Open Door Community Foundation (a Company Limited by Guarantee)
Trustees’ Report and Financial Statements for the year ended 30 April 2021
Registered Company number 09549202
Registered Charity number 1164850
Open Door Community Foundation Financial Statements for the year ended 30 April 2021
|Index||
|---|---|
||Page|
|Report of the Trustees|3-12|
|Statement of Trustees Responsibilities|13|
|Report of the Independent Examiner|14|
|Statement of Financial Activities (incorporating an Income & Expenditure Account)|15|
|Balance Sheet|16|
|Principle accounting policies|17-18|
|Notes to the financial statements|19-26|
2
Open Door Community Foundation Financial Statements for the year ended 30 April 2021
## **Report of the Trustees**
The Trustees are pleased to present their annual directors’ report together with the financial statements of the charity for the year ended 30 April 2021 which are also prepared to meet the requirements of a directors’ report and accounts for Companies Act purposes.
The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association, and 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 (FRS102) (updated 1 January 2019).
## **CHARITABLE OBJECTIVES AND ACTIVITIES**
The Charitable Company’s Objects as set out in its Memorandum & Articles of Association are:-
- the advancement of the education of the people of Hodge Hill and the surrounding area;
- • to develop the capacity and skills of the members of the socially and economically disadvantaged community of Hodge Hill and the surrounding area in such a way that they are better able to identify and help meet their needs and participate more fully in society;
- to promote social inclusion for the public benefit by preventing people from becoming socially excluded, relieving the needs of those people who are socially excluded and assisting them to integrate into society. For the purposes of this object ‘socially excluded’ means being excluded from society, or parts of society, as a result of one or more of the following – youth, age, disability, financial hardship, ill health, unemployment, substance abuse, discrimination on the grounds of ethnicity, gender, sexual orientation, religion or poor educational or skills attainment;
- the relief of sickness and the preservation of health among the permanent and temporary residents of Hodge Hill and the surrounding areas;
- to promote for the benefit of the people of Hodge Hill and the surrounding area the provision of activities and facilities for recreation or other leisure time occupation of individuals who have need of such activities or facilities by reason of their youth, age, infirmity or disablement, financial hardship or social and economic circumstances or for the public at large in the interests of social welfare and with the object of improving the health, well-being and general condition of life of the said inhabitants.
The above objects shall be delivered at all times with consideration of the principles of equality of opportunity and without distinction of sex, sexual orientation, race or of political, religious or other opinions.
3
## Open Door Community Foundation Financial Statements for the year ended 30 April 2021
## **Report of the Trustees (continued)**
## **Key activities and achievements**
With a view to advancing the Charity’s objectives, in the past year (April 2020 - March 2021) we have been engaged in the following key activities.
Since January 2017, ODCF has been a partner organization, alongside Worth Unlimited and Firs & Bromford Neighbours Together, in _**TogetherWeCan** !_ . Initially for 3 years, TWC! is a long-term, intergenerational, community-building project within the Firs & Bromford neighbourhood, funded by the Big Lottery Fund ‘Reaching Communities’ stream, and Firs & Bromford Neighbours Together (a Big Local partnership). Since September 2018, _TWC!_ has also included the ‘Together for Families’ partnership with Tame Valley Children’s Centre (run by Spurgeons), focused on local families with under 5s.
_TWC!_ brings together youth work and adult-focused community-building work to maximise the opportunities for intergenerational (as well as cross-cultural) interaction and relationship-building, as we seek to support both young people and adults on a developmental journey from ‘first contact’, through ‘clearing obstacles’ and ‘pathways in to participation’, towards being able to ‘make meaningful contributions’ (within the neighbourhood and wider), and to develop skills, confidence and connections to initiate and lead their own groups and activities. Across the two ‘age bands’ (young people and adults), _TWC!_ pursues two parallel ‘strands’ of work: ‘street connecting’ (making connections with, and between, local people, and growing new forms of associational life from those connections), and ‘support and development’ (supporting local people to grow in the confidence, skills and connections needed to be able to participate in and contribute to the life of their neighbourhood, and wider).
Within the _TWC!_ partnership, **ODCF employs 2 full-time members of staff** , who lead on the adult side of the community-building work: a ‘Community Support & Development Worker’ (who focuses on sustaining places of welcome and support, and 1-2-1 support and mentoring work), and a ‘Street Connector Mentor’ (who leads our street connecting work, and supports people to start and lead new groups and activities). **We also employ a part-time ‘Green Connector’** (funded largely through FBNT) who complements the _TWC!_ core team with connecting and development activities based in Firs & Bromford’s green spaces. Through _TWC!_ , ODCF is working with external consultants to support us in developing tools for rich and robust processes of monitoring and evaluation of our work.
