# **Green Door Annual Report and Financial Statements Year Ended 31 August 2025**
Charity registration number: 1168437
**Green Door**
## **Year Ended 31 August 2025**
## **Annual Report and Financial Statements**
|**Contents**||
|---|---|
||**Page**|
|Charity Reference and Administrative Details|1|
|Trustees’ Annual Report|2|
|Independent Examiner’s Report|5|
|Statement of Financial Activities|6|
|Balance Sheet|7|
|Notes to the Financial Statements|8|
**Green Door**
## **Year Ended 31 August 2025**
## **Charity Reference and Administrative Details**
|**Charity registration number**|1168437|
|---|---|
|**Trustees**|D Hargreaves|
||G E Lamb|
||C Reader|
|**Treasurer**|C Reader|
|**Charity ofcial address**|Westport Lake|
||Westport Road|
||Stoke on Trent|
||ST6 4RZ|
|**Independent examiner**|Thursfelds Accountancy Limited|
||Trent House|
||234 Victoria Road|
||Stoke on Trent|
||ST4 2LW|
|**Bankers**|Lloyds Bank plc|
1
**Green Door**
## **Year Ended 31 August 2025**
## **Trustees Annual Report**
The trustees present their report and the independently examined financial statements of the charity for the year ended 31 August 2025. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) “Accounting and Reporting by Charities” in preparing the annual report and financial statements of the charity.
The financial statements have been prepared in accordance with the accounting policies set out in the notes to the accounts and comply with the charity’s governing document, the Charities Act 2011 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 published in October 2019.
Green Door has been a Charitable Incorporated Organisation since 26 July 2016. It was established under the constitution which defines its aims, objectives, and powers. The trustees have specific duties to oversee the correct administration of the organisation’s activities.
## **Trustees of the charity**
Trustees are elected by the membership. New trustees may be co-opted during the year but must be formally elected at the next AGM. Trustees are elected to serve for a term of one year. They may stand for re-election at the end of their term. Applications or nominations for trustees are welcome at any point during the year. Applications are screened by the project coordinator before being presented to the board for consideration. An invitation to attend a board meeting is extended to prospective members prior to any decision being made.
The trustees who have served during the year and since the year end were as follows:
D Hargreaves
G E Lamb C Reader
The trustees meet twelve times a year on a monthly basis (subject to availability of trustees). Their role covers the specific areas of governance, financial accountability, scrutiny and business planning and development.
Volunteers are central to the delivery of Green Door’s objectives. They are enabled by a small group of staff.
Graham Lamb is the only Trustee receiving out of pocket expenses for volunteering and Trustee duties.
R Lane, D Harding, A Royall, J Cooper and S Foulkes resigned as trustees during the financial year.
## **Objectives, activities, and public benefit**
To provide and support the provision of facilities in the interest of social welfare for recreation by reason of their age, infirmity, or disability, with the aim of improving their quality of life.
Green Door aims to provide accessible activities encouraging the use of green space and the outdoors locally, providing cycling, canoeing, and kayaking, archery and guided walks and talks.
Green Door provides activities to enhance and improve the health of its beneficiaries and to reduce loneliness and isolation in the community. The activities are based on the principle of accessibility; believing the three pillars of this are cost, time, and equipment.
2
**Green Door**
## **Year Ended 31 August 2025**
## **Trustees Annual Report**
## **Strategic Report**
## **Achievements and performance**
Green Door has enjoyed another stellar year of success across its activities. Record numbers once again took part in our highly acclaimed accessible cycle hire service. A strong performance was delivered by canoeing and kayaking. However, our archery sessions saw low engagement. This is an area for review in the future. Green Door continued to support the History walks and talks program, but this is under constant review due to funding constraints and engagement.
Green Door’s strength is its continuing ability to invest in people and the growth this delivers. Over the past 12 months, we have seen an influx of new volunteers and together with the further development of our existing team, we have seen the development of skills, self-esteem and self-confidence. Our team is resilient to challenges and ready to adapt to put our beneficiaries first, without whom we would have no purpose.
Green Door is all about opportunities. Over the last twelve months, we have extended our placement programmes for Special Educational Needs learners and undergraduates. This enables participants to engage in our life-changing work. We also welcomed home educated children and their families to our canoeing and kayaking sessions and in doing so increased accessibility and inclusion for a cohort that can find engagement a challenge. This is something, along with other options, we would like to explore further in the coming years.
Fundamentally, Green Door is a well-established, highly regarded and much needed organisation. Our performance has been strong over the last year. There are challenges ahead, but we will face them with confidence and hope.
## **Financial review (including reserves policy)**
The total income for the year was £92,546 and total expenditure £81,584, giving a net gain for the year of £10,962. The total funds on 31 August 2025 were £118,525 of which £11,135 was restricted.
