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2023-06-30-accounts

Charity number: 1184440

DOOR OF HOPE

UNAUDITED

TRUSTEES' REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2023

DOOR OF HOPE

CONTENTS

Page
Reference and Administrative Details of the Charity, its Trustees and Advisers 1
Trustees' Report 2 - 7
Independent Examiner's Report 8
Statement of Financial Activities 9
Balance Sheet 10
Notes to the Financial Statements 11 - 17

DOOR OF HOPE

REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 30 JUNE 2023

Trustees

Pauline Amy Goubert Rev Anthony Lawrence Kelton Rev Brian Cooper Richardson

Charity registered number 1184440

Principal office Links House Ferring Street West Sussex BN12 5JP

General Manager

Mr Simon Streeter

Page 1

DOOR OF HOPE

TRUSTEES' REPORT FOR THE YEAR ENDED 30 JUNE 2023

The Trustees present their annual report together with the financial statements of the DOOR OF HOPE for the year 1 July 2022 to 30 June 2023.

In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance 'Public benefit: running a charity (PB2)'. 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.

Page 2

DOOR OF HOPE

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2023

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.

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:

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.

Page 3

DOOR OF HOPE

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2023

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.

Review of the year

The year ending 30th June, 2023 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 ...

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.

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.

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.

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.

Page 4

DOOR OF HOPE

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2023

• 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.

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.

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.

Page 5

DOOR OF HOPE

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2023

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.

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.

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

The assets of the Charity are set out in the balance sheet. The trustees approve this figure as a reserve; a partreserve 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 endeavor to operate the Charity with economic wisdom. As in other years, project funding, accounting and reporting will remain under careful scrutiny.

Page 6

DOOR OF HOPE

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2023

a. 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. Further details regarding the adoption of the going concern basis can be found in the accounting policies.

Structure, governance and management

a. Constitution

DOOR OF HOPE is a registered charity, number 1184440, and is constituted under a Trust deed.

b. Methods of appointment or election of Trustees

The management of the Charity is the responsibility of the Trustees who are elected and co-opted under the terms of the Trust deed.

Statement of Trustees' responsibilities

The Trustees are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England & Wales 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 its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Charity's transactions and 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 Charity (Accounts and Reports) Regulations 2008 and the provisions of the Trust deed. They 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 order of the members of the board of Trustees on 31 August 2023 and signed on their behalf by:

Rev Brian Cooper Richardson

Page 7

DOOR OF HOPE

INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 30 JUNE 2023

Independent Examiner's Report to the Trustees of DOOR OF HOPE ('the Charity')

I report to the charity Trustees on my examination of the accounts of the Charity for the year ended 30 June 2023.

Responsibilities and Basis of Report

As the Trustees of the Charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 2011 Act').

I report in respect of my examination of the Charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent Examiner's Statement

Your attention is drawn to the fact that the Charity has prepared the accounts 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) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has been withdrawn.

I understand that this has been done in order for the accounts to provide a true and fair view in accordance with the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.

I have completed my examination. I confirm that no 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 the Charity as required by section 130 of the 2011 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.

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.

Signed:

Dated: 31 August 2023

Kolade Andrew Alli ACMA

10 Gatcombe Gardens

West End Hampshire

SO18 3NA

Page 8

DOOR OF HOPE

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 JUNE 2023

Note
Income from:
Charitable activities
2
Total income
Expenditure on:
Charitable activities
3
Total expenditure
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Net movement in funds
Total funds carried forward		 Unrestricted
funds
2023
£
70,395
70,395
64,914
64,914
5,481
106,242
5,481
111,723		 Total
funds
2023
£
70,395
70,395
64,914
64,914
5,481
106,242
5,481
111,723		 Total
funds
2022
£
100,647
100,647
76,162
76,162
24,485
81,757
24,485
106,242

The Statement of Financial Activities includes all gains and losses recognised in the year.

The notes on pages 11 to 17 form part of these financial statements.

