Charity registration number.. 1166393 Open Door Stoke on Trent Annuul Repurt and FindllLi(Il Stratfflnents for the Year Ended 31 DeLernber 2021
Open Door Stoke on Trent Contents Reference and Administrative Details Trustees, Report 2to3 Independent Examinees Report Statement of Financial Activities Balance Sheet Notes to the FilncIal State]nents 7t014
Open Door Stoke on Trent Reference and Administrative Details Tru5tee5 Vanessa Renshaw Lisa Tomkinson Roger Wright Lwne Ball Peter Meadows Amy Calvert 1166393 Charity Registration Number Principal Office Spode Works Church Street Sloke on Trenl ST4 IQQ Daryl Denson ACMA VAST The Dudson Centre Hope Street Haiiley Stoke-on-Trent STI 5DD Independent Examiner Page I
Open Door Stoke on Trent Trustees, Report The trustees present the annual report tObTether with the financial statements of the charity for the year ended 31 December 2021. Objectives and activities Objecls aim5 The mission ot Open Door Stoke on Trent Ib to help the hvmtless mure vuliier(Ible in the Stokt on Trent North Stèlffurdshire ed. Open Door Stuk¢ uii Trent'b vibion is that nobudy in Stoke on Trent the suOunding areu should bTU hun or be huinelesb. PHblie benefit Throughout the pandemic we have been able to continue our drop-in sessions tivice a week in both Stoke on Trent and Newcastle. This is Open Door's pride and joy and we nei'er forget that it is how we started.. We literally opened the doors and welcomed all to eat with us. Each week we continue to serve hot cooked breakfasts and provide support. advice and the hand of friendship. Alongside our drop in sesbions and with the support of longblanding partners and regular donations our food bank remains independent and sustainable and we are proud 10 help where we can. As we look to 2022 our focus is to continue growing our supported accommodation. We are simply taking huge pleasure in watching this area of the project flourish and seeing positive outcomes from our residents. I would also like to take this opportunity to express gratitude to our trustees. staff and volunteers right across the organisation for their hard work and support oi'er the year. Each day I give thanks to God for the nurturing fruitfulne%s of our charity and the faith lo continue the work we do. The trustees confirtn that Iliey haN'e complied w'itli the requirements of Section 17 of the Cliarities Act 2011 to have diie regard to the public benefit giiidance published by the Charity Coi]]tnissioii for England and Wales. Achievements and performance Althou¥h 2021 broubTht a continiiation of liYin¥ in iinusual times, Open Door Stoke on Trent still mana¥ed to fulfil our ini5sion to Love, Feed, Care and Share with an everyone welcoine attitude. I'in verv proud of the impact we create togetlier week in iveek out throughout our different services. We see 50 niany different challellbTe5 that people in Stoke on Trent and Newcastle under Lyne face throiigh hoineles5nesS, hun¥er, niental health and addiction just to naine a few. However, with our S11 biit 5trot]g team and detemitthtion we can make positive dilferences in people's lives. Our staff and volunteers are no strangers tts tenacity or Colnitinent continue to find way5 to help people tliat often have been overlooked by other orsTanisdtions or exhuiisted all other options. It's a privilebwe to work with so many people wlio enibrace our conunitrnent to bFO furtlier. Financial review Policj, OH reserves Tl)e chaiity aims to l)old reserves to cover the average running costs of the charity for 3 Inonths. The level of unrestricted reserves at the year end is £73,34912020 £18.1901. Structure, governance and management Nature ofgoveriiin% documeNI The charit5, was re¥FlStered 011 6 Apiil 2016. The constitution wa5 adopted on 16 July 2015 a5 amended on 4 April 2016 a5 ainended on 31 December 2020. Page 2
Open Door Stoke on Trent Trustees, Report New trustees are recruit¢d and appoint¢d by the ¢xisiting tsvstee& Trustees are offered traiDing when appo10t. The annual report w&s approved by the tTh ofthe clwity (m.... and sigmed on its tKhaif by. Vanessa ReDshaw Trustee Page 3
