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2021-06-30-accounts

The Door Youth Project

Charity No. 1131919

Company No. 06999936

Trustees' Report and Unaudited Accounts

30 June 2021

The Door Youth Project Contents

Pages
Trustees' Annual Report 2 to 4
Independent Examiner's Report 5
Statement of Financial Activities 6
Summary Income and Expenditure Account 7
Balance Sheet 8
Notes to the Accounts 9 to 16
Detailed Statement of Financial Activities 17 to 19

Page 1

The Door Youth Project Trustees Annual Report

The Trustees, who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the unaudited financial statements of the charity for the year ended 30 June 2021.

REFERENCE AND ADMINISTRATIVE DETAILS

Company No. 06999936

Charity No. 1131919

Principal Office

44-45 High Street Stroud GL5 1AN

Registered Office

44-45 High Street Stroud GL5 1AN

Directors and Trustees

The Directors of the charitable company are its Trustees for the purposes of charity law. The following Directors and Trustees served during the year:

G. Ayre

S. Beattie

K. Morgan

A.R. Richter

Company Secretary

G. Gill

Accountants

Abaqus Limited 49 Brionne Way Longlevens Gloucester GL2 0TW

Bankers

The Co-operative Bank PO Box 250 Skelmersdale WN8 6WT

Page 2

The Door Youth Project Trustees Annual Report

OBJECTIVES AND ACTIVITIES

The Door is a Christian-based youth project, established in Stroud in 1991 for the benefit of all young people aged 11 to 25 and their families. The Door is open so that every young person and their parents can feel safe, happy and valued, with the best possible opportunity to reach their potential. At The Door we believe in the potential of every person. We are a needs-led organisation, working closely with young people, parents, carers or whole families to offer the right support for them.

The objectives of the charity are:

To advance the Christian Faith

To relieve suffering amongst young people caused by mental or physical ill health or by social or economic circumstances

To educate and assist young persons through leisure time activities so as to develop their physical, mental and spiritual capacities

ACHIEVEMENTS AND PERFORMANCE

The Door’s Youthwork Team work with young people aged up to 25, providing them with safe spaces to socialise and feel supported through a varied programme of services and activities. Their work is focused across the key themes of Improving health and well-being, Gaining employment, education and training, Finding a positive role in the community and Exploring their spirituality from a Christian perspective

Throughout the COVID-19 pandemic we have continuously adapted to changing circumstances, and have never ceased to deliver services. Our youthwork team has operated from our youth centre in Stroud, The Vibe in Dursley, Cam Youth and Community Centre, the youth centre in Wotton-under-Edge and The Pod in Stonehouse, undertaking centre-based youthwork and community youthwork in schools as allowed, as well as detached youthwork in parks and on the streets across the district. Additionally they have run an extensive daily programme of content delivery via social media, including 250 diverse videos posted on The Door’s YouTube channel.

The Door’s Intensive Support Team offer mentoring services. Our mentors are trained volunteers who support young people 1 to 1, giving them a positive role model and intensive support which can turn their lives around. We also offer the same support service to parents and carers, along with the award-winning ‘Triple P’ parenting programme, both of which enable parents to re-assess life and move forward, both in crisis situations and in facing ongoing day-to-day difficulties. Family Face Time also provides a safe facilitated environment to support families in re-opening communication and moving forward. All of these services continued to be delivered remotely during the pandemic. The team also expanded their telephone support provision, including the launch of text chat and inbound call services. Their ‘Door to the Future’ project supports young people leaving care in the transition to living independently.

Through the ‘Illuminate’ project, The Door has also run in-person/virtual groups to inspire, equip and empower Christian young people to be culture changers in their school communities.

STRUCTURE, GOVERNANCE AND MANAGEMENT

The charity is controlled by its governing document, a Memorandum and Articles of Association, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Page 3

The Door Youth Project Trustees Annual Report

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

The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006 and in accordance with the Charities SORP (FRS 102).

Signed on behalf of the board

G. Ayre Trustee 21 October 2021

Page 4

The Door Youth Project Independent Examiners Report

Independent Examiner's Report to the trustees of The Door Youth Project

I report to the charity trustees on my examination of the accounts of The Door Youth Project for the year ended 30 June 2021 which comprise the Statement of Financial Activities, the Summary Income and Expenditure Account, the Balance Sheet and the related notes.

Responsibilities and basis of report

As the trustees of the charity (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 charity 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

As the charity's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of Association of Chartered Certified Accountants.

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

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.

