Annual Report and Financial Statements for the Year Ended 31 December 2020
## House Of The Open Door
Charity registration number: 1183268
Independent Examiners Ltd 2 Broadbridge Business Centre Delling Lane Bosham Chichester West Sussex PO18 8NF
## **HOUSE OF THE OPEN DOOR**
## **Contents**
|Reference and Administrative Details|1|
|---|---|
|Trustees' Report|2 to 5|
|Independent Examiner's Report|6|
|Statement of Financial Activities|7|
|Balance Sheet|8|
|Notes to the Financial Statements|9 to 16|
## **HOUSE OF THE OPEN DOOR**
## **Reference and Administrative Details**
**Trustees** Katharine Palka Derek Munday (resigned 19 March 2021) Michelle Moran (resigned 19 March 2021) Peter Moran (resigned 19 March 2021) Michael Mitton Silvie Jelinkova (appointed 19 March 2021) Rev John Proctor OBE (appointed 19 March 2021) John Trimming (appointed 19 March 2021) Lynda Watson (appointed 19 March 2021) Anna Sumpter (appointed 19 March 2021) Andrew Swinford (appointed 19 March 2021) **Principal Office** Childswickham House Buckland Road Childswickham Worcestershire WR12 7HH **Charity Registration** 1183268 **Number Independent Examiner** G W Schulz ACMA Independent Examiners Ltd 2 Broadbridge Business Centre Delling Lane Bosham Chichester West Sussex PO18 8NF **Bankers** Lloyds TSB plc 19 High Street Evesham Worcester WR11 4DQ CAF Bank Limited 25 Kings Hill Avenue West Malling Kent ME19 4JQ
Page 1
## **HOUSE OF THE OPEN DOOR**
## **Trustees' Report**
The trustees present the annual report together with the financial statements of the charity for the year ended 31 December 2020.
## **Structure, governance and management**
## _**Nature of governing document**_
House of the Open Door is constituted as a charitable incorporated organisation registered on 7 May 2019, charity number 1183268.
## _**Organisational structure**_
The trustees delegate the day to day management to an executive committee which meets on a regular basis.
## _**Risk Management**_
The trustees have assessed the major risks to which the Charity is exposed, in particular those related to the operations and finances of the Charity, and are satisfied that systems and procedures are in place to mitigate exposure to the major risks.
## **Objectives and activities**
## _**Objects and aims**_
The principal object of the charity is the advancement of the Christian religion.
The trust operates as a religious community and provides retreats, instruction and support to a wide range of visitors. The trust is also involved in prison visiting, youth camps and overseas mission activities.
## _**Public benefit**_
The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.
## _**Grant making policies**_
The charity makes grants to a limited number of organisations in the UK and to a charity that operates an orphanage in Africa.
Page 2
## **HOUSE OF THE OPEN DOOR**
## **Trustees' Report**
## **Achievements and performance**
## _**Review of activities**_
Although for most of 2020 our normal activities were limited or completely suspended, the purpose of the Sabbatical “Pause” generated a good deal of work in addressing areas such as our structure, vision, leadership of the community, revision of our statutes, and the relationships between the various areas of responsibility. Also, at the beginning of the year the CIO trustees suggested that we change from being a foundation CIO to an Association CIO, allowing community members to act as trustees. Much work was done on this over the course of the year between the CIO Trustees, the community leadership team, and members of the community over numerous zoom meetings and emails. A new constitution was drawn up, and procedures and policies for areas such as health and safety, safeguarding, finance, and membership were highlighted as needing to be updated or redefined.
## _Fundraising: Covid Appeal_
In July we contacted all our friends and regular guests to ask for donations to help keep us going during the pandemic. We were overwhelmed by the generous support we received. The donations totalled almost £13,000, and some people also decided to give regular monthly amounts.
## _Discipleship Community_
Due to Covid restrictions we were unable to resume the Discipleship Community after the Sabbatical and we look forward to a time when we can again welcome young people to share in our community life.
## _The Retreat Centre_
The Retreat Centre was already opening up with a limited number of guests towards the end of our Sabbatical, however, Covid restrictions and lockdown meant that we had to close from the end of March. When restrictions permitted, we received guests for overnight and day visits according to Government guidelines.
A major outcome of our Sabbatical was that we felt the only viable way forward for the Retreat Centre was to offer self-catering accommodation rather than the full-board basis that we had previously offered, as the latter was very labour-intensive and manpower within the community was depleted. We had re-installed the kitchen in the Cottage in 2018, and a kitchen was reinstalled in the Retreat House in May/June in time for the lifting of restrictions. (This refurbishment was paid for by HOD Community Trust not the CIO.)
