Charity registration number: 1184440
DOOR OF HOPE
Annual Report and Financial Statements
for the Year Ended 30 June 2022
Contents
| Reference and Administrative Details | 1 |
|---|---|
| Trustees' Report | 2 to 8 |
| Statement of Trustees' Responsibilities | 9 |
| Independent Examiner's Report | 10 |
| Statement of Financial Activities | 11 |
| Balance Sheet | 12 |
| Notes to the Financial Statements | 13 to 16 |
Reference and Administrative Details
Trustees
Pauline Amy Goubert Rev Anthony Lawrence Kelton Rev Brian Cooper Richardson
Rev Anthony Lawrence Kelton
Senior Management Team
Rev Philip Streeter, British Director Mr Simon Streeter, General Manager
Principal Office
Door of Hope Links House Ferring Street Ferring West Sussex BN12 5JP
Charity Registration Number
1184440
Bankers
Barclays Bank Romford and Barking Group Barking Essex IG11 8AT
Independent Examiner
Kolade Andrew Alli ACMA KARE Financial Management Consultants Ltd 10 Gatcombe Gardens West End, Hampshire SO18 3NA
Page 1
Trustees' Report
The trustees present the annual report together with the financial statements of the charity for the year ended 30 June 2022.
Objectives of the Charity
Door of Hope’s primary objective is to bring physical, educational, spiritual and economic aid to individuals and groups in distress through no direct fault of their own. Our primary emphasis is on children who are victims of political, social and economic pressures, as well as those whose lives are endangered by natural disasters.
Door of Hope is an interdenominational group of Christians as well as other individuals of various beliefs. These people work together to help people of any religious or non-religious persuasion to assist them in their needs.
Principal activities of the Charity
Door of Hope’s principal activities are to provide long term, sustained aid to distressed regions in Bulgaria and the Ukraine. Our principle aid programme consists of food, clothing, medical and dental care, and education. Door of Hope has also given in unexpected world disasters, e.g, the Tsunami catastrophe, and local geographical catastrophes in the countries that it supports. In the past, aid has been given in legal representation for persecuted minorities.
During the past year, Door of Hope’s main emphasis has concentrated on added assistance to projects and workers operating in the Ukraine war zone. Before the war, attention was given in the support of Orphanages, financial assistance in a child’s Criminal Detention Centre, the support of children with cerebral needs and assistance in the setting up of a school among marginalised gypsy children.
Past projects in Bulgaria, Door of Hope included financial help for the feeding of street children in Turkish gypsy communities. In one of these, schoolrooms have been created and an entire education system has been set up. Teacher training seminars have also been instituted where many of the children, for various reasons, have failed to become a part of state education. Our projects in this area have also included a well with pumped water, hygienic washing facilities, and agricultural training. Door of Hope has also provided dental treatment for the children, visits by a trained nurse for health inspections and the provision of vitamins (operated under professional guidance) for children who are under nourished. Practical guidance, training and direction is given to teenagers who are requiring first-time employment in a ninety percent high unemployment area.
In the past, Door of Hope has provided practical help and incentive for the inmates of three major prisons and seven in the Ukraine. This consists of mattresses for cells, reading materials, bee hives for the production of honey and professional guidance for prisoners who are about to be released.
Page 2
Trustees' Report
Co-operation with other groups
Door of Hope continues to recognise that it is a small Charity and cannot resolve all of the world’s problems and needs. In the past it has worked with other religious groups such as the Salvation Army, World Emergency Relief, Ukraine Christian Mission and is now closely tied to Ferring based (West Sussex) Link to Hope in order to fulfil its humanitarian directives.
Trustees’ Responsibilities
Door of Hope is aware of its requirements to prepare financial statements for each financial year. Statements which give a true and fair view of the state of affairs of the Charity, the net income, and application of expenditure for the past year. In presenting the financial statements, Door of Hope understands that the trustees are required to:
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Select suitable accounting policies and apply them consistently.
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Make judgements and estimates that are reasonable and prudent.
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State whether applicable accounting standards have been followed.
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Prepare the financial statements on an ongoing concern basis, unless it is
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inappropriate to presume that the Charity will continue its business.
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy, at any time, the financial position of the Charity. They are also responsible for safeguarding the assets of the Charity, and therefore for taking reasonable steps for prevention and detection of fraud and other irregularities.
Fund Raising
Door of Hope raises funds through a long established address list with bi-monthly mailings to donors as well as requests to other organisations, legacy requests and appeals on social media and grant funders. The letters include information on project needs, local geographical and educational information, current humanitarian issues and request for donation support. Door of Hope also endeavours to solicit grants from other societies, fund raising agencies and individual fund raising projects. Whenever possible, it seeks to raise public awareness through other media activities.
