2023-12-31-accounts

Charity Registration No. 1125684 Scottish Charity Registration No. SC043710 Irlsh Charlty Rggl$tratlon No. 20140984 Company Reglstratlon No. 06327802 IEngland and Wales) OPEN DOORS WITH BROTHER ANDREW ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 Yshawgibbs accountants & buslness odvlsers

OPEN DOORS WITH BROTHERANDREW LEGAL AND ADMINISTRATIVE INFORMATION Trusts9S Mr R Mclntyre Mrs S Tyme Mr M Frost Mr J Bryson Mr B O Falegan MrA Cheung MrsAWalker S Mahtsni Mr G Bleasdale A F Hollshausen Dr E M Craig Miss AAverkiou C Thomson Ms L Wainwright J Fealherstone IResigned 22 June 20231 (Resigned 23 March 20231 IResigned 23 March 20231 IAppoinled 20 June 20241 IAppointed 20 June 20241 (Appointed 20 June 20241 Charity number 1125684 Company number 06327802 Rogl$ter&d offl¢g Telfer House Range Road Thlney OX29 OYN Audltors Shaw Gibbs (Audit) Limited 264 Banbury Road Oxford OX2 7DY

OPEN DOORS WITH BROTHERANDREW CONTENTS Page Trustees. report Independent auditorfs report 21-23 Stslemenl of financial activities 24 Balance sheet 25 Stslemenl of cash flows 26 Notes to the accounts 27-41

OPEN DOORS WITH BROTHERANDREW TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 DECEMBER 2023 The Directors submit their annual report and the audited financial stslemenls for the year ended 31 December 2023. The Directors have adopted the provisions of Ac¢ounling and Reporting by Charities. Slalement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 leffective 1 January 20191 (Charities SORP IFRS 10211 and the Financial Reporting Standard 102 in preparing the annual report and financial statements of the charity. Table of Contents 1. Section 1". Reporting on Focus & Performance 2. Section 2.. Reporting on Requirements 3. Section 3.. Statement of Directors, Responsibilities SECTION 1.. REPORTING ON FOCUS & PERFORMANCE 1.1 Introduction from the Board Chair. Andre Holtshausen Overvlew of the Year More than 365 million Christians face persecution and discrimination for their faith. That's one in seven Christians around the world, and they count a huge cost for following Jesus. The mission of Open Doors in the UK & Ireland is to raise prayer, advocacy and financial support from their church family to help persecuted Christians siand strong and know that they are not forgotten. Six Ihemalic campaign5 and three urgent appeals brought the needs of persecuted Christians lo light by focusing on a variety of issues, such as the vulnerability of Christian women who ale persecuted because of both their faith and their gender, and digital persecution in some parts of the world where surveillance technology is being used as a method for tsrgeling and pressuring Christians. The year kicked off with the Worfd Watch List campaign, the annual launchpad for our persecution research, and our focus on the top ten countries where following Jesus costs the most. We also launched Arise Afnca, a new four-year campaign supported by all Open Doors offi￿S around the worfd, calling on the global community lo acknowledge and act against the extreme violence against Christians in sU￿Saharan Africa. Appeals were launched for the devastated earthquake victims in Syria, Indian Christians caught up in violence in Manipur, and Pakistani Christians whose homes and churches were attacked by extremists. In all these campaigns, regular calls for prayer were made along with invitations lo give lo both the immediate and the long-lerm needs of victims and families. In the case of Syria, the Centres of Hope established in previous years wth the help of supporters through the Hope forthe Middle East campaign, were instrumental in assisting local communities. The PR and Media team has opened new doors within the mainstream media, wth coverage on LBC and S(y News among some firsts. The team also led training courses for Open Doors teams around the world, helping lo identify local spokespeople. Regular coverage in UK Christian media continues apace, including several one-off prograrnmes like Pause for Thought on BBC Radio 2. We connected with over 700 new churches and introduced a Church Engagement Team who engage via ph(￿e and email lo introduce, reconnect and thank churches for their support. The results have been encouraging with churches generously giving a total of £1.83 million and exceeding our expectations. The Advocacy team launched our annual World Watch List Advocacy Report in Parliament in January 2￿23, which was attended by 95 MPS and several Peers and civil servants. Other activity included a Parliamentary briefing on Intemalional Women's Day lo highlight ongoing rights violations against Christians In Iran, and a report by the All-Party Parliamentary Group IAPPGI on Freedom of Religion or Belief IFORBI on Nigeria, highlighting research on the religious dimension of the Violen￿ experienced by Nigerian Christians. In September, following attacks on Christians in the context of wder violence in Manipur, India, Open Doors contributed lo a panel event run by the APPG on FORB in Parliament. The team also worked with both the Conservative Christian Fellowship and Christians on the Left at party conferences.

OPEN DOORS WITH BROTHERANDREW TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED FOR THE YEAR ENDED 31 DECEMBER 2023 Following a year of global political and economic instsbility in 2022, 2023's income started Slow￿ but gained signifi¢anl pace following the Syria earthquake appeal in February. Although healthy against largels, by haI￿aY through the year income was muted again as the giving landscape continued to manifest the impact of the cost- of-living crisis. The UK charitable giving survey, Enthuse, showed that 540/0 of people surveyed in earfy 2023 felt financially worse off than the six months prior. By year-end we reached equivalence with 2021, our highest financial year lo date, seeing significant contribub'ons from Legacy gifts, churches and individual donors, and continued growth in our regular giving. Overall, the year saw very high levels of engagement from supporters in prayer, advocacy and donation asks, with an eslimaled 13 million people reached through our website, social media, media engagement, events and festivals, and over 1,000 organisalions connected for the first lime. We are thankful lo every Open Doors SLJPPOrter who continued to carry their persecuted family throughout 2023 wlh their gifts, prayers and actions, strengthening Christians to stand strong and share Jesus no matter the cost. 1.2 Goveming Instrument Open Doors wlh Brother Andrew is a charitsble company limited by guarantee and is incorporated under its Memorandum and Articles ofAssocialion. The charitable company was incorporated on 30 July 2007. On 1 January 2009 the charitable company look over the assets and activities of a charitable trust also known as Open Doors with Brother Andrew (registered charity number 2606001. 1.3 Management of the Charitable Company The Directors of the company are also the Trustees of the charitable activities. The Board of Directors, In consultation with the Chief Executive Officer, Henrietta Blyih, sel the strategic direction of the charity, agree financial plans and assess the risk implications. The specific skills and knowledge of Directors are ulilised within a Finance sub-committee which reviews, and makes recommendations lo, the Board on relevant areas. The Finance sub-committee of the Board also acts as an Audit sub-committee lo ensure proper oversighl of resources. Operational management of the charity has been delegated to the CEO who has in tum recruited a Leadership Team who together have specific responsibility for implementing strategy. Salaries for the CEO and President are set by the Trustees,. those of other members of the Leadership Team are set by the CEO. Salaries have also been bench-marked against similar-sized charities. For ease of definition, for the remainder of this report, Open Doors with Brother Andrew will be referred lo by ils working name 'Open Doors UK and Ireland, I'OD UK&I'I. The woddwide ministry of Open Doors will be referred to as'open Doors International, I'ODI'I. 1.4 Racruitmgnt and Appointment of Ngw Diractors (Trustwal Each Director serves for a minimum term of three years. Directors are selected to utilise their specific skills and experien￿ within the organisation. The skill sel of potential Board Directors is taken Into consideration before appointment lo ensure that financial, legal, HR, marketing, property, IT and business development skills are all represented. Cultural diversity and wder third Sector experience are also factors which the Board considers before appointment of Directors. Directors are recruited by a variety of means which may include iTwolvemenl as a supporter of the organisalion, personal recommendation, advertising in the charity's b￿mOnthlY magazine, on the website and through the Christian media. Prospective candidates are interviewed by the existing Directors in association with the CEO and are selected by nomination and a vote by the Board. All Directors must be ftjlly supportive of the Purpose Statement and Core Values of the organisation. 1.5 Induction and Training of Directors (Trustees) New Directors are provided wf(h Information about the charitable company together with copies of the Charity Commission's booklets for new trustees. Specific times are sel aside for training of new and existing Board members. New Directors are encouraged lo visit the offices of the charity al an early stage to familiarise themselves wvch the day-to-day operation of the organisalion and meet the staff.

OPEN DOORS WITH BROTHERANDREW TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED FOR THE YEAR ENDED 31 DECEMBER 2023 All Board members are expected to keep up lo dale in their own professional disciplines where this is appropriate. Board members are also encouraged to lake al least one overseas trip to see the work of Open Doors in the field. 1.8 Risk Management OD UK&I maintains a Risk Register that identifies the major risks lo which the charity is exposed. The Leadership Team regularly reviews the systems and procedures which are in place to manage those risks and reports lo the Board of Trustees. The register is reviewed on a quarterly basis by the Board. Key risks identified include loss of income and reputational risk. In addition, emergency action teams are in place to deal wth specific issues such as business conlinuily for buildings and IT, cyber-allacks and media response. 1.7 Fundraising, Data Protection and Safeguarding Policies OD UK&I has conducted a full review of fundraising, marketing and data protection practice, and safeguarding, and is committed not just lo legal compliance but to best practice and ongoing improvements. The organisalion Is registered with the slatulory body, the Fundraising Regulator, and athys seeks lo treat supporters and potential supporters in a manner that is respectful, accountsble and in keeping with our core values. 1.7.1 Fundraising At all times we seek.. To represent the needs of the persecuted church faithfully and accurately, based on credible research and true case studies, within the securty constraints Pla￿ upon our communications due to the sensitive nature of our field work., To raise funds only when we believe the likely income is matched by field needs., Never lo apply pressure- we have a clear policy not lo ask supporters for money over the phone., To communicate clearly about how our supporters, money wll be Ljsed., To ensure that all GiftAid conditions are met before claiming GiftAid in respect of a donation., and To ensure that fundraising pracb'ces are up to date with lalesl guidance from the Fundraising Regulator. 1.7.2 Dats protection We recognise that the personal data of our supporters is valuable and seek lo embody best practice in the way we gather, store and use supporters, data.. We aim to protect the confidentiality of personal infomiation and ensure rts security at all times including when dealing with banks and the postal service,. We aim lo comply with all aspects of the GDPR and UK Data Proledion Regulations including procedures to manage any possible breaches and improve ongoing controls., We do not pass on supporters, details to any other charity or other organisalions unless necessary, and in such instances, we have a data processing agreement In place, We do not purchase prospect supporters, data from third parties,. and I staff and key volunteers receive data protection training. 1.7.3 Safeguarding OD UK&I has a full safeguarding policy in place, as well as processes and practices, which are corknnually reviewed and improved as appropriate and with the support of experts in safeguarding. We have a named Safeguarding lead and adminislralive support who are fully trained In their roles. We delivered a training programme here In the UK and Ireland and worked with our international colleagues lo develop an online training tool for raising the awareness of safeguarding across the organisalion. We have also ernbedded Safeguarding in our travel processes ensuring alignment with our overall Safeguarding policy. We continually monitor developments in legislative requirements and have recenuy reviewed our policy lo ensure we are compliant wV(h what is required of us as an organisation.

