Charlty Reglstratlon No. 1122040 Company Registration No. 06402176 {England and Wales) THE OPEN DOOR (TAUNTON) ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 Lentells Chartered Certified Accounianis
THE OPEN DOOR (TAUNTON) LEGAL AND ADMINISTRATIVE INFORMATION Tw$t•¢$ Dr J M Sladden l Forresl S Farnham J Milliken (Appointed 30 September 20211 (Appointed 15 July 20211 (Appointed 10 November 20221 S R Peeler A Davis Secretary P H Bedford Charity number 1122040 Company number 06402176 Principal address la Mount Streel Taunlon Somerset TA1 3QB Regi$tered office Ash House Cook Way Bindon Road Taunton Somerset TA2 6BJ
THE OPEN DOOR (TAUNTON) CONTENTS Page Trustees. report Independent examine¢s report ststemenl of financial 8¢tiwties Balance sheet Notes to the finanal statements 7-15
THE OPEN DOOR (TAUNTON) TRUSTEES, REPORT {INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 MARCH 2022 Thè trusteès prèsent their annual rep and finanual statemènts for the yèar ended 31 March 2022. The financial stsleTllenls have been prepared in accordan with the accounting policies set out in note 1 to the financial slalements and comply with the charitys Memorandum and Articles of Association, the Companies Act 2006 and "Accounting and Reporting by Ch8riti"es." Ststemenl of Recommended Pr8Gtice applicable to charities preparing their accounts in 8¢¢0rdan¢e wth the Finan¢i81 Reporting Stsndard applicable in the UK and Republic of Ireland IFRS 1021. leffeclive 1 January 20191. Objectives and activities The objects of the chanty. as sel out in the goveming d(wment are= To relieve need, hardship, or distress within Taunton, in the County of Somerset, providing shetter and associated facilities and providing care, meals such Other similar benefits as are from lime lo lime considered lo be appropriate for persons who have need of such by reason of their srtualion in lrfe. Vve welcome anyone who is homeless in the Taunton area and in need of a regular and consislenl source of practical help not available elsewhere. regardless of personal bad(ground, faith. gender, age, or personal circumstances. The charity is very reliant on help from our many volunteers, and we wish to thank all Ihose who donate their time, expertise, and money for the benefit of clients who come lo our Centre. The trustees have paid due regard to guidan issued by the Charity Commission in deading what activities the charity should undertake. A¢hievement$ and perfomian¢e Two new Trustees were appointed during Ihe year to repla retiring Tnjstees. During the financial year 2021122 the day ntre remained open for SO weeks to support people who were rough sleeping and those who were newly homeless. Thè tèmporary housing of the rough $18eping communty ga us an opwrtunity to compl8t8 thè r&ftJrbishm8nt of th8 premises. The kitchen and the new inteieW r(K)m were complèted. We also improved thè security of the officè by adding an extra door. During the year we have again supported clients with highly complex needs and continue lo see an increase in the proportion of ¢lients with multspl8 needs. The number of clients we helped during 2021122 was on average 20 per day wth approximately 100 individuals. Vve continued lo improve policies, procedures, and strategy of the Charity during the year. A major kitchen upgrade and installation of equipment to catering standard was completed during the finanaal year. IMPACT OF COVID-19 AND OUR RESPONSE TO THIS Our Covid Proto1$ were wulady upyated to Comply with evofving national guidelines. A local GP has regulady visited and provide(l immunisations to our dients. Many clients placed in temporary 8ccomrnodation by the local Council have left their accommodation and are again sleeping rough_ This. in lum. h8$ inGreased the workload at our ¢enlre.