In 2019, _TWC!_ ’s initial three-year funding was extended for a further year (Jan–Dec 2020, TWC-X) to allow FBNT to develop a vision and plan for up to 2026 (the end of FBNT’s Big Local funding) and beyond, and the three core partner organisations to work together to discern the ongoing role of _TogetherWeCan!_ in supporting the implementation of that 2026 vision.
4
## Open Door Community Foundation Financial Statements for the year ended 30 April 2021
## **Report of the Trustees (continued)**
_Figure 1 Timeline for TogetherWeCan! and its constituent partner organisations_
As everywhere, the 2020 COVID-19 pandemic significantly disrupted these plans, leading to a break in the TWC-X programme and funding, with a significant additional funding from the Big Lottery to cover the COVID19 emergency response, with the specific aim of supporting neighbours in and through the crisis ( _Figure 1_ ).
_Figure 1_ Extension (TWC -X) and Emergency (TWC-E) funding + time periods used in this report
|||FUNDING|Pandemic Phases|
|---|---|---|---|
|2020|Jan|TWC-X
(original)|pre-COVID 19|
||Feb|||
||Mar||**EMERGENCY**(Spring 2020 – LOCKDOWN 1)
Initial lockdown and crisis phase – ‘essential’ work only|
||Apr|||
||May|||
||June|||
||July||**INITIAL TRANSITION**(Summer 2020)
Re-opening and re-connecting – with continuing social distance
d hi ii|
||Aug|TWC-E||
||Sep|||
||Oct||an gaterng restrctons|
||Nov|(Emergency)|**2nd LOCKDOWN**(Autumn/Winter 2020)
Local, then national restrictions and closures|
||Dec|||
|2021|Jan|||
||Feb|TWC-X
(remainder)||
||Mar|||
||Apr||**TRANSITION/RECOVERY**(Spring 2021)
Re-opening/rebuilding - recognising continued nature of|
||May|||
||Jun||pandemic,restrictions etc|
A more detailed report of this period, across _TWC!_ ’s work, is available on request. Here we offer headlines from that work, highlighting where ODCF has been involved as a key delivery partner.
5
Open Door Community Foundation Financial Statements for the year ended 30 April 2021
## **Report of the Trustees (continued)**
## _**COVID-19 Emergency – 2020**_
Our Firs and Bromford community have been disproportionately affected by the COVID-19 pandemic[1] : We have a higher-than-average number of people who have endured lockdown in flats and overcrowded conditions. We have a higher-than-average number of people who relied on the hospitality and service industry for employment and who have lost their jobs or been furloughed. In addition, many of the preexisting struggles our community faced, including supporting people with mental health conditions and isolation, have become exacerbated.
## _**What we saw**_
As the COVID-19 outbreak developed, _TWC!’s_ direct role as key community engagement partners in Firs and Bromford gave the team a unique insight into the changing context in the local area.
Over the spring of 2020, the team identified the following emerging issues:
- A rise in the number of people experiencing loneliness and isolation as a result of being required to self-isolate. In many cases, this includes people who had pre-existing anxiety and depression which has been exacerbated as a result of the Pandemic.
- A rise in the number of young people experiencing emotional issues, often very acute issues.
- Rising concerns about low level anti-social behaviour involving young people as lockdown regulations ease.
- A rise in the number of people requesting support with making claims for Benefits and self-employed people seeking support with accessing financial support packages.
- An increase in people with housing issues including challenges in meeting rent payments, unhealthy housing conditions, and difficulties with neighbours during the lockdown period.
- An ongoing need to support people with food supplies either because of drastic changes in their financial circumstances or because they need assistance with shopping.
However, in addition to these challenges, the team also saw a rise in people wanting to help their friends and neighbours in whatever way possible. A key part of our _TWC!_ response has been to expand our role as an enabler to harness this energy and to facilitate a community-led response.
## _**How we responded**_
In summary, our response covered the following areas:
- **A. Supporting Our Community –** seeking to develop appropriate, community-based responses to a sharp increase in those seeking support with financial and housing problems, particularly related to changes of employment status, difficulties and delays incurred whilst applying for Universal Credit (and other Government support) and tenancy issues.