Thomas Payne Association of Chartered Certified Accountants Abaqus Limited 49 Brionne Way Longlevens Gloucester

GL2 0TW 21 October 2021

Page 5

The Door Youth Project Statement of Financial Activities

for the year ended 30 June 2021

Notes
Income and endowments
from:
Donations and legacies
3
Charitable activities
4
Other trading activities
5
Investments
6
Other
7
Total
Expenditure on:
Raising funds
8
Charitable activities
9
Other
10
Total
Net gains on investments
Net income
11
Transfers between funds
Net income before other
gains/(losses)
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 Unrestricted
funds
2021
£
250,787
166,992
5,114
108
-		 Restricted
funds
2021
£
204,835
52,320
-
-
-		 Total funds
2021
£
455,622
219,312
5,114
108
-		 Total funds
2020
£
240,498
178,108
12,791
318
1,637
423,001
21,795
154,998
140,084		 257,155
-
139,342
9,291		 680,156
21,795
294,340
149,375		 433,352
23,248
269,681
82,410
316,877
-		 148,633
-		 465,510
-		 375,339
-
106,124
-		 108,522
-		 214,646
-		 58,013
-
106,124 108,522 214,646 58,013
106,124
200,153		 108,522
64,018		 214,646
264,171		 58,013
206,158
306,277 172,540 478,817 264,171

Page 6

The Door Youth Project Summary Income and Expenditure Account

for the year ended 30 June 2021

Income
Interest and investment income
Gross income for the year
Expenditure
Depreciation and charges for
impairment of fixed assets
Total expenditure for the year
Net income before tax for the year
Net income for the year		 2021
£
680,048
108
680,156
465,344
166
465,510
214,646
214,646		 2020
£
433,034
318
433,352
375,117
222
375,339
58,013
58,013

Page 7

The Door Youth Project Balance Sheet

at 30 June 2021

Company No.
06999936
Notes
2021
£
Fixed assets
Tangible assets
13
499
499
Current assets
Stocks
14
1,168
Debtors
15
10,955
Cash at bank and in hand
478,701
490,824
Creditors:Amount falling due within one year
16
(12,506)
Net current assets
478,318
Total assets less current liabilities
478,817
Net assets excluding pension asset or liability
478,817
Total net assets
478,817
The funds of the charity
Restricted funds
17
Restricted income funds
172,540
172,540
Unrestricted funds
17
General funds
236,277
Designated funds
70,000
306,277
Reserves
17
-
Total funds
478,817		 2020
£
665
665
1,247
11,266
258,752
271,265
(7,759)
263,506
264,171
264,171
264,171
64,018
64,018
200,153
-
200,153
-
264,171

These accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

For the year ended 30 June 2021 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

Approved by the board on 21 October 2021

And signed on its behalf by:

G. Ayre Trustee

21 October 2021

Page 8

The Door Youth Project Notes to the Accounts

for the year ended 30 June 2021

Basis of preparation

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Change in basis of accounting or to previous accounts

There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.

Fund accounting

Income

Volunteer help The value of any volunteer help received is not included in the accounts. Investment income This is included in the accounts when receivable. Gains/(losses) on This includes any gain or loss resulting from revaluing investments to market value revaluation of fixed at the end of the year. assets Gains/(losses) on This includes any gain or loss on the sale of investments. investment assets

Page 9

The Door Youth Project Notes to the Accounts

Expenditure

Recognition of Expenditure is recognised on an accruals basis. Expenditure includes any VAT which expenditure cannot be fully recovered, and is reported as part of the expenditure to which it relates. Expenditure on These comprise the costs associated with attracting voluntary income, fundraising raising funds trading costs and investment management costs. Expenditure on These comprise the costs incurred by the Charity in the delivery of its activities and charitable activities services in the furtherance of its objects, including the making of grants and governance costs. Grants payable All grant expenditure is accounted for on an actual paid basis plus an accrual for grants that have been approved by the trustees at the end of the year but not yet paid.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Tangible fixed assets and depreciation

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life:

Plant and machinery 25% Reducing balance

Stocks

Stock is included at the lower of cost or net realisable value. Donated items of stock are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market.

Trade and other 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 and cash equivalents

Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management.

Page 10

The Door Youth Project Notes to the Accounts

Trade and other creditors

Short term creditors are measured at the transaction price. Other 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.

Leased assets

Where the charity enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease.

Leases which do not transfer substantially all the risks and rewards of ownership to charity are classified as operating leases.

Assets held under finance leases are initially recognised as assets of the charity at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the charity's policy on borrowing costs.

Assets held under finance leases are depreciated in the same way as owned assets.

Operating lease payments are recognised as an expense on a straight-line basis over the lease term. In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis.

