2024-12-31-accounts

Charlty Reglgtratlon No. 1125684 Scott18h Charlty Reglstratlon No. SC043710 Irlsh Charlty Reglstratlon No. 20140984 Company Reg18tratlon No. 06327802 {England and Wale8 OPEN DOORS WITH BROTHER ANDREW ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 Ayshawgibbs accountants & buslness advlws

OPEN DOORS WITH BROTHER ANDREW LEGAL AND ADMINISTRATIVE INFORMATION Tru8tee8 Mr M Frost Mr J Bryson Mr B O Falegan MrACheung Mr S Mahlani Mr G Bleasdalé Mr A F Hollshausén Of E M Craig Miss AAverl¢iou Mrs C Thomson Ms L INainwright Mr J Feath8rstone (Appointed 20 Jun8 2024) (Appointed 20 June 2024) (Appointed 20 Jun8 2024) Charlty number 1125684 Company number 06327802 Reg18tered offlco Teller House Range Road Iney OX29 OYN Audltor• Shaw Gibbs (Audit) Limited 264 Banbury Road Oxford OX2 70Y

OPEN DOORS WITH BROTHER ANDREW CONTENTS Page Trusle85' report Indepèndènt audilols report 21-23 Statement of financial 8clivili88 24 B8laneA $he8t 25 Slalement of cash IIow8 26 Notes to lh6 accounts 27-41

OPEN DOORS WITH BROTHER ANDREW TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 DECEMBER 2024 The Directors submit their annual report and Ihe audited financial ststements for the year ended 31 December 2024. The Direclors have adopted the provisions of Accounling and Reporting by Charities.. Statement of Recommended Pfa¢lie£ applicable to charilies p￿parIng their accounts in accordan￿ wilh thé Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 {effective 1 January 20191 (Charilies SORP (FRS 102)) and Ihe Financial Reporting Slandard 102 in preparing the annual report and financial statements of th8 charity. Tablè of Contents 1. Section 1: Reportlng on Focus & Perfomiancé 2. Section 2.. Reporting on Requirements 3. Section 3: Slalemenl of Dir8clors' Responsibilities SECTION 1: REPORTING ON FOCUS & PERFORMANCE 1.1 Introducllon from tho Board Chalr. Andre Holtshau8an Ovor¥low of thè Yèar The past year has been a remark8bl8 testament to the resilience and faith of persecuted Christians worldwide, as well as the unwavering support of our community in the UK and Ireland. In the faGg of increasing chall6ng8s, Open Doors UK & Ireland has continued lo slrenglhèn and equip our persecuted brolhars and sisters, ensurlng they are not Iorgollen and that they rec£ive the wlal support they need. Our work throughout thè year has been shaped by six thematic campaigns, each shlning a light on dlffer6nl 8specls of persecution. The World Watch List campaign once again set Ihe lone for the year. highlighting the ten most dangerous countries for Christians. Through powerful sloryielling. including the arxounl of Ji Ho from North Korea, we mobilised prayer and support to sustain believers through radio broadcasts and provide discipleship resources and emergency relief to sustain refugees lleeing North Korea. Th8 See.Change. campaign continued to elevate Ihe voices of p8rseculed Chrislian women, focusing on Iheir unique vulnerabilities and Iheir God-given polenlial. By sharing stories such as Safa's from Iraq. we raised awareness and provided praclical support. LSkewis8, our focus on the church in India captured both the struggles and Ihe remarkable growth of Christianity In the country. Through leslimonies like Pastor Laxman's. who remained steadfast despite persecution, wa 8UPPOrted Ihe Ihrivlng y6t targeted church. Across North Africa and the Gulf, secrel believers remain among the most vulnerable. Our Secret Believers campaign shared the courageous story of Khada, a Christian forced into hiding. The campaign provided Bibles. discipleship programmes and livélihood support. In sulFSaharan Africa, the Arise Africa campaign entered ils second year. prowding urgent relief for displaced Christians and advocallng for global awareness of the ongoing violence. At Christmas, we turned our focus to persecuted children. invillng supporters to bring hope to young believers like Rumana in Bangladesh. This campalgn will provide food, shelter, education, and discipleship for Christian Children. The power of prayer Temaing at the heart of our mission. This year, we continued our prayer initiatives. hosting evenl8 such as thè W@slmin8ler Chapel prayer gathèring for the World Watch List launch and a collaboralive IDOP prayer meeting with partners like CSW and Relèase International. Our print, digital and video wayer resources continue to equip believers across the UK and Ireland to intercede for the perseculed church. Our engagement with Ihe UK and Irish church has also deepened. Over 1,200 church speaking engagements and 4,100 church connections through calls and emails resulted in more than 500 new church partnerships. The continued growth of the ONE Church initiative was particularly encouraging, with 91 churches committing lo sland 8longside their persecuted lamily. Advoeacy remains a comerstone of our mission. ensuring that the voices of persecuted Christians are heard al the highest lèvels. The 2024 World Walch Lisl Parliamentary launch was allended by 101 MPS and included a slalement of support from Lord Ahmad. Open Doors contributed to key reF)Orts and briefings, including the UN'S review of Nigeria's human rights violalions and a UK parliamenlary report on gender-specific religious persecution. During the Gener81 Election, we engaged political candidales with fact sheets oullining our 8dvocacy efforts, reinforcing the need for slrong UK leadership on religious freedorn.