Open Door Stoke on Trent Independent Examiner's Report to the trustees of Open Door Stoke on Trent I report to the trustees on my examinatioii of the accounts of Open Door Stoke on Trent for the year ended 31 December 2021. Responsibilitles and basls of report As the charit), trustees of Opeii Door Stoke on Trent you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 {'the Act,). I report in respect of my exami1tIOn of the Open Door Stoke on Trent's accounts carried out under section 145 of the 2011 Act and in carrying out my examinatioll I hai'e followed all the applicable Direction% given by the Charity Commi%%ion under %ection 145{5)(b) of the Act. Independent examiner 5 Statement Since Open Door Stoke on Trent's OsS income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 201 l Act. I confirm that l am qualified to undertake the examination because l am a member of , which is one of the listed bodies. I have completed my examination. I confirni that no material matters have come to my attention in connection with the examinaiion giving me cause to believe thai in any materi81 respect.. accounting records were not kept in respect of Open Door Stoke on Trent as required by Section 130 of the Act; or 2. the aLLounts do not accord witl) those reLords.' or 3. the accounts do not Comply with the accounting requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair view which is not a matter considered as part of an independent examination. I hai'e no concems and ILqve come across no othei Inatters in connectioi) witl) the exaniination to which attention sliould be draHm in this report in order to enable a proper understanding of the accounts to be reached. Daryl Denson ACMA Thc ldSOn Ccntre Hop¢ Str¢¢t Hanlcy Stoke-on-Trent STI 5DD Dale.. .1.71.0&12022.... Page 4
Open Door Stoke on Trent Statement of Financial Aetivities for the Year Ended 31 December 2021 Unrestricted funds Restricted funds Total 2021 Note Income and Endowments from: Donations and legacies Chaiitable activities 12.033 175.307 12.033 410,522 235.215 Ttstal income 187.340 235.215 422.555 Expenditure on: Charitable activitie5 {132:181} 1202,283) 1334.4641 Total expenditure {132,181} 1202,283 1334.4 Net income 55,159 32,932 88.091 Net inovement in fund5 55,159 32.932 88.091 Rceoneillation of funds Total fiinds brought forward 18,190 8.938 27,128 Total fiinds carried foNard 13 73.349 Unrestricted funds 41,870 Restricted fund5 115,219 Total 2020 Note IDCOD]e and EndowmeDts from: Donations and legacies Chariiable aciivilies 4,842 134.531 4,842 319,043 184,512 Totsl income 139.373 184,512 323,885 Expenditure on: Charitable aLtivities 1129,605) 1175,5741 1305.179) Ttstal expenditure 1129,605) 1175,5741 1305,179) Net income 9,768 8,938 18,706 Net inoveinent in fund5 9.768 8.938 18.706 Reeonelllatlon of funds Total fund5 brouglit fonvard 8,422 8.422 Total fund5 carried foLward 13 18,190 8,938 27,128 All of the charity's activities derive from continuing operaiions during the above two periods. The funds breakdowi for 2020 is showi in note 13. The notes on pages 7 to 14 forni ai) ii)tegral part of these financial statements. Page 5
Open Door Stoke on Trent (Registration number: 1166393) Balan¢e Sheet as at 31 December 2021 21121 2020 Note Current #ssets Dcbtors Cash at bank and in hand 10 5.160 110.752 27,788 115.912 27.788 Creditors: falling due wi¢bin yur 12 693 660 Net 955ets 115,219 27,128 Funds ofthe ehrlty: Restricted fuDd5 R¢stri¢t¢d fim&s 13 41.870 8,938 Unrestrlrted IDCODX funds Unrestrkcted fijnds 73,349 18.1 Total funds 13 115219 27,128 The financial statements on pages 5 to 14 were 8ppmved by the tnLStees. and authorised for issue on 1.S.-k•and si1 on their behalf by: Vanessa RcDshttw Tn)stee The notLs on pages 7 to 14 fom) an inie8ral part of thcse finan¢ial ststements. Page 6
Open Door Stoke on Trent l¥Jotes to the Financial Statements for the Year Ended 31 December 2021 l Accounting policies Statement of Compliance The financial statements have been prepared in accordance with Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing Iheir aLcoun¢s in accordance with the Financial Reporting Standard appli¢able in the UK and Republic of Ireland (FRS 102) (effective l January 20191- {C.harilies SORP {FRS 1021), the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102) and the Charities Act 2011. Basi5 of preparation Open Door Stoke on Trent meets the detinition of a public benefit entity under FRS 102. The accounts (financial statements) have been prepared under the historiLal cobt convention with items recogmised at cost or transaction value unless otherwise stated in the relel'ant note{sl to these ac¢ounts. GvingF ¢vn¢ern The trustees consider that there are no material uncertainties about the charity's ability to continue as 3 going concern. Income and endowments Voluntary income including donations, gifts, legacies and grants that provide core funding or are of a general naiure is recognised when the charity has eniitlement to the