Pension costs

The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.

2 Company status

The company is a private company limited by guarantee and consequently does not have share capital.

3 Income from donations and legacies

Donations
Gift aid
Grants		 Unrestricted
£
174,093
7,521
69,173
250,787		 Restricted
£
153,687
-
51,148
204,835		 Total
2021
£
327,780
7,521
120,321
455,622		 Total
2020
£
183,531
7,419
49,548
240,498

Page 11

The Door Youth Project Notes to the Accounts

4 Income from charitable activities

Charity shop
Family support services
Youth work services
Christian outreach
5
Income from other trading activities
Fundraising events, drop-in
sales, room hires etc.
6
Income from investments
Deposit account interest
7
Other income
Rent
8
Expenditure on raising funds
Fundraising trading costs
Fundraising events, drop-in
sales, room hires etc.		 Unrestricted
£
42,271
7,973
114,948
1,800
166,992		 Restricted
£
-
50,000
-
2,320
52,320
Unrestricted
£
5,114
5,114
Unrestricted
£
108
108
Unrestricted
£
21,795
21,795		 Total
2021
£
42,271
57,973
114,948
4,120
219,312
Total
2021
£
5,114
5,114
Total
2021
£
108
108
Total
2021
£
-
-		 Total
2020
£
64,235
280
109,001
4,592
178,108
Total
2020
£
12,791
12,791
Total
2020
£
318
318
Total
2020
£
1,637
1,637
Total
2021
£
21,795
21,795		 Total
2020
£
23,248
23,248

Page 12

The Door Youth Project Notes to the Accounts

9
Expenditure on charitable activities
Expenditure on charitable
activities
Charity shop
Family support services
Youth work services
Christian outreach
10 Other expenditure
Employee costs
Motor and travel costs
Premises costs
Amortisation, depreciation,
impairment, (profit)/loss on
disposal of fixed assets
General administrative costs
Legal and professional costs
11 Net income before transfers
This is stated after charging:
Depreciation of owned fixed assets
12 Staff costs
Salaries and wages		 Unrestricted
£
32,778
2,918
115,265
4,037
154,998
Unrestricted
£
66,938
21
55,718
166
15,422
1,819
140,084		 Restricted
£
-
95,217
36,305
7,820
139,342
Restricted
£
3,334
-
-
-
5,957
-
9,291
2021
£
166
365,584
365,584		 Total
2021
£
32,778
98,135
151,570
11,857
294,340
Total
2021
£
70,272
21
55,718
166
21,379
1,819
149,375		 Total
2020
£
38,857
72,906
144,004
13,914
269,681
Total
2020
£
75,527
269
60,739
(78,203)
14,339
9,739
82,410
2020
£
222
333,669
333,669

No employee received emoluments in excess of £60,000.

Page 13

The Door Youth Project Notes to the Accounts

13 Tangible fixed assets

Cost or revaluation
At 1 July 2020
At 30 June 2021
Depreciation and
impairment
At 1 July 2020
Depreciation charge for the
year
At 30 June 2021
Net book values
At 30 June 2021
At 30 June 2020
14 Stocks
Finished goods
Carrying value analysed by activities
Charity shop
15 Debtors
Trade debtors
Other debtors
16 Creditors:
amounts falling due within one year
Trade creditors
Other taxes and social security
Accruals and deferred income		 2021
£
1,168
1,168
2021
£
1,168
1,168
2021
£
7,812
3,143
10,955
2021
£
1,479
10,307
720
12,506		 Plant and
machinery
£
20,368
20,368
19,703
166
19,869
499
665		 Total
£
20,368
20,368
19,703
166
19,869
499
665
2020
£
1,247
1,247
2020
£
1,247
1,247
2020
£
8,633
2,633
11,266
2020
£
4,902
2,137
720
7,759

Page 14

The Door Youth Project Notes to the Accounts

17 Movement in funds

At 1 July
2020
33,694
30,324
-
-
64,018
200,153		 Incoming
resources
£
138,450
84,785
7,820
26,100
257,155
423,001		 Resources
expended
£		 Gross
transfers
£
-
-
-
-
-
(70,000)		 At 30 June
2021
£
76,927
78,804
-
16,809
Restricted funds:
Restricted income funds:
Family support services
Youth work services
Christian outreach
General
Total
Unrestricted funds:
General funds
(95,217)
(36,305)
(7,820)
(9,291)
(148,633)
(316,877)
172,540
236,277
Designated funds:
Relocation costs
-
Development of services in
Cotswold District
-
Total
-
Revaluation Reserves:
-
Total funds
264,171
18 Analysis of net assets between funds
Fixed assets
Net current assets
19 Reconciliation of net debt
Cash and cash equivalents
Net debt		 -
-
-
-
680,156		 -
-
-
-
(465,510)
Unrestricted
funds
£
499
305,779
306,278
At 1 July
2020
£		 40,000
30,000
70,000
-
-
Restricted
funds
£
-
172,540
172,540
Cash flows
£		 40,000
30,000
70,000
-
478,817
Total
£
499
478,319
478,818
At 30 June
2021
£
258,752 219,949 478,701
258,752
258,752		 219,949
219,949		 478,701
478,701