OPEN DOORS WITH BROTHER ANDREW TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Despite economic challenges. our fundraising efforts have been met with incrediblè generosily. Through major gifts, Irusts and legacies. the Partnerships team raised £2.99m, ensuring conlinu8d support for our global ministry. The growth of our legacy programme, with 94 new files opened Ihis year. urKlerscores Ihe deep commilmenl of our supporters. Engaging the next generation remains a priority. Our youth and young 8dult progr8mmes have reached over 28,000 young people through festivals, evenls and schools. The Activists course conlinues lo inspire deeper commilment, and social media engagement has flourished, with collaboralions exceeding 75,000 video views. As we look ahead. we remain steadfast in our mission.. to conneci the UK & Irish church wilh the most persecuted, serve Ihose facing the grealesl opposilion, advocalÈ for religious fieedom, nurturé faith and sliengthen our org8nisalion81 effectiveness. We are deeply gratéful for every prayer, donalion and aot of advocacy from our supporter8. Together, we will rL)niinu8 to stand with our persecuted family. equipping them to sland slrong in their faith no Inatter the cost. 1.2 Governlng In8lrument Open Doors with Brother Andrew is a charitablé company limited by guaranlee and is incorporaled under ils Memorandum and Artlcles ofASsO￿ati0n. The charilable company was incorporated on 30 July 2LKI7. 1.3 Management ol thè Charltsble Company The Directors of company are also Ihe Truste&s ol the ch8rilable activities. Th8 Board ol Directors, in consultation with lh& Chiel Executive Officer, Henrietta Blylh, sel the slr818gic direction of the ch8rity, agree financial plans and assess the risk implicalions. The specific Skills and knowledga of Directors arè utilised within 8 Finance su&commitlee vthich revlews, and makes recomm8ndalions to, the Board on rèlevant areas. The Financ£ sub.committe8 of tha Board also acts as an Audit sub-commilleé to ensure propar oversight of resources. Operallonal management of the charity is delegated to the CEO who, togelher with the Leadership Team. tske responsibilily for Implementing 81ralegy. Salaries for the CEO and President are sat by the Trustees-, those of other members of the Leadership Tearn are sel by the CEO. Salaries have also been bench-marked against similar-sized charilies. For ease of definition, for the remainder of this report, Open DooTS wilh Brother Andrew will be referred to by ils working nam8 '0pgn DooTS UK and Irel8nd' {'OD UK&I'). The worldwid8 ministry of Open Doors will bè referred lo as 'Open Doors IntÉrnalional' ('ODI'). 1,4 Recrullmont and Appolntment of New DlrgCtor8 ITruslg08) Each Director serves for 8 minimum lemi of Ihrae years. Directors are $ele¢ted to ulilise their SFecific skills and experience within the org8ni$alion. The skill sel of potenlial Board Directors 15 taken into considw81ion before 8ppointm8nt to ensure Ihat financlal, legal. HR, marketing, property, IT and business development skills are all represenled, Cultural diversity and wider Ihird sector experience are also factors which lh8 Board considers before 8ppoinlmenl of Directors. Directors are recruited by a variety of means which may include involvement as a 8UPPOrter of the organisalion, personal recommendalion. advertising in the charity's biamonlhly magazine, on the websile and ihrough the ChTiStian media. Prospective candidates are Inte￿iewed by Ihe existing Directors in associalion with th8 CEO and are selected by nomination and a vole by the Board. All Direclor5 must be lully supporlive of the Purpose Statement and Core Values of the organisalion. 1.5 Inductlon and Tralnlng of Dlrectors {Trustees) New Directors are provided with infomiation about Ihe charitable company together wilh copl8s of Iha Charity Commission's booklels for new Iruslees. Specific limes are sel aside for training of new and existing Board members. New Directors are encouraged to visit Ihe offices of the charity at an èarly stage lo f8mili8rise Ihemselves wilh the day-lo-day operation of Ihe organisation and meet the staff.

OPEN DOORS WITH BROTHER ANDREW TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 All Board members are expected to keep up to date in their own professional disciplines where this is appropiiale. Board members are also encouraged lo tske at least one overseas trip to see the work of Op6n Doors in the field. 1.6 Rlsk Management OD UK&I maintains a Risk Register that idenlifies Ihe major risks to which the Charity is exposed. Thé 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 lh8 Board. Key risks identified include loss of income and repulalional risk. In addilion, emergency action teams are in plan￿ to d881 wilh specific issues such as business continuity for buildings and IT, cyber-attacks and media response. 1.7 Fundralslng, Data Prolactlon 8nd Safeguardlng Pollcles OD UK&I has conducted a full re)riéw of fundraising. markeling and dala protection practic8. and safeguardlng. and is commilled not just to legal complianc8 but to bést practic4 and ongoing Improvements. The organisallon is registered wilh the slatulory body. thé Fundraising Regulator, and a￿ayS seeks to Ifeat supporters and potential supporters in a manner Ihat is respecttul, accountable and In keeping with our ¢ore valu&s. 1.7.1 Fundr8lslng At all limes we seek.. To répresent the need8 of the pérseculed church faithfully 8nd accur81ely. based on crediblè research 8nd true case sludies, within thé security conslralnts pla￿d upon our cnmmunicalions dué lo the sensitive nature ol our field work; To raise lunds 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 th8 phone., To communicale clearly about how our supporters, money will be used- To ensure thal all Gift Aid conditions arè mel before claiming Gift Aid In respect of 8 donation., and To ensure that fundraising practi￿$ are up to date wilh latest ouidanc8 from the Fundraising Regulator. 1.7.2 Data protection We recognise Ihat lh8 personal dal8 of our supporteT8 is Valuab￿ and seek to embody best pracli¢e In the way we gather, store and u88 supporters. data.. We 8im to protect the confidentiality of personal informalion and ensure ils security al all limes, includlng when dealing with banks and Ihe postal service; We alm lo comply with all aspects of the GDPR and UK Data Protection Regul81ions induding procedures to manage any possible breaches and improve ongoing conlrols., We do nol pass on supporters, details to any other charity or other organisations unless necessary, and In such instances, we have a data processing agreement in place- We do not purchasè prospective supporters, data from Ihird parti&s- and All staff 8nd key volunteers receive data proleclion training. 1.7.3 Safeguarding OD UK&I has 8 full safeguarding policy In plac£, as w8118s processes and practiC8s. vthich are cortinually reviewed and improved as appropri81e. We have the support of extemal experts in saféguarding lo ensure compliance in all areas. We have a named Safeguarding lead and deputy who af8 fully Irained In their roles.