THE OPEN DOOR (TAUNTON) TRUSTEES, REPORT {INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022 Flnanclal rovlèw We conlinue to be reliant on the £15,000 per annum we receive from Somerset West and Taunton Counal and the regular and ad hoc financial suptx)rt we receive from many individuals, local churches and organisations. We are also very grateful for the steady supply of donated fwj. dothes and bedding that comes through our door every d8y_ We estimate that the value of donated g(K)ds received in the year is in the region of £2.000. There was a surplus for the year on unrestiicted funds of £35,638 an increase of £6,744 on the previous year. Restricted ftjnds have been used lo fund the kitchen. new Consulting room and alterations of the office. These costs have been capitalised and will be depreciated over 5 years. In view of the financial commitments and the un¢ertain nature of voluntsry donations, the trustees ¢onsider that free reserves equal to twelve months of nom)al expenditure are necessary. This equates to £125.000 based on the budget for the year to 31 March 2023. Fe reserves a those reserves not tied up in fixed assets or in $tricted funds or in funds designated by the Iruslees for a speofi¢ purpose. The level of the free reserves at 31 Mar¢h 2022 amounted lo £138,223. The trustees have gulaY assessed the m8jor risks to which the charity is exposed and are $81isfied that systems are in place lo mitigate exposu to the major risks. Structure. govemance and management The charity is 8 ch8ri18L>le company limited by guarantee wislered on 18 December 2007 under charity number 1122040. The goveming document is the compan$ Memorandum and Articles of Association drafted 17 October 2007. Responsibility for sotting policy and for detemining the parametèrs within which tho ¢harity should optrrats rests with the trustees who meet regulady to monitor the a¢tivtbes of the charity. The trustees, who are also the directors for the purpose of rnpanY law. and who seNed during the year and up to the dale of signature of the financial ststements were= Dr J M Sladden l Forrest F J Heath-coleman M O'Brien S Farnham J Milliken S R Peeler A Davis {Resigned 30 September 20211 {Resigne(129 November 20211 {Appointed 30 Seplember 2021) IAppoinled 15 July 20211 {Appointed 10 November 20221 The charity may by ordinary resolution apFK)int a person who is willing to act lo be a trustee either lo fill a vacancy or as an additional Iruslee and may also determine the rotstion in which any additional Iru51ees are lo retire. The number of trustees shall not be less th8n three bul there is no maximum number. None of the trustees has any beneficial interest in the Company. All of the trustees are members of the company and guarantee lo ¢onlribule £10 in the event of a winding up. During the financial year 2020121 we appointed a new Treasurer. The retiring Treasurer has continued as the accountant for the charity lo ensure a smooth handover and transition.
THE OPEN DOOR (TAUNTON) TRUSTEES, REPORT {INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022 Plans for the futura Administration.. Update policies and procedures of the cenlre to ensure effective and safe delivery of services. Update the charity 5-year strategy document. Financial.. We will seek new funding streams to support dient activilies and advice and guidance services Kay risks and uncèrtaintiès The charity is exposed to various risks be they operational, finanaal or reputational. The director trustees review the charity's activities regularfy to identify significant risks and, where possible. they take appropriate measures to mitigate those risks. The risk register is updated 3 monthly and considered at each Board meeting. The trustees. report was approved by the Board of Trustees. Dr J M Sladden Chair Date".
THE OPEN DOOR (TAUNTON) INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE OPEN DOOR (TAUNTON) I raport to the trust8es on my èxamination of th& financial statements of The On Door ITauntonl (thè charity) for the year ended 31 March 2022. Responsibilities and basis of report As the trustees of the Charity land also tts directors for the purposes of company lawl you are responsible for the preparation of the finanual ststements in accordan wth the requirements of the Companies Act 2006 (the 2006 Act). Having satisfied myself that the financial ststements of the charity are not required lo be audited under Part 16 of the 2006 Act and are eligible for independent examinab"on. I report in respect of my exarnination of the charity's financial ststemenls carried out under section 145 of the Charitie5 Act 2011 (the 2011 Acll. In carrying out my exarnination I have followed all the applicable Direction5 given by the Charity Commission under section 14515llbl of the 2011 Act. Independent examinerfs statement I have completed my examination_ I confimi that no matters have Come to my attention in connection with the examination giving me cause to believe that in any material speCt.. accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act,. or the financial ststements do not accord with those records. or the finan¢i81 ststements do not comply with the a¢counling requirements of section 396 of the 2006 Act other than any qUirement that the accounts give a true and fair view whi¢h is not 3 matter considered as part of an independent examination". or the financial siatements have not been prepared in accordance with the methods and principles of the Statemenl of Recommended practi for accounting and reporting by charities applicable lo charities preparing their accounts in accordance wth the Finanaal RerK)rbng Standard applicable in the UK and Republic of Ireland IFRS 102}. I have no cOnM$ and have Come across no other matters in ¢onne¢tion with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached. Counterslgned on 1&11 @ 0950 D A Thatcher FCCA Lenlells Limited Ash House C¢x)k Way Bindon Road Taunton TA2 6BJ Dated..