The feedback from guests was very favourable about the new arrangement, and they all said how much they still enjoyed coming to HOD. The intention is that when restrictions are completely lifted, and it is safe to do so, we will offer meals to day groups, and possibly to some overnight visitors.
## _Samaritans Inn fund_
The fund was not used in 2020.
Page 3
## **HOUSE OF THE OPEN DOOR**
## **Trustees' Report**
_St Saviour’s Church, Broadway, St Mary’s, Evesham and St Mary’s, Childswickham (Gloucestershire Church of England Diocese)_
Our involvement in the local Anglican and Catholic parishes continued when permitted.
## _Evesham Prayer Compass_
We continue our involvement with this local prayer initiative. Many of the Community and Associate members take part and are committed to praying for a specific hour a week. Again due to restrictions the regular meetings with members of various Churches in Evesham could not take place.
## _European Network of Communities (ENC)_
Our membership of the ENC continues, and one of our community members is on the ENC committee and another is involved in the ENC youth ministry. Committee meetings and the annual gathering of European communities took place via Zoom so that a degree of involvement and continuity was maintained.
## _Prison ministry_
Visits continued as normal to Bristol, Eastwood Park Ladies prison, Leyhill, and Long Lartin until the end March. After that Covid restrictions meant that we could no longer continue this ministry for the time being.
## _Friday night Prayer and Praise meetings_
These were due to start again after Easter however due to Covid we switched to holding the meetings on Zoom. However, despite being unable to physically get together, the unexpected benefit of Zoom meetings is that we have had people from further afield joining with us, including from overseas, and widening our range of contacts.
## _Men’s Breakfasts_
These continued as normal when permitted. At other times, the meetings were held on Zoom, sadly without the eggs and bacon! In fact the Mens’ Breakfasts have expanded, from being monthly gatherings for breakfast and prayer, to weekly on-line prayer events that have been very successful.
## _Retreats and Quiet Days_
Although we tried to organise and run some quiet days, these had to be cancelled due to Covid. It had been our hope to develop creative retreats using art and pottery.
## _Spiritual Direction_
Lynda and Gaetana continued to see Directees in their ministry of SD when possible.
## _Karibu Nyumbani (Welcome Home Ministries Tanzania)_
We continued to support Fiona and Ludmilla financially until June. With the lack of income from the Retreat Centre we felt this needed to come to an end. Fiona and Ludmilla fully understood this and were very appreciative that we had supported them over so many years since Karibu Nyumbani was set up. We now send a small monthly donation to the charity and continue in friendship and prayer support.
Page 4
## **HOUSE OF THE OPEN DOOR**
## **Trustees' Report**
## **Going concern**
After making appropriate enquiries, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. For this reason they continue to adopt the going concern basis in preparing the financial statements.
## **Statement of Trustees' Responsibilities**
The trustees are responsible for preparing the trustees' report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations. The law applicable to charities requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements 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 financial statements; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the constitution. The trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The annual report was approved by the trustees of the charity on 9 June 2021 and signed on its behalf by:
......................................... Lynda Watson Trustee
Page 5
## **HOUSE OF THE OPEN DOOR**
## **Independent Examiner's Report to the trustees of House Of The Open Door**
I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 December 2020 which are set out on pages 7 to 16.
## **Respective responsibilities of trustees and examiner**
As the charity’s trustees of House Of The Open Door 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 examination of the House Of The Open Door's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Independent examiner’s statement**
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of House Of The Open Door 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 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 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.
...................................... G W Schulz ACMA
Independent Examiners Ltd 2 Broadbridge Business Centre Delling Lane Bosham Chichester West Sussex PO18 8NF
9 June 2021
Page 6
## **HOUSE OF THE OPEN DOOR**
## **Statement of Financial Activities for the Year Ended 31 December 2020**
|**Note**
**Unrestricted**
**funds**
**£**
**Income and Endowments from:**
Donations and legacies
2
47,535
Charitable activities
3
14,627
Investment income
4
42
Total income
62,204
**Expenditure on:**
Charitable activities
5
90,318
Total expenditure
90,318
Net
(expenditure)/income
(28,114)
Transfer from
unincorporated charity
-
**Other recognised**
**gains and losses**
Gains/losses on disposal
of fixed assets
(112)
Net movement in funds
(28,226)
**Reconciliation of funds**
Total funds brought
forward
91,619
Total funds carried
forward
11
63,393|**Restricted**
**funds**
**£**
100
-
-
100
-
-
100
-
-
100
402
502|**Total**
**2020**
**£**
47,635
14,627
42
62,304
90,318
90,318
(28,014)
-
(112)
(28,126)
92,021
63,895|**Total**
**2019**
**£**
39,767
3,602
63|
|---|---|---|---|
||||43,432|
||||61,181|
||||61,181|
||||(17,749)
109,770
-|
||||92,021
-|
||||92,021|
The notes on pages 9 to 16 form an integral part of these financial statements. Page 7
## **HOUSE OF THE OPEN DOOR**
## **Balance Sheet as at 31 December 2020**
|**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**
**Funds of the charity:**
**Restricted income funds**
Restricted funds
**Unrestricted income funds**
Unrestricted funds
**Total funds**
11|**2020**
**£**
474
3,739
61,747
65,486
(2,065)
63,421
63,895
502
63,393
63,895|**2019**
**£**
2,279
20,569
76,214|
|---|---|---|
|||96,783
(7,041)|
|||89,742|
|||92,021|
|||402
91,619|
|||92,021|
The financial statements on pages 7 to 16 were approved by the trustees, and authorised for issue on 9 June 2021 and signed on their behalf by:
......................................... Lynda Watson Trustee
The notes on pages 9 to 16 form an integral part of these financial statements. Page 8