Protection of Charitable Assets
Door of Hope is aware of its responsibility to protect its Charitable assets in national economic trends and with care management. It is also aware that accountability infrastructures are essential to good stewardship.
Door of Hope requires reports and wherever possible, receipts from the areas of need that it supports. In the Ukraine and Bulgaria there are carefully chosen, part-time appointed Directors. Both Directors direct and facilitate Door of Hope’s humanitarian operations, thus insuring strictest honesty.
Page 3
Trustees' Report
Review of the year
The year ending 30[th] June, 2022 saw a satisfactory continuation of financial income. In spite of difficult times, for all Charities, Door of Hope has seen only short falls to the level of its income. Mailing regular donors has continued to receive response at an acceptable level. The trustees remain pleased, Door of Hope’s main project programmes have remained funded and there are no outstanding debts. It is anticipated that financial adjustments may have to be made in the coming financial year. Door of Hope earnestly wishes to maintain its major, long-term goals of feeding, educating and giving medical treatment to deprived children in the areas where it operates.
Door of Hope’s website continues to provide bi-monthly news and helpful information to the general public.
During the past year projected emphasis, practical assistance and moral development has been projected into the following areas of need ...
* July/August. 2021. “We are going on a Summer Holiday” appesal.
A summer special Door of Hope appeal outlining Door of Hope’s sponsoring of a summer camp for Ukraine’s deprived children. These children come from broken homes and orphanages.
- September/October. 2021. “Every Scar Carries a Story” appeal. A special medical appeal for a child with a serious long-term eye infection requiring urgent surgery. Due to Covid19, this child has been unable to find hospital space. Treatment is expensive, the parents having insufficient money to fund the cost of treatment. Door of Hope was able to fund medical costs when hospital space was finally found.
* November/December 2021. “Christmas Shoe Box” appeal)
Door of Hope’s yearly Christmas Shoe Box project together with an appeal to donors for families living near Ukraine’s war zone. In a ghetto areas of constant risk and danger, Christmas gift Shoe boxes are delivered to deprived families and the elderly
This letter provided information on Door of Hope’s projects among some of the poorest, marginalised people in Eastern Europe. Many of them existing in abysmal accommodation conditions.
Each year, Door of Hope (with the generous assistance of Link to Hope charity) endeavours to bring a measure of Christmas cheer to poor families – particularly the young and elderly. Around five thousand boxes are delivered to Bulgaria and the Ukraine. Each shoe box contains presents for child, mother and grandparent.
Page 4
Trustees' Report
- February/March. 2022. “Emergency Call to help a Threatened Country.”
War having broken out in Ukraine, Door of Hope immediately responded in supplying financial and practical assistance to its projects and workers. The war zone areas were described and an appeal made. Door of Hoe also arranged accommodation for mothers and small children in nearby Rumania and Poland.
• April/May. 2022. “Messages from the War Zone”
An up-date on the continuing devastation and suffering unfolding in Ukraine together with reports from Door of Hope workers actively assisting the less fortunate in their areas. Money has been provided to purchase food and medication for victims
- */June. 2022. “A Car for the War Zone”
This appeal letter presented the dire need of a reliable vehicle for one of Door of Hope’s workers who has been ferrying the elderly and disabled from war zone areas into less hazardous locations of relative safety. A very precarious job when he has to be aware of potential Russian snipers.
News Information
In its bi-monthly newsletters, as well as its financial appeal, whenever possible, Door of Hope endeavours to inform and educate its readers re: the geographical, social, economic and religious conditions in the areas where it is asking for donor support.
Door of Hope remains sensitive to the people who give financial support. They are NEVER pressurised by telephone calls or barraged with extra literature of an extravagant nature. The Charity has NEVER received a complaint in regards to coercion.
General Manager
As General Manager of Door of Hope on a freelance basis, Simon’s main duties include working on new annual and one-off fundraising initiatives and achieving their income targets; developing and maintaining key relationships, particularly amongst supporters and within organisations and schools; developing and managing ad hoc fundraising initiatives as well as sponsorships. Also assisting in the administration tasks of the Charity as well as website and social media development in order to recruit new supporters and develop new income streams.
Page 5
Trustees' Report
The aim of the General Manager has been to replace that income in the first years of his employment, this gives Door of Hope the opportunity and space to build long standing and effective income streams which means the role after three years has been to fund itself and be an income generator for the Charity leaving the initial legacy outlay intact.
Practical aid for the Ukraine and Bulgaria
Large deliveries of warm clothing and whenever possible, items of hygiene, are taken into these countries. Clothing and other general items are often transported in bulk to these countries via Link to Hope UK.
Each Christmas, working side by side with Link to Hope, Door of Hope anticipates delivering at least 2,500 shoe boxes to Bulgaria and 3000 to the Ukraine. Each shoebox contains practical and educational items for all family members.