OPEN DOORS WITH BROTHER ANDREW TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 In 2024 we updated our training materials and had all employees and volunteers complete our compulsory Iralning module. Our internalional C￿lleagueS al ODI also introduced a new Iraining module on safeguarding from a global perspaclive which every member of Ihe team was required to complete. We have embedded safeguarding in our travel processes ensuring 81ignmenl with our ovèrall Safeguarding policy. We continually monitor dev8lopmenl8 in legislalive requirements and regularfy review our policy to ensure we are compllanl with what is required of us as an organisation. OD UK&I conllnLJg5 to work closely with ODI to ensure 8ppropriaie 8afeguarding st8ndards are In place In all project localions. WÈ have Ihrough this work achi8ved incr6ased visibility and understanding of Ihe work being conducted by ODI to ensure Ihis. Improvements in exthange of infomiation and alignment will conlinue to be priorilised. 1.8 Monltorlng of Regulatory Actlvlty Thè OD UK&I Risk & Compliane* Officer Is responsible for data protection and the Head of Marketing is responsible for keeping up to date wilh The Code of Fundraising PracliGg and assoualed guidelines as well as ensuring all response devicEs and dats capture forms comply with the spirit and letler of data prot￿lI0n guidelines. This Indudes full compliance with Ihe General Data Protection Regulation, GDPR (25 May 2018). 1.9 Purpos8 Statement OD UK&I 6xisls to strengthan 8n(l equlp Christians living under reslriclion or facing persecullon bacause of Ihelr faith in Jesus Christ, and lo encourage their involvement in world evangelism by raising fund$ to.. PTovld8 Blbl8s and Chrisllan resources, leadership training. sodo-economic developm8nl and advocacy servicès, and through intercessory prayer., Prep8r& the body of Christ living in Ihrealened or unstablé areas lo la￿ persecution and sufféring., and Educate and mobilise the body of Christ living in the Iree world lo idenllfy wilh thrèatened and persecuted Chrlslians and be actively involved in assisting them. 1.10 Revlew of Actlvlt1o8 and Fuluré 0ovolopment8 In planning the actlvilies lor the year. Ihe Direclots have considered the Charity Commisslon's guidance on public benefit. in particular the specific guidancA for charities for Ihe advaneA8ment ol rellglon. Eslabllsh8d in 1970. OD UK&I is part of a global mlnislry to P8rs8cuted Chrislians worldwlde. As an Integral part of Open Doors Intèrnational, il works 8longside 27 olher associaled ministries. This family of ministries works to encourage, educate and mobilise the ¢hurch In nations with greater freedom in support of persecuted Chrisliang in over 70 countries around the world. 1.11 Maln Actlvltles The ¢harit8ble actiwties of OD UK&I comprise generating fund$, prayer and 8Ction to enable: Provlslon of Blbles and Chrlstlan resourceg- Persecuted believers are anxiou$ to receiv6 Bibles and Christian lilerature. Open Doors wot1<s to meet this need through writing, translating. printing and distributing a wide range of items in various languages. including chiklren's Bib16s. digital Bibles and discipleshlp literature., Tralnlng In leadérshlp and dlsclpleshlp - Many leaders in thè persecuted churoh lack theologlcal educalion. Open Doors offers tralnlng in effeclivè church leadership and discipling of others, 811 in the context of helping believers to grow in their falth and understanding. and to stand strong through th8 storm of persecution; Su¥tainlng Ilves and supportlng Ilvellhoods Persecution often means thal familiés lose their breadwinner to imprisonment or death- violencL forces them to flee or lose their livelihoods-, discrimination makes employment difficult. Open Ooors brings practical support lo families. lo widows, lo orphans, to the wclims of violence or natural disaster:

OPEN DOORS WITH BROTHER ANDREW TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) {CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Ralslng awarene88 and èncouraglng pray•r- Publications and resour￿S- printed. digital and audio- visual are produced lo connect Christs'ans in the UK and Ireland lo the courageous failh ol the perseculed church. raising awareness of their needs and providing specific infom)ation to encourag6 prayer. giving and action on behalf of our persecuted family. Awareness of the perseculed church is also raised through various media channels, with an emphasis on developing Ihe influence of Op8n Doors with national news agencies: Engaglng and mob11181ng Ihe chur¢h - In the UK and Ireland. a programme of peT30nal eng8gemenl and communication is designed to initiate and deepen activa concern for the peisecuted church. This is delivered through staff activity. and supported and resourced by volunteers. in churches and at Christian events., Speaklng out In advoeacy - Open Doors provides legal support for persècuted believers in the Field. as individuals and 8s groups. In the UK and Ireland, Open Doors seeks posilivè policy chang8 through private diplomacy and public campaigning. including prompling Christians in the UK and Ireland to write. petition and email people in power. These may include MPS, minlslers, ambassador8 and for81gn governments: Encouraglng and rel•a8lng the noxt genÈratlon Specific atlenlion Is glven to infomilng and engaging children, youth and young people in prayerful action with the persecuted church Ihrough digital média and prlnled résources. Th8 above activities are supportèd through direcl éxpenditure In the United Kingdom and Ire18nd and through m8klng grants lo tha worldwide minlslry of ODI for allocation to projects which meet the objèctives of the charity. 1.12 Obleetlvè8 for 2024 The fivè slraleglc priorities for the organlsalion were as follow8: 1. Connect the UK&I church with the most persecuted.. 2. SeNe the mosl persecuted, resourcing thè global church experiencing the most exlreme opposition and persecution- 3. Change policy and practice of freedom of religion and belief: 4. Grow faith,. and 5. Increasè OTganSsallon81 éffèctiveness and efficiency. 1.13 Rèvlaw of th8 Yéar 1.13.1 Raising Awareness and Eno)uraglng Prayer Thematlc Campalgn8 In the reviews below for each Thematic Campaign lh8 funds raised figures represent the monies raised 88 a result of 8 campaign r8thèr than being the income raised for a particular fund. World Watch Ll8t- In January 2024 we launched the World i*Vatch List campaign focusing on the lop len countries where following Jesus cosls the most. Despite increasing levels of perseculion. the Worfd Walch List 2024 demonstrated radical faith and hope in face ol such difficuS1ies. The campaign shared the story of Ji Ho, 8 story based on several Irue accounts of life in North Korea to prolecl any specific individuals being identified. £569.964 induding gift aid was raised to encourage isolated believers through regular radio broadcasts, provide Bible and discipleship malerials and vital food packages to help Christian families sulvive the winler. Read more about how Open Doors supports Christians facing éxtreme pers8culion al oll0nd￿.