> 1 For example, our local area is ranked in the top decile of British Red Cross COVID Vulnerability Index
6
Open Door Community Foundation Financial Statements for the year ended 30 April 2021
## **Report of the Trustees (continued)**
- **B. Food Programme -** during the initial COVID-19 crisis (Mar-Jun 2020), the team’s existing ‘support and development’ work developed into providing immediate support for people in food crisis. This work developed in three ways:
- **Local co-ordination of distribution of food parcels and ‘recipe bags’** , ensuring supplies go to those who need it most, with local community volunteers supported by _TWC!_ to abide by the necessary government advice and safety protocols.
- **Continued support of the local ‘Community Food Table’ initiative** where people are able to help themselves to free donated food.
- **Enhancing local food-system resilience** through supporting the community to grow more fruit and vegetables and development of Hodge Hill Pantry
- **C. Connecting for Well-being -** continuing to use ‘connecting’ as the basis for developing our communitybased well-being work through:
- Resuming our **street connecting** work, operating to strict health and safety and social distancing guidelines, to enable informal conversations on the doorstep with people who may have had minimal social contact over many months; and **supporting community groups** to emerge from lockdown and initiate recovery from the pandemic
- evolving our **Street Events** work in response to changing COVID-restriction landscape, to enable neighbours to come together safely to enjoy moments of joy, reflection and connection
- **Supporting community groups** to emerge from lockdown and initiate recovery from the pandemic
- **D. Green Connecting** - translating our ‘Greener, Cleaner Firs and Bromford’ programme, designed to encourage and support development of resident-led activities in local green spaces, into **home-growing** and **community gardening initiatives** which could be sustained despite lockdown
## **E. Tackling Isolation and Supporting Families**
- Providing **wellbeing packs** (including puzzles, arts and craft materials and seeds and pots) to families and older people, in particular:
- increase the focus on those members of our community who are forced to self-isolate due to their health condition, with a particular focus on those who live alone
- work with our community to better identify individuals who have not yet been in receipt of this support
- Continuing, wherever possible, to enable local people to **connect through participation in groups and activities** including Arts Café and Zoom Book Group
In addition, ODCF’s partner organisation Worth Unlimited took the lead on **Connecting and Supporting Young People -** looking to build on our existing connections and resources to respond to the growing concerns of the impact of Covid 19 on the safety and wellbeing of young people, through:
7
Open Door Community Foundation Financial Statements for the year ended 30 April 2021
## **Report of the Trustees (continued)**
- **Targeted Outreach and Mentoring[2] –** supporting the successful reintegration of young people back into their community as the lockdown measures are eased through targeted detached youth programme in local parks and hotspots, reducing risks of perceived anti-social behaviour and providing safe spaces for young people to go to within their local area.
- **Youth Wellbeing Support -** social distanced one-to-one or virtual mentoring centred on supporting those most effected by the lockdown period, including the hundreds of children locally on the SEMH register.
- **Transition Support -** offer services to enable us to play ‘catch-up’ with a large number of children who needed support with the transition process to secondary school, whose needs have not been met.
## _**Development over time**_
When the proposal for emergency funding was developed in mid-2020, 6 months (and therefore beyond the timeframe of the ‘Emergency Funding’ application) seemed a realistic estimation for a ‘recovery phase’. Our initial COVID-19 response plan was therefore split into 3 phases - Emergency (Mar-Jun 2020), Transition (JulSept 2020) and Recovery/Discovery (Oct 2020 onwards). As our local situation developed, alongside the wider national and international picture, it became clear that the unfolding of the pandemic required a more agile response, summarised as follows:
**Emergency Phase (Mar-Jun 2020)** - responding effectively and comprehensively to support people through what has been, for many, a significant a period of crisis. Using the very best creative skills of our staff and our volunteers, this included practical provision of food; acute and longer-term mental health support; social connection and interaction; and support to access welfare entitlements, as swiftly as possible
**Initial Transition Phase (Jul-Oct 2020) –** support our community to respond to numerous changes to the lockdown restrictions and regulations, through COVID-secure opportunities for social connection, exploring sustainable community food offer and by providing positive youth activities and social action projects over the summer, including supporting many young people transitioning to secondary school at this unprecedented time.
**2[nd] Lockdown/Winter (Nov 2020-Mar 2021)** – use the platform we had established to ensure we are wellplaced to work towards Recovery, albeit via a second wave and return to high Tier restrictions
**Transition/Recovery (Apr-Jun 21, then Jul 21 onwards under new funding)** – respond to gradual lifting of restrictions and expansion of social spaces, mindful of the ongoing impact of COVID and its legacy on our community, volunteers and team.