Plans for the future
This coming Christmas, Door of Hope anticipates repeating its festive Shoe Box for families in the Ukraine. We are grateful for such an opportunity.
In the coming year, Door of Hope will attempt to support its on-going projects in Ukraine of hazardous war conditions in some areas. Emphasis has always been focused on education and practical humanitarian assistance.
In communities of extremely high unemployment, efforts have been made to encourage both old and young in further education: to assist whenever possible in job-finding and their individual training for practical employment in areas where they live. Door of Hope’s long term plans are to work closer together with Link to Hope Charity from which it receives annual financial assistance.
The Covid19 situation.
Due to ongoing virus conditions, Door of Hope conducts its trustees meetings on line via Zoom. Minutes of this meeting are available for inspection.
If possible, in anticipation of mitigating war conditions, Door of Hope plans on continuing its projects in …
Ukraine (Lviv)
Via our qualified and reliable Ukrainian Director and workers, money will be provided for the support of feeding centres, orphanages, youth camps, single parent families and assistance to young people who are serving sentences in a Youth Detention Prison and also criminal offenders in a main Security Prison. Help will include clothes, shoes, dental and sanitary items.
Door of Hope will continue to help disadvantaged mothers and children in an area that at the present time is at the bottom of the social scale.
Page 6
Trustees' Report
Ukraine (Kiev)
Door of Hopes plans on continuing its financial help for poor and single parent families possessing children inflicted with debilitating forms of Cerebral palsy. Our financial input enables the staff to arrange practical, therapeutic events for the children, plus educational aids.
Ukraine (Odessa and Karkov region)
Giving assistance to two small schools for gypsy children in ghetto areas where child education receives no encouragement from families.
Ukraine (Zaporozhie)
Door of Hope supports Haven of Hope, a social centre and church assisting the homeless and deprived who have had to escape from the Russian military zone.
People are assisted in finding homes, food and items of hygiene are provided, also medicine when available.
Ukraine (Kramatovsk/near war zone border)
Door of Hope provides assistance to Angel of Light, a centre for teaching and feeding children living near to the war zone border.
Ukraine (Lviv)
Projects continue in ghetto villages among the Roma people.
Page 7
Trustees' Report
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.
Bags of Education - continues its long-term objective to unlock the potential within these children, to create a safe learning centre and a moral framework for their lives. Also to develop a sense of personal worth within deprived conditions that will be of vital importance for their future, and the future of the community from where they come. When necessary, there will be renewed training of teachers and kindergarten staff together with the preparation of reliable materials and application resources. Door of Hope launched Bags for Education in 2018 . A project for providing a satchel full of educational necessities for children commencing school in the poor areas where they reside. This project continues to grow, particularly through schools, churches, groups and individuals.
Reserve Policy
At the end of the financial year, the charity held a cash balance of £107,142. The trustees approve this figure as a reserve; a part-reserve becoming available for use in any humanitarian crisis.
General
In spite of income being limited, the trustees are pleased with the function, running and development of Door of Hope. Once again, they see the coming year (in spite of economic, war and maybe virus restrictions), as one of cautious expansion in a Charity environment that has sensed financial constraint. Every month, we endeavour to operate the Charity with economic wisdom. As in other years, project funding, accounting and reporting will remain under careful scrutiny.
Page 8
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:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charities SORP;
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make judgements and estimates that are reasonable and prudent;
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state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
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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.
Approved by the trustees of the charity on 12 August 2022 and signed on its behalf by:
............................................................................................................................. Rev Brian Cooper Richardson Trustee
Page 9
Independent Examiner's Report to the trustees of DOOR OF HOPE
I report to the charity trustees on my examination of the accounts of the charity for the year ended 30 June 2022 which are set out on pages 11 to 16.
Respective responsibilities of trustees and examiner
As the charity’s trustees of DOOR OF HOPE 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 DOOR OF HOPE'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:
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accounting records were not kept in respect of DOOR OF HOPE as required by section 130 of the Act; or
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the accounts do not accord with those records; or
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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.
............................................................................................................................. Kolade Andrew Alli ACMA
Chartered Institute of Management Accountants UK
KARE Financial Management Consultants Ltd 10 Gatcombe Gardens West End, Hampshire SO18 3NA
12 August 2022
Page 10
Statement of Financial Activities for the Year Ended 30 June 2022
| Unrestricted funds Total 2022 Total 2021 |
Unrestricted funds Total 2022 Total 2021 |
|---|---|
| Note £ £ £ |
|
| Income and Endowments from: | |
| Charitable activities | 100,647 100,647 56,508 |
| Expenditure on: | |
| Charitable activities | (76,162) (76,162) (43,329) |
| Total expenditure | |
| (76,162) (76,162) (43,329) |
|
| Net income | |
| 24,485 24,485 13,179 |
|
| Gross transfers between funds | - - 3,799 |
| Net movement in funds | |
| 24,485 24,485 16,978 |
|
| Reconciliation of funds | |
| Total funds brought forward | |
| 81,757 81,757 64,779 |
|
| Total funds carried forward 7 |
|
| 106,242 106,242 81,757 |
All of the charity's activities derive from continuing operations during the above two periods.