## **HOUSE OF THE OPEN DOOR**
## **Notes to the Financial Statements for the Year Ended 31 December 2020**
## **1 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 their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.
## **Basis of preparation**
House Of The Open Door meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.
## **Going concern**
The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.
## **Income and endowments**
Voluntary income including donations, gifts, legacies and grants that provide core funding or are of a general nature is recognised when the charity has entitlement to the income, it is probable that the income will be received and the amount can be measured with sufficient reliability.
## _**Donations and legacies**_
Donations and legacies are recognised on a receivable basis when receipt is probable and the amount can be reliably measured.
## _**Gift aid**_
Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
## **Expenditure**
All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category.
Page 9
## **HOUSE OF THE OPEN DOOR**
## **Notes to the Financial Statements for the Year Ended 31 December 2020**
## _**Charitable activities**_
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
## _**Grant provisions**_
Provisions for grants are made when the intention to make a grant has been communicated to the recipient but there is uncertainty about either the timing of the grant or the amount of grant payable.
## **Tangible fixed assets**
Individual fixed assets costing £500 or more are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
## **Depreciation and amortisation**
Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:
|**Asset class**|**Depreciation method and rate**|
|---|---|
|Motor vehicles|25% straight line|
|Fixtures and fittings|25% straight line|
|Computer equipment|33% straight line|
## **Trade debtors**
Trade and other debtors are recognised at the settlement amount 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 on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
## **Trade creditors**
Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.
Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.
Page 10
## **HOUSE OF THE OPEN DOOR**
## **Notes to the Financial Statements for the Year Ended 31 December 2020**
## **Borrowings**
Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the Statement of Financial Activities over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the charity has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.
## **Fund structure**
Unrestricted income funds are general funds that are available for use at the trustees's discretion in furtherance of the objectives of the charity.
Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.
## **2 Income from donations and legacies**
|Donations and legacies;
Donations
Gift aid reclaimed|**Unrestricted**
**funds**
**General**
**£**
45,500
2,035
47,535|**Restricted**
**funds**
**£**
100
-
100|**Total**
**2020**
**£**
45,600
2,035
47,635|**Total**
**2019**
**£**
39,467
300|
|---|---|---|---|---|
|||||39,767|
## **3 Income from charitable activities**
|**Unrestricted**
**funds**
**General**
**£**
Rent and other income
14,627|**Total**
**2020**
**£**
14,627|**Total**
**2019**
**£**
3,602|
|---|---|---|
Page 11
## **HOUSE OF THE OPEN DOOR**
## **Notes to the Financial Statements for the Year Ended 31 December 2020**
## **4 Investment income**
|Interest receivable and similar income;
Interest receivable on bank deposits
**5 Expenditure on charitable activities**
**Note**
Ministry expenses
Grounds
Food and household
Maintenance and renewals
Light and heat
Rent paid to Trust
Council tax and water
Insurance
Motor costs and travel
Telephone
Printing, stationery and office
Training
Legal and professional
Bank charges
Independent examination
Depreciation
Grant funding of activities
6|**Unrestricted**
**funds**
**General**
**£**
42
**Unrestricted**
**funds**
**General**
**£**
10,185
535
8,371
3,843
10,447
16,260
3,967
7,619
3,984
600
534
620
1,209
78
1,170
1,513
19,383
90,318|**Total**
**2020**
**£**
42
**Total**
**2020**
**£**
10,185
535
8,371
3,843
10,447
16,260
3,967
7,619
3,984
600
534
620
1,209
78
1,170
1,513
19,383
90,318|**Total**
**2019**
**£**
63|
|---|---|---|---|
||||**Total**
**2019**
**£**
8,386
743
8,535
2,126
7,126
11,260
7,132
4,862
5,247
515
200
480
185
35
1,170
1,587
1,592|
||||61,181|
Page 12
## **HOUSE OF THE OPEN DOOR**
## **Notes to the Financial Statements for the Year Ended 31 December 2020**
## **6 Grant-making**
## **Analysis of grants**
Grants
**Grants to institutions 2020 2019 £ £** 19,383 1,592
## **7 Trustees remuneration and expenses**
No trustees, nor any persons connected with them, have received any remuneration from the charity during the year.
