where material.
Investment income is included in the SOFA when receivable.
Gains or losses arising on disposal, revaluation or impairment of fixed assets - whether held for the charitable company's own use, or for investment purposes - will be included in the fund which held the related asset prior to the disposal, revaluation or impairment.
Impairment losses, or losses on disposal, of assets held for the charitable company's own use (i.e. not investment assets), will be treated as additional depreciation of the relevant asset, and charged appropriately to the resources expended section of the SOFA.
_Page 11_
**OPEN DOOR YOUTH COUNSELLING LTD**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 31 MARCH 2024**
_(continued)_
## **3. Principal accounting policies** _(continued)_
## Incoming resources _(continued)_
Gains on the disposal of fixed assets held for the charitable company's own use, will be included in the SOFA under the heading 'other incoming resources'.
Exceptional items are those which fall within the charitable company's ordinary activities, but which are material in terms of their size or incidence. They are included within the income category to which they relate, but are disclosed on a separate line in order to provide a true and fair view. A full explanation of the nature of the item is provided in the notes to the accounts.
## Resources expended and liabilities
Liabilities are recognised as soon as there is a legal or constructive obligation committing the charitable company to pay out resources.
Expenditure is recorded in the SOFA at cost, net of trade discounts. Irrecoverable VAT is included with the expenditure to which it relates.
Expenditure is classified under the following activity headings:
- Raising funds - These comprise the costs of fundraising trips and activities. There was no trading income in the year.
- Charitable activities - These comprise all costs associated with furthering the charity's objects.
Support costs include governance costs (the costs of preparing and examining the annual accounts, the costs of trustee meetings, and the costs of any legal advice to trustees on governance or constitutional matters), as well as IT costs and finance costs. Support costs are apportioned between expenses relating to charitable activities, and those relating to fundraising activities on the basis disclosed in the notes to these accounts.
Grants payable are included in the SOFA when a commitment has been made, and there are no conditions (within the control of the charitable company) that are still to be met, relating to the grant.
Where grants are made by the charitable company which have performance conditions attached, such grants are only recognised in the SOFA once the grant's recipient has satisfied those conditions.
## Funds accounting
The charitable company's income, expenditure, and net assets are analysed between the following funds (where applicable):
- Unrestricted funds: those which are freely available to the trustees, and which can be applied to any of the charitable company's purposes, without restriction.
- Designated funds: legally defined as unrestricted funds, but reserved for a particular purpose by the trustees.
- Restricted funds: those which are typically subject to an external restriction, and which the trustees may only apply to specific purposes of the charitable company.
_Page 12_
**OPEN DOOR YOUTH COUNSELLING LTD**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 31 MARCH 2024**
_(continued)_
## **3. Principal accounting policies** _(continued)_
## Tangible fixed assets
Fixed assets are initially recorded at cost, and capitalised where cost exceeds £100 and the asset is expected to provide an economic benefit beyond one accounting period.
Residual values are assessed at the end of each accounting period, and assets are reviewed on an annual basis for any indicators of impairment.
Fixed assets (other than those held for investment purposes), are shown after making deductions for accumulated depreciation and impairment provisions.
Depreciation is calculated so as to write off the cost of an asset (less its estimated residual value), over the useful economic life of the asset as follows:-
- Fixtures, fittings and equipment - 25% straight line.
No depreciation is charged in the year of disposal.
Assets held under finance leases are individually depreciated over the shorter of the period of the lease, and the estimated useful economic life of the asset.
## Leased assets
Leases are classified as finance leases when substantially all the risks and rewards of ownership of the asset have transferred to the charitable company; all other leases are classified as operating leases.
Operating lease rentals are charged to the SOFA in equal annual amounts over the period of the lease.
## Provisions
Provisions are recognised when the charitable company has a present obligation as a result of a past event, and it is probable that the charitable company will be required to settle that obligation. Provisions are measured at the trustees' best estimate of the expenditure required to settle the obligation at the balance sheet date.
## Debtors
Trade and other debtors are recognised at the settlement amount due after any discounts offered, and after any provision for doubtful debts. Prepayments are valued at the amount that relates to future accounting periods.
## Cash at bank and in hand
This includes cash and short-term highly liquid investments, with a 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 can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
_Page 13_
**OPEN DOOR YOUTH COUNSELLING LTD**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 31 MARCH 2024**
_(continued)_
## **3. Principal accounting policies** _(continued)_
## Pensions
The charitable company operates a defined contribution scheme for the benefit of its employees. Contributions are charged to the statement of financial activities as they become payable, in accordance with the rules of the scheme.