OPEN DOORS WITH BROTHER ANDREW TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) {CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 See. Change. Our women's campalgn was inilialed in March 2019 and highlights Ihe vulnerability of Christian women around the world. who face persecution because of both their faith and their gender. The vlsion of ihe campaign Is lo ensure that every woman who is persecuted is seen, valued and empowered to reach her God-given potenlial. In 2024. we shared the story of Sara from Iraq, explored women's18ck of value In some socielies and how Open Doors is helping them lo understand Iheir value In Christ. We invited supporters to donat8 to provide persecuted women with biblical literature. help them start small businesses lo provide financial security, and to enable Open Doors to Irain women lo know their value In Christ and strenglhen others. A tolal of £456,479 was raised induding glft aid. Read mora 8boul how Open Doors supports perseculed women al oofiudo Indla Throughout May and June our spotlight was on the church in India and we presented a dichotomy. Christians In many parts of India ar8 incre8singly vulnèrable but al the same time they are victorious because the church is growing. Th6 more it grows, the more il facEs opposition. We chose to use this campaign 88 an opporlunily to share 8 posilive massage. This was less about keeping a struggling church surviving, bul rather we invited supportèrs to fuel the growlh of a church that is alive and growing despite facing intense persecution. We shared the story of Pastor Laxman who was arrested. beaten up and jailed bul remained delermlned to keep following the vlsion God gave him to lèad hls church. The campaign raised £359,512 induding gift aid. Read more about how Open Doors supporls Chrislians In India at Secret 8ellèvér8 - Coinciding with thè threa-year anniveTsary of th6 Taliban's tskeovér In Afghanlstan, our JulylAugusl Ihemalic campaign sought lo highlight the growing vulnerabllity of secret believers across North Africa and the Gulf. Wth persecution incrèasing, many Christians are forcEd to hide thelr faith or flee due to threats of violence, discriminalion and even death. This campalgn shared Ihe story of Khada, who, like m8ny secr61 believers, madé the courageous choité to follow Jesus despite th8 risks. The campaign aimed to bring hope and praclical support to those living in secrecy by focusing on three key areas.. Biblè distribution, discipleship programmes and livelihood projects. Through these initialives, Open Doors, local partners continue lo slrenglhen persecuted Christians with spiritual and practical aid, reminding them they are not alon8. The campaign raised £251,739 to support s8cr6t believers in Ih8Se ways. Rèad more about how Open Doors helps secrèt beli6vers at endo rs cr lev Arl80 Afrlca Millions of Chrislians face violent persecution for Ihelr faith In sub-saharan Africa. and yet the world ha$ not noticed. The Arise Africa campaign aims to Ènsure people are lalking about this crisis 8nd September 2024 marked the beginning of the second yèar. Th6 theme was IDPS and relief, and was brought to lifé uslng Ihe compelling story of Pastor Bamabas alongside Ihe slraplin6 'Stop the Violencé. Start thè Healing.. His story captured the hearts of UK supporters who responded with huge generosity. In 2024 the campaign raised £412,602 including gift aid and at the time of writing. Ihe petition signatures tolalled approximately 16,000. Olher initiatives included a month of prayer, Standing Sliong events. prayer webinar, the res68rch report being dislributed and church speaking evenls. Read morè aboul Arise Africa campaign 8t ￿p￿d00 Chlldren and famS1108 al Chrl8tma8 Our theme for the 2024 Christmas campaign was the unique vulnerabilily of children and young people who are largeted for their age and for their faith - both in the school and in the community. We shared the story of nine-year old Rumana from Bangladesh. and we Invited supporters lo give the gift of joy to isolated and vulnerable thildren this Chrislmas. This would enable local partners to provide practical support in limes of crisis such as food assistance and secure shelter. Generous donations would also help fund luilion assistance. training for parents, Sund8y schools, Biblelchrislian literature distribution, church support and more. The campaign r81sed £396,311. Read more about how Open Doors supports chiklren at

OPEN DOORS WITH BROTHER ANDREW TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Prayor Engagemenl Equipping supporters to pray is a key focus for Open Doors. Prayer is notoriously hard to measure, and Ihe full impact of our supporters, faithful Pfayers will not be known this side of eternity. but we Irusl Ihat 'lhe earnest prayer of a righleous person has greal power and produ￿$ V￿nderfUl results. (James 5-16). We continue to produce a range of print, digital and audio-visual prayer résources to help supporters and churches lo pray régularly lor their persecuted family, such as a printed daily prayer diary, weekly 6m8ils and a bl-monlhly video resource, which provide supporters wilh up-to-dale prayer requests and answers to prayer from the perseculed church. In 2024. this included prayer for topical issues such as the India elections, the political unrest in Bangladesh and Myanmar, and the deepening crisis in Ihe Middle East. We also produced a number of prayer resources for youlh, lamilies. churches and individuals, including a children's Prayer Passport and Activity Map, a Youth World Wal¢h List Map. a SilenGg for the Silènced prayer resource lo help churches and small groups pray forAfghanistan, and a month of prayer for Christians facing violence in sub-saharan Africa. In addilion, w6 ran a number ol prayer evenls during the year.. an online IDOP event in collaboration with the Evangelical AllianG8, CSW and Relèase International.. an in-person prayer breakfast to pray for women of the persecuted church., and several prayer webinars on topics such as the World Watch List, persecuted wcthen, the Aris8 Africa campaign and the children of the per￿ule0 church. PR and Medla Actlvlty It has been a year of change for the PR and Media Team, and in the midst of Ihls have been aff￿led by a reduclion in the capacity of the team. Howevér. with integration into Ihe larger Strategic Relalions team we have been seeing how we can work more dosely and one ol the first fiuils was a Ifaining session lor regional church reps on ulilising the local media - the first fruils including BBC coverage in Jersey and Guernsey. The team have been worklng closely wilh the Arise Alrica team, travelling lo sub-saharan Africa three limes and helping lo coordinate the Arise Africa media campaign. This has resulted in several professionals ffom around the conlinenl being trained to sp6ak to Ihe media about parseculion and prowding us wilh a wondérful resourc ol spokespeople. Along with a further weekly Open Doors "devotional slot" wilh Premier. there have been a number of one-off highlights in national media, including The Sun, The Telegraph, The Express. The Irish Times and Times Radio, where North Korean defector, Timothy Cho. told his slory at16nglh on the Fi and Jane aftemoon show. Malor Glfta, Trusts and Lègacle8 Despite a year when fundr818ing has been suppressed across Ihe sector. our core partners have continued lo be supporlive and champion the work of the ministry. For income, the highlights of Ihe year have been.. {11 the completion of transfer and sale of a London-based propety from a long-lem major gift giver,. and (2) the commilment of a couple large Inisls lo conlinue Iheir support. In each case. face-to-face engagements have proven importanl for retention and building irusl. We ￿lebrate that these specific donations helped tha Partnershlp8 leam raise £2.99m in 2024, which enabled th8 UK&I office to reach our granting commitment In 2025. The Partnerships team conlinues lo focus on fostering connection beiween our supporters and field partners. Wè held five online prayer evènts, hosted three trips to the field (Middle East, Horn of Africa and East Asia) and hosted a weekend evenl for supporters al the Open Doors Nelherlands office. All designed to let supporters see behind the curtain and understand the complexilies of our fieldwork. to sil and pray with persecu16d believers, 8nd to understand what it is to be part of a global church family.