OPEN DOORS WITH BROTHERANDREW TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED FOR THE YEAR ENDED 31 DECEMBER 2023 1.8 Monltorlng of Regulatory Actlvlty The OD UK&I Risk & Compliance OffI￿r is responsible for data protection and the Head of Marketing is responsible for keeping up to date with The Code of Fundraising Practice and associated guidelines aq well as ensuring all response deVI￿S and data capture forms comply wth the spirit and letter of data prOt￿tIOn guidelines. This includes full compliance with the General Data Protection RegulatlDn, GDPR125 May 20181. 1.9 Purpose Statement OD UK&I exists lo strengthen and equip Christians living under restriction or facing persecution because of their faith in Jesus Christ, and lo encourage their involvement in wodd evangelism by raising funds to.. Provide Bibles and Christian resources. leadership training, SOCii>economic development and advocacy services, and through intercessory prayer,. Prepare the body of Christ living in threatened or unstable areas lo face persecution and suffering., and Educate and mobilise the body of Christ living in the free world to identify wlh threatened and persecuted Christians and be actively involved in assisting them. 1.10 Revlew of Actlvltles and Future Developments In planning the activities for the year, the Directors have considered the Charity Commission's guidance on public benefit, in particular the specific guidance for charities for the advancement of religion. Established in 1970, OD UK&I is part of a global ministry lo persecuted Christians worldwide. As an integral part of Open Doors Inlernalional, it works alongside 27 other associated ministries. This family of ministries works to encourage, educate and mobilise the church in nations wlh greater freedom in sUPPOrt of persecuted Christians in over 70 countries around the world. 1.11 Maln Actlvltles The charitable activities of OD UK&I comprise generating funds, prayer and action to enable.. Provision of Bibles and Christian resources- Persecuted believers are anxious lo receive Bibles and Christian lileralure. Open Doors works lo meet this need through writing, translating, printing and dislribuling a wide range of items in various languages, induding children's Bibles, digital Bibles and discipleship Iileralure-, Tralnlng In leadershlp and dlsclpleshlp - Many leaders in the persecuted church lack theological education. Open Doors offers training in effective church leadership and dis¢ipling of others. all in the context of helping believers to grow in their faith and understanding, and to stand strong through the storm of persecution., Sustaining lives and supporting livelihoods Persecution often means that families lose their breadwnner to imprisonment or death,. violence forces them to flee or lose their livelihoods., discrimination make5 employment difficult. Open Doors brings practical support lo families, to wdow5, to orphans, lo the victims of violence or natural disaster., Ralslng awareness and encouraglng prayer- Publications and resources- printed, digrtal and audio- visual are produced to connect Christians in the UK and Ireland to the courageous faith of the persecuted church, raising awareness of their needs and providing specific information to encourage prayer, giving and action on behalf of our persecuted family. Awareness of the persecuted church is also raised through various media channels, with an emphasis on developing the influence of Open Doors th national news agencies., Engaglng and moblllslng the church - In the UK and Ireland, a programme of personal engagement and communication is designed lo initiate and deepen active concern for the persecuted church. This is delivered through staff activity, and Supported and resourced by volunteers, in churches and al Christian events.,

OPEN DOORS WITH BROTHERANDREW TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED FOR THE YEAR ENDED 31 DECEMBER 2023 Speaklng out In advocacy - Open Doors provides legal support for persecuted believers in the Field, as individuals and as groups. In the UK and Ireland, Open Doors seeks positive policy change through private diplomacy and public campaigning. including prompting Christians in the UK and Ireland lo write, petition and email people in power. These may include MPS, ministers, ambassadors and foreign governments., Encouraging and releasing the next generation Specific attention is given to infomiing and engaging children, youth and young people in prayerful action with the persecuted church through digital rnedia printed resources. The above activities are supported through direct expenditure in the United Kingdom and Ireland and through making grants lo the worldwide ministry of ODI for allocation to projects which meet the objectives of the charity. 1.12 Objectives for 2023 The five strategies priorities for the organisalion are as follows.. 1. Connect the UK&I church with the most peiseculed", 2. Serve the most persecuted, resourcing the global church experiencing the most extreme opposition and persecution., 3. Change policy and practice of freedom of religion and belief., 4. Grow faith,. and 5. Increase organisational effectiveness and effiaency. 1.13 Review of the Year 1.13.1 Raising Awareness and Encouraging Prayer Thematlc Campalgns World Watch List - In January we launched the Worfd Watch List campaign, focusing on the top ten countries where following Jesus costs the most. Despite an increase in violen￿, many Christians continue to take huge risks lo follow Jesus and share their faith. The campaign shared the story of Rebecca, a secret Open Doors fieldworker, working wth North Korean women refugees through underground networks in China. £749,000 was raised to provide spiritual and financial support to Christians living in the top len countries on the Wodd Watch List. Read more about how Open Doors supports Christians facing extreme persecution al See. Change. Our women's campaign was initiated in March 2019 in response lo Open Doors research which highlighted the vulnerability of Christian women around the worfd, who fa￿ perSeCUt￿n because of both their faith and their gender. The vision of the campaign is to ensure Ihat every woman who is persecuted is seen, valued and empowered to reach her God-given potential. In 2023, the campaign highlighted the hidden aspect of the persecution eXperIen￿d by millions of Christian women, by sharing the story of Sahar from Iran. We invited supporters lo donate to programmes providing trauma care and livelihood skills training for women, to pray using tailored resources and at dedicated events. and lo invite their MP lo a briefing on Gender Specific Religious Persecution. A total of £182,000 was raised. Read more about how Open Doors supports persecuted women at Arise Africa In May we launched a new four-year campaign calling for the global communty to acknowledge and act against extreme violence against Christians in sub-saharan Africa. Casting a spotlight on how the violence impacts young people in particular, we shared the story of A uba from Nigeria, where 14 people are killed for their faith every day. Open Doors believes that the solution lo the future of the sub-saharan African church lie5 in unity and standing together a5 one body. So we invited our supporters lo give to support the work of trauma care, education and relief aid in particular, and 8 lotsl of £522,000 was raised. We also ran a prayer campaign, an advoca¢y campaign to raise awareness in parliament, and an encouragement campaign lo frontline stsff or recipients of trauma c¥e in Nigeria. Read more about how Open Doors supports Christians in sub-saharan Africa al endoorsuk.or lariseafrica

OPEN DOORS WITH BROTHERANDREW TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED FOR THE YEAR ENDED 31 DECEMBER 2023 Mlddle East- Following the success of the Hope for the Middle East campaign from 201&2022, Open Doors ¢onlinues lo invest in Christians who choose lo stay in Syria and Iraq while also telling the stories of Christians across the wider region. Our primary aim for this campaign was lo bring lasting hope to the forgotten generation of young believers by sharing the story of Baher from Egypt who. like many young Christians in this region, faced discrimination in his community and his workplace. The campaign raised a total of £615,000 lo support believers in the Middle East with micro loans and training to improve employment prospects, as well as medical care and discipleship training lo grow faith. Read more about how Open Doors supports Christians in the Middle East al o endoorsuk.or Iho ewfor-th&middl&easl Digital Persecution In some parts of the world, digital technology is being used as a method for largeling and pressuring Christians who are seen as threats simply because they are public about their commitment lo Jesus. This campaign shared the story of Ming, a believer in China who was being monitored and spied on by the state. forcing him to take great risks to share the gospel and meet with other Christians. We invited supporters to help strengthen the underground church to remain a courageous ¥Mtness amid heightened digital surveillance by donating to provide Bibles, discipleship programmes and persecution training. The campaign raised £230,000. Read more about how Open Doors sUPPOrts Christians facing digital pers￿Ul10n al o endoorsuk.or ersecutio Chlldren at Chrlstmas - Open Doors believes that every child who is persecuted for their faith should be prolecled, provided for and given an education, to give them hope for the future and ensure the bng- term survival of the church. Our 2023 Christmas campaign highlighted how persecution can impact a child's place in their community and their access to education. and we shared the story of 7-year-old h￿inS Fasil and Ezana from Ethiopia who now have a brighter future thanks to a 'bridging school project, which provides a safe, fair education to children of all faith backgrounds. We invited supporters to give, act and pray so that they and other children like them would know that they are not alone this Christmas, bul they have a worldwde family who is supporting them. The campaign raised £777,000. Read more about how Open Doors supports children and families facing persecution at opolldo Oth9r Campalgns Emergency appeal.. Syria earthquake- The Syria earthquake appeal was launched in response to the despread devastation experienced by our brothers and sisters in the region. It raised £1.5 million to support partner churches in Syria and Turkey, serving desperate communities wth immediate relief and long-lerm rehabililalion. PaslorAbdullah, an Open Doors partner in Syiia shares, 'I'm so giateful to all of you who are standing wlh us as we go through this extraordinary time. Read more about how Open Doors is supporting Christians following the Syria earthquake al Urgent appeal: Manipur violence - An appeal was launched in response to the crisis fa￿d by many Christians in Manipur, India, followng an outbreak of ethno-religious violence which left around 150 believers dead and more than 50.000 Christians displaced. We asked supporters lo sland by their Indian brothers and sisters by praying and donating to provide emergency relief. A lolal of £142,000 was raised. Local partner Aniali testifies, .when the global church joins with us, prays and raises its voice, God delivers and protects us.. Read more about how Open Doors is responding lo the Manipur crisis at Urgent appeal.. Paklstsn attacks Christians around the world watched in horror as thousands of extremists stormed into a Christian community in Jaranwala. buming down churches and Christian homes. Open Doors partners are offering not just practical assistance in the region, but fellowship and hope. A call lo prayer was made lo supporters along with an invitation lo give both lo the immediate and the long-term needs of families. The appeal raised £103,000 and we continue to pray for the love and light of Christ lo shine brightly in Pakistsn. Read more about how Open Doors is standing with our persecuted family in Pakistan al

OPEN DOORS WITH BROTHERANDREW TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED FOR THE YEAR ENDED 31 DECEMBER 2023 Prayer Engagement Equipping supporters to pray is a key focus for Open Doors. Prayer is notoriously hard lo measure, and the full impact of our supporters, faithful prayers will not be known this side of eternity, but we trust that 'the earnest prayer of a righteoLJS person has great power and prodU￿S wonderful results, (James 5.'161. We continue lo produ￿ a range of print, digital and audio-visual prayer resources to help supporters and churches lo pray regularly for their persecuted family, such as a printed daily prayer diary, weekly emails and a bi-monthly video resource, which provide supporters wf(h up-lo-date prayer requests and answers lo prayer from the persecuted church. In 2023, this included prayer for topical issues such as the Nigerian elections, the impact of earthquakes in Syria and Turkey, the violence affecting believers in Manipur, India, and Jaranwala, Pakistan, and the ongoing conflict in Israel and Gaza. We also produced a number of prayer resources for churthes, youth and families, including a Prayer Passport to help children and families pray for the top 50 countries on the Worfd Watch List, and a Women's Worfd Cup wall chart to help young people pray during the FIFA Women's Worfd Cup for the five participating countries that are also on the World Vvatch List. In addition, we ran a number of prayer events during the year.. a prayer evening al Vvestminsler Chapel lo pray for the launch of the 2023 World Vvatch List,. an evening of prayer for Nigeria In lieu of the Nigeri￿ elections,. an online IDOP event in collaboration wth the Evangelical Alliance, CSW and Release International," a joint prayer evening wth Thy Kingdom Come lo pray for the most persecuted,. and several prayer webinars on topics such as digital persecution and children of the persecuted Church. Through these events we engaged over 10,000 people in praying for the most persecuted. PR and Media Activity The PR and Media team are working closely wth the Advocacy team as part of Advocacy and Public Affairs, slrenglhening our links lo Open Doors, campaigning and Influencing work. Former BBC West Africa bureau chief Caroline Duffield has opened new doors within the mainstream media. with coverage on LBC and Sky News among the 'firsls'. It has also allowed the team lo work closely with those launching the Anse Africa Campaign, which seeks lo raise the profile of stories from sub-saharan Africa. The three-strong team has also been contributing to the strength of fellow communications departments worf(thNide. Megan Titley has led several in- depth training courses for teams serving Open Doors around the world. As well as demystifying 'the media, and how to use it to tell your story, the courses have helped to identify potential spokespeople, some of whom have gone on lo speak on national radio. The team regularly prodU￿S or shares press releases for use for media departments around the world. Regular coverage in UK Christian media continues apace. In addition, Ben has been working with producers to make or contribute lo several new one-off programmes, short series, or regular devotional slots. One of these is on BBC Radio 2 for Chief Executive Henrietta Blyih. Major Donors We are thankful that supporters have risen lo the challenges in the field and decided to partner wlh Open Doors through large donations. These gifts have a unique ability lo accelerate and strengthen work in the field. Our Partnerships team take care to facililale a meaningful connection between major donors and our fieldwork in the spirit of Christian mulualily. In 2023, efforts have been made lo improve team operations, which has freed up relationship management time and has had a positive impact on growing genuine major donor involvemert. We are seeing the fruits of year-on-year relationship building as major donor gifts exceeded the 2023 largel and the size of gifts has gone up. The team continues to offer donors a direct connection with our field ministry through travel, having led group trips and connected individual donors to field teams for fellowship while they were on personal travel in the region. In addition, this group was invited lo intimate group webinars with persecuted Christians and regional fieldworkers for prayer and discussion lo help them connect more deeply and an open day with our board chair and CEO at our office in Wtney. We also connected visiting field teams with donors for fellowship and prayer in the UK.