income, it is probable that the income will be received and the amount can be measured with suffjcient reliability. Donatl0115 and legacies are recognised on a receivable basis when receipt is probable and the amount can be reliably rneasured. Granlb receivable Grants are recognised when the charity has an entitlement to tlie funds ai)d any conditions linked to the grants have been met. Where perFOrnALe conditions are attached to the grant and are yet to be meL the incoine is recog]ised &s a liabiliry and included on the balance sheet as deferred income to be released. ExpeThditsre All expenditure is recognised once there is a legal or constructive obligaiion ro that expenditure, it is probable seitlement is required and the ainount can be Ineasured reliably. All costs are alloCad to tlie applicable expendilure heading thai aggregate similar costs to that category. Where cosis cannot be directly atiributed to pariicular headings ihey ILqve beeii allocated on a basis consistent with the use ol. resources, witli central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset's use. Other support costs are allocated based on the spread of staff costs. Charilable 4ctivilies Cliaritable expendittire comprises those costs incurred by tlie charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to sucli activitie5 and tliose costs of an indirect nature necessary to support them. Page 7
Open Door Stoke on Trent l¥Jotes to the Financial Statements for the Year Ended 31 December 2021 Governance costs These include the co%t8 attributable to the charity's compliance with conStitional and statOry requirements, including audit, %trategic tnanagement and tru%tee%'% meetillg% and reimbur%ed expenses. Taxation The charity is considered to pass the tests set out in Paragraph I Schedule 6 of the Finance Act 2010 and therefore it meets the defjnition of charitable company for UK ¢orporation tax purposes. Accordingly. the charity is potentially exempt from t¢atIOn in respect of income or capital gains received within ¢ategories covered b), Chapter 3 Part I l of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gain8 Act 1992, to the extent that %uch incotne or gain% are applied exclu%ively to charitable purpose%. Trnde debtors Trade debtor.s are amounts due from customers for merchandise sold or services perfornied in the ordinary course of business. Trade debtors are recognised initially at the transaction price. They are subseqiiently measured at amortised cost using the effeCti.e interest tnethod, less provision for impairjnenl. A provision for the impairtnent of trade debtors is established when there is objective evidence that the charity will not be able to collect all ainounts due according to the original terms of the receivables. Cash and cash equivalents Cash and ¢ash equivalcnt% comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known atnount of cash and are subject to an insignificant risk of change in value. Fund strueture Unrestricted incojne fund5 are general fidS that are available for llse at the trustees's discretion in furtherance of th¢ objectives of the charity. Restricted income tunds are those dotLqted for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose. 2 Income from donAtion5 And l¢gacie5 Vnrcstricted funds GcncrAI Total 2021 Donatlolls and legacies., Donatiot]s froni individuals 1.994 1.994 Orants, including capital grants,. Government grants Grants from companies 4,039 6.000 4,039 6,000 12.033 12,033 Page 8
Open Door Stoke on Trent l¥Jotes to the Financial Statements for the Year Ended 31 December 2021 Unrestricted funds GeTher#l Total 2020 Donations and legacies., Donations from indii'iduals Grants, including capital grants,. Grants from other Lharitieb 4.546 4,546 296 296 4,842 4,842 3 Income frorn charitable hctivities UtLre5tricted futlds GenerAI Restrieted funds Total 2021 Rent Rent Temporary Accomodation Complex Needs Service Copeland Street 101.663 73,644 101,663 73,644 44,441 190.774 44,441 190,774 175,307 235,215 410,522 UnrestriLted funds Gcncral Rcstrlctcd funds Total 2020 Rent 42.910 91,621 42.910 91,621 21,557 162,955 R¢nt Tcmporary Ac¢omodation Complex Needs Service Copeland Street 21,557 162,955 134,531 184,512 319,043 Page 9