OPEN DOORS WITH BROTHER ANDREW TRUSTEES. REPORT {INCLUDING DIRECTORS. REPORTI (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 We opened 94 new legacy files in 2024 which is a continued rise from 2023 {82) and 2022 (55). This is an Incredible t8Stamenl lo our position in Ihe sector and Ihe commilmenl of so many individuals to the mlnlstry. However, charities conlinue to see de18ys in payouts from thé dale of issue of Grant of Probate for both pe¢unlary and residuary legacies, due to a reported backlog at HMCTS. Our manager was only able lo dose 78 legacy files (down from 87 in 2023 - we Currently hold 84 opén active legacy files)- The total amount of money outstanding on legacies {excluding contjitional legaciÈs) is £1,999,738 (94% in residuary gifts and 6Qk in pecuniary glfts). The Partnerships leam had 8 focus in 2024 to increase the number of Trusl applications. In response our income from trusts Increases from £297,471 in 2023 to £603.489 in 2024. This was in part due to when one twsl made ils year-end gifts. but we continue to pursue partnerships with grant m8king trusls as wé hope lo increase our field grant in 2025. 1.13.2 Engaging and Mobilislng the Church In 2024 we focused on developing our relationship ￿th churches and increasing our reach by developing n8W partnerships wilh churches and ne￿OrkS. This has seen the Church Engagemenl Team and the Church Relationship Team working more effeclively together lo target specific churches to engage and to catalyse greater connection. We have seen encouraging growlh in the number of churches giving, actlng and pr8ylng for our persecuted family around the Wofld. We were £50k short of hilling our largel Ihis yéar, bul wè have seen year-on-year growth in churches giving (not Induding the earthquake appeal in 20231. 11 has also been encouraging to hear reports ol how faith has grown through connecting with the peTsecuted church and we have had Ihe privilege ol seglng over 20 peopl& inspired lo failh In Jesus on Ihe bad( of testimonies from lh8 persecuted church. Other hlghlighls indud8'. 1,226 speaking 8ng8gem8nts in churches and churth18ad8r conferences 4,189 calls and emails lo churches by the Church Engagement Team 542 n8w cliurches engaged 3,177 churches giving. acting and prayin9 91 cliurches now signed up to ONE Church (our larget was go) Evènl stands al 12 church leader conferencks speaking at 5 of Ihem (many of Ihem h8ving over 1.000 le8ders present). 1.13.3 Speaklng Out in Advocacy In January 2024 Ihe World Watch List Launch in Parliament. was hosted by the Rl Hon Dame Andrea Le8dsom MP with 101 MPS attending. The Minister for Human Rights at the FCDO. Lord Ahmad, also gltended and spoke in support of a key report recommendation.. on making the FORB envoy role pemanenl. Following the launch, Fiona Bruce MP hosted a debale In Parfiamenl specifically on thè conlent of Ihe 2024 World Watch List. In late January, the UK conlribuled to Nigeria's Universal Periodic Review al Ihe UN Human Righls Council. One UK recommendation was cleady FoRB-focused (on blasphémy cases). and anolh8r raised a key Issue in tha Arise Africa campaign.. on the importance of accounlability for cTrMlian deaths. These followed up from an opén Doors campalgn Ihe previous year which ur9ed MPS to ask the FCDO to address FOR8 concarns in this UPR. In February. Open Doors was part of a coalilion of organisations which released a report on rights violalions against Cl)risli8ns in Iran. entilled Faceless Vidims. launthing it wlth a briefing in Parliamenl. In March, we worked with the APPG on FORB lo profile our gender report at a parliamentsry event on FORB and women. Supporters also wrote to their MPS in support of the Open Ooors Place to Woiship campaign, highlighting tho connection between freedom of religlon or belief and the right to peaceful assembly. 75 MPS and Ministers responded. During the July 2024 General Eleclion. we pr(*Juced factsheets for eandidates on the work of Open Doors. These hav8 now been lumed into a resource ouilining Open Doors, advocacy work. In Ihe autumn of 2024 Open Doors attended the Conservative. Labour and Liberal Democrat party conferenc6S to highlight our work. In December 2024, the UK Govemment appointed David Smiih MP as the UK Speual Envoy for Freedom of Religion or Belief. Filling this post had been a key Open Doors recommendalion to Ihe incoming Labour Government, and Open Doors and others had wrillen lo Ihe Prime Minisler urging hirn lo make Ihis appointment.