OPEN DOORS WITH BROTHERANDREW TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED FOR THE YEAR ENDED 31 DECEMBER 2023 Legacles, Trusts. Grant4¥laklng Organlsatlons and In Memory Glvlng Due lo the departure of our previous Legacies Adminislralor, we began 2023 using a consultant lo kad our work in this area. By March we successfully transitioned to in-house processing with our new manager completing his accreditation. L￿acY income exceeded £1.5 million, the second highest amount in the past seven years. We received 99 payments with an average gift of £15,000. We closed 87 legacy files and opened 82 new, a significant rise on 2022, wth 49 closed and 55 opened. The Increase, in part, reflects improvements al HMCTS following the Covid-19 backlog. A large portion of legacy gifts continue lo come Irom supporters who have not notified us of their intention lo leave a gift. Ttusl Income was down on both 2022 and 2021, but in line wrth expectslions al 970A. A focus for 2024 is lo increase our applications, with a 20% increased largel covering grant making and family trusts. We Continue to offer In Memory giving options, both directly through our website and via secondary partners, MuchLoved.com. We continued to receive donations In Memory of Brother Andrew into 2023, while underlying In Memory held steady. 1.13.2 Engaging and Mobilising the Church Our focus for 2023 was lo extend our reach and develop new relationships and partnerships wth chLrches, networks and denominations whilst developing and slrenglhening the relationships we already have wlh churches across the UK and Ireland. We continued to grow faith, raise awareness. support, prayer and action for the persecuted church. We have a great team of church relationship managers, and we introduced a new Church Engagement Team of three people who phone and email churches lo introduce new churches lo the ministry, reconnect churches that have lapsed, and thank churches that have sent support. The results have been encouraging. Here are some highlights from the year.. Connected with over 700 new churches, spoke in 1,006 churches with 5,111 individual subscriptions, and exceeded our Income target with churches generously giving a lolal of £1.83 million Exhibited al twelve church leader conferences, Speaking al six of them, and Hea Woo from North Korea spoke lo thousands of leaders al the AOG Leaders conference and the HTB Leaders Conference at the Royal Albert Hall. Grew our caseload capacity lo over 5,000 ¢hur¢hes growing towards our vision of 10,000 churches giving, acting and praying for the persecuted chLJrch. Developed the church relations team recruiting a new lead role for the South of England and a replacement church development manager in Ireland 1.13.3 Speaking Out In Advocacy Open Doors launched ils annual World Watch List Report in Parliament in January 2023, hosted by the Rt Hon. Sir Stephen Timms MP. Ninety-five MPS attended the in-person launch along with several Peers and civil servants. This was after hosting the event online for years due lo the Covid-19 pandemic. In March 2023, Open Doors organised a briefing in Parliament to coincide with Intemational Women's Day and to highlight ongoing rights violations against Christians in Iran. The event was a panel discussion consisting of MPS, an Iranian church leader, and our CEO presenting the results of Open Doors, research on gender-specific religious persecution. After the event, a parfiamentary Earfy Day Motion on Freedom of Religion or Belief In Iran garnered 48 signatures from MPS. Open Doors also contributed lo a report by the All-Party Parliamentsry Group IAPPGI on Freedom of Religion or Belief on Nigeria. The APPG includes MPS and Peers from across Parliament. Entitled Nigeria.. Unfolding Genocide? Three yea￿ On, their report was an Ljpdate to the extensive APPG report on Nigeria published in 2020. In the submission to this inquiry, Open Doors had an opportunity to highlight recent research on the religious dimension of the violence experienced by Christians in Nigeria. In September, followng attacks on Christians In the context of wider violence in Manipur, India, Open Door5 contributed to a panel event run by the APPG on Freedom of Religion or Belief in Parliament. As part of this event, our CEO was able lo present Open Doors, research on allacks on women in Manipur which had a religious dimension.

OPEN DOORS WITH BROTHERANDREW TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED FOR THE YEAR ENDED 31 DECEMBER 2023 In October. Open Doors was able lo work with both the Conservative Christian Fellowship and Christians on the Left al paty conferences. We were a partner in a shared event with Christians on the Left al the La>our Paty Conference in Liverpool. We also hosted a prayer breakfast ¥hrith MPS wth the Conservative Christian Fellowship at the Conservative Paty conferen￿ chaired by the Prime Minister's Deputy Special Envoy for FORB, David Burrowes. 1.13.4 Encouraging and Releasing the Next Generation Youth In 2023 the youth team focused on maximising our reach in connecting directly wth young people and youth workers, creating ex￿lIent resources which inspire prayer and action on behalf of the persecuted Church, and laying foundations for growth in years to come. Over the year, we spoke to over 15,000 young people in a mix of settings, including youth groups, festivals, events and schools. We've recognised the way that interacting with the persecuted church challenges young people In regard to their own faith and the part they have lo play in the global church. Wlh this ti mind, we were intentional about ensuring the youth festivals we participated in had opportunities for young people lo hear from Open Doors intemalional speakers, with fantastic response. We have continued to develop Brave Faith Nights, an initiative which began in 2022, and have been humbled lo see the ongoing impact these events have on young people. These evenings are a great opportunity to gather youth groups to hear stories of brave faith from our persecuted family, to build brave faith here. They are linked to a youth discipleship resource, Brave Faith, which every young person gels as part of the event. These have been powerful limes when we have seen young people commrt to following Jesus for the first lime, and many more commit lo living out a braver faith in their contexts. As well as promoting Brave Faith, we spent the year developing an updated youth group version of Secret Church. This immersive and interactive session was launched at the National Youth Ministry Weekend as a featured resour￿ lo 750 youth leaders and has had lols of interest. In fact, all of our resour￿$ have been well received, especially our annual Youth World Watch List and Youth Leader Session Plan. and our ongoing Nano session plans, which take discipleship issues and looking at them throLJgh the lens of the persecuted church. Since many youth leaders are volunteers wth limited time to give, our free, ready to use resources are well ulilised. Laying foundations for the future look on a key part of our work this year. We secured a new fulklime team member for 2024 to ensure we are more effective in supporting youth groups in Northern Ireland and Scotland - two nations we have struggled lo build conne¢lions in. We continued to invest in our social media ar(1 digital Channels, developing a new youth website and lesling different forms of engagement through social media platforms. Wth change on the horizon, we focused on building and cementing our key partnerships so they endure beyond individual relationships. 2024 wll bring lols of change - shifts in the team make-up including new team members with increased scope, innovative resource development, and new opportunities lo share with a mass audience. We will look capilalise on the connections we have built in the la51 year, for instance, we have partnered with a festival in 2024 to co-brand our fundraising resource, Choose To Lose, encouraging young people lo choose lo lose something they love lo raise prayer and money for Christians who lose out for their decision lo folbw Jesus. We are also exploring partnerships wvch Christian influencers lo increase our reach on social media. We continue to explore the best ways to connect and communicate with a generation who are interested in faith, but cautious to commit.

OPEN DOORS WITH BROTHERANDREW TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED FOR THE YEAR ENDED 31 DECEMBER 2023 Young Adults Much of the activity for this demographic is built around growing relational equity with networks, organisalions and churches that have a young adult aLJdience, and developing resources that are tailored to this age group. This is a defining life stage, and the persecuted church can really speak into this in terms of growng faith and widening perspective to think beyond self and local issues. A lot of adivily cenlered around rolling out new initiatives to increase reach and effectiveness. For 2024, we are developing The Cost - a young adult campaign that will include a clear supporter journey, events in churches, a young adult weekend away, and new resource5 for small groups. In 2023 we ran three Activist courses. an online course lo increase awareness and generate action, which was attended by 58 young adu￿$. We hope lo grow this in the year ahead. The aim is lo engage this group and see more young adults continue their journey of support for the persecuted church by becoming regular givers, events volunteers and speakers. During this year we developed prayer resources based around the FIFA Women's Worfd Cup, teaming up wth a group of young adults lo help with the promotion. Over 2,000 print resources were ordered. Open Doors, Instsgram channel reached over 17,500 followers in 2023- around 700/0 of the audience are aged 1840. This has proved a useful platform lo grow connections with young adult church groups and individuals, such as recruilmenl for the Aclivisls course. The Young Adult team shared at a number of Christian festivals and events induding Word Alive Irunning seminars and after hour sessions, reaching a few hundred sludentsl, and David's Tent lan audience of around 5,000 mainly young aduV(s where we ran seminars and prayer sessions). We also developed our relationship wf(h UCCF- the Universities and Colleges Christian Union movement. 1.14 Other Flnanclal Matters During 2023, 90.10kn of our expenditure was spent on directly supporting and raising awareness and prayer for the persecuted church with 9.9% spent on generating voluntary income (compared to 7.79￿ in 20221. We have been blessed with the faithful and loyal commitment of our supporters who have continued their suppcrt for Christians facing persecution. Through stringent budgetary control, the Directors and Leadership Team seek lo minimise costs and maximise outcome. Key performance indicators are closely monitored to ensure that our persecuted family worfdwide receives the maximum benefit. We are grateful to God for the loyalty and faithfulness of each and every individual, group, church, ttusl and company that has supported us. 1.16 Related Partles The Chairman of Open Doors International's Board was also a member, until September 2021, and fomier chair of the board of OD UK&I. Details of transactions with ODI are induded in the notes to the accounts. 1.16 Reserves The Directors sel the reserves policy in cooperation with ODI. We seek lo maximise the amount of income we grant and hold our bank balances as low as is practical. In practice this has meant that during 2023 bank balances were kept al or below a level equivalent lo one month's operational expenditure. The ODI ￿serveS policy provides a financial back-up lo OD UK&I should il ever be needed, maintaining a prudent level of reserves to ensure stability and flexibility. 10-