The funds breakdown for 2021 is shown in note 7.
Page 11
(Registration number: 1184440) Balance Sheet as at 30 June 2022
| 2022 2021 |
2022 2021 |
|---|---|
| Note £ £ |
|
| Current assets | |
| Cash at bank and in hand 5 |
107,142 82,657 |
| Creditors: Amounts falling due within one year 6 |
|
| (900) (900) |
|
| Net assets | |
| 106,242 81,757 |
|
| Funds of the charity: | |
| Unrestricted income funds | |
| Unrestricted funds | 106,242 81,757 |
| Total funds 7 |
|
| 106,242 81,757 |
The financial statements on pages 11 to 16 were approved by the trustees, and authorised for issue on 12 August 2022 and signed on their behalf by:
.................................................................................................. Rev Brian Cooper Richardson Trustee
Page 12
Notes to the Financial Statements for the Year Ended 30 June 2022
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 2015) - (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
DOOR OF HOPE 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.
Exemption from preparing a cash flow statement
The charity opted to early adopt Bulletin 1 published on 2 February 2016 and have therefore not included a cash flow statement in these financial statements.
Going concern
The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.
them.
Page 13
Notes to the Financial Statements for the Year Ended 30 June 2022
Taxation
The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.
Fund structure
Unrestricted income funds are general funds that are available for use at the trustees’ discretion in furtherance of the objectives of the charity.
2 Income from charitable activities
| 2 Income from charitable activities | |
|---|---|
| Unrestricted | |
| funds Total Total |
|
| General 2022 2021 |
|
| £ £ £ |
|
| Donations for specified projects | 2,084 2,084 - |
| Donations for specified projects | 96,209 96,209 42,030 |
| Bag of Education | 2,354 2,354 3,722 |
| Gift Aid tax reclaimed | - - 6,756 |
| Chalk Cliff Trust | - - 4,000 |
| 100,647 100,647 56,508 |
Page 14
Notes to the Financial Statements for the Year Ended 30 June 2022
3 Expenditure on charitable activities
| 3 Expenditure on charitable activities | |
|---|---|
| Unrestricted | |
| funds Total Total |
|
| General 2022 2021 |
|
| Note | £ £ £ |
| Expenditure on Ukraine Project | |
| Leader | 33,033 33,033 14,017 |
| Wages and salaries | 26,160 26,160 18,200 |
| Staff training | - - 48 |
| Expenditure on Bulgaria Project | |
| Leader | 302 302 1,993 |
| Expenditure on resources and | |
| gifts | 650 650 350 |
| Sundry expenses | - - 575 |
| Rent | 1,200 1,200 - |
| Expenditure on Bags of | |
| Education | 4,029 4,029 1,883 |
| Humanitarian Relief | 539 539 - |
| Ministry costs and support | 3,695 3,695 1,255 |
| Insurance | 329 329 329 |
| Computer software and | |
| maintenance costs | 1,603 1,603 - |
| Printing, postage and stationery | 2,093 2,093 1,605 |
| Travel and subsistence | 494 494 751 |
| Independent examiner's fee | 900 900 900 |
| Legal and professional fees | - - 638 |
| Bank charges | 50 50 32 |
| Web Hosting & Internet | 242 242 266 |
| Advertising and promotion | 843 843 348 |
| Offce expenses | - - 139 |
| 76,162 76,162 43,329 |
Page 15
Notes to the Financial Statements for the Year Ended 30 June 2022
4 Taxation
The charity is a registered charity and is therefore exempt from taxation.
| The charity is a registered charity and is therefore exempt from taxation. | The charity is a registered charity and is therefore exempt from taxation. |
|---|---|
| 5 Cash and cash equivalents | |
| 2022 2021 |
|
| £ £ |
|
| Cash at bank 107,142 82,657 |
|
| 6 Creditors: amounts falling due within one year | |
| 2022 2021 |
|
| £ £ |
|
| Accruals | 900 900 |
| 7 Funds | |
| Balance at 1 July 2021 Incoming resources Resources expended Balance at 30 June 2022 |
|
| £ £ £ £ |
|
| Unrestricted funds | |
| General | 81,757 100,647 (76,162) 106,242 |
| Balance at Incoming Resources Balance at 30 June |
|
| 1 July 2020 resources expended Transfers 2021 |
|
| £ £ £ £ £ |
|
| Unrestricted funds | |
| General | |
| 64,779 56,508 (43,329) 3,799 81,757 |
Page 16