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.
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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.
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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.
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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.
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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.
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OPEN DOORS WITH BROTHERANDREW
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED
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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.
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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-

ooo
¢D ¢J)
75
7J
(TJ
tri C
75
7J
*rThJ_

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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4JOtÉ

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