OPEN DOORS WITH BROTHERANDREW TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED FOR THE YEAR ENDED 31 DECEMBER 2023 SECTION 2.. REPORTING ON REQUIREMENTS 2.1 TheApproach Taken The approach taken by OD UK&I with regards to fundraising activity covers a diverse mix of activity and channels using both in-house and volunteer fundraisers. 2.1.1 The types of fundraising we have carried out OD UK&I engages in the following types of fundraising aclivily.. Direct mail Digital social media. website, email Private major donors Grant making trusts, incl. family trusts Church donations Legacies In Memory giving Volunleer-led Community Fundraising Volunteer speakers lin churches and church events) Presen￿ al 3rd party events and festivals (main stage appeals and exhibitionldisplay stsnd presence) 2.1.2 Third parties involved in our fundraising OD UK&I engages the usage of volunteers and a donations service provider in raising funds. Donations Service Provider OD UK&I is registered wth Stewardship Giving Services I'Slewardship°I (Charity number.. 2347141, a charity service provider offering donors a roule lo causes in the UK. OD UK&I has a profile on the Stewardship websfce and is featured in Stewardship communications on an ad-hoc basis. Stewardship facilitates regular and one-off gifts on behalf of OD UK&I monthly. Volunteers Community fundr8ising- volunteers are encouraged via OD UK&I supporter communications to conduct activities like bake sales and sponsored runs to raise funds among friends, family and colleagues. Volunteer speakers - volunteers are given the opportunity lo speak on behalf of OD UK&I al churches and church events. Training and materials are provided al OD UK&I's cost. Events and festivals similar to the above, volLJnteers are able to represent OD UK&I at Christian festivals and events through a main stage appeal or by manning an exhibitionldisplay stand where they can engage directly wth potential supporters and encourage charitable giving. In all the above examples, donations are directed lo the Open Doors website, Stewardship, or their personal profile page on a third-party fundraising platform like JustGiving. 2.1.3 Regarding in-house fundraisers employed directly by the charty In addition to using volunteers, OD UK&I carries out fundraising by in-house fundraisers employed directly by the charity. This is in the form of the Director of Supporter Engagement who holds a fundraising strat￿Y and works with inlemal stakeholders across marketing communications, partnerships and strategic relations departments lo execute on the charity's fundraising obieclives. In addition, a fundraising consultsnl is employed to provide best- practice advice and guidance on campaigns.

OPEN DOORS WITH BROTHERANDREW TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED FOR THE YEAR ENDED 31 DECEMBER 2023 2.2 Voluntsry Schemes 2.2.1 Registration wth the Fundraising Regulator OD UK&I is a registered charity in England and Wales No. 1125684, Scotland SC043710 and Republic of Ireland 20140984. 2.2.2 Compliance Tmth the Code of Fundraisin Practi and how il supports our fundraising ath"vities Standards- All Fundraising Behavlour When Fundralslng General behavlour- Our fundraising activty is legal. open, honest and respecfful and we are polite to people at all times. We take care not to unfairly criticise or insult other people or organisations. We do notencourage adonorto cancel or change an existingdonationin favour of adonationto another charitable instilulion. Asking for support - We do not fundraise in a way that is an unreasonable intrusion on a person's privacy, Is unreasonably persislenl or places undue pressure on a person to donate. Vve do not continue lo ask a person for support if that person elearfy indicates- by word or gesture- that they tlo not want to continue to speak lo us. Informlng donors and treatlng people falrly - OD UK&I and the fundraising materials we use are not inaccurate, misleading Iby omission), or ambiguous Iby exaggeralionl. We lake great care lo ensure claims we make can be backed up by evidence, and regularly consult our team or field partners abroad to respond to supporter enquiries. Our international research is independently verified. Our fundraising meets equality law as it applies in England, Vvales, Scotland and Northern Ireland and we do not discriminate against people with characteristics protected under the law of these countries. We lake all reasonable steps lo Ireal a donor fairly, so that they can rnake an informed decision about their donation. We do not tske advantage of mistakes made by a donor. Vve do not exploit the Itusl, lack of knowledge, apparent need for care and support or vulnerable circumstances of any donor al any lime. Through our safeguarding policy and stsff training, we tske into account the needs of any possible who may be in vulnerable circumstan￿$ or need extra care and support lo make an infomied decision. This includes being mindful of age, physical and mental health, disability and learning difficulties. We do not take a donation if we know, or have good reason to believe, that a person lacks capacity to make a decision to donate or is in vulnerable circumstances which mean they may not be able lo make an informed deasion. If money would ever be taken from a person in such circumstances, OD UK&I will retum the money lo them immediately. We do not ask for regular donations from anyone aged under 18. Responslbllltles of Charltsble Instltutlons and Those Who Govem Them General duties - The Directors ITrusteesl take overall responsibility for the ftjndraising activities of OD UK&I, considering national guidance (including England, Scotland, Wales and Northern Ireland) when overseeing the fundraising activities and anyone else fundraising on our behalf. We act in the best interests of OD UK&I and are aware of possible conflicts between the duties we owe lo ourinslilulion and the duties or loyalties we have to others. Vve follow our inslilulion's conflicts procedures and disregard any other interests we have when making decisions relating lo the organisalion. We ensure that our lli &iLuiLn's assets and resources are used only for the purposes for which they were given. running affairs in line ￿rith our governing document, charity law and all other laws and regulations that apply. We act reasonably and careftjlly in all matters relating to fundraising. taking regular advice. and make it clear to all people fundraisin on our behalf that they must make sure that we receive all the money they have raised. We carefully consider the effect of controversial fundraising campaigns on our reputation. Accepting, refusing and returning donations- OD UK&I does not refuse or return donations, except in exceptional circumstances, honouring the donor's right to request a refund and keeping records of such decisions and reasons. We carry out due diligence on donors of all gifts of £10,000 and above, and work dosely with our banking partners lo ensure our financial regulatory compliance requirements are mel. 12-

OPEN DOORS WITH BROTHERANDREW TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED FOR THE YEAR ENDED 31 DECEMBER 2023 Complalnts and concerns about fundralslng Vve have a clear and publicly available complaints procedure which also applies lo third parties, volunteers and stsff. Complaints are investigated thoroughly and fairly. Using funds- All donations are used for the purpose for which they were given. We include statements saying what will happen to funds if we re￿1ve more than the lotal amount required. Accounting and reporting - OD UK&I follows all legal accounting requirements. Processing Personal Data General requirements for personal data - OD UK&I meets all legal requirements relating lo dats protection, including the Data Protection Act 2018,. the General Data Protection Regulation IGDPRI", and the Privacy and Electronic Communications IEC Direclivel Regulations IPECRI 2003, including the TPS requirements of the Telephone Preference Setvice (a. and any revisions to e-privacy legislation that result from the European Commission's review of PECR that began in 2017. We meet all duties to keep data confidential and don't share data if we have a legal duly lo keep il confidential, unless there is an overriding legal reason to do so. for example, if a court ordered us to release the data. We keep up to dale with guidance from the ICO and pay the dats protection fee lo the ICO. Storing and Maintaining personal data All materials are stored securely and in line with our obligations underdala protection law. Data kept abouldonorsis accurate and reflects their communication preferences, and we only keep il for as long as is necessary for the purposes we are processing it for and is allowed by law and public interest. Databases are accurate and up to dale and we don't send direct marketin lo people who have told us they don't want to receive it. lth stop sending communications addressed to people we know have died. Sharing and selling personal dats - We do not share or sell a person's personal data with any other organisalion unless we have a lawful basis lo share it or have the person's consent lo do so. Case studies when using a reaplife example of a person in a case study, we processlhal peison's personal data in line wlh the law. Vvhen 8 person has died, we get permission from that person's family or guardians. Sharlng and selllng personal data- We do not share personal data with any other organisation unless we have a lawful basis lo share il and Can prove that we meet the pro￿$$ing requirements. Consent for direct marketing communications OD UK&I gets a person'sconsentto send them direct markeling using clear and concise communications in line with data protection and processing relevant laws. Individuals are able to withdraw consent through unsubscribe options made available on every email. Individuals are able lo update their records and preferen￿S by contacting our Supporter Relations team al Info endoorsuk.or Consent statements are displayed in the same font size as text which asks for personal data. In cases where we have relied on legitimate interest as the lawful basis to process dats, we keep records of our decision-making to help show that we meet the conditions set out in the law. Requests from people to access thelr personal data When asked, we give people a copy of the personal datawe hold about them, including details of how we use it. Vvnere we hold a person's personal data to fulfil a contract or because we have their consent to process it, we make sure that the personal data can be easily moved, copied or transmilled from one computer system to another if the person asks us lo do this. Processing Donations OD UK&I uses policies and processes lo deal with donations covering cash, tills floats, receipts, cheques, card transactions, direct debits and Gift Aid. in line wth relevant laws. Stsndar(Is: Working With Others Volunteers Vve make sure that any guidan￿, information and support we give to volunteers is adequate and relevant lo the type of relationship I'on behalf of or 'in aid of'l that the volunteer has with us. We take reasonable steps to make sure that volunteers keep to standards on handling donations. With regards lo volunteer fundraising, we make sure that there are proper arrangements in place for money lo be transferred lo us quickly and efficiently. We refund volunteer expenses. We meet our legal duties on using the Disclosure and Barring Service, Disclosure Scotland or Access Nl checks. 13-

OPEN DOORS WITH BROTHERANDREW TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED FOR THE YEAR ENDED 31 DECEMBER 2023 Speclflc conslderatlons when worklng wlth 'on.behalf-of' voluntee We check Ihat'on-behalf-of volunleerfundraisers are suitsble to act as responsible people on our behalf. We store volunteers, contact information and other personal data in a way that meets the General Data Protection Regulation IGDPRI and the Data Protection Act 2018. Fundraising involving children We keep lo relevant age limf(s sel by law when organising fundraising activities, and make sure that our staff understand their responsibilities and what they must do in relation to activty organisers, the children taking part, and the parents or guardians of those children. We give the children or young people taking part, and their parents or guardians, guidance on how lo carry out fundraising safely and legally. We do not give children under 16 overall responsibility for handling money or responsibility for counting collected money. We only ¢onlacl children on school premises if we have the approval of the head teacher or a member of the school's staff chosen by the head teacher, and follow any procedures we have agreed with them. We get permission before taking or publishing photographs of children. standards: Specific Fundraising Methods Fundraising communications and advertisements We make sure all advertisements are legal, decent, honest and Irulhful, making sure that communications are suitable for the people they are aimed al. This includes, as relevant, Compliance lo the UK Code of Non-broadcasl Advertising and Direct and Promotional Marketing (CAP Code), the UK Code of Broadcast Advertising IBCAP Code), the Town and Country Planning Act 1990 las amended), the Control of Advertisements Regulations 2007 las amendedl issued under it. or the Highways Act 1980, the Town and Country Planning Iscodandl Act 1997, the Town and Country Planning (Control of Advertisements) Iscollandl Regulations 1984, as amended in 1992, and the Planning Icontrol of Advertisements) Regulations Northern Ireland 2015. Our marketing communications do not contain anything that is likely lo cause serious or widespread offen￿. We lake care lo avoid causing Offen￿ on the grounds of race, age, religion, sex, sexual orienlalion, or disability. Our literature includes all information that we have lo include by law, for example, registered charity status or number, full company name and registered office, as relevant. hen changing the details of real case studies le.g. when doing re-enactmenlsl we make this clear and can prove that the case study is representative of a real situation. We meet trademark and copyright law and make sure that we get pemiission to use images. logos and so on from the people or organisations who hold the rights to these. References in documents - We meet the requirements under the Companies ITrading Disclosures) Regulations 2008. We make sure all our business letters, correspondence, order forms and related documents le.g. bills, bills of exchange, promissory notes, endorsements, cheques, orders for money or goods signed on behalf of the charity, documents relating lo selling 01 buying an interest in land, invoices, receipts and lellers of credill, including our website, slate our registered company name, our company number, the place of registration, our registered office address, and that Ihecharilable inslilulion is a limvced company. We are registered on all fundraising notices, advertisements and documents issued by us. Fundraising by mail We do not send direct marketing mailings to people who have registered with the Mailing Preference servi￿ IMPSI unless we can show eviden￿ of a previous relationship with that person. We ulilise endosures (items or materials put inside a direct marketing communication sent by ail) lo strengthen our message, not to encourage donations because of financial guill or lo cause embarrassment. Fundraising by telephone OD UK&I does not engage in fundraising by phone, bul does lake donations via phone when contacted by supporters. Dlgltal- We ensure that our contact infomiation is easy lo find on our website. We meet the Privacy and Electronic Communications IEC Directive) Regulations 2003 las amended in 20111 and wider data protection requirements. We let users know that our websites uses cookies in prominent and understandable way lo ensure any user agreement to using cookies is suitably infomied. We clearly explain how we collect and use personal data through a privacy policy. Information about how we collect and use personal data is easily accessible from our website's home page and any page which collects personal data. Online fundraising platforms Third party fees (including payment transaction fees) levied on a donalion-by-donalion basis by fundraising platfomis we are engaged with, are in line with the fundraising code. Al this stage we are only involved with Stewardship. We do not allow the selling up of third-party fundraising pages on our website. 14-

