Annual Report and Financial Statements for the Year Ended 31 December 2021
## 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 15|
## **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 2021.
## **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.
## _**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.
## **Achievements and performance**
## _Discipleship Community_
Due to the uncertainty with the ongoing Covid situation we again did not plan to run this programme for young people wishing to experience community life and grow in their personal faith. However, from the end of September we agreed to welcome one young woman from Slovakia who had asked to stay with us. She joined us in our life, work and prayer. As she was our only “disciple”, the ‘course’ was very informal and bespoke. Her feedback was very positive, saying that she received what she was needing at the time and intended to return when we next run a full programme.
Page 2
## **HOUSE OF THE OPEN DOOR**
## **Trustees' Report**
## _The Retreat Centre_
At the beginning of the year when the country was in lock-down we were still able to welcome a few guests within the limits and exceptions to Covid restrictions, mainly clergy in need of retreat time. After lockdown bookings increased, and in Summer and Autumn we were fully booked. Guests came on individual or small group retreats, or for family holidays. Most catered for themselves, with a few exceptions when we agreed to provide meals. Self-catering seems to have been a popular option with our guests. We also welcomed a number of guests who came to get to know our community and joined us in our prayer life and mealtimes.
## _Samaritan’s Inn Fund_
The fund was used in 2021 to help one person who needed a retreat. As things open up more we expect the fund to be of help to more guests, and to encourage donations to the fund.
## _Fundraising_
To make giving donations easier we set up an option for donors to give through CAF Donate.
## _Involvement with local parishes and initiatives_
We continued our involvement at St Mary’s Childswickham, and when services were on, community members occasionally helped with input. One of the community members has also taken on the role of church warden. Some members also continue our involvement in St Mary’s RC Church in Evesham.
Some community members take part in the prayer initiative ‘Evesham Prayer Compass’. Others are part of Evesham Street Pastors who reach out to people and their needs during the night at weekends. Again these activities were dependent on what restrictions were in place at different times of the year.
## _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. Most of the committee meetings took place via Zoom and a degree of involvement and continuity was maintained. The annual gathering of European communities, as well as the leaders’ conference took place in person, and our members attended both of these gatherings.
## _Prison ministry_
Although the Covid restrictions in most areas of life were removed, we still weren’t able to resume our ministry in Bristol, Eastwood Park Ladies prison, Leyhill, and Long Lartin. However community members are very keen for this ministry to start up again as soon as possible.
Page 3
## **HOUSE OF THE OPEN DOOR**
## **Trustees' Report**
## _Friday night Prayer and Praise meetings and media_
In the Summer we resumed our Friday night meetings in the Tithe Barn, with our worship ministry and teaching sessions by guest speakers and community members. We also continued to transmit the meetings via Zoom, and the talks were recorded and shared on our YouTube account. This meant that we could still have people joining us from abroad, and welcome those not able to attend in person.
## _Men’s Breakfasts_
The meetings were mostly held on Zoom on a weekly basis and there were a couple of ‘real’ meetings with barbecue, prayer, talk and walk afterwards. These gatherings are much appreciated by the men who attend.
## _Retreats and Quiet Days_
Several Art Quiet Days and one two-day pottery retreat took place in 2021. Although not many attended, those who did were truly blessed by their time of quiet creativity and being together.
We are planning to develop our own led retreats as things are opening up.
## _Volunteers’ days and weekends_
These outdoor days began during lockdown and developed into a regular activity. Volunteers come every Thursday to work in the garden and on the allotment. They also have times of fellowship with community members – coffee in the morning and lunch. This activity provides a service to the local community by offering an opportunity for people to come together, to receive from one another, and from the land and beauty of nature.
There were two ‘Work & Fellowship weekends’, one in Summer and one in Autumn. Friends of community came to help with different tasks around the place and were blessed by the fellowship and prayer together in return.
## **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.
Page 4
## **HOUSE OF THE OPEN DOOR**
## **Trustees' Report**
## **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 27 June 2022 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 2021 which are set out on pages 7 to 15.