Page 15

The Door Youth Project Notes to the Accounts

20 Related party disclosures

Controlling party

The company is limited by guarantee and has no share capital; thus no single party controls the company.

Page 16

The Door Youth Project Detailed Statement of Financial Activities

for the year ended 30 June 2021

Income and endowments from:
Donations and legacies
Donations
Gift aid
Grants
Charitable activities
Charity shop
Family support services
Youth work services
Christian outreach
Other trading activities
Fundraising events, drop-in sales,
room hires etc.
Investments
Deposit account interest
Other
Rent
Total income and endowments
Expenditure on:
Costs of other trading activities
Fundraising events, drop-in sales,
room hires etc.
Total of expenditure on raising
funds
Charitable activities
Charity shop
Family support services
Youth work services
Christian outreach
Total of expenditure on charitable
activities		 Unrestricte
d funds
2021
£
174,093
7,521
69,173
250,787
42,271
7,973
114,948
1,800
166,992
5,114
5,114
108
108
-
-
423,001
21,795
21,795
21,795
32,778
2,918
115,265
4,037
154,998
154,998		 Restricted
funds
2021
£
153,687
-
51,148
204,835
-
50,000
-
2,320
52,320
-
-
-
-
-
-
257,155
-
-
-
-
95,217
36,305
7,820
139,342
139,342		 Total funds
2021
£
327,780
7,521
120,321
455,622
42,271
57,973
114,948
4,120
219,312
5,114
5,114
108
108
-
-
680,156
21,795
21,795
21,795
32,778
98,135
151,570
11,857
294,340
294,340		 Total funds
2020
£
183,531
7,419
49,548
240,498
64,235
280
109,001
4,592
178,108
12,791
12,791
318
318
1,637
1,637
433,352
23,248
23,248
23,248
38,857
72,906
144,004
13,914
269,681
269,681

Page 17

The Door Youth Project

Detailed Statement of Financial Activities

Employee costs
Salaries/wages
Staff training
Staff welfare
Motor and travel costs
Travel and subsistence
Premises costs
Rent
Rates
Light, heat and power
Premises cleaning
Premises insurances
Premises repairs and
maintenance
General administrative costs,
including depreciation and
amortisation
Depreciation of Plant and
machinery
(Profit) on disposal of tangible
fixed assets
Equipment expensed
Equipment leasing and hire
charges
General insurances
Information and publications
Postage and couriers
Software, IT support and related
costs
Stationery and printing
Subscriptions
Sundry expenses
Telephone, fax and broadband
Legal and professional costs
Accountancy and bookkeeping
Other legal and professional
costs
Total of expenditure of other costs
Total expenditure
Net gains on investments		 65,416
841
681
66,938
21
21
42,167
2,087
3,918
576
908
6,062
55,718
166
-
481
2,266
1,529
402
465
4,014
350
25
729
5,161
15,588
720
1,099
1,819
140,084
316,877
-		 3,334
-
-
3,334
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
1,100
-
4,857
-
-
5,957
-
-
-
9,291
148,633
-		 68,750
841
681
70,272
21
21
42,167
2,087
3,918
576
908
6,062
55,718
166
-
481
2,266
1,529
402
465
5,114
350
4,882
729
5,161
21,545
720
1,099
1,819
149,375
465,510
-		 72,371
2,784
372
75,527
269
269
46,758
1,415
5,400
917
802
5,447
60,739
222
(78,425)
-
2,905
1,422
612
1,374
605
853
-
1,140
5,428
(63,864)
720
9,019
9,739
82,410
375,339
-

Page 18

The Door Youth Project Detailed Statement of Financial Activities

Net income
Net income before other
gains/(losses)
Other Gains
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 106,124
106,124
-
106,124
200,153
306,277		 108,522
108,522
-
108,522
64,018
172,540		 214,646
214,646
-
214,646
264,171
478,817		 58,013
58,013
-
58,013
206,158
264,171

Page 19