OPEN DOORS WITH BROTHERANDREW TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED FOR THE YEAR ENDED 31 DECEMBER 2023 Payment servlces- We meet all legal requirements relating lo the Payment Services Regulations 2017 and all relevant financial services laws and regulations. Messages to moblle devlces OD UK&I does not send messages or raise funds via messages lo mobile deVi￿S. Bulk email- We do not send messages from a named person's email account. Events- OD UK&I did not engage in fundraising or challenge events, bul monies are given our staff or volunteers at awareness-raising events on occasion. Lotteries, prize competitions and free draws- We are not engaged in such activities. Grant-making bodies - We do not apply for slalutory funding such as EU or govemmenl grants but tlo receive grants from other organisalions. We are careful to follow the administrative requirements of the granl-making body regarding payment as well as reporting guidelines and requirements if they fomi conditions under a grant contract. Payroll giving and post-tax salary donations- We do not engage in this type of giving. Legacies- OD UK&I employs a full-lime legacy administrator. We do not provide legal advice or offer to act as executor and make it clear that the contents of our communications are not intended to be legal advi￿ from us. We provide suggested wording for legacies made to us and make sure that the suggested wording is accurate and that we are clearly identified. We do not currently communicate wrth legacy givers in-person, unless we are contscted directly. No third-party fundraiser5 are employed for legacy giving. We do not involve other charitable institutions in making a will and don't pay for wills with charity funds. After a legacy has been made, ongoing contact is maintsined only on the basis of the testator's slated inlerests. If asked, we do not explain to family members why they are not induded in a will, only why we need the legacy. In Legacy cases where conditions or restrictions apply, we follow the conditions outlined as well as relevant laws if the purpose has been fulfilled, already provided for, or can't be fulfilled., the money can no longer be used., or other suitability reslrainls are encountered. Vve respect the leslator's or their eslale's wishes about any public recognition of the gift. 2.3 Fallure to Comply wlth Scheme or Stsndard Outllned Above OD UK&I has complied fully wth the UK Fundraising Regulator's scheme, including payment of the voluntary annual Fundraising Levy. 2.4 Monitoring 3rd Parties OD UK&I engages the usage of volunteers and a donations service provider Islewardshipl in raising funds. Our relationship with Stewardship is managed through our Finance team. We train, monitor and support our volunteers through.. • a fulklime member of staff dedicated to Volunteer activity., an onboarding process which includes Information on the charity and its objectives., access to an information portal and printed resources., an annual volunteer training weekend. 2.5 Complalnts Recelved In the Last 12 Months During 2023 we received 12 complaints based on our activities for the purpose of fundraising. COm￿alntS are taken seriously and are dealt with by the Supporter Relations team. It is important that supporters feel listened to and understood, and that their feedback is dealt with. The Supporter Relations team takes care lo record any feedback that we receive from supporters and churches on their CRM records. This may be comments we receive via phone or email. This is a key part of our role since we connect with supporters on a daily basis. 15-

OPEN DOORS WITH BROTHERANDREW TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED FOR THE YEAR ENDED 31 DECEMBER 2023 The Supporter Relations team gauges the level of complaints as lo whether they are mild, moderate or extreme, and then adds the feedback onlo our CRM system to ensure il has been recorded and addressed lo the ￿le￿an1 slake holder or department. However, the timeframe in which a response is provided lo Complaints considers whether it is a low, medium or high priority. Below is a table which reflects how we gauge complaints by priority. Three.. low priority, Two.. rnedium priority and One.. high priority. Priority level Description of this type of Complaint How we will respond Three (Lowl A complaint will be considered level three (Lowl if il meets ALL the following criteria.. Supporter Relations will acknowledge the complaint within 48 working hours o receiving rt. The issue has only had a small effec on the supporter lil has not caused them personally any Inconvenien￿ o damage). There has been little or no damage lo Open Doors, reputation The supporter has not asked for their mplainl lo be passed on to anyone else There are no allegations of abuse D misconduct against a staff member o volunteer A complaint will also be priority level three if il is considered to be completely irrational and contrary lo widely accepted facts. This would only be the case in extreme examples. such as a supporter daiming North Korea doesn't exist. If Supporter Relations can resolve the complaint, they wll do so within one month of receiving it. If another team or member of stsff can resolve the complaint, Supporter Relations 11 infomi them of the complaint, and they will resolve it within one month, and Supporter Relations will inform the SUPPDrter of what has been done to resolve the issue. A resolution can be an immediate solution ID the problem le.g., sending a replacement for missing mailingl or a dear plan lo change a procedure or resource in future. If the issue cannot be resolved, Supporte Relations will inform the SLJPPOrter that this is the case. and explain why. wthin one month of receiving the complaint. 16-

OPEN DOORS WITH BROTHERANDREW TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED FOR THE YEAR ENDED 31 DECEMBER 2023 Two Imedluml A complaint will be considered level if I meets ANY of these criteria, bul does no meet the criteria to become a level one complaint.. Supporter Relations wll acknowledge the complaint within 48 working hours o receiving ((. If Supporter Relations can resolve the complaint. they will do so within Iwo weeks of receiving it. If another team or member of staff can resolve the complaint, Supporter Relations 11 pass the complaint lo them, and they 11 resolve f( within ￿ weeks, and Supporter Relations will infom the supporter of what has been done to resolve the issue. A resolution can be an immediate solution to the problem caused. or a clear plan to do things differenuy in future. Regardless of who is resolving the complaint, Supporter Relations will infomi the relevant staff of the complaint. Fo example, if il is a resource fulfilmen problem, the relevant person in direct marketing will be informed", if il's a complaint about a volunteer, the channel owner will be told lexcept accusations o misconduct see belowl. If the supporte has specifically asked fDr their complaint to be passed on lo another member of staff, then Supporter Relations wll do this. If the issue cannot be resolved, Supporte Relations will inform the supporter that this is the case, and explain why, wthin two weeks of receiving the complaint. Supporter Relations may ask for help from the Press team if appropriate. In some circumstances, it may appropriate for someone outside Supporter Relations to contact the supporter. This should be decided on a case-by-case basis, through a discussion between that member of stsff and Supporter Relations The issue has had a moderate level o effect on the supporter le.g., a problem with an order meant they didn't re￿1ve the resources they ordered in lime fo their Open Doors church service) The issue has the potential to have a small impact on Open Doors, reputation le.g.. Open Doors has published inaccurate information which may cause some people to lose trust in us) The supporter has asked for thei complaint to be passed on lo someone outside of Supporter Relations. 17-

OPEN DOORS WITH BROTHERANDREW TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED FOR THE YEAR ENDED 31 DECEMBER 2023 One (Hlgh A complaint will be considered priority level one if il meets any of these criteria". Supporter Relations will inform LT of the complaint within 48 working hours o receiving it. LT will decide whether or not lo also inform the trustees. LT will work with Supporter Relations and any other relevant staff to resolve th complaint as quickly as possible (ideally thin 3 daysl. The complaint musl be resolved within three days of receiving it. L or Supporter Relations will communicate lo the supporter how the complaint has been resolved. Vvhere possible, the resolution should include an immediate solution lo the problem. and a dear plan lo do things differently in future. Where this is not possible, either an immediate solution OR a plan lo do things differently in future should be found. Supporter Relations or LT will communicate lo the supporter about the resolution. If the issue cannot be resolved, Supporte Relations or LT ¥MII inform the supporter that this is the case. and explain why, within three days of receiving the complaint. Supporter Relations may ask for help from the Press team if appropriate. The issue had a major impact on the supporter le.g., they tried to donate £10 bLJt we took £1,000 by accident, which resulted in them being unable lo buy food, or going over-drawn) The issue has the potential to do significant reputational damage e.g., a volunteer speaker said something extremely inappropriate The supporter has specifically asked for their complaint to be passed on to the Leadership Team IL As reflected in the table above, al limes we involve colleagues from other departments in helping us respond lo a complaint, due lo their knowledge of the aiea the complaint relates to, or because il requires input from a member of the Leadership Team. Our aim is lo respond lo the supporter as soon as we are able. This is a key priority for us as we do not want supporters to be left wailing for a response. If time is needed lo research before responding, holding emails are sent lo acknowledge their feedback and let them know we are currently looking into it. On phone calls, if we are not able lo address the complaint there and then, we apologise, empalhise and thank them for reaching out lo us. To manage expectations, we make il clear that we wll Investigate further and gel back lo thèm as soon as we can. Vve check whether they would like a call back or an email rèsponse once we have an answer lo their complaint. A monthly report is Created for feedback and emailed out lo the Leadership Team and managers, so ihal they are aware of any issues that crop LJP. It is a transparent system which looks at the complaint, how it was dealt with, and the actions taken. A monthly meeting takes place with key stakeholders to address any issues or requests following on from the monthly report. This ensures all supporter complaints are looked at, addressed and reviewed as we discuss actions taken lo help and respond lo the supporter. 18-