Our original plan included channelling the goodwill and positive energy from the community so that it inspired new acts of kindness and engaged a larger circle in positive community action. How little did we know how much that would be needed! Our hope remains that, by harnessing the immense potential energy
> 2 Delivered across the Firs and Bromford and neighbouring Ward End, where local Police advised that the absence of any youth support structure was proving a strain in community-relations and safety.
8
Open Door Community Foundation Financial Statements for the year ended 30 April 2021
## **Report of the Trustees (continued)**
of our community, together we can build momentum into the post-project period and offer a significant legacy aspect of our response.
## **Public benefit**
The Trustees confirm that they have referred to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing the Charity’s aims and objectives and in planning future activities.
## **FUTURE PLANS**
In the wake of COVID-19 and its longer-lasting economic, social and mental health impacts, and in the light of all we have learnt, we remain determined to support Firs & Bromford Neighbours Together’s long-term vision and priorities, including this statement of intent for FBNT’s ‘legacy’ here:
## _**‘We wish to develop our community into a place of creativity and compassion, where all feel welcome, all feel connected, all feel they belong, and all feel that they can flourish’**_
(Firs & Bromford Neighbours Together vision/legacy statement, updated 2020)
Having secured funding for a further five years of our work – Together We Can 2 - we anticipate working in 3 (overlapping) PHASES over the project’s duration from 2021 to 2026:
- CRISIS – enabling particular residents and households, and the community as a whole, to access practical, emotional and financial support when things are toughest (during COVID-19 and beyond).
- RECONNECTION – as COVID-19 restrictions relax, working with neighbours to re-start groups and activities, encouraging neighbours to re-engage, and drawing in new people.
- RECOVERY / DISCOVERY – in the wake of COVID-19, working with neighbours to reflect on what we’re learning, and to continue to shape, develop and strengthen the capacity and resilience of the neighbourly activity and community infrastructure (both institutional and physical) that are emerging.
We remain clear that the role of ODCF staff (going forward under the wider umbrella of _TogetherWeCan!_ ) is to support neighbours to identify and share their gifts, to support each other, to realise their ideas, and to take the lead in building a resilient and flourishing community locally. We are very intentionally building a resilient ‘community ecology’, where power and agency in the neighbourhood is built, ‘at the speed of trust’, among local residents, with the involvement of (and need for) paid professionals simultaneously being reduced, and local neighbours taking on both voluntary and paid roles in the ongoing work.
## **FINANCIAL REVIEW**
During the year 2020-21, ODCF’s activities were largely funded through the 4[th] ‘extension’ year of the initially 3-year _TogetherWeCan!_ project grant from Big Lottery Fund (Reaching Communities), with match funding from Firs & Bromford Neighbours Together (the local Big Local partnership), interrupted by a 6-month ‘emergency’ grant from BLF, now rebranded as The National Lottery Community Fund. This has enabled us
9
Open Door Community Foundation Financial Statements for the year ended 30 April 2021
## **Report of the Trustees (continued)**
to cover all of our organizational running costs, alongside staffing and project costs. We continue to be aware, however, that our levels of unrestricted funds remain low (see below).
## **Reserves policy**
ODCF Trustees are seeking to build up, and then maintain, reserve funds equivalent to 3 months salary costs (including redundancy payments) and the fulfilment of any other legal obligations (e.g. rent). At the time of writing, free reserves are low, but increasing (largely through additional small grants of a less restricted nature). Trustees recognize that this is a significant risk factor for the future of the Charity, and are working to address this challenge through local fundraising events and activities.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Governing Document**
Open Door Community Foundation Limited is a company limited by guarantee (No. 09549202) and a registered charity (No. 1164850) governed by its Memorandum and Articles of Association. The Charitable Company was incorporated on 19 April 2015 and obtained its registration as a Charity on 15 December 2015 when it commenced its activities.
## **Appointment of trustees, induction & training**
Trustees are appointed in accordance with the Charity’s Memorandum and Articles (section 19), with up to 6 nominated by the ‘Founding Member’ (the PCC of St Philip & St James, Hodge Hill), and up to a further 5 nominated by the Board of Trustees. Recruitment of new Trustees is the responsibility of the Board of Trustees, with support from ODCF’s staff members.