OPEN DOORS WITH BROTHER ANDREW TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 1.13.4 Encouraging and Releasing th8 Next Generation Youth We have a heart lo serve the p8rseculed church and conned young people lo them. In 2024 the Youth team focused on maximising our reach in connecting direclly with young peopl& and youth Wofkers, creating excellent resources which inspire prayer and action on behalf of the persecuted church. laying foundations for growth in the years to come. Our initial goal for the year was lo reach 20.000 young people in 8 mix of sellings. including youth groups, festivals, events and schools. By Ihe end of the year. we had spoken to just under 28,000. We were blessed by the visit of Alexis from Mexico who 8 great job in communicating his own pérsecution story lo thousands of young people across six feslivals. 2024 was a year of change for Ihe Youth team wilh our Youth Team Le8d golng on maternity leave in ApTII. Alongside this we have been able lo expand our team In adding 8 maternity cov8r and another leam member based in Belfasl. enabling us to bè more effectlvè In our relalionships wilhln Northem Ir8land and Sco118nd. We continue to develop quality resources Ihal effeclively communicAle Christian persecution and equip youth leadèrs to connèct with the charity. In 2023 we saw 3.745 resourcés ordered: In 2024 w8 saw 8,765 - a big Increase showing that the materials resonate vjilh the 8udienc£. During the summer we partnered with a youlh festival to launch our lundraising resource 'Choosé to Lose.. raising almost 50% over larg81. Young Adult8 Th8 vision and he8rt for in￿Sting In Young Adults Is to see a generation captivated and committed lo standing with their persecuted family and supporting the mission of Open Doors for life. With Brother Andrew first responding lo the call lo serve and slrenglhen the persecuted chufch in his mi(J 20.8. il's an encouragement for the call and passion that can be slirred within this generation for a lifetime. We h8ve seen relalionshlps deepen with festivals and events réaching thousands of Young Adulls and Sludenls. These include UCCF Forum. David's Tent. The A118r, enabling us to reach through seminars. events and prayer, worship sessions and main stage presence. We are starting to see the fruit of being al these events, through new speaking opportunilies in Christian Unions 8nd churches. and individuals becoming Aclivi$ts. In 2024 w8 ran four Aclivisls courses. th￿e onlinè and piloting one in person. Activists Is a five-wèek course séeking to engage and mobilise individuals lo sland wilh their persecuted family. This year 55 peopl6 attended across the cohorts, and il's something we are commilled lo see grow and develop into 2025. A couple of quotes from attendees highlight Ihe importance of Ihis investment that the course offers.. 'It h8s r6811y only be8n Ihrough Aclivisls thal I havè come to know and pray for ourp8rséculed b￿lherS 8nd sislers and Iruly see 11181n 8S 8 part olmy family." 'The coursé has help8d me know lh8 powerof prayer and impl8menled more prayer Inlo my d8ily lil8.° Thls past year has included overseas Iravel. induding a trip lo North Affica for Aclivisls and young adults. and a Forum with Young Adults from the MENA region in Cyprus. These have all been opportunilies for Young Adulls lo grow a personal connection wilh their persecuted family. Social Media plaifomis - specificalty Instagram - have seen an increased engagement and just undér 60% of Ihe 8udience are under 40 years old. We ran a collaboralive campaign wilh The Way UK during the World ￿tch Llst launch and video views exceeded 75.000 plus. We are keen to develop more collaborations with influènc£rs this year.

OPEN DOORS WITH BROTHER ANDREW TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 1.14 other Flnanclal Matters During 2024. 89.30/0 of our expenditure was spènt on directly supporting and ralsing awareness and prayer for the persecuted church with 10.7% spent on generating voluntsry inC￿Me (compared to 9.99h in 20231. We hav8 been blessed with the faithful and loyal c￿mMitMent of our supporters who have continued their support for Christians facing peTseculion. Through sliingent budgetary control. th6 Directors and Leadership Team seek to minimise costs and maximlse outcome. Key performancè indicators are closely monilored to ensure that our persecuted family woddwide receives th8 maximum benefil. We are gfateful lo God for the loyalty and faithfulness ol egch and every individu81. group. Church. trust and company that h85 SUPPOrted us. 1.16 Rélated Partle$ The Chalrm8n of Open Doors International's Board was also a membèr. until September 2021, and former chair of the board of OD UK&I. Details of transactions wilh ODI are inctud8d in the notes to the accounts. 1.16 Reservè8 Thè Directors sel the reserves policy in coop8ration wilh ODI. We seek to maximise the amount of income we grant and hold our bank balances as low as is praclical. In PTaclic8 this has meant that during 2024 bank balances weTe kept at around on6 month's worth ol operation81 expenditure. The ODI resefves policy provldes a financial back-up to OD UK&I should it ever be needed, maintainin9 a prud8nt18V81 of reserves to ensur8 Stability and flexibillty. SECTION 2.. REPORTING ON REQUIREMENTS 2.1 Tho Approa¢h Taken The approach taken by OD UK&I wilh regards lo fundralsing acliviiy cnvets a diverse mix of a¢tivity and channels using both in-housè and volunteer fundraisers. 2.1.1 Th8 IyP6s of fundraising we have ¢arried out 00 UK&I engages in Ihe following types of fundraising activity. Direcl mail Digital- social medla, website, email Private Major donors Grant making trusts, ind. f8mlly Irusts Church donations Legacies In Memory giving Volunteer-led Communlty Fundraising Volunteer speakers {In churches and church events) Presence at 3rd party events and feslival$ (main stage appeals 8nd exhibitionldisplay Stand presence) 2.1.2 Thlfd parties involved in our fundr815ing OD UK&I engages the usage of volunleers and a donation5 servtce provider in raising funds. Donallons Servlce Provlder We recelve donation from donots via 8 nwnber of fundraising platfom)s induding CAF. JuslGiving and Slewardship. 10-