## **4. Incoming resources**
All incoming resources arose from services supplied to United Kingdom customers.
|**5.**
**6.**
**7.**
**8.**|**Donations and legacies**
Voluntary grants and donations
**Income from charitable activities**
Counselling fees
Government grants for provision of services
Other grants for provision of services
**Income from investments**
Interest received
**Expenditure on charitable activities**
Direct costs
Counsellors fees
Trustees' remuneration (see note 22)
Direct wages and salaries
Overhead expenses
Establishment expenses
Motor and equipment expenses
Administrative expenses
Governance costs
Advertising and marketing costs||
|---|---|---|
_Page 14_
**OPEN DOOR YOUTH COUNSELLING LTD**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 31 MARCH 2024**
_(continued)_
## **9. Analysis of expenditure by charitable activity**
|Programme
Private client counselling
Schools counselling
Volunteer counselling
Community youth mental health project|Activities
undertaken
directly
£
192,011
22,867
2,546
-
217,424||Support
costs
£
3,557
548
91
91
4,287||Grant
funded
activities
£
-
-
-
16,588
16,588|Total
£
195,568
23,415
2,637
16,679|
|---|---|---|---|---|---|---|
||||||||
|||||||238,299|
## **10. Analysis of support costs**
Governance and other support costs are identified by the charity and then apportioned between the cost centres of expenditure on 'raising funds', and expenditure on 'charitable activities'. For the year ended 31 March 2024 the charity apportioned its costs on the following basis:
|Support cost
Governance||Raising
funds
£
-
-|Charitable
activities
£
4,287
4,287||Total
Basis of allocation
£
4,287
Time allocation.
4,287|
|---|---|---|---|---|---|
|||||||
|||||||
|**Net expenditure for the year**
Depreciation of owned fixed assets
Directors' remuneration:
- in respect of qualifying services (see note 22)
- company contributions to a money-purchase pension scheme
Independent examiner's fees for reporting on the accounts
Number of directors to whom benefits are accruing under:
Money purchase pension schemes
This is stated after charging:||2024
£
138
75,318
741
1,825
Number
1|2023
£
150
113,302
1,482
1,825|2023
£
150
113,302
1,482
1,825|
|---|---|---|---|---|
|||||Number
1|
## **11. Net expenditure for the year**
_Page 15_
**OPEN DOOR YOUTH COUNSELLING LTD**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 31 MARCH 2024**
_(continued)_
## **12. Trustee expenses**
The following reimbursements of out-of-pocket expenses were made during the year to the trustees for expenses incurred by them:
|Total amount paid *
_(see schedule Q11)_
Number of trustees who were paid expenses|||
|---|---|---|
||||
* The reimbursements related to staff welfare costs, printing, postage and stationery fees, subscriptions and renewals expenditure.
|**13. **|**Staff costs**
Gross wages and salaries
Include description: 'and benefits in kind
141,322
Employer's national insurance costs
-
Employer's contributions to a defined contribution pension scheme
-|2024
£
141,322
5,702
1,435
148,459|£
164,670
8,834
1,517
2023|
|---|---|---|---|
||||175,021|
No employee received emoluments in excess of £60,000. Employee benefits received by the charity's trustees and key management personnel for their services to the charity are given at note 22.
## **14. Staff numbers**
The average head count of employees employed during the year (analysed by area of activity) were as follows:
|Charitable activities
Governance
Administrative and support services||2024
No.
4
1
2
7|No.
4
1
2
2023|
|---|---|---|---|
||||7|
## Volunteer staff
Volunteers regularly contribute towards the provision of counselling services for the charity, either in addition to their paid employment, or as part of their formal training.
_Page 16_
**OPEN DOOR YOUTH COUNSELLING LTD**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 31 MARCH 2024**
_(continued)_
## **15. Corporation tax**
The charitable company's income and gains are exempt from corporation tax as they are applied for charitable purposes.