## **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
27 June 2022
Page 6
## **HOUSE OF THE OPEN DOOR**
## **Statement of Financial Activities for the Year Ended 31 December 2021**
|**Note**
**Unrestricted**
**funds**
**£**
**Income and Endowments from:**
Donations and legacies
2
74,086
Charitable activities
3
20,450
Investment income
4
5
Other income
5
4,800
Total income
99,341
**Expenditure on:**
Charitable activities
6
82,755
Total expenditure
82,755
Net
income/(expenditure)
16,586
Net movement in funds
16,586
**Reconciliation of funds**
Total funds brought
forward
63,393
Total funds carried
forward
12
79,979|**Restricted**
**funds**
**£**
125
-
-
-
125
80
80
45
45
502
547|**Total**
**2021**
**£**
74,211
20,450
5
4,800
99,466
82,835
82,835
16,631
16,631
63,895
80,526|**Total**
**2020**
**£**
47,635
14,627
42
-|
|---|---|---|---|
||||62,304|
||||90,430|
||||90,430|
||||(28,126)|
||||(28,126)
92,021|
||||63,895|
The notes on pages 9 to 15 form an integral part of these financial statements. Page 7
## **HOUSE OF THE OPEN DOOR**
## **Balance Sheet as at 31 December 2021**
|**Note**
**Fixed assets**
Tangible assets
9
**Current assets**
Debtors
10
Cash at bank and in hand
**Creditors: Amounts falling due within one year**
11
**Net current assets**
**Net assets**
**Funds of the charity:**
**Restricted income funds**
Restricted funds
**Unrestricted income funds**
Unrestricted funds
**Total funds**
12|**2021**
**£**
-
2,355
81,773
84,128
(3,602)
80,526
80,526
547
79,979
80,526|**2020**
**£**
474
3,739
61,747|
|---|---|---|
|||65,486
(2,065)|
|||63,421|
|||63,895|
|||502
63,393|
|||63,895|
The financial statements on pages 7 to 15 were approved by the trustees, and authorised for issue on 27 June 2022 and signed on their behalf by:
......................................... Lynda Watson Trustee
The notes on pages 9 to 15 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 2021**
## **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 2021**
## _**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|
## **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.
## **Liabilities**
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 company 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 2021**
## **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**
|**Unrestricted**
**funds**
**General**
**£**
Donations and legacies;
Donations
73,108
Gift aid reclaimed
978
74,086
**3 Income from charitable activities**
Rent and other income
**4 Investment income**
Interest receivable and similar income;
Interest receivable on bank deposits
**5 Other income**
Gains on sale of tangible fixed assets for
charity's own use|**Restricted**
**funds**
**£**
125
-
125
**Unrestricted**
**funds**
**General**
**£**
20,450
**Unrestricted**
**funds**
**General**
**£**
5
**Unrestricted**
**funds**
**General**
**£**
4,800|**Total**
**2021**
**£**
73,233
978
74,211
**Total**
**2021**
**£**
20,450
**Total**
**2021**
**£**
5
**Total**
**2021**
**£**
4,800|**Total**
**2020**
**£**
45,600
2,035|
|---|---|---|---|
||||47,635|
||||**Total**
**2020**
**£**
14,627|
||||**Total**
**2020**
**£**
42|
||||**Total**
**2020**
**£**
-|
Page 11
## **HOUSE OF THE OPEN DOOR**
## **Notes to the Financial Statements for the Year Ended 31 December 2021**
## **6 Expenditure on charitable activities**
|**Unrestricted**
**funds**
**Note**
**General**
**£**
Ministry expenses
4,574
Grounds
1,101
Food and household
9,109
Maintenance and renewals
2,082
Light and heat
11,810
Rent paid to Trust
29,040
Council tax and water
5,870
Insurance
9,872
Motor costs and travel
2,982
Telephone
633
Printing, stationery and office
874
Training
512
Legal and professional
180
Bank charges
97
Independent examination
1,170
Depreciation, amortisation and
other similar costs
474
Grant funding of activities
7
2,375
82,755|**Restricted**
**funds**
**£**
80
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
80|**Total**
**2021**
**£**
4,654
1,101
9,109
2,082
11,810
29,040
5,870
9,872
2,982
633
874
512
180
97
1,170
474
2,375
82,835|**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
1,625
19,383|
|---|---|---|---|
||||90,430|
## **7 Grant-making**
## **Analysis of grants**
Grants
|**Grants to **|**institutions**|
|---|---|
|**2021**|**2020**|
|**£**|**£**|
|2,375|19,383|
Page 12
## **HOUSE OF THE OPEN DOOR**
## **Notes to the Financial Statements for the Year Ended 31 December 2021**
## **8 Trustee and related party transactions**
No trustees, nor any persons connected with them, have received any remuneration from the charity during the year.