Key criteria for new trustees include:
- Understanding and sharing the distinctive ethos and approach of ODCF
- Bringing skills and experience that enrich the Trustees’ work of oversight
- A rootedness in, or a connection to, the neighbourhood of the Firs & Bromford in which ODCF’s work is focused
Induction for new Trustees includes time spent with the Chair and other key Trustees, time spent shadowing our staff, and a review of our core policies and procedures (including safeguarding and risk management). Trustees are alert to the value of ongoing training and support, and draw particularly on the support offered by Thrive Together Birmingham, who regularly send an advisor to ODCF Board meetings, and facilitate an annual away day for Trustees and staff together.
10
Open Door Community Foundation Financial Statements for the year ended 30 April 2021
## **Report of the Trustees (continued)**
## **Organisational structure**
As a very small Charity, organisational structure is relatively simple. The two full-time paid staff are line managed by one of the Trustees (the local vicar), who also acts as Secretary to the Board and Designated Safeguarding Lead for the Charity. The Green Connector is line managed by the Street Connector Mentor. The Board of Trustees also has a separate Safeguarding Trustee. Day-to-day financial management is supported by our partner organisation, Worth Unlimited, whose Operations Manager also acts as our Company Secretary. There is a Trustee on the Board who takes the lead on financial oversight.
11
Open Door Community Foundation Financial Statements for the year ended 30 April 2021
## **Report of the Trustees (continued)**
## **REFERENCE AND ADMINISTRATIVE INFORMATION**
**Trustees:** T Myddleton-Evans (resigned 10/11/2021) Parochial Church Council of St Philip & St James Hodge Hill Rev A Barrett P Hall AC Sheppard D Smith
**Charity Number: Company Number:** 1164850 09549202
## **Registered Office:**
8 Dreghorn Road Birmimgham B36 8LJ
**Independent Examiner: Bankers:** Karen Hanlan Independent Examiner Limited Unity Trust Bank plc 12 Waterloo Close Nine Brindley Place Wellesbourne Birmingham CV35 9JG B1 2HB
Approved by the Board and signed on its behalf by:
_P Hall_ Date: 19[th] January 2022 _Co-Chair of Trustees:_
12
## Open Door Community Foundation Financial Statements for the year ended 30 April 2021
## **Statement of Trustees’ Responsibilities**
The trustees are required to prepare financial statements for each financial year which give a true and fair view of the state of the affairs of the charitable company and of the surplus or deficit incurred by the charitable company for that year. In preparing those financial statements the trustees are required to:
- select suitable accounting policies and then apply them consistently;
- make judgments and estimates that are reasonable and prudent;
- state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the accounts; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue to exist.
The trustees have overall responsibility for ensuring that the charitable company has an appropriate system of controls, financial and otherwise.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy, at any time, the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Charities Act 2011.
They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities and to provide reasonable assurance that:
- the charitable company is operating efficiently and effectively;
- its assets are safeguarded against unauthorised use or disposition;
- proper records are maintained and financial information used within the charity or for publication is reliable;
- the charitable company complies with relevant laws and regulations.
13
## Open Door Community Foundation Financial Statements for the year ended 30 April 2021
## **Independent Examiner’s Report to the Trustees of Open Door Community Foundation (‘the Company’)**
I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 April 2021 which are set out on pages 15 to 25.
## **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:
- accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
- the accounts do not accord with those records; or
- the accounts do not comply with the accounting requirements of section 386 of the 2006 Act other than the requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination; or
- 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 (FRS102).
I have no concerns and have come across no matters in connection with my examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
14
## Open Door Community Foundation Financial Statements for the year ended 30 April 2021
## **Statement of Financial Activities (including an Income & Expenditure account)**
|**Note**
**Income:**
Donations & legacies
1
Charitable Activities
2
**Total income**
**Expenditure:**
Charitable Activities
3
**Total expenditure**
**Net (expenditure)/ income and**
**net movement in funds for year**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**|**Un-**
**restricted**
**funds**
**2021**
**Restricted**
**funds**
**2021**
**Total**
**funds**
**2021**
**Total**
**funds**
**2020**
**£**
**£**
**£**
**£**
69
129,551
**129,620**
94,439
-
73
**73**
1,500|
|---|---|
||**69**
**129,624**
**129,693**
**95,939**
167
114,457
**114,624**
98,330|
||**-**
**114,457**
**114,624**
**98,330**
**(98)**
**15,167**
**15,069**
**(2,391)**|
||5,536
9,524
**15,060**
17,451|
||**5,438**
**24,691**
**30,129**
**15,060**|
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
15
## Open Door Community Foundation Financial Statements for the year ended 30 April 2021
## **Balance Sheet**
|Notes
**Current Assets**
Debtors and prepayments
5
Cash at bank and in hand
**Current Liabilities**
Creditors: amounts falling due within one year
6
**Net current assets**
**Net assets**
**Funds of the charity:**
Restricted Funds
7
Unrestricted Funds
**Total charity funds**|**2021**
2020
**£**
£
**9,545**
6,294
**21,885**
10,524|
|---|---|
||**31,430**
16,818|
||**(1,301)**
(1,758)
**30,129**
**15,060**|
||**30,129**
**15,060**|
||**24,691**
9,524
**5,438**
5,536|
||**30,129**
**15,060**|
The accompanying accounting policies and notes form part of these financial statements. Registered Company number: 09549202
For the year ended 30 April 2021 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Responsibilities of directors/trustees:
(a) The members have not required the charitable company to obtain an audit of its financial statements for the year in question in accordance with section 476 of the Companies Act 2006 - however, in accordance with section 145 of the Charities Act 2011 the financial statements have been examined by an independent examiner whose report appears on page 14.