OPEN DOORS WITH BROTHER ANDREW TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) {CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Volunteer8 Communily fundraising - volunteers are encouraged via OD UK&I supporter communications to conduct activities like bake sales and sponsored runs to raise fLinds among friends. family and colleagues. Volunteer speakers volunteers are given the opportunity lo Speak on bèhalf of OD UK&I at churches and church evenls. Training and materials are provided al OD UK&I's cost. Events and festivals similar to the above, volunteers ara able lo represent OD UK&I at Christian festivals and events Ihrough a main stage appeal or by manning an exhibilionldisplay sland whara they can engage directly wilh potential supporters and encourage chanlable giving. In all th8 above examples, donalions are directed to th8 Opèn Doors websile. StewardshSp, or Ihelr personal profile page on a third-party fundraising plallomi like JustGiving. 2.1.3 Regarding in-house fundraisers employed directly by Ihe Charity In addition lo using volunteers, OD UK&I carries out fundraising by In-house fundraisers employed directly by the charity. This is in the lorm of the Director of Supporter Engagement who holds a fundraising strategy and works with internal slak6holders across markeling communicalions, partnerships 8nd strategic relations departments to execute on the charity's fundraising objectives. In addition, a fundraising consultant is émployed to provide best- pracliG8 advice and guidance on campaigns. 2.2 Voluntary Schame8 2.2.1 Regislration wilh thé Fundraising Regulator OD UK&I Is 8 registered charity in England and Wales No. 1125684, Scotland SC043710 and Republlc of Ireland 20140984. 2.2.2 ComplianrA with the £OdL0L￿￿. and how il supports our fundraislng activities Behavlourwhen Fundra181ng Genaral behavlour- Our fundraising activity is legal. open. honest and respeclful and we are polite to people al all times. We lake care not to unfairly cTilic1s6 or insult olher people or organisations. We do nolencourage adonorto cancel or change an 8xistingdonalionin favour of adonalionto another charitable instilulion. Asklng for support - We do not fundr8ise In 8 way that is an unreasonabl8 Intrusion on a person's privacy, is unreasonably pérsistent or places undue pressure on a person lo donate. We do not continue to ask a person for support if that person dearly indicates- by word or geslure- Ihat théy do not want lo conlinue lo speak lo us. 11

OPEN DOORS WITH BROTHER ANDREW TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Informlng donors and treatlng people falrly- OD UK&I and the fundraislng mat6rials we use are nol inaccurale, misleading (by omission). or ambiguous (by exaggeration)- We tske gfeal care to ensure claims we make Can be backed up by ovidence. and regularly CA)nsult our team or field partners abroad lo respond lo supporter enquiries. Our inlernalional research Is independently verified. Our fundraising meèts equality law as il applies in England, Wales. Scouand and Northern Ireland and we do not discriminate against people with ch8racteristics prolecled under Ihe law of these countries. We take all reasonable steps to treat a donor faidy. so Ihat they can make an informed decision about their donalion. We do not take advantage of mistakes made by a donor. We do not exploit Ihe trust, lack of knowledge, apparent need for care and support or wlnerable circumstances of any donor at any lim6. Through our safeguarding policy and slaff If8ining. we take Into accounl the needs of any possible who Inay be in vulnerable circumstances or need éxtra care and support to m8k6 an Informed doclsion. Thi5 includes being mindlul ol age, physical and mental health, disabillly and learning difficulties. We do nol take a donalion if we know, or have good reason lo belie￿. that a person lacks capacity to make a decision to donate or is in vulnerable circumstances which méan they may nol be able lo mak8 an informed decision. If monèy woukj ever be laken from a person in such circumstanrA8S, OD UK&I will return the money lo them immediately. We do not ask for règular donations from anyone 8ged under 18. Respon81bllltle8 of Challtable In811tutlon8 and Those Who Govem Thèm Gènèral dutlès - The Director8 {Trustees) tske overall r8sponslbilily for the fundr8lslng aCtI￿lieS of OD UK&I, considering national guidance (induding England. Scotland. kfjkdles and Northern Ireland) whe oveiseeing ihe fundraislng aotiviti8s and anyone else fundraising on our behalf. W8 acl in the best Interests of OD UK&I and ara aware of possible conflicts be￿een the duties we owe to ourlD&iluLolland Ihé duties or loyalties we have to others. We follow our Inslilulion's ¢onflicls procedures and disregard any other interests w8 hav8 when making decisions relating to the organisalion. We 8nsure that our An&￿￿￿'S assets and resources are used only for the purposes for which they w8re given, running affairs in lina wilh our governing document, Charity law and all other laws and regulations that apply. We act réasonably and carefully in all malters relating to fundraising, taking regular advi￿, 2nd mak8 It cléar to all people on our behall that Ihey musl make suré that we receiva all thé monèy Ihéy have raised. We carefully wisid8r the 8ff8Ct of controversial fundra181ng campaigns on our repul81ion. Acceptlng, rèfuslng and returnlng donatlon8- OD UK&I does nol refuse OT reluTn donations. except In exceptional circumslaneAs. honouring the donor's fight to request a refund and keepino records of such decision5 and reasons. We Carry Out due diligence on donors of all gifts of £10.000 and above, and work closely wlth our banking partn8rs to ensure our financial regulatory compli8nce requirements are met. Compl8lnts and concém8 about fundralBlng - Wé havè 8 dear and publicly available ¢omplaints procedure which also applies to third parties. volunteers 8nd staff. Complaints are invesligated Ihoroughly and fairly. Uslng fund8 - All donations are used for the purpose for ￿lch they were given. We include slalements saying what will happen to funds if we receive more than the tolal amount required. Accountlng and reportlng- OD UK&I follows all legal accounting fequiremenls. Processlng Per80nal Data General requlrements for personal data OD UK&I meel legal requirements relating lo data prote¢tion, including the Data Proleclion Act 2018., the General Data Protection Regulalion {GDPRI' and the Privacy and Eleclronic Communications (EC Directive) Regulations (PECR) 2003. including Ihe requiremenls of the Telephone Preference Service IT￿), and any revisions to e-privacy legislation that result from Ihe European Commlssion's review of PECR that began in 2017. We meet duties to keep dala confidential and don't share dala if we have a legal duty to keep it confidenlial, unless there is an overfiding legal reason to do so. for example, if a court ordered us to release the data. We keep up to date with guidance from the ICO and pay the data proteclion fee to the ICO. 12-