OPEN DOORS WITH BROTHERANDREW TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED FOR THE YEAR ENDED 31 DECEMBER 2023 Actions taken in light of complaints received. include.. Listening and apologising lo supporters., If a response or answer cannot be given to the supporter straight away, we investigate the complaint further. 11 is made clear to supporters that we will be back In touch as soon as possible wth a response., Feedback is ¢￿ated on CRM lo ensure il is documented and gauged al the right priority level., Relevant departments and slake holders are made aware and involved in providing an explanation or solution where needed., Supporter Relations team contacts supporters with explanations or solutions,. Feedback on CRM is completed, including the actions taken and response from supporter," and Feedback is circulated in monthly report and addressed in monthly feedback meeting. 2.6 Vulnerable People OD UK&I has a Data Protection Policy and Privacy Notice lo inform people of their rights and protect them from unreasonable intrusion of their privacy. Members of the public can choose their level of Interaction with the organisalion, and our communications offer easy ways lo opt out of recèiving communications from us. We have a complaints procedure in place lo ensure any concerns can be communicated and addressed. We are members of the Direct hnarkeling Association and are Compliant with the Fundraising Code. making sure to follow its recommendations. We do not ask for money on inbound or outbound calls. Vulnerable supporters are flagged in our system for their protection. Donations from vulnerable supporters are insofar as possible returned. Our Policies are reviewed regularly and in consultation with experts in each discipline to ensure we exercise best practice and are compliant with the law. All stsff and volunteers receive training on Data Protection and those working on the phone are trained on how to engage wth vulnerable supporters (see process below). Vulnerable supporters We do not ask for money on any inbound or outbound phone calls. We don't pressure people into giving, if someone is not sure or talks of not having much money, we encourage them lo focus on prayer. If they are in5151enl on giving, we kindly suggest that they have 8 think and pray about it. We also suggest that they talk lo a family member or carer and call back the next day or so. This is lo prevent them from being pul in any financial difficulty. CRM alert messages are used lo help flag potential vulnerable supporters. This enables us lo be aware of previous conversations that link them to being potentially vulnerable. As part of the induction process for Supporter Relations, training is given Dn vulnerable supporters, signs lo look out for and how lo identify potential vulnerability. Supporter Relations have a Vulnerable Supporter guideline document which is looked at when joining the team and Is available for anyone who wants a refresher. We have a list of various organis81ions we can signpost where appropriate e.g. CAP, UCB prayer line, doctors, local church. We offer to pray with them. We do refreshers on vulnerable supporters as a team a couple of limes a year. If supporters Ivulnerable or not) want to unsubscribe from postal mail, Supporter Relations Team actions this immediately upon request. If we sense that a vulnerable supporter is finding il too much to receive our mailings, we gently suggest that perhaps il is best we remove them from our postsl communications. Vvhen unsubscribing supporters from postal mailings, we wam them that there could be one last lol of Post in the pipeline due to how long It tskes the mailing house lo update their detsils and depending on when they contact us. as the data pull for the next mailing could have already been captured and sent lo the mailing house ready lo send lo supporters on our postal subscription list. We then mark the contact preferences on their record lo say 'do not allow, for marketing post so that. going forwards, no more postal communications will be sent to them. We can also unsubscribe supporters from receiving OLJr emails. 19-

OPEN DOORS WITH BROTHERANDREW TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED FOR THE YEAR ENDED 31 DECEMBER 2023 If a supporter contacts us and requests that we sel up someone they know lo receive regular postal mailings or for ad-hoc resources, due to GDPR, we cannot do this without speaking to the individual concerned. We need people's pemiission lo send them anything which could be classed as marketing. If a supporter (vulnerable or not) requests to be removed from our system, we must follow the deletions process. If a supporter discloses a safeguarding concern and we need further advice, we speak to the safeguarding lead al OD UK&I or to Thirtyone."eight. Any safeguarding concerns are addressed in a safeguarding fomi which is then sent directly lo the safegLJarding lead. Al staff are asked to uphold OD UK&I's safeguarding policy. SECTION 3.. STATEMENT OF DIRECTORS, ITRUSTEESI RESPONSIBILITIES The Directors are responsible for preparing the Directors, Report and the financial statements In accordance wth applicable law and regulations. The Directors are responsible for the appointment of Independent Auditors to report on the accounts. This appointment is rèviewed pèriodically. Company law requires the Directors lo ensure financial stslements are prepared for each financial year. Under that law the Directors have elected lo prepare the financial slalements in a¢¢ordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable lawl. Under company law the Directors must not approve the financial statements unless they are satisfied that they give a true and fair view Df the slate of affairs of the company and the profit or loss of the company for that period. In preparing these financial stalemenls, the Directors are required to". Select suitable accounting policies and then apply them consistently., Make judgments and accounting eslimales that are reasonable and prudent., Slate whether applicable UK Accounting Stsndards have been followed, subject lo any material departures disclosed and explained in the financial slalemenls., Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business. The Directors are responsible for ensuring that adequate accounting records are kept that are sufficient to show and explain the company's Iransaclions, disclose wth reasonable accuracy al any lime the financial pos11ion of the company and enable them lo ensure that the financial stslemenls comply wlh the CompaniesAcl 2008. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. In so far as the Directors are aware.. There is no relevant audit information of which the charitable company's auditor is unaware,. and The Director5 have taken all steps that they ought lo have tsken lo make themselves aware of any relevant audit Information. Signed by order of the board. A F Holtshausen Chair of Trustees Dated.. .19.Aug'2024.. -20-

OPEN DOORS WITH BROTHERANDREW INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF OPEN DOORS WITH BROTHER ANDREW Oplnlon We have audited the financial statements of Open Doors with Brother Andrew (the 'charity'l for the year ended 31 December 2023 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and the notes lo the financial ststemenls, including a summary of significant accounting policies. The financial reporting framework that has been applied In their preparation is applicable law and United Kingdom Accounting Stsndards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Praclicel. In our opinion, the financial slatemenls.. give a true and fair view of the slate of the charitable Company's affairs as at 31 December 2023 and of its incoming resou￿8 and application of resou￿$. for the year then ended.. have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice, in accordance with FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland and have been prepared in accordance ¥Mth the requirements of the Companies Act 2006, the Charities and Trustee Investment (Scotlandl Act 2005 and regulation 8 of the Charities Accounts (Scotlandl Regulations 2006 las amended) and the CompaniesAct 2014 Ilrelandl. Basis for opinion We conducted our audit in accordan￿ with International Standards on Auditing IUK and Ireland) IISAS UK and Irelandll and applicable law. Our responsibilities under those stsndards are further described in the Auditorfs responsibilities for the audit of the financial slstemenls section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant lo our audit of the accounts in the UK and Ireland, including the FRC'S Ethical Standard and the ethical standard issued by the Irish Auditing and Accounting Supervisory Authority IIAASAI. and we have fulfilled our other ethical responsibilities in accordan￿ with these requirements. We believe that the aLJdit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Concluslon$ rglating to going concgrn In audrting the financial stalemenls, we have concluded that the Trustees, use of the going cOn￿M basis of accounting in the preparation of the finan¢i81 $18temenls is appropriate. Based on the work we have performed, we have not identified any material uncertainties relating lo events or conditions that, individually or collectively, may cast significant doubl on the charity's ability lo Continue as a going concern for a period of al least twelve months from ¥Nhen the financial slalements are authorised for issue. Our responsibilities and the responsibilities of the Trustees with respect to going concern are described in the relevant sections of this report. other information The other information comprises the information induded in the annual report other than the fina￿181 slalements and our auditor's report thereon. The Trustees are responsible for the other infomalion contsined within the annual report. Our opinion on the financial slalemenls does not cover the other infomiation and we do not express any fomi of assurance Conclusion Ihereon. Our responsibility is lo read the other infomiation and. in doing so, consider whether the other information is materially inconsistent wth the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such materigl inconsistencies or apparent material misstatements, we are required lo determine whether this gives rise to a material misstalemenl in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstalemenl of this other information, we are required to report that fact. We have nothing lo report in this regard. 21

OPEN DOORS WITH BROTHERANDREW INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF OPEN DOORS WITH BROTHER ANDREW Oplnlons on other matters prescrlbed by the Companles Act 2006 an(1 Companles Act 2014 In our opinion, based on the work undertaken in the course of the audit.. the infomiation given in the trustees. report lincorporaling the directors, report) for the financial year for which the financial statements are prepared is consistent with the financial statements,. and the trustees, report has been prepared in accordance ￿rith applicable legal requirements including the Companies Act 2014. Matters on which wg are required to report by exception We have nothing to report in respect of the followng mallers in relation lo which the Charities (Accounts and Reports) Regulations 2008 and the Chsrities Accounts IS¢oUandl Regulations 2006 las amended) and the Companies Act 2014 requi￿ us lo report lo you if, in our opinion". the information given in the financial statements is inconsislenl in any material respect ¥Mth the Trustees, report., or sufficient and proper aceounling Tecords have not been kept," or the financial slalements are not in agreement with the accounting records.. or we have not received all the information and explanations we require for our audit. Responsibilities of Trustees As explained more fully in the stslemenl of Trustees, responsibilities, the Trustees, who are also the directors of the charity for the purpose of company law, are responsible for the preparation of the financial slalemenls and for being satisfied that they give a true and fair view. and for SLJch internal control as the Trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the finanaal statements, the Trustees are responsible for assessing the charity's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Trustees either intend to liquidate the charitable Company or lo cease operations, or have no realistic altemalive but to do so. Auditor's responsibilities for the audit of the financial statements We have been appointed as auditor under section 144 of the Charities Act 2011 and section 4411 Ilcl of the Charities and Trustee Investment (Scollandl Act 2005 and report in accordan￿ with the Acts and relevant regulations made or having effect Ihereunder. Our objectives are lo obtain reasonable assurance about whether the financial slalements as a Who￿ are free from material misslatemenl, whether due lo fraud or error. and lo issue an audiloffs report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAS (UK and Ireland) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial slalements. Irregularities, induding fraud, are instances of non-compliance wf(h laws and regulations. We design prO￿dureS in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The specific procedures for this engagement and the extent to which these are capable of delecling itregularities, including fraud is detailèd ￿loW.. Al the planning stage of the audit, we gain an understanding of the laws and regulations which apply lo the charity and how the leadership team seek lo Comply with those laws and regulations. This helps us lo plan appropriate risk assessments. During the audit, we focus on relevant risk areas and review the compliance with the laws and regulations by making relevant enquiries from the leadership team and undertaking corroboration, for example by reviewing Board Minutes and other documentation. -22-

OPEN DOORS WITH BROTHERANDREW INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF OPEN DOORS WITH BROTHER ANDREW We assess the risk of material misslalement in the financial statements as a result of fraud and undertook the following procedures bul were not limited to.. Reviewing the controls sel in place by the leadership team, including the review of the charity's risk register., Making enquiries Df the leadership team as to whether they consider fraud or other irregLJlarity may have taken place, or where such Opportunity might exist, particularfy in temis of cash held physically by the charity., Challenging the leadership team's assumptions with regard lo accounting estimates such as legacy recognition and functional allocation of expenses., and Identifying and testing joumal entries, particulady those which appear lo be unusual by size or nature. Because of the inherent limitations of an audit, there is a risk that we wll not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial slalements, as we will be less likely lo become aware of instances of noTrc0mplian￿. The risk is also greater regarding irregularities occurring due lo fraud rather than error, as fraud involves Intentional concealment, forgery, collusion, omission or misrepre5entstson. A further description of our responsibilities for the audit of the financial statements Is located on the Financial Reporting Council's website al. http.Ilwww.frc.org.uklaudrtorsresponsibililies. This description fomis part of our auditorfs report. Use of our report This report is made solely to the charity's trustees, as a body, in accordance with part 4 of the Charities (Accounts and Reports) Regulations 2008 and regulation 10 of the Charities Accounts (Scollandl Regulations 2008 and section 391 of the Companies Act 2014. Our audit work has been undertaken so that we might stale lo the charity's trustees those matters we are required to slate to them in an auditors, report and for no other purpose. To the fullest extent petmitted by law, we do not accept or assume responsibility lo anyone other than the charity and the charity's ttuslees as a body, for our audit work, for this report, or for the opinions we have formed. Stephen Howard Neal (Senlor Statutory Audltorl for and on behalf of Shaw Gibbs {Auditl Limited 20 Aug 2024 Chartered Certified Accountants Statutory Auditor 264 Banbury Road Oxford OX2 7DY Shaw Gibbs IAuditl Limited is eligible for appointment as auditor of the charity by virtue of its eligibility for appointment as auditor of a company under section 1212 of the Companies Act 2006. -23-