THE OPEN DOOR (TAUNTON) STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2022 Unrostrlclad R•strlct•d funds funds 2022 2022 Total Unrnstrlct•d Rostrlctèd funds funds 2021 2021 Total 2022 2021 Notes Income from: Donations and legacies Investments Lelting of three flats 106.022 67 34.456 140,478 67 24.490 76,166 254 22,256 63.197 139,363 254 22,256 24,4 Total incorne 130.579 34,456 165.035 98,676 63,197 161.873 Ex nditure on: Charitable activities 32,798 123,704 65,767 60,988 126,755 Lelting of three flats 4.035 4.035 4,015 4,015 Total expenditure 94.941 32.798 127.739 69.782 60,988 130.770 Net incoming resources before transfers 35,638 1.658 37,296 28,894 2,209 31,103 Gross transfers between fvnds 13.175) 3,175 (2,7381 2,738 Nat incom8 for the yaarl Net movement in funds 32.463 4.833 37.296 26,156 4.947 31,103 Fund balances at 1 April 2021 414,805 195,950 610.755 388,649 191,003 579,652 Fund balances at 31 March 2022 447.268 200.783 648.051 414,805 195,950 610.755 The stslemenl of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. The statement of financial activities also complies with the requirements for an income and expenditure account Ljnder the Companies Act 2006.
THE OPEN DOOR (TAUNTON) BALANCE SHEET ASAT31 MARCH2022 2022 2021 Notes Flxèd ass•ts Tangible assets 10 468.769 457,237 crn1 assets Deblors Cash at bank and in hand 11 13.089 168.777 6,525 156,573 181.866 163,098 Creditors.. amounts falling due within one year 12 12.584) 19,5801 Net ¢urrent assets 179,282 153,518 Total assets less current liabilities 648,051 610.755 Income funds Restrict8d funds Unrestricted funds Designated fvnds General unrestricted fun¢Js 13 2,783 195,950 15 104.173 343.095 104,697 310.108 447.268 414,805 648,051 610,755 The company is entitled to the exemption from the audit reqU1ment wnlained in section 477 of the Companies Act 2006, for the year ended 31 March 2022. The director5 acknowledge their responsibilities for complying with Ihe requirements of the Companies Act 2006 with respect lo accounts.ng record5 and the preparation of financial statements. The members have not required the company to obtain an audit of its finanual statements for the year in question in accordance with section 476. These financial statements have been prepared in accordan with Ihe provisions applicable to companies subject to Ihe small companies regime. The financial statements were approved by the Trustees on ......................... .Siedft.t31j2ll @ 09."42 Dr J M Sladden Tw$t•¢ Company registration number 06402176
THE OPEN DOOR (TAUNTON) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 Accountlng pollelès Charity infomiation The Open Door ITauntonl is a private company limiled by guarnnlèe incorporated in England and Wales. Thè registered office is Ash House. Cook Way. Bindon Road. Taunton. Somerset, TA2 6BJ. 1.1 Accounting convention The financial ststements have been ppared in a¢cordan¢e with the charitys Memorandum and Articles of Asso¢iation, the Companies Act 2006, FRS 102 Yhe Finan¢ial Repong Standard appli¢able in the UK and RepLJbli¢ of Ireland" I'FRS 102"} and the Charities SORP "A¢¢ounting and Reporting by Charities." Statement of Recommended Practice applicable to tharities preparing their accounts in accordance th the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021" (effective 1 JanLJary 20191. The tharity is a Public Benefil Entity as defined by FRS 102. The charity has taken advantage of Ihe provisions in the SORP for charities not to prepare a Statement of Cash Flows. The financial statements are ppad in steding. which is the functional currency of the charity. Monetsry amounts in these finanual ststements are rounded to the nearest £. The financial ststements have been prepared under the historical )51 wnvention. The principal accounting policies adopted are set out below. 1.2 Going concern Al the lime of approving the financial statements. the Irustees have a reasonable expectslion that the charity has adequate resources to conts.nue in operational existen for the foreseeable future. Thus the trustees continue to adopt the going conrn basis of accourhting in preparing the financial stslemenls. 1.3 Charltable fund$ Unrestricted ftjnds are available for use at the discrebon of the truslees in furtherance of their charitable objectives. Designated funds comprise funds which have been set aside at the discretion of the trustees for specific purposes. The purposes and uses of the designated fvnds are set cmjt in the notes to the financial statements. Reslricled funds are subject lo speafic condrtions by dor)ors as lo how they may be used. The purposes and uses of the reslricled fijnds are sel out in the notes lo the financial stslemenls. 1.4 Income Income is recognised when the charity is legally entiued to it after any perfomiance conditions have been met, the amounts can be measured reliably, and it is probable that income will be 1ved. Cash donations are recognised on reipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of Ihe amounl. Income tax recoverable in relation to donab'ons received under Gift or deeds of covenant is recognised at the time of the donation. Legacies are recognised on receipt or otherwse rf the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If Ihe amount is not known. the legacy is treated as a conlingenl asset. Govemrnenl grants are recognised in the Statement of Financial Activities when there is reasonable assurance that the charity has complied wth the conditions attached to the grant and there is reasonable assurance that the grant wll be received. Grarts received that do not have specffied perforrnance-related conditions attached will be recognised upon receipt. otherwise grants wll be recognised when the perfomiance related criteria has been met.