Page 9

DOOR OF HOPE

BALANCE SHEET AS AT 30 JUNE 2023

Fixed assets
Note
Current assets
Cash at bank and in hand
Creditors: amounts falling due within one
year
6
Net current assets
Total assets less current liabilities
Net assets excluding pension asset
Total net assets
Charity funds
Restricted funds
7
Unrestricted funds
7
Total funds		 112,623
112,623
(900)		 2023
£
-
111,723
111,723
111,723
111,723
-
111,723
111,723		 107,142
107,142
(900)		 2022
£
-
106,242
106,242
106,242
106,242
-
106,242
106,242

The financial statements were approved and authorised for issue by the Trustees on 31 August 2023 and signed on their behalf by:

Rev Brian Cooper Richardson

The notes on pages 11 to 17 form part of these financial statements.

Page 10

DOOR OF HOPE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2023

1. Accounting policies

1.1 Basis of preparation of financial statements

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - 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), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.

The financial statements have been prepared to give a 'true and fair' view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair' view. This departure has involved following the Charities SORP (FRS 102) published in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.

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.

1.2 Income

All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

1.3 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use.

Expenditure on charitable activities is incurred on directly undertaking the activities which further the Charity's objectives, as well as any associated support costs.

All expenditure is inclusive of irrecoverable VAT.

1.4 Cash at bank and in hand

Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

Page 11

DOOR OF HOPE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2023

1. Accounting policies (continued)

1.5 Liabilities and provisions

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.

Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of Financial Activities as a finance cost.

1.6 Fund accounting

General funds are unrestricted funds which 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.

Page 12

DOOR OF HOPE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2023

2. Income from charitable activities 2. Income from charitable activities
Unrestricted
funds
Total		 Total
2022
£
98,293
2,354
0
0
0
0
100,647
General
2023
£
£
Donations 41,680
41,680
Bag of Education 4,713
4,713
Gift Aid tax reclaimed 7,786
7,786
Other Income 8,776
8,776
Interest Income 140
140
Grants Income 7,300
7,300
70,395
70,395

Page 13

DOOR OF HOPE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2023

3. Expenditure on charitable activities

3. Expenditure on charitable
activities
Unrestricted
funds		 Total Total
General 2023 2022
£ £ £
Expenditure on Ukraine Project Leader 20,587 20,587 33,033
Wages and salaries 24,397 24,397 26,160
Staff training 0 0 0
Expenditure on Bulgaria Project Leader 11,365 11,365 302
Expenditure on resources and gifts 150 150 650
Sundry expenses 481 481 0
Rent 1,100 1,100 1,200
Expenditure on Bags of Education 467 467 4,029
Humanitarian Relief 220 220 539
Ministry costs and support 0 0 3,695
Insurance 329 329 329
Printing, postage and stationery 2,425 2,425 2,093
Travel and subsistence 307 307 494
Independent examiner's fee 900 900 900
Legal and professional fees 893 893 0
Bank charges 122 122 50
Web Hosting & Internet 405 405 242
Advertising and promotion 396 396 843
Offce expenses 0 0 0
Accountancy Fees 275 275 0
64,914 64,914 76,162

Page 14

DOOR OF HOPE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2023

4. Independent examiner's remuneration

2023 2022
£ £
Fees payable to the Charity's independent examiner for the independent
examination of the Charity's annual accounts 900 900

5. Trustees' remuneration and expenses

During the year, no Trustees received any remuneration or other benefits (2022 - £NIL) .

During the year ended 30 June 2023, no Trustee expenses have been incurred (2022 - £NIL) .

6. Creditors: Amounts falling due within one year

2023 2022
£ £
Accruals and deferred income 900 900

Page 15

DOOR OF HOPE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2023

7. Statement of funds

Statement of funds - current year

Balance at
Balance at 1 30 June
July 2022 **Income ** Expenditure 2023
£ £ £ £
Unrestricted funds
General Funds 106,242 70,395 (64,914) 111,723

Page 16

DOOR OF HOPE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2023

7. Statement of funds (continued)

Statement of funds - prior year

Balance at
Balance at 30 June
1 July 2021 Income Expenditure 2022
£ £ £ £
Unrestricted funds
General Funds 81,757 100,647 (76,162) 106,242

Page 17