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OPEN DOORS WITH BROTHERANDREW BALANCE SHEET AS AT 31 DECEMBER 2023 2023 2022 Notss Flxgd assets Tangible assets Investment properties 1,306,724 500,000 994,759 500,000 14 1,806,724 1,494,759 Current assets Debtors Investments Cash at bank and in hand 1,927,558 1,850,455 83,000 295,934 16 355.344 2,282,902 2,029,389 Creditors: amounts falling due within one year 17 307,767 324,844 Net current assets 1,975,135 1,704,545 Total assets less current Ilabllltles 3,781.859 3,199,304 Incom9 funds Designated funds Unrestricted funds 230,039 3,551.820 230,039 2,969,265 3,781,859 3,199,304 The financial slalements were approved by the board of directors and aulhorised for issue on 19 Au9. 2024 are signed on its behalf by.. and Trustee Company R9glstratlon No. 06327802 -25-

OPEN DOORS WITH BROTHERANDREW STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 DECEMBER 2023 2023 2022 Notes Cash flows from opgratlng actlvltlgs Cash generated from operations 24 348,521 74,714 Investing activities Purchase of tangible fixed assets Proceeds from disposal of investments Investment income re￿iVed 1383,0211 70,000 23,910 149,7421 2,284 Net cash u$9d In Investlng actlvltlgs 1289,1111 147,4581 Net ¢a$h used In flnanclng actlvltlfrs Net Increase In cash and cash equlvalents 59,410 27,256 Cash and cash equivalents at beginning of year 295,934 268,678 Cash and cash equivalents at end of year 355,344 295,934 -26-

OPEN DOORS WITH BROTHERANDREW NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 Accountlng pollcles Company information Open Doors with Brother Andrew is a private company limited by guarantee incorporated in England and Wales. The registered Offi￿ is Telfer House. Range Road, Witney, OX29 OYN. 1.1 Accountlng conventlon The accounts have been prepared in accordan￿ with Accounting and Reporting by Charities.. Statement of Recommended Practice applicable lo charities preparing their accounts In accordance wlh the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 leffeclive 1 January 20191 Icharities SORP IFRS 10211, the Charities Act 2011, the Companie5 Act 2006, the Chaiilies and Trustee Investment (Scollandl Act 2005 and regulation 8 of the Charities Accounts Iscollandl Regulations 2006 las amended) and the Companies Act 2014 Ilrelandl. The charity is a Public Benefrt Enlily as defined by FRS 102. The accounts are prepared in steding. which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £. 1.2 Golng concern At the time of approving the accounts the Trustees have a reasonable expedalion that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the Trustees. continue to adopt the going concern basis of accounting in preparing the accounts. 1.3 Charltable funds Unrestricted funds are available for use at the discretion of the Trustees in furtherance of the charitable objectives unless the funds have been designated for other purposes. Designated funds are transferred from unreslricled funds at the discretion of the Trustees and are sent lo Open Doors International for expenditure on the field. Reslricled ftjnds are subject to specifi¢ conditions by donors or grantors as to how they may be used. The purposes and uses of the reslri¢ted ftjnds are set out in the notes to the financial slalements. 1.4 Incoming resources Income is recognised when the charity is legally entitled lo il after any performance conditions have been met, the amounts can be measured reliably, and il is probable that income will be received. Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under GiftAid is recognised at the lime of the donation. For legacies, enlillemenl is taken as the eadier of the dale on which either". the ¢harily is aware that probate has been granted. the estate has been finalised and notification has been made by the executorlsl lo the Trust that a distribution will be made, or when a distribution is received from the estate. Re￿Ipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably and the charity has been notified of the executor's intention ID make a distribution. Vllhere legacies have been notified lo the charity, or the charity is aware of the granting of probate, and the criteria for Income recognition have not been mel, then the legacy is Irealed as a contingent asset and disclosed if material. All restricted gifts received are accumulated wfthin the UK and in accordance with an affiliation agreement drawn up in 2009, are remitted lo Open Doors International in accordance with a predetermined budget. The ultimate responsibility for the use of reslricled income is with Open Doors Inlernalional. Wrillen undertakings are obtsined from Open Doors International confirming that all expenditure is in accordance with the wishes of the donor. -27-

OPEN DOORS WITH BROTHERANDREW NOTES TO THE FINANCIAL STATEMENTS (CONTINUED FOR THE YEAR ENDED 31 DECEMBER 2023 A¢¢ounllng poll¢lg$ Icontlnuedl Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity., this is normally upon notification of the interest paid or payable by the bank. Income is measured at the fair value of the consideration received or receivable. 1.$ Resources &xpend8d Expenditure is recognised once there is a legal or constructive obligation to make a payment to a hird party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified as detailed klow. Support costs have been allocated lo the costs of raising funds and charitable activities either on a direct cost basis or apportioned on an appropriate basis. The administration costs, which are included in the support costs, are apportioned lo the costs of raising funds and charitsble activities based on the weighted average of raising funds and each charitable activity cc61, over the total relevant Costs. Govemance costs indude the slalutory costs of the charity such as the auditors. remuneration, Trustees. expenses and legal advice for the Trustees. These costs have been apportioned lo the costs of raising funds and charitable activities based on the weighted average of raising funds and each chaiilable activity cost, over the lotsl relevant costs. Expenditure is accounted for on an accruals basis so far as it is prudent to do so and is allocated lo the relevant category in accordance with internal guidelines agreed by the Trustees from time lo time. 1.6 Tangible fixed assets Tangible fixed assets are initially measured al cost and subsequently measured al cost. nel of depreciation and any impairment losses. with the exemption of freehold land that is not depreciated. Depreaation is recognised so as lo write off the cost or valuation of assets less their residual values over their useful lives on the following bases.. Freehold propety Computer Equipment Office Equipment Motor Vehicles 20kn per annum 20°A or 33°/o per annum 100A lo 330A per annum 250h per annum The gain or loss arising on the disposal of an asset is determined as the difference be￿een the sale prO￿edS and the carrying value of the asset, and is recognised in nel incDmellexpendrf(urel for the year. Part of the freehold propety is rented out. In line wth FRS 102 Se¢lion 16"Investmenl property the relevant part of the freehold property has been classified as an investment propety and accounted f￿ in line with Section 16. 1.7 Investment properties Investment property, which is propety held lo earn rentals andlor for capfftal appreciation, is initially recognised al cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measLJred at fair value at the reporting end dale. The surplus or defi¢il on revaluation is re¢ognised in the income and expenditure a￿ount. -28-

OPEN DOORS WITH BROTHERANDREW NOTES TO THE FINANCIAL STATEMENTS (CONTINUED FOR THE YEAR ENDED 31 DECEMBER 2023 A¢¢ounllng poll¢lg$ Icontlnuedl 1.8 Impairment of fixèd assgts Al each reporting end dale, the charity reviews the carrying atnounls of ils tangible assets lo determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is eslimaled in order to determine the extent of the impairment loss lif any). Recoverable amount is the higher of fair value less costs to sell and value in use. If the recoverable amount of an asset is estimated lo be less than its carrying amount, the carrying amount of the asset is redU￿d lo its recoverable amount. An impairment loss is recognised immediately in incomel expenditure for the year, unless the relevant asset is carried 81 a revalued amount, in which case the impaitment Ioss 15 Irealed as a revaluation decrease. Recognised impairment losses are reversed if. and only if, the reasons for the impairment loss have ceased lo apply. Where an impaimienl loss subsequently reverses, the carrying amount of the asset is increased lo the revised estimale of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset in prior years. A reversal of an impairment loss is recognised immediately, unless the relevant asset is carried in al a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase. 1.9 Cash and cash equivalents Cash and cash equivalents include cash in hand, deposits held al call with banks, other short-lerm liquid investments wlh original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown ¥Mthin borrowings in current liabilities. 1.10 Flnanclal Instruments The charity has elected to apply the provisions of Section 11 'Basic Financial Instruments, and Section 12 'other Financial Instruments Issues, of FRS 102 to all of its financial instruments. Financial Instruments are recognised when the charity becomes party lo the contractual provisions of the inslrumenl. Financial assets are offset, with the net amounts presented in the accounts, when there is a legally enfor¢eable right lo sel off the recognised amounts and there is an intention lo setue on a net basis or lo realise the asset and settle the liability simultsneously. 8aslc flnanclal assets Basic financial assets, which include trade and other debtors and cash and bank balan￿s, are initially measured at transaction pri￿ induding transaction costs and are subsequently carried at amortised cost using the effective inteiesl method unless the arrangement conslitules a financing tiansaction, where the transaction is measured al the present value of the futurè receipts discounted al a market rale of interest. Basic financial liabilities Basic financial liabilities, including trade and other creditors. are initially recognised at transaction price unless the arrangement conslilules a finan¢ing Iransaclion, where the debt instrument is measured al the present value of the future receipts discounted at a market rate of interest. Trade creditors are obligatlons lo pay for goods or ServI￿S that have been acquired in the ordinary course of operations from suppliers. Accounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current Iiabililies. Trade credrtors are iecognised initially al transaction pricè and subsequently measured al amortised cost using the effective interest method. -29-

OPEN DOORS WITH BROTHERANDREW NOTES TO THE FINANCIAL STATEMENTS (CONTINUED FOR THE YEAR ENDED 31 DECEMBER 2023 A¢¢ounllng poll¢lg$ Icontlnuedl Derecognition of financial liabilities Financial liabilities are derecognised when the charity's conlradual obligations expire or are discharged or cancelled. 1.11 Retirement benefits Payments to defined contribution retirement benefit ￿heMeS are charged as an expense as they fall due. 1.12 Leases Rentals payable under operating leases, including any lease in￿ntiveS re￿ived, are charged as an expense on a straight line basis over the lemi of the relevant lease. 1.13 Forelgn exchang& Assets and liabilities denominated in foreign currencies are translated into Sterling at the rate of exchange ruling at the balance sheet dale. Transactions incurred during the year are accounted for at the rate of exchange ruling al that time. Any gain or loss on foreign translation is taken lo the Statement of Financial Activities including the Income and ExpendilureAccount. 1.14 Taxation The charity is enlilled to receive refunds of income lax on grfts made under Gift Aid. Income lax refunds are accounted for in the period in which the donation was received and are allocated to the same project as the original gifts. 30-

OPEN DOORS WITH BROTHERANDREW NOTES TO THE FINANCIAL STATEMENTS (CONTINUED FOR THE YEAR ENDED 31 DECEMBER 2023 Crltlcal accountlng estlmatss and Judgements In the application of the charity's accounting policies, the Iruslees are required to make iudgemenls, estimates and assumptions about the Carrying amount of assets and liabilities that are not ieadily apparent from other sources. The eslimales and associated assumptions are based on historical experience and other factors that are Considered lo be relevant. Actual results may differ from these eslimales. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects cnly that period, or in the period of the revision and future periods where the revision affects both current and future periods. Critical judgements The following judgements lapart from those involving estimates) have had the most significant effect on amounts recognised in the financial slalements. Investment property valuatlon Investment property comprises of the Telfer House mixed-used property Iwarehousel- The fair value of the investment property Imixed-use property) was eslimaled by the Trustees by reference lo its fflarket value. A professional valuation of the property had been carried out by an independent firm of Chartered Surveyors in February 2020, by reference to the underlying market conditions and the market value of similar properties in the relevant area. The trustees estimate the fair value of the property at the date of the latest change in use to have increased by about 20°/0 from the 2020 professional valuation on a similar basis of market value, for its subsequent accounting as an investment property. The trustees believe that this is a materially correct representation of the fair value of the propety al the end of December 2023. 31