THE OPEN DOOR (TAUNTON) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022 Accounting policies (Continued) 1.5 Expenditure Expenditure is recognised On there is a legal or construclive obligation to transfer econornic benefit to a third party, 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 classified by activity. The costs of each aclivity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated direcuy to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those aclivits.es on a basis consistent with the use of resources. Central stsff costs are allocated on the basis of lime spent. and depciall0n Charges are 8IIoc8led on the wrtion of the 8ssel's use_ 1.6 Tangible fixed assets Tangible fixed assets are inits'ally measured at cost and subsequenuy measured at cost or valuation, net of depreciation and any impairmenl losses. Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases.. Leasehold land and buildings Leasehold improvements Plant and equipmenl Over 125 yea Over 3 years Over 5 years The gain or loss arising on the disposal of an asset is determined as the difference befvleen the sale prtteeds and the carrying value of the asset, and is recognised in Ihe statement of finanual activities. 1.7 Impairment of fixed assets Al each porting end dale, the Charity ViewS the Carrying amounts of its tsngible assets lo detemine whether there is any indicab'on that those assets have suffered an impaimient loss. If any such indication exists, the recoverable amount of the asset is estimated in order to delem)ine the extent of the impaimienl loss Irf any). 1.8 Cash and cash equivalènts Cash and cash equivalents indude cash in hand, deposits held at call with banks, other short-temi liquid investments with original maturities of Ihree months or less. and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities. 1.9 Financial instruments The charity has elected to apply the provisions of Section 11 'Basic Finanual Instruments, and Section 12 'Olher Financial Instruments Issues. of FRS 102 to all of its fir)ancial instruments. Financial instruments are recognised in the thariWs balan sheet when the charity becomes party lo the contractual provisions of the instrument. Financial assets and liabilibes are offset, wlh the net amounts presented in the financial stateentS, when there is a legally enforceable right to set off the reCcniSed amounts and there is an intention lo setue on a nel basis or lo realise the asset arhd setue the liabilty simultaneously.
THE OPEN DOOR (TAUNTON) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022 Accounting policies (Continued) Basic financial assèts Basic financial assets, which include deblors and cash and bank balans, are initially measured at transaction price including transaction costs and are subsequently carried at arnorbsed cost using the effective interest method unless the arrangement constitules a finanung transaction. where the transaction is measured at the present value of the future reiptS discounted al a market rate of interest. Financial assets dasstfied as receivable within one year are not amortised. Basic financial liabilities Basic financial liabilrfties, including creditors and bank loans are initially recognised at transaction pri unless the arrangement constitutes a financing transaction, where the debt instrument is measured al the present value of the future payrnents discounted al a market rate of interest. Financial liabilities classified as payable within one year are not amortised. Debt instruments a subsequenvy carried at amortised cost. using the effective interest rale method. Trade creditor5 are obligations lo pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are dassffied as current liabilities rf payment is due within one year or less. If not. they are presented as non-cutrent liabilitie5. Trade Gredilors are recognised initially al transaction price and subsequenty measured at amortised cost using Ihe effective interest method. Derecognition of financial liabilities Financial liabilities are dere¢ognised when the tharity's (xjntractual obligations expire or are discharged or cancelled. 1.10 Employee benefits The cost of any unused holiday entitlement is re¢(wJnised in the period in which the employee's services are received. Temiination benefits a recognised imme(liately as an expense when the Charity is demonstrably Committed lo terminate the employment of an employee or to provide temiination benefits. Critical accounting estimates and judgements In the application of the charity's accounting policies, the Irustees are required to make judgements, estimates and assumptions about the carying amount of assels and liabilities that are not readily apparent from other SoUrs. The estimates and associated assumptions are based on historical experien and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and undertyTng assumptions are reviewed on an ongoing basis. Revisions lo accounting estimates are recognised in the period in which the esb.mate is rewsed where the revision affects only that period, or in the peri¢xl of the revision and future periods where Ihe revision affects both current and future periods.