Currently the level of free reserves is agreed at £15,000.
## **Plans for future periods**
Areas of focus for the coming year and the future are:
- To secure more funding for the continuing development of our services.
- To bid for the National Community Fund – Reaching Communities.
- To create more opportunities for inclusion and accessibility helping to meet our aims of reducing loneliness and isolation in our communities.
## **Trustees’ responsibilities**
The trustees are responsible for ensuring that the financial statements are prepared giving a true and fair view and which have been prepared in accordance with the Charities Act 2011.
In preparing these accounts, the trustees are required to:
- Select suitable accounting policies and apply them consistently,
- Make judgements and accounting estimates that are reasonable and prudent,
- prepare the accounts on the going concern basis unless it is inappropriate to presume that the CIO will continue in business.
The trustees are responsible for safeguarding the assets of the CIO and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees are responsible for ensuring that the CIO complies with the laws and regulations that apply to its activities, and for preventing non-compliance and for detecting any that occurs.
3
**Green Door**
## **Year Ended 31 August 2025**
## **Declaration**
The trustees declare
that they have approved the Trustee’s report above and the accompanying financial statements.
For and on behalf of all the trustees on ………….
………………………… Claire Reader - Treasurer
………………………… Date
4
**Green Door**
## **Year Ended 31 August 2025**
## **Independent Examiners Report to the Trustees**
We report to the charity trustees on our examination of the accounts of the charity for the year ended 31 August 2025 which are set out on pages 6 to 15.
## **Responsibilities and basis of report**
As the charity’s trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).
We report in respect of our examination of the charity’s accounts carried out under section 145 of the Act and in carrying out our examination we have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Independent examiner's statement**
We have completed our examination. We confirm that no material matters have come to our attention in connection with the examination giving us cause to believe that in any material respect:
1. accounting records were not kept in respect of the charity as required by section 130 of the Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the applicable 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.
We 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.
Thursfields Accountancy Limited Chartered Accountants
Business Lodge Trent House 234 Victoria Road Stoke on Trent Staffordshire ST4 2LW
6 February 2026
5
## **Green Door**
## **Year Ended 31 August 2025**
## **Statement of Financial Activities**
|||Unrestricted|Restricted|||
|---|---|---|---|---|---|
|||funds|funds|2025|2024|
|||||Total|Total|
||Note|£|£|£|£|
|**Income from:**||||||
|Donations|2|1,501|57,871|59,372|65,481|
|Charitable activities|3|33,174|-|33,174|29,088|
|**Total income**||34,675|57,871|92,546|94,569|
|**Expenditure on:**||||||
|Charitable activities|4|21,229|60,355|81,584|86,136|
|**Total expenditure**||21,229|60,355|81,584|86,136|
|**Net income**||13,446|(2,484)|10,962|8,433|
|Transfers between funds||-|-|||
|**Net movement in funds**||13,446|(2,484)|10,962|8,433|
|**Reconciliation of funds:**||||||
|Total funds brought forward||93,941|13,622|107,563|99,130|
|**Total funds carried forward**|11|107,387|11,138|118,525|107,563|
All income and expenditure derive from continuing activities.
The statement of financial activities includes all gains and losses recognised during the year.
6
## **Green Door**
## **Year Ended 31 August 2025**
## **Balance Sheet**
|Note
**Fixed assets**
Tangible assets
8
**Current assets**
Debtors
9
Cash at bank and in hand
**Creditors: amounts falling due within one year**
10
**Net current assets**
**Net assets**
**Charity Funds**
Restricted funds
11
Unrestricted funds
11
**Total charity funds**
11|2025
£
21,707
4,586
95,260
99,846
3,031
96,815
118,522
11,135
107,387
118,522|2024
£
28,153
2,848
78,524|
|---|---|---|
|||81,372
1,963|
|||79,409|
|||107,562|
|||13,622
93,940|
|||107,562|
The financial statements were approved and authorised for issue by the Board of Trustees on ________
Signed on behalf of the board of trustees.
……………………………… Claire Reader, Treasurer
……………………………… Date
The notes on pages 8 to 15 form part of these financial statements.
7
**Green Door**
**Year Ended 31 August 2025**
## **Notes to the Financial Statements**
## **1 Summary of significant accounting policies**
## **(a) General information and basis of preparation**
Green Door is a Charitable Incorporated Organisation (CIO). In the event of the charity being wound up the members of the CIO have no liability to contribute to its assets and no personal responsibility for settling its debts and liabilities. The nature of the charity’s operations and principal activities are described in the Trustee’s Report.
The charity constitutes a public benefit entity as defined by FRS 102. 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 issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011, and UK Generally Accepted Accounting Practice.