|**16. **
**17. **
**18. **|land and
Leasehold
Plant,
**Tangible fixed assets**
land and
machinery and
buildings
buildings
motor vehicles
£
£
£
Cost
At 1 April 2023
-
-
-
Additions
-
-
-
At 31 March 2024
-
-
-
Depreciation
At 1 April 2023
-
-
-
Charge for the year
-
-
-
At 31 March 2024
-
-
-
Net book value
At 31 March 2024
-
-
-
At 1 April 2023
-
-
-
**Debtors**
Amounts falling due within one year
Trade debtors
Prepayments and accrued income
**Creditors**
**: amounts falling due within one year**
Trade creditors
Accruals
PAYE and NIC
Pension liabilities|Fixtures,
fittings and
equipment
£
24,776
-
24,776
24,152
138
24,290
486
624
2024
7,591
23,535
31,126
-
12,450
5,396
4,852
571
23,269
£|Total
£
24,776
-|Total
£
24,776
-|
|---|---|---|---|---|
||||24,776||
||||24,152
138||
||||24,290||
|||||486|
|||||624|
||||-
-
2023
20,000
35,802
£||
||||55,802||
||||-
10,103
3,775
3,899
547||
||||18,324||
_Page 17_
## **OPEN DOOR YOUTH COUNSELLING LTD**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 31 MARCH 2024**
_(continued)_
## **19. Funds of the charity**
|B/fwd at
**Analysis of movements in funds**
01-04-23
Income
Expenditure
Transfers
£
£
£
£
Unrestricted funds
Undesignated funds
147,398
135,926
(228,219)
-
-
-
-
-
Restricted funds
Community youth mental health project
17,238
2,000
(10,080)
-
-
-
-
-
Total funds
164,636
137,926
(238,299)
-
-
-
-
-
Description of undesignated funds
Fund name
Purpose
General fund
The 'free reserves' after allowing for all designated funds.
Description of restricted funds
Fund name
Purpose
Community youth mental health
project
To fund counselling for 12-18 year-olds from deprived areas
Birmingham.||C/fwd at
31-03-24
£
55,105|
|---|---|---|
|||-
9,158|
|||-
64,263|
|||-
of|
## **Net assets between funds as at 31 March 2024**
|Fund type
Unrestricted funds
Undesignated funds
Restricted funds
Total funds|Fixed asset
Investments
£
-
-
-|Long-term
liabilities
£
-
-
-|Tangible
Fixed assets
£
486
-
486|Net current
assets
£
54,619
9,158
63,777|Total
£
55,105
-
9,158|
|---|---|---|---|---|---|
|||||||
||||||64,263|
_Page 18_
**OPEN DOOR YOUTH COUNSELLING LTD**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 31 MARCH 2024**
_(continued)_
## **20. Leasing commitments**
At the balance sheet date, the charitable company had the following total commitments under noncancellable operating leases:
|cancellable operating leases:|||
|---|---|---|
|Included above are the following commitments in respect of
leases of land and buildings:
Lease payments recognised as an expense|2024
£
32,958
-
32,958
35,000|2023
£
44,234|
|||-
43,750|
|||35,967|
## **21. Pensions**
During the year, the charitable company operated a defined contribution scheme for its officers and employees. The cost for the year (recognised in the SOFA) was £1,435 (2023: £1,517). The outstanding contributions at the balance sheet date amounted to £571 (2023: £547), and are included within 'creditors due within one year'.
The pension costs are allocated to the relevant fund and activity cost centre, in accordance with the nature of the work undertaken by the employee or officer to whom the benefit accrued. In the year under review, all costs were allocated to unrestricted funds, and to expenditure on charitable activities.
## **22. Related party transactions**
The charitable company paid the following remuneration and benefits to its trustees:
|Include comparative
Name
Mrs C C M Mullan-Hartley
Miss C L Hartley||Salary
£
44,378
30,940
75,318||Pension
Benefits
£
-
741
741|Total
£
44,378
31,681
76,059|2023
£
51,422
31,681|
|---|---|---|---|---|---|---|
|||||||83,103|
## Legal authority
The remuneration was paid under the authority of the charitable company's governing document, and the powers conferred by the Charities Act 2011. It did not relate to trustee services, but was paid in exchange for professional counselling and administrative services provided under a contract of employment.
## **23. Going concern**
There are no material uncertainties about the charity's ability to continue as a going concern.
_Page 19_
**INDEPENDENT EXAMINER'S REPORT**
## **TO THE TRUSTEES OF OPEN DOOR YOUTH COUNSELLING LTD ('THE COMPANY')**
I report to the charity trustees on my examination of the unaudited accounts of the Company for the year ended 31 March 2024, which are set out on pages 8 to 19.
## **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:
1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. 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
4. 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.
_Vaughan Barnacle FCA (Relevant professional body: ICAEW)_
19 December 2024
Anchorage, No. 2 Rydell Mount, 37 Bodenham Road, Hereford HR1 2TP
_Page 20_