THE OPEN DOOR (TAUNTON) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022 Donatlons and l•gael•s Unrestricted Restricted funds funds Total Unrestricted fijnds Restricted funds Total 2022 2022 2022 2021 2021 2021 Donations and gifts Government grants Donated goods and ServIS Tax recoverable 73,589 28.800 2.000 32.456 75.589 61,256 72,021 51,008 12,189 123,029 12,189 2,000 1,633 2.000 1.633 2,000 2,145 2,000 2,145 106,022 34.456 140,478 76,166 63,197 139,363 Investments Unrestricted Unrestricted funds funds 2022 2021 Interest receivable 67 254 10-
THE OPEN DOOR (TAUNTON) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022 Charltablo actlvltlos Charitsble Charitable Expenditure Expenditure 2022 2021 Staff Costs Depreciation and impairmenl Food, drinks and consumables Advice and guidance ¢osts Client engagement costs Rates and water Light and heal Waste disposal Repairs and maintenan Replacement of equiprnerrt Telèphoné and intèrnet Postage, stationery and promotion Sundry costs Cleaning 58,872 22,747 6,822 81 6,073 935 3.806 1,825 9,863 60,020 8,714 10,948 2,709 711 3,101 2,031 25,255 840 802 693 1,963 4.248 467 977 443 6.876 119,787 122,035 Share of support costs Isee note 6) Share of governance costs {see note 6) 1,555 2.362 1,379 3.341 123,704 126,755 Analysi$ by fund Unrestricted funds Restricted fvnds 90,906 32,798 65,767 60,988 123,704 126,755 11
THE OPEN DOOR (TAUNTON) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022 Support costs Support Govemance costs costs 2022 Support Governance costs 2021 Insurance 1.555 1,555 1,379 1,379 Accountancy, bookkeeping and payroll Independent examination 1,012 1,350 1.012 1,350 2,141 1,200 2,141 1,200 1.555 2,362 3,917 1.379 3,341 4,720 Analysed between Charitable activities 1.555 2.362 3.917 1,379 3,341 4.720 Trustees None of the trustees lor any persons connected with them) received any remunerdlion or benefits from the charity during the year. Employees The average monthly number of ewnployees (luring the yearwas" 2022 Number 2021 Number Employmènt costs 2022 2021 Wages and salaries 58,872 60,020 There were no employees whose annual remuneration was more than £60,000. Letting of three flats Unrestricted Unrestricted funds funds 2022 2021 Management fees and charges Repairs and maintenan Insuran 2,351 456 1,228 2,428 667 920 4,035 4,015 12-
THE OPEN DOOR (TAUNTON) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022 10 Tanglblè fixed ass•ts Leasehold Leasehtsld land and improvements buildings Plant and equipment Total Co$t At 1 April 2021 Additions 483,254 29,089 4,072 34,279 516,415 34,279 At 31 March 2022 483,254 29.089 38,351 550,694 Depre¢iation and impairment At 1 April 2021 Depreaation charged in the year 50.258 4.848 9,697 4,072 9,184 59,178 22,747 At 31 March 2022 54.124 14,545 13,256 81,925 Carrying amount Al 31 Mar¢h 2022 429.130 14.544 25,095 468,769 Al 31 March 2021 432.996 24,241 457,237 11 Debtors 2022 2021 Amounts falllng due wlthln on¢ year: Other debtors Prepaym8nts and a¢¢rued income 12,877 212 6,333 192 13.089 6,525 12 Creditors- amounts falling due within one year 2022 2021 Trade creditors 2,584 9,580 13-
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THE OPEN DOOR (TAUNTON) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022 14 Analysls of net assots b•two•n funds Unrestricted Restricted funds funds 2022 2022 Total Unrestricted funds 2021 Restricted funds 2021 Total 2022 2021 Fund balanS at 31 March 2022 are represented by.. Tangible assets Curr8nt assetsllliabiliti8s1 204,862 138.233 205.734 {4.9511 468,769 179.282 206,778 103.330 191,762 4,188 457,237 153.518 343,095 200,783 648,051 310,108 195.950 610,755 15 Deslgnat¢d funds The income fund5 of the charity include the following designated funds which have been sel aside out of unrestricted funds by the trustees for spectfic purw)ses'. Movement in funds Incomlng Resour¢8S resources expended Balance at l April 2020 Balance at 1 April 2021 Resources Bal8n¢8 at exp8nd6d 31 March 2022 Property acquisition Bell tOW8r internal stairs Bolier replacements Roof repairs 59,221 6,000 15.000 (5241 58,697 6,000 15,000 25,000 15241 58,173 6,000 15,000 25,000 25,000 80.221 25.000 {5241 104,697 15241 104,173 16 Rolated party transactlons The were no dis¢10s8ble related p8rty tr8ns8¢tions during the year12021 - none). 15-