The financial statements are prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value.The financial statements are presented in sterling which is the functional currency of the charity and rounded to the nearest £.
The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.
## **(b) Funds**
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.
Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The cost of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.
## **(c) Income recognition**
All incoming resources are included in the Statement of Financial Activities (SoFA) when the charity is legally entitled to the income after any performance conditions have been met, the amount can be measured reliably, and it is probable that the income will be received.
For donations to be recognised the charity will have been notified of the amounts and the settlement date in writing. If there are conditions attached to the donation and this requires a level of performance before entitlement can be obtained, then income is deferred until those conditions are fully met or the fulfilment of those conditions is within the control of the charity, and it is probable that they will be fulfilled.
Donated facilities and donated professional services are recognised in income at their fair value when their economic benefit is probable, it can be measured reliably, and the charity has control over the item. Fair value is determined on the basis of the value of the gift to the charity. For example, the amount the charity would be willing to pay in the open market for such facilities and services. A corresponding amount is recognised in expenditure.
8
**Green Door**
## **Year Ended 31 August 2025**
## **Notes to the Financial Statements**
## **(c) Income recognition (continued)**
No amount is included in the financial statements for volunteer time in line with the SORP. Further detail is given in the Trustees’ Annual Report.
Where practicable, gifts in kind donated for distribution to the beneficiaries of the charity are included in stock and donations in the financial statements upon receipt. If it is impracticable to assess the fair value at receipt or if the costs to undertake such a valuation outweigh any benefits, then the fair value is recognised as a component of donations when it is distributed, and an equivalent amount recognised as charitable expenditure.
Fixed asset gifts in kind are recognised when receivable and are included at fair value. They are not deferred over the life of the asset.
Income from government and other grants are recognised at fair value when the charity has entitlement after any performance conditions have been met, it is probable that the income will be received, and the amount can be measured reliably. If entitlement is not met, then these amounts are deferred.
## **Expenditure recognition**
All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Expenditure is recognised where there is a legal or constructive obligation to make payments to third parties, it is probable that the settlement will be required, and the amount of the obligation can be measured reliably. It is categorised under the following headings:
- Expenditure on charitable activities includes all direct and indirect costs of delivering the objectives of the charity.
Irrecoverable VAT is charged as an expense against the activity for which expenditure arose.
## **(a) Support costs allocation**
Support costs are those that assist the work of the charity but do not directly represent charitable activities and include office costs and governance costs. They are incurred directly in support of expenditure on the objects of the charity. Where support costs cannot be directly attributed to particular headings, they have been allocated to cost of raising funds and expenditure on charitable activities on a basis consistent with use of the resources.
Fund-raising costs are those incurred in seeking voluntary contributions and do not include the costs of disseminating information in support of the charitable activities.
## **(b)Tangible fixed assets**
Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses.
Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset on a systematic basis over its expected useful life as follows:
Furniture, equipment and other 20% net book value per annum
9
**Green Door**
## **Year Ended 31 August 2025**
## **Notes to the Financial Statements**
## **(g) Debtors and creditors receivable / payable within one year**
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in expenditure.
## **(h) Impairment**
Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset’s cash generating unit, is estimated and compared to the carrying amount.Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.
## **(i) Leases**
Rentals payable and receivable under operating leases are charged to the SoFA on a straight- line basis over the period of the lease.
## **(j) Tax**
The charity is an exempt charity within the meaning of schedule 3 of the Charities Act 2011 and is considered to pass the tests set out in Paragraph 1 Schedule 6 Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes.
## **(k) Going concern**
The financial statements have been prepared on a going concern basis as the trustees believe that no material uncertainties exist. The trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements. The budgeted income and expenditure are sufficient with the level of reserves for the charity to be able to continue as a going concern.
## **2 Income from donations**
|Grants
Other donations|2025
£
58,371
1,001
59,372|2024
£
62,275
3,206|
|---|---|---|
|||65,481|
Income from donations was £59,372 (2024 - £65,481) of which £57,871 (2024 - £62,275) was attributable to restricted and £1,501 (2024 - £3,206) was attributable to unrestricted funds.
10
**Green Door**
## **Year Ended 31 August 2025**
## **Notes to the Financial Statements**
## **3 Income from charitable activities**
|In house activities
Contracts income
Outreach work
Outsourced activities
Membership fees and rent income|2025
£
32,156
-
-
868
150
33,174|2024
£
26,968
-
-
1,883
237|
|---|---|---|
|||29,088|
Income from charitable activities was £33,174 (2024 - £29,088) of which £33,174 (2024 - £29,088) was attributable to unrestricted funds.