Open Door Stoke on Trent l¥Jotes to the Financial Statements for the Year Ended 31 December 2021 4 Expenditure on charitable activities Ullre5tricted funds General Restricted funds Total 2021 Direct expenses 131.488 202.283 333.771 UtLre5tricted fullds General Restricted funds Total 2020 Direct expenses 128.945 175,574 304,519 Activity. utldertaken direetl> 2021 Drop in expenses Rent oirice expenses Insurance 4,128 104,134 3.861 1.505 1.728 1,474 1.091 42,255 160,028 4,128 104,134 3,861 1,505 1.728 1,474 1,091 42,255 160,028 AdvertisinTrainIng Motor Expenses Misc Coniplex Need Service Copeland Street-Eniergency Accoirnnodation Waste TV Lic¢nc¢ Cu8tom¢r Activiti¢s Council Tax Wages Pa)ToII Charges 872 872 771 8,615 2,051 139 771 8,615 2,051 139 333,771 333,771 Page 10
Open Door Stoke on Trent l¥Jotes to the Financial Statements for the Year Ended 31 December 2021 Activity utldertaken directl>. 2020 Drop in expenses Rent OffiLe expenses Inburance AdVertisinTraInIng Motor Expenses Misc Temporniy ALcomodalion units Suppurt Woikers Cumplex Need Service Copeland Street -Emergency Accon]modation 6.588 48.015 4,602 470 230 1.159 606 40,388 26,887 28.741 146.833 6,588 48,015 4,602 470 230 1.159 606 40,3%8 26,887 28.741 146.833 304,519 304.519 In addition lo the expendilure analysed above, there are also governance costs of £693 12020 -£660 ) which relate direcily 10 chariiable acliviiies. See no for furtlier deiails. 5 Analysis of governance 5UPPOrt costs Govcrnanec costs UDre5tricted funds General Total 2021 Indcpcndcnt Cxamincr f¢cs Examination of the financial statements 693 693 693 693 unrestricted funds General Total 2020 Independent examiner fees Examination of tlie financial 5taternent5 660 660 660 660 Page I I
Open Door Stoke on Trent l¥Jotes to the Financial Statements for the Year Ended 31 December 2021 6 Government grants There were two grant% received from Stoke on Trent City Council for £1,075 at)d £2,964 to help the drop in centre. The amount of grants recogni5ed in the finaiicial ststements was £4,039 (2020- £Nil)- There were no unfulfilled conditions at the year end. 7 Trustees remuneration and expenses During the year the charity made the follomqng transactions with trustees.. Vanessa Rensha £Nil (2020.. £3931 of expenses were reimbursed io Vanessa Renshaw during the year. L}'nne Ball £Nil (2020.. £2,320) of expenses were reimbursed to L)rye Ball during the year. No trL15tee5, nor any per50ll5 connected with them, have received any rernuneration from the charity during the year. No trustees have received any Llther benefits from the charity during the year. 8 Staff cost5 The aggregate payroll costs were as follows.. 2021 Staff costs during the year were: Wages and salaries Pension costs 1,999 52 2,051 No employee received emoluments of Inore rIn £60,000 during the year 9 Taxation The charity is a registered charity kmd is therelore exeinpt Iroin taxation. 10 D¢btor5 2021 Pr¢paym¢nts 5,160 I I Cash and cash equivalents 2021 2020 Cash at bank 110,752 27,788 Page 12
Open Door Stoke on Trent l¥Jotes to the Financial Statements for the Year Ended 31 December 2021 12 Creilitors: amounts falling due within one year 2021 2020 Accruals 693 660 13 Funds B#lanee at 31 Dcccmbcr 2021 Balance at I January 2021 Incoming resources Resources expended Unrestricted fund5 General Unrestricted Fund5 18.190 187.340 1132.181) 73.349 Restricted funds Complex Needs Service Copeland Street (7,184) 16.122 44,441 190,774 {42.2551 1160,028 (4,9981 46,868 Total re5tri¢ted funds 8,938 235,215 1202,283) 41,870 Total fund5 27,128 422.555 1334,464) 115,219 B#lanee at 31 DLeember 2020 B#lanee at I January 2020 Ineoming resourees Resources expended Unrestricted fund5 General Unrestricted Funds 8,422 139.373 1129.605) 18.190 Restricted Complcx Nc¢ds S¢rvic¢ Copeland Street 21,557 162,955 {28,741) 1146.833) (7,184) 16,122 Total restrictcd funds 184,512 1175,574) 8,938 Total funds 8,422 323,885 1305,179) 27,128 Page 13
Open Door Stoke on Trent l¥Jotes to the Financial Statements for the Year Ended 31 December 2021 The specific purposes for which the funds are to be applied are as follows= Coniplex Needs Service Funds to deliver the Safer Recovery Project on behalf of the vulnerability hub at Newcastle under Lyme Borough Council. Copeland Street Funds to provide an additional option for emergency provision of temporary accommodation in Newcastle Borough. 14 Analysis of net asset5 betweeTh funds Unrestrletcd funds Gcncral Total funds at 31 Dc¢embcr 2021 Restrietcd funds cUent assets 74,042 (693) 41.870 115.912 (693) Current liabilities Total net assets 73.349 41,870 115,219 Unrestrieted funds Gcncral Total funds at 31 Dccember 2020 Rcstrictcd funds Cuent assets Current liabilities 18.850 (660) 8.938 27,788 (660) Total net assets 18,190 8,938 27,128 IS Related party tran5aLtion$ Thcr¢ w¢r¢ no rclatcd party transactions in thc ycar. Page 14