(b) The directors/trustees acknowledge their responsibility for complying with the requirements of the Companies Act with respect to accounting records and the preparation of accounts.
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime.
Approved by the Trustees and signed on their behalf by:
P Hall Co-Chair of Trustees
Date: 19[th] January 2022
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Open Door Community Foundation Financial Statements for the year ended 30 April 2021
## **Principal accounting policies**
## **Status of the company**
The charitable company is limited by guarantee and does not have share capital.
The liability of members is limited to £1 per member.
The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows:
## **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 (FRS102)(updated 1 January 2019) – (Charities SORP (FRS102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) and the Companies Act 2006.
Open Door Community Foundation meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).
## **Going concern statement**
The financial statements have been prepared on a going concern basis which assumes that the Company will continue to operate. The validity of this assumption is dependent upon the continuance of support from the Company's key funders and in response to the progress made by the Company in pursuing a viable budget including the obtaining of further grants and other funds. The Company's current business plan shows that the Company will be able to operate in the foreseeable future. Based on this understanding, the directors believe that it remains appropriate to prepare the financial statements on a going concern basis. The financial statements do not include any adjustments, which would result from the basis of preparation being inappropriate.
## **Funds**
General accumulated funds are unrestricted funds available for general purposes and include funds designated for a particular purpose; the use of such funds remains at the discretion of the trustees.
Restricted funds are funds subject to conditions imposed by the donor or by specific terms of the appeal under which the funds are raised. The restrictive conditions are binding upon the Charitable Company.
17
## Open Door Community Foundation Financial Statements for the year ended 30 April 2021
## **Principal accounting policies (Continued)**
## **Income**
Items of income are recognised and included in the accounts when all of the following criteria are met:
- The charity has entitlement to the funds;
- any performance conditions attached to the item(s) of income have been met or are fully within the control of the charity;
- there is sufficient certainty that receipt of the income is considered probable; and
- the amount can be measured reliably.
## **Expenditure and irrecoverable VAT**
Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably.
Expenditure on charitable activities includes the direct costs of projects and activities undertaken to further the purposes of the charity and their associated support & governance costs.
Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.
## **Debtors**
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid after taking account of any trade discounts due.
## **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.
## **Taxation**
As a registered charity no provision is considered necessary for taxation.
## **Pensions**
The charity contributes into a Group Personal Pension Plan for employees. This pension plan is defined contribution in nature and as required under FRS102 the annual cost is recognised as incurred and included in the Statement of Financial Activities.