OPEN DOORS WITH BROTHERANDREW NOTES TO THE FINANCIAL STATEMENTS (CONTINUED FOR THE YEAR ENDED 31 DECEMBER 2023 Donatlons and legacles Unrestricted Designated Restricted funds funds funds Total 2023 Total 2022 Donations and gifts Legacies receivable 5,531,909 4,423,433 5,316,238 15,271,580 13,694,104 1,713,681 8,000 1,721,681 2,127,505 7,245,590 4,423,433 5,324,238 16,993,261 15,821,609 Investment income 2023 2022 Interest receivable 23,910 2,284 Incomlng rgsources from charltsble a￿1vItIeS Unrestrl¢ted Unrestrl¢ted funds funds general general 2023 2022 Other income Rentsl income 21 10,950 12,662 12,675 10,971 Net expenditure for the year Nel expenditure for the year is stated after auditors, remuneration for the audit of the financial statements of £20,34012022'. £11,280) and depreciation of £71,05312022.' £80,4661. 32-

OPEN DOORS WITH BROTHERANDREW NOTES TO THE FINANCIAL STATEMENTS (CONTINUED FOR THE YEAR ENDED 31 DECEMBER 2023 Allocatlon of govemance and support costs Governance Other Total Related Support costs allocat&d 2023 2023 2023 Cost type Staff costs Finance costs Depreaalion Building costs IT costs HR costs Other costs Loss on disposal of investments 43,705 20,340 1,026,394 1,070,099 97,238 117,578 71,053 71,053 181,302 181,302 226,838 226.838 87,454 87,454 8,935 11,277 13,000 13,000 2,342 Total 66,387 1,712,214 1,778,601 Al govemance Costs are mel from unreslricled funds. The staff costs have been allocated based on the lime spent on each aclivily. Govemance costs.. 2023 2022 Audit fees Professional fees Meeting expenses Staff costs 20,340 463 1,879 43,705 11,280 4,663 2.391 40,066 Total 66,387 58,400 Allocation of governance and support costs to charitable and fundraising activities: 2023 2022 Providing bibles and Christian lileralu Training for leadership and discipleship Raising awareness and encouraging prayer Sustaining lives, supporting livelihoods Speaking out in advocacy Engaging and mobilising the Church Preparing the next generation of supporters 113,718 111,973 391,488 440,382 188,395 137,502 575,500 449,053 138,402 112,688 173,814 156,449 22,072 20,525 Allocated lo charitable activities 1,603,387 1,428,572 located lo fundraising activities 175,214 119,752 Total 1,778,e01 1,548,324 33-

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OPEN DOORS WITH BROTHERANDREW NOTES TO THE FINANCIAL STATEMENTS (CONTINUED FOR THE YEAR ENDED 31 DECEMBER 2023 Prlor year adjustment In preparing the financial slalemenls for the year ended 31 December 2023, il was Identified that the charity did not recognise designated and restricted income and expenditure in accordance wlh the SORP. Consequently, the prior year designated and restricted income and expenditure have been restated to be in accordance to the SORP. The impact of this prior year adjustment on the fund a¢¢ounls and balan￿$ shown on the Statement of Financial Activities is £nil, also there is £nil effect on the Balance Sheet. 10 Employee$ During the year the charitable company employed the equivalent of 87 full lime slaff12022.' 781. The actual headcount was 10312022.. 931. There were reimbursed expenses to Trustees tolalling £73912022.. £1,136) in the financial year. There was no trustees, remuneration for the year ended 31 December 202312022.. £Nill. From January 2023 onwards all salaried staff were paid at least £12 an hour. This rate is ahead ofthe Oxford Living Wage of £11.35 sel by Oxford City Council and the real living wage set by the Real Living Inlage Foundation for areas outside London for 2023 at £10.90. The number of employees whose annual remuneration was £60,000 or more were". 2023 Number 2022 Number £60,000-£89,999 £80,000489,999 2023 2022 Wages and salaries Social security costs Pension costs 3,264,239 295,877 186,895 2,725,086 250,643 154,356 3,747,011 3,130,085 35-

OPEN DOORS WITH BROTHERANDREW NOTES TO THE FINANCIAL STATEMENTS (CONTINUED FOR THE YEAR ENDED 31 DECEMBER 2023 11 Related party transactlons Remuneration of key management personnel The remuneration of key management personnel, is as follows. 2023 2022 Aggregate compensation 442,787 415,761 Key management personnel is defined as the leadership team which ¢omprises.' CEO. Director of Strategic Relations, Director of People. CultLJre and Operations. Director of Advocacy and Public Relations, Director of Strategic Engagement and Director of Finance and Supporter Services. Aggregate compensation includes national Insuran￿ and pension contributions. Transactions with related parties During the year the charity received £nil 12022." £2,500) of rentsl income and £9,188 12022". £33,325) with respect lo staff secondmenl from Open Doors International, the woddwide ministry of all Open Doors affiliates. For the year ended 31 De￿mber 2023, the charity provided £9,747,67012022'. £9,599,711) of grants lo Open Doors International, in line with ils charitable objectives. No trustee was paid for providing services to the charity in 2023 or 2022. Eighl12022.' eighll Iruslees made donations, excluding gift aid, lo the charity lotslling £4,93512022.. £9,693). No guarantees have been given or received. 12 Ngt gaIn￿{lo$S&$I on Inv9$1mgnts Unrestrlcted Deslgnated funds funds general 2023 Totsl Totsl 2023 2023 2022 Gainlllossl on sale of investments Gain on revaluation of investmènt properties 113,0001 {13,0001 86,459 113,0001 113,0001 86,459 For the year ended 31 December 2022 86,459 86,459 36-

OPEN DOORS WITH BROTHERANDREW NOTES TO THE FINANCIAL STATEMENTS (CONTINUED FOR THE YEAR ENDED 31 DECEMBER 2023 13 Tanglble fixed assets Freehold PrO￿rty Cornputer E4uipment Motor vehicles Totsl Equipment Cost Al 1 January 2023 Additions Disposals 1,244,975 325,240 105,194 13,453 132,4941 121,998 44,328 10,990 1,483,157 383,021 132,4941 Al 31 December 2023 1,570,215 86,153 166,326 10,990 1,833,684 Depreciation and Impalrmont Al 1 January 2023 Depreaalion charged in the year Eliminated in respect of disposals 333,750 41,396 101,177 4,819 132,4941 42,484 24.838 10,990 488,401 71,053 132,4941 At 31 De￿mber 2023 375,146 73,502 67,322 10,990 526,960 Carrying amount Al 31 De￿mber 2023 1,195,069 12,651 99,004 1,306,724 Al 31 De￿mber 2022 911,226 4,018 79,515 994,759 14 Investment property 2023 Fair value At 1 January 2023 and 31 December 2023 500,000 15 Debtors 2023 2022 Amounts falling due within one year- Trade debtors Legacies receivable Accrued income from GiftAd donations Other debtors Prepayments and accrued income 3,001 1,546.436 279,693 7,578 90,850 686 1,346,549 245,062 11,133 47,025 1,927,558 1,650,455 16 Curront asset investments 2023 2022 Investment property held for sale 83,000 37-

OPEN DOORS WITH BROTHERANDREW NOTES TO THE FINANCIAL STATEMENTS (CONTINUED FOR THE YEAR ENDED 31 DECEMBER 2023 17 Credltors: amounts falllng due wlthln one year 2023 2022 Other taxation and social security Trade creditors Other creditors Accruals and deferred income 83,581 145,991 5,947 72,248 85,030 208,473 4,033 27,308 307,767 324,844 18 Unrestricted funds At 1 January 2023 Incoming resources Resources expended Gains and losses At31 December 2023 General funds 2,969,265 7,294,786 16,699,231) 113,0001 3,551,820 19 Unrg$trld9d funds- D9slgnatgd These are unrestricted ftjnds which are material lo the charity's activities. At 1 January 2023 Incomlng resources Resources expended Galns and losses At31 December 2023 Granted to Open Doors International Revaluation reserve 4,423,433 14,423,433) 230,039 230,039 230,039 4,423,433 14,423,433) 230,039 Prevlous year- as restated.. At 1 January 2022 Incomlng resources Resources expended Galns and losses At31 December 2022 Granted to Open Doors International Revaluation resetve 5,484,163 15,484,163) 143,580 86,459 230,039 143,580 5,484,163 15,484,163) 86,459 230,039 38-

OPEN DOORS WITH BROTHERANDREW NOTES TO THE FINANCIAL STATEMENTS (CONTINUED FOR THE YEAR ENDED 31 DECEMBER 2023 20 Restrlcted funds The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject lo specific conditions by donors as lo how they may be used. At 1 January 2023 Incoming resources Resources expended At31 December 2023 Emergenw disaster relief campaign 1 Children & youth worfdw.de campaign World Watch List lop 10 campaign Middle East campaign Afri¢8 campaign Digital persecution campaign Persecuted women campaign Asia campaign 1 Emergency disaster relief campaign 2 Asia campaign 2 Asia campaign 3 Background Believers Other special projects 1,558,053 775,556 642,730 502.758 388,585 233,390 181,673 124,761 104,738 68,454 59,383 51,477 632,680 11.558.053) 1775,5561 1642,7301 1502.7581 1388,5851 1233,3901 1181,6731 1124,7611 1104,7381 168,4541 159,3831 151,4771 1632,6801 5,324,238 15,324,238) Prevlous year- as restated.. At 1 January 2022 Incomlng Resources resources expended At31 December 2022 World Vvalch List top 10 campaign Middle East Children & youth worfdwide India campaign Africa campaign 1 Persecuted Women campaign Special projects Africa campaign 2 Other special projects 906,631 884,171 675,046 459,484 298,524 290,304 73,000 56,169 672,219 1906,6311 1684,1711 1675,0461 1459,4841 1298,5241 1290,3041 173,0001 156,1691 1672,2191 4,115,548 14,115,548) All funds included within "Other special projects individually have incoming resources and resources expended of less than £50,000. 39-

OPEN DOORS WITH BROTHERANDREW NOTES TO THE FINANCIAL STATEMENTS (CONTINUED FOR THE YEAR ENDED 31 DECEMBER 2023 21 Analysls of net assets between funds Unrestricted Unre$trict9d funds funds general D&slgnated 2023 2023 Totsl 2023 Fund balances at 31 December 2023 are represented by: Tangible assets Investment properties Current assetsllliabilitiesl 1,076,685 500,000 1,975,135 230,039 1,306,724 500,000 1,975,135 3,551,820 230,039 3,781,859 22 Other financial commitments On 5 De￿mber 2019, the charity entered into a contractual agreement wth Avoira, a lelecommunicab.ons services provider, for a doud based Telephony solution service over the period of lolal 60 months starting from 1 March 2020. As al the year end 31 December 2023, a total sum of £23,118 12022". £44,586) is still oulslanding to be paid over monthly instalmenls. 23 Operating lease commitments Lessee 2023 2022 Within one year Between two and five years 6,172 5,658 6,902 24,175 11,830 31,077 No vehides were leased during the year. -40-

OPEN DOORS WITH BROTHERANDREW NOTES TO THE FINANCIAL STATEMENTS (CONTINUED FOR THE YEAR ENDED 31 DECEMBER 2023 24 Cash generated from operatlons 2023 2022 Surplus for the year 582,555 609,460 Adjustments for.. Investment income recognised in statement of financial activities L05s on disposal of Investments Fair value gains and losses on investment properties Depreaation and impairment of tangible fixed assets 123,9101 13,000 {2,2841 186.4591 80,466 71,053 Movements in working capital.. Ilnereasel in debtors IDe¢reasellin¢rease in creditors 1277,1001 117,0771 1708,2121 181.743 Cash generated from operatlons 348,521 74,714 41