## **4 Analysis of expenditure on charitable activities**
|Staf costs
Management costs
Volunteer costs
Hub costs
Activity costs
Publicity and promotion costs
Outreach costs
Sundry costs
Professional fees
Depreciation
Proft or loss on disposal of assets
Motor vehicle expenses
Premises expenses|2025
£
45,543
254
5,267
2,845
6,390
144
-
2,062
5,454
5,419
1,027
2,328
4,851
81,584|2024
£
48,548
195
5,494
3,292
7,816
582
-
1,239
3,993
5,689
-110
2,318
7,080|
|---|---|---|
|||86,136|
£60,355 (2024 - £71,518) of the above costs were attributable to restricted funds. £21,229 (2024 - £14,618) of the above costs were attributable to unrestricted funds.
## **5 Independent examiner’s remuneration**
The independent examiner’s remuneration amounts to an independent examination fee of £1,145 (2024 - £1,112).
## **6 Trustees' and key management personnel remuneration and expenses**
The trustees neither received nor waived any remuneration during the year (2024 - £Nil).
Graham Lamb received out of pocket travel expenses to the value of £535. (2024 - £Nil).
11
**Green Door**
## **Year Ended 31 August 2025**
## **Notes to the Financial Statements**
## **7 Staff costs**
The total staff costs were as follows:
|Wages and salaries
Pension costs|2025
£
44,256
1,287
45,543|2024
£
46,023
2,525|
|---|---|---|
|||48,548|
No employees received total employee benefits (excluding employer pension costs) of more than £60,000.
The average number of employees during the was 2 (2024 – 2).
## **8 Tangible fixed assets**
|Cost or valuation:
At 1 September 2024
Additions
Disposals
Revaluation
At 31 August 2025
Depreciation:
At 1 September 2024
Charge for the year
Impairment
Revaluation
Eliminated on disposals
At 31 August 2025
Net book value: At
31 August 2024
At 31 August 2025|Fixtures,
Equipment
& other
£
67,303
-
(3,919)
-|
|---|---|
||63,384|
||39,150
5,419
-
-
(2,892)|
||41,677|
||28,153|
||21,707|
The fixtures, equipment and other above at £67,303 include £4,445 stated at valuation on acquisition.
12
## **Green Door**
## **Year Ended 31 August 2025**
## **Notes to the Financial Statements**
## **9 Debtors**
||Trade debtors|
|---|---|
||Other debtors|
||Prepayments and accrued income|
|**10**|**Creditors: amounts falling due within one year.**|
Trade creditors Other creditors Accruals and deferred income
|2025
£
-
2,052
2,534
4,586
2025
£
-
1,395
1,636
3,031|2024
£
110
13
2,725|
|---|---|
||2,848|
||2024
£
-
1,963|
||1,963|
## **11 Fund reconciliation**
## **Unrestricted funds**
Unrestricted funds are represented by:
|Fixed assets
Net Current assets|2025
2024
£
£
10,572
14,531
96,815
79,409|
|---|---|
||107,387
93,940|
Unrestricted funds include the following designated funds:
||2025|2024|
|---|---|---|
||£|£|
|Minimum reserve fund|15,000|15,000|
13
**Green Door**
**Year Ended 31 August 2025**
## **Notes to the Financial Statements**
## **Fund reconciliation (continued)**
## **Restricted funds**
|Cycle fund Bikes
Visual Media Club
Wheels Turning
-
Salaries
-
Travel
-
Consultancy
-
Volunteers
-
Outdoor activities
CIF Moving Together
The National Lottery|Balance
at 2024
Income
Expenditure
Transfer
Balance
at 2025
£
£
£
£
£
314
2,285
777
-
-
263
-
7,435
2,547
57,871
63
335
139
-
-
53
1,385
509
57,871
251
1,950
638
-
-
210
-
6,050
2,038
-|
|---|---|
||13,622
57,871
60,355
11,137|
Restricted funds are represented by:
|Fixed assets
Net Current assets|2025
2024
£
£
11,137
13,622
-
-|
|---|---|
||11,137
13,622|
## **Fund descriptions**
## The Cycle Fund
An amount of money carried forward from the initial funding for the continuation of the services.
## The Bikes and Flooring Fund
Stoke on Trent City Council Community Investment Fund granted a sum of money to purchase office flooring and contribute to new cycles.
## The Wheels Turning Fund
A contribution by The Big Lottery towards spectator areas of the charity. This project has now been closed off.
## Reaching Communities
The National Lottery Community Fund awarded Green Door a partially funded project grant for core costs running until 31[st] August 2025.
14
## **Green Door**
## **Year Ended 31 August 2025**
## **Notes to the Financial Statements**
## **12 Financial instruments**
The carrying amounts of the charity’s financial instruments are as follows:
||2025|2024|
|---|---|---|
||£|£|
|Financial assets measured at amortised cost|4,586|2,835|
|Financial liabilities measured at amortised cost|3,031|1,963|
15