18
## Open Door Community Foundation Financial Statements for the year ended 30 April 2021
## **Notes to the financial statements**
## **1. Donations & legacies**
|**1. Donations & legacies**||
|---|---|
|Subscriptions and donations
Unrestricted grants
Restricted:
Restricted donations
Hodge Hill Church
Thomas Dole Charity
Heart of England Community Foundation
Groundworks/HS2
Church Urban Fund Near Neighbours
Thrive Together Birmingham
Baron Davenport
Worth Unlimited (including grants from National Lottery Community fund
and Firs and Bromford Neighbours Together)
Total
**2. Charitable Activities**
Unrestricted:
Earned income|**2021**
2020
**£**
£
**69**
10
**-**
2,225|
||**69**
2,235
**247**
424
**-**
1,075
**-**
1,200
**20,000**
-
**18,797**
-
**3,000**
-
**2,000**
-
**400**
-
**85,107**
89,505|
||**129,551**
92,204|
||**129,620**
94,439|
||**2021**
2020
**£**
£
**73**
1,500|
||**73**
1,500|
19
## Open Door Community Foundation Financial Statements for the year ended 30 April 2021
## **Notes to the financial statements (continued)**
|**3. Expenditure**
**_Direct Charitable expenditure:_**
Salary costs
Direct programme costs
Other direct costs
**_Support costs:_**
Bookkeeping
Payroll administration
Mobile phones
Staff training & travel
Volunteer costs
Publicity/printing
Subscriptions
Equipment
Office supplies
Rent
Insurance
Bank charges
**_Governance costs:_**
Legal & professional fees
Independent Examiners fee
**Total**|Un-
Restricted
Restricted
**2021**
**Total**
Un-
Restricted
Restricted
**2020**
**Total**
£
£
**£**
£
£
**£**
-
70,344
**70,344**
1,331
68,371
**69,702**
85
28,088
**28,173**
382
13,674
**14,056**
-
-
**-**
-
313
**313**
-
3,600
**3,600**
-
3,600
**3,600**
-
624
**624**
-
623
**623**
-
660
**660**
-
846
**846**
-
680
**680**
-
1,286
**1,286**
-
218
**218**
-
216
**216**
-
1,210
**1,210**
-
778
**778**
13
1,224
**1,237**
-
242
**242**
-
745
**745**
64
85
**149**
33
521
**554**
3
188
**191**
-
5,280
**5,280**
-
5,280
**5,280**
-
352
**352**
-
176
**176**
36
36
**72**
54
18
**72**
-
-
**-**
-
-
**-**
-
875
**875**
-
800
**800**|
|---|---|
||**167**
**114,457**
**114,624**
**1,834**
**96,496**
**98,330**|
## **4. Analysis of staff costs, trustee remuneration and expenses**
|Salaries
National Insurance
Pension costs
Total|**2021**
2020
**£**
£
**64,843**
63,540
**1,286**
2,032
**4,215**
4,130|
|---|---|
||**70,344**
69,702|
20
Open Door Community Foundation Financial Statements for the year ended 30 April 2021
## **Notes to the financial statements (continued)**
The Charitable Company employed an average of 3 (2020: 3) staff during the year.
No employees had benefits in excess of £60,000 (2020: nil). Pension costs are allocated to activities in proportion to the related staffing costs incurred.
Expenses of £220.30 were reimbursed to two Trustees during the year (2020: One Trustee £287).
Trustee Indemnity Insurance is paid for by the Charity as part of its overall insurance cover.
The key management personnel of the charity comprise the trustees only, Trustees receive no remuneration or other benefits from the charity. The pay of key management personnel for the year was £nil (2020: £nil).
## **5. Debtors**
|**Debtors**||
|---|---|
|Prepayments
Income receivable
**Creditors: amounts falling due within one year**
Trade creditors
Accruals|**2021**
2020
**£**
£
**1,103**
749
**8,442**
5,545|
||**9,545**
6,294|
||**2021**
2020
**£**
£
**63**
340
**1,238**
1,418|
||**1,301**
1,758|
## **6. Creditors: amounts falling due within one year**
21
## Open Door Community Foundation Financial Statements for the year ended 30 April 2021
## **Notes to the financial statements (continued)**
## **7. Restricted funds**
The income funds of the charity include restricted funds comprising the following amounts which have been applied for specific purposes:
|plied for specific purposes:||
|---|---|
|**2021**
Baron Davenport
Community Trust Fund
Church Urban Fund Near Neighbours
Drop in
Groundworks/HS2
Heart of England CF
Hodge Hill Church
Near Neighbours Fund
Police Mutual
Thomas Dole
Thrive Together Birmingham
Worth Unlimited – Green Connector
& FBNT projects
Worth Unlimited – Together We Can!
Total|**Movement in Funds**
**Balance**
**At**
**beginning**
**of year**
**Income**
**Expenditure**
**Transfers**
**Balance**
**At end of**
**year**
£
£
£
£
£
-
400
(400)
-
-
21
-
(21)
-
-
-
3,000
-
-
3,000
21
-
(16)
-
5
-
18,797
(4,628)
-
14,169
-
20,024
(20,024)
-
-
980
-
(802)
-
178
2,352
-
-
-
2,352
227
-
-
-
227
1,200
(1,000)
-
200
-
2,000
-
-
2,000
3,288
12,214
(13,212)
-
2,290
1,435
73,189
(74,354)
-
270|
||9,524
129,624
(114,457)
-
24,691|
22
for the year ended 30 April 2021
## Open Door Community Foundation Financial Statements
## **Notes to the financial statements (continued)**
|**2020**
Big Lottery Awards for All
Birmingham Airport CT Fund
Drop in
Hodge Hill Church
Near Neighbours Fund
Police Mutual
Thomas Dole
WA Cadbury CT
Worth Unlimited – Green Connector
& FBNT projects
Worth Unlimited – Together We Can!