No trustees have received any reimbursed expenses or any other benefits from the charity during the year.
## **8 Tangible fixed assets**
|**Cost**
At 1 January 2020
Disposals
At 31 December 2020
**Depreciation**
At 1 January 2020
Charge for the year
Eliminated on disposals
At 31 December 2020
**Net book value**
At 31 December 2020
At 31 December 2019|**Motor**
**vehicles**
**£**
23,946
(700)
23,246
23,654
-
(408)
23,246
-
292|**Computer**
**equipment**
**£**
5,030
-
5,030
5,030
-
-
5,030
-
-|**Fixtures**
**and fittings**
**£**
47,248
-
47,248
45,261
1,513
-
46,774
474
1,987|**Total**
**£**
76,224
(700)|
|---|---|---|---|---|
|||||75,524|
|||||73,945
1,513
(408)|
|||||75,050|
|||||474|
|||||2,279|
Page 13
## **HOUSE OF THE OPEN DOOR**
## **Notes to the Financial Statements for the Year Ended 31 December 2020**
## **9 Debtors**
|**9**
**Debtors**|||
|---|---|---|
|Due from Community Trust
Prepayments
Accrued income
Other debtors
**10 Creditors: amounts falling due within one year**
Accruals|**2020**
**£**
-
809
2,335
595
3,739
**2020**
**£**
2,065|**2019**
**£**
17,253
791
1,930
595|
|||20,569|
|||**2019**
**£**
7,041|
Page 14
## **HOUSE OF THE OPEN DOOR**
## **Notes to the Financial Statements for the Year Ended 31 December 2020**
## **11 Funds**
|**Unrestricted funds**
**_General_**
General Funds
**Restricted funds**
Samaritan's Inn Fund
**Total funds**
**Unrestricted funds**
**_General_**
General Funds
**Restricted funds**
Samaritan's Inn Fund
**Total funds**|**Balance**
**at 1**
**January**
**2020**
**£**
**Incoming**
**resources**
**£**
**Resources**
**expended**
**£**
**Other**
**recognised**
**gains/(losses)**
**£**
**Balance**
**at 31**
**December**
**2020**
**£**
91,619
47,754
(75,868)
(112)
63,393
402
100
-
-
502
92,021
47,854
(75,868)
(112)
63,895
**Incoming**
**resources**
**£**
**Resources**
**expended**
**£**
**Transfers**
**£**
**Balance at**
**31**
**December**
**2019**
**£**
39,965
(57,931)
109,585
91,619
217
-
185
402
40,182
(57,931)
109,770
92,021|**Balance**
**at 1**
**January**
**2020**
**£**
**Incoming**
**resources**
**£**
**Resources**
**expended**
**£**
**Other**
**recognised**
**gains/(losses)**
**£**
**Balance**
**at 31**
**December**
**2020**
**£**
91,619
47,754
(75,868)
(112)
63,393
402
100
-
-
502
92,021
47,854
(75,868)
(112)
63,895
**Incoming**
**resources**
**£**
**Resources**
**expended**
**£**
**Transfers**
**£**
**Balance at**
**31**
**December**
**2019**
**£**
39,965
(57,931)
109,585
91,619
217
-
185
402
40,182
(57,931)
109,770
92,021|
|---|---|---|
||||
|||92,021|
Page 15
## **HOUSE OF THE OPEN DOOR**
## **Notes to the Financial Statements for the Year Ended 31 December 2020**
## **12 Analysis of net assets between funds**
|Tangible fixed assets
Current assets
Current liabilities
Total net assets
Tangible fixed assets
Current assets
Current liabilities
Total net assets|**Unrestricted**
**funds**
**General**
**£**
474
64,984
(2,065)
63,393
**Unrestricted**
**funds**
**General**
**£**
2,279
96,381
(7,041)
91,619|**Restricted**
**funds**
**£**
-
502
-
502
**Restricted**
**funds**
**£**
-
402
-
402|**Total funds**
**at 31**
**December**
**2020**
**£**
474
65,486
(2,065)|
|---|---|---|---|
||||63,895|
||||**Total funds**
**at 31**
**December**
**2019**
**£**
2,279
96,783
(7,041)|
||||92,021|
Page 16