Gaetana Trimming, wife of John Trimming, a trustee, received £1,600 for providing housekeeping services (2020: £Nil).
The only other payments made to the trustees, or any person connected with them, consisted of reimbursements of expenditure incurred on behalf of the charity in furthering the charity's objects.
## **9 Tangible fixed assets**
|**Cost**
At 1 January 2021
Disposals
At 31 December 2021
**Depreciation**
At 1 January 2021
Charge for the year
Eliminated on disposals
At 31 December 2021
**Net book value**
At 31 December 2021
At 31 December 2020
**10 Debtors**
Prepayments
Accrued income
Other debtors|**Motor**
**vehicles**
**£**
23,246
(18,826)
4,420
23,246
-
(18,826)
4,420
-
-|**Computer**
**equipment**
**£**
5,030
-||**Fixtures**
**and fittings**
**£**
47,248
-
47,248
46,774
474
-
47,248
-
474
**2021**
**£**
809
951
595
2,355|**Fixtures**
**and fittings**
**£**
47,248
-
47,248
46,774
474
-
47,248
-
474
**2021**
**£**
809
951
595
2,355|**Total**
**£**
75,524
(18,826)
56,698
75,050
474
(18,826)
56,698
-
474
**2020**
**£**
809
2,335
595|
|---|---|---|---|---|---|---|
|||5,030||47,248|||
|||5,030
-
-||46,774
474
-|||
|||5,030||47,248|||
|||-||-|||
|||-||474|||
|||||**2021**
**£**
809
951
595
2,355|||
|||||||3,739|
Page 13
## **HOUSE OF THE OPEN DOOR**
## **Notes to the Financial Statements for the Year Ended 31 December 2021**
## **11 Creditors: amounts falling due within one year**
|Accruals
**12 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**|**2021**
**£**
**2020**
**£**
3,602
2,065
**Balance at**
**1 January**
**2021**
**£**
**Incoming**
**resources**
**£**
**Resources**
**expended**
**£**
**Balance at**
**31**
**December**
**2021**
**£**
63,393
79,041
(62,455)
79,979
502
125
(80)
547
63,895
79,166
(62,535)
80,526
**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|**2020**
**£**
2,065|**2020**
**£**
2,065|
|---|---|---|---|
|||**Balance at**
**31**
**December**
**2021**
**£**
79,979
547||
|||80,526||
||||63,895|
Page 14
## **HOUSE OF THE OPEN DOOR**
## **Notes to the Financial Statements for the Year Ended 31 December 2021**
## **13 Analysis of net assets between funds**
|Current assets
Current liabilities
Total net assets
Tangible fixed assets
Current assets
Current liabilities
Total net assets|**Unrestricted**
**funds**
**General**
**£**
83,581
(3,602)
79,979
**Unrestricted**
**funds**
**General**
**£**
474
64,984
(2,065)
63,393|**Restricted**
**funds**
**£**
547
-
547
**Restricted**
**funds**
**£**
-
502
-
502|**Total funds**
**at 31**
**December**
**2021**
**£**
84,128
(3,602)|
|---|---|---|---|
||||80,526|
||||**Total funds**
**at 31**
**December**
**2020**
**£**
474
65,486
(2,065)|
||||63,895|
Page 15