Total|**Movement in Funds**
**Balance**
**At**
**beginning**
**of year**
**Income**
**Expenditure**
**Transfers**
**Balance**
**At end of**
**year**
£
£
£
£
£
463
-
(463)
-
-
960
-
(939)
-
21
305
235
(519)
-
21
-
1,075
(95)
-
980
2,997
-
(645)
-
2,352
258
-
(31)
-
227
-
1,200
-
-
1,200
100
-
(100)
-
-
6,177
22,368
(25,257)
-
3,288
2,556
67,326
(68,447)
-
1,435|
|---|---|
||13,816
92,204
(96,496)
-
9,524|
## **Birmingham Airport Community Trust Fund**
Funding towards the Bromford Village Green project to create a forest garden by and for the local community.
## **Baron Davenport**
Purchase of IT equipment
## **Big Lottery Awards for All project**
Funding towards worker costs, venue hire and equipment for women-focused ‘Grow-Cook-Eat’ work.
## **Church Urban Fund**
Delivery of the ‘Knowing Me, Knowing You’ neighbourhood connecting project.
## **Drop in**
Donation towards the refreshments and other costs of running the Tuesday Drop-In support session.
## **Groundworks (HS2)**
The development of a Local Pantry for Firs and Bromford.
## **Heart of England Community Foundation**
Funding towards Green Connection salary and resource costs
## **Hodge Hill Church**
Funding towards Street Connector programme
23
for the year ended 30 April 2021
## Open Door Community Foundation Financial Statements
## **Notes to the financial statements (continued)**
## **Near Neighbours Fund**
Funding for Community Conversations project.
## **Police Mutual**
Funding towards ‘Real Junk Food’ project
## **Thomas Dole Charity**
Funding towards the purchase of 3 laptops for staff
## **Thrive Together Birmingham**
Match funding for the _Together We Can!_ project, in particular to support volunteer costs.
## **WA Cadbury Charitable Trust**
Funding for a legal advisor for the Tuesday Drop-In support session.
## **Worth Unlimited funding**
Worth Unlimited, acting as the Locally Trusted Organisation for Firs and Bromford Neighbours Together (Big Local Programme) for:
- the employment of a Green Connector and resources for garden projects and events
- support towards other local events and initiatives
As part of a partnership programme utilizing National Lottery Community Fund and Firs and Bromford Neighbours Together funds for:
- the employment and running costs for the adult-focused strand of _Together We Can!_
24
## Open Door Community Foundation Financial Statements for the year ended 30 April 2021
## **Notes to the financial statements (continued)**
## **8. Analysis of net assets between funds**
|**2021**
Current assets
Current liabilities
Total funds
**2020**
Current assets
Current liabilities
Total funds|Restricted
funds
Unrestricted
funds
Total
£
£
£
25,992
5,438
31,430
(1,301)
-
(1,301)|
|---|---|
||24,691
5,438
30,129|
||Restricted
funds
Unrestricted
funds
Total
£
£
£
11,282
5,536
16,818
(1,758)
-
(1,758)|
||9,524
5,536
15,060|
## **9. Controlling Interests**
The charity is controlled by the trustees.
## **10. Related party transactions**
There were no transactions with related parties in the year.
25
Open Door Community Foundation Financial Statements for the year ended 30 April 2021
## **Notes to the financial statements (continued)**
## **11. Comparative statement of financial activities**
|**Income**
Donations & legacies
Charitable Activities
**Total income**
**Expenditure**
Charitable Activities
**Total expenditure**
**Net income/(expenditure) and net**
**movement in funds for year**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**|**Unrestricted**
**funds**
**2020**
**Restricted**
**funds**
**2020**
**Total funds**
**2020**
**£**
**£**
**£**
2,235
92,204
94,439
1,500
-
1,500|
|---|---|
||**3,735**
**92,204**
**95,939**
1,834
96,496
98,330|
||**1,834**
**96,496**
**98,330**
**1,901**
**(4,292)**
**(2,391)**
3,635
13,816
17,451|
||**5,536**
**9,524**
**15,060**|
26