OPEN DOORS WITH BROTHER ANDREW TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Storlng and malntalnlng per80nal data - Materials are stored securely and in line with our obligations underdata proteclion law. Data kept aboutdonors is accurate and rèflects their ¢ommunicalion preferences, and we only keep it for as long as is necessary for the purposes w8 ale processing it for and is allowed by law and public inleresl. Databases are accurate and up to dale and we don't send to people who have told us they don't want to rec£ive il. We slop sending communications addressed lo people we know have died. Sharlng and 8elllng personal data - W& do not share or Sell a person's personal data wilh any other organisalion unless we have a lawful basis to share il or have the person's consent to do so. Ca8e 8tudl08 when using a real-life example ol a person in a case study. we pfocessthat person's person81 dats in line with the law. lthen a person has died. we get pemiission from that person's family or guardians. Sh4rlng and 8elllng per80nal data - Vle do nol share personal dala with any other organis81ion unless we have a lawful basis lo share il and can prove that we meet the processing requirements. Consent for dlre¢t marketlng communleatlons OD UK&I gels a person'scons6ntto send them direct markeling using clear and concise communications in line wilh data proleclion and processSng r8levanl laws. Individuals ar8 able to withdraw consent through unsubscribe options mad& available on every email. Individuals are able lo update their records and preferencès by contacting our Supporter Relations leam al nl Consent slalemenls are displayed in thè same font size as text which asks for personal data. In cases where we havé relied on legilimale interest as the lawful basis lo process data, keep reeords of our decision-m8klng to help sh¢)w that we meat the condilions s61 out in the law. Requ88t8 from pèople to acce$8 tholr p8r8onal data Vthen asked, glve pèoplé a copy ol Ihepersonal dalawe hold about Ihem, including details ol how we use il. ￿er0 wé hold a person's pÈrsonal data to fulfil a CL)ntracl or because we have Iheif consent lo Pro￿$$ il, we make sura that the personal data can be easily movéd. copied or Iransmilled from one compuler system to anolhef If the person asks us lo do Ihis. Proca88lng Donatlon8 OD UK&I u8&s pollclés and processes to deal with donalionsrA)vering cash. tills floats. receipts, h8ques, card Iransaclions. dirécl debits and Gift Aid. in lin8 with relevant laws. Standard8: Worklng Wlth Other8 Volunteer8 W8 maka sure that any guldance. Inlomialion and support we glve tovolunleers Is adequate and relevant lo the ty￿ of relationship ('on behalf of or'in aid of.) that the volunteer has with us. W6 lake reasonable steps to makè sure Ihal volunteers keep lo standards on handling donations, With regards lo volunteer fundraising. we make sure Ihal there are proper arfangèmenls in place for money to be transferred to us quickly and eificienlly. We refund volunte6r expenses. We meet our legal duties on using the Disdosure and Barfing Serv¢ce, Disdosure Scotland or Access Nl checks. Speclflc conoldoratlon8 when worklng wlth 'On-behalf￿1, volunleern - INe check thal 'on-behalf-or volunteer fundraisers are suitable lo act as responsible people on our behalf. We store volunle8rs' conlacl infoimalion and other personal data in a way thal meets the General Data Protection Regulalion IGDPRI and the Data Protection Act 2018. Fundralslng Involvlng chlldren Wekeep to relevant age limits set by law when organising fundraising aclivilies, and make sure that our staff understand their responsibililies and what they must do In rélation to activity organisers. the children taking part. and the parents or guardians of Ihose children. We give the children or young people taking part, and their parents or guardians, guidan￿ on how to 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 contact children on school premises if we have the approval of the head teacher or a member ol the school's staff chosen by Ihe head teacher. and follow any procedure5 we have agreed wilh them. We get pemiission before taking or publishing photographs of children. 13-

OPEN DOORS WITH BROTHER ANDREW TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Standards: Speclflc Fundralslng Methods Fundralslng eommunlcatlons and adv6rt1sements - We make sure all advertisements are legal, de￿nt, honest and truthful, making sure Ihal communications are suitablè for the peopla they are aimed at. This includes, as relevant. complianc to the UK Code of Non-broadcasl Advertising and Direct and Promollonal Mathetlng {CAP Code), Ihe UK Code of Broadcast Advertising IBCAP Code), Ihe Town and Country Planning Acl 1990 (as amended), the Control of Advertisements Regulations 2007 (as amended) issued under it, or the Highways Act 1980. th8 Town and Country Planning (Scolland) Acl 1997, the Town and Country Planning {Contsol of Advértisements) (Scotland) Regulalions 1984. 88 amended in 1992, and Ihe Planning {Conlrol ofAdvértisements) Regulations Northern Irel8nd 2015. Our marketing communications do not contain anything thal is likely to cause serious or wld6spread offence. We take carè to avoid causing offence on the grounds of race, age, religion, sex, sexual orienlalion. or disability- Our literalurè Includes all information that we have to Include by law, for example, r8gislered charity slalus or number. full company name and registered offica. 8s relevant. en changing the details of real c8S6 Studies (e.g. when doing r8thena¢tments) we make this elaar and can prove Ihat the case study is representative of 8 real situation. We meet trademarf( and copyright law and make sure th81 we get permission to use images. logos and so on from the people or organisations who hold th8 rights lo these. Reférencès In documen18 Ve meet the requiremenls under th8 Companles (Trading Dlsdosures) Régulations 2008. We make sure all our business lelters. correspondence. order lomis and relaled documents {e.g. bills, bills of exchange. promissory notes, èndorsements, cheques. orders for monèy or goods signed on behalf of the charily. documents relating to selling or buying an interest in land, Invoices, receipts and letters of Credill. induding our websi16, slate our registered company name, our company numb6r, Ihe plao of registration, our registered officA9 addr6ss, and that thé charitable institulion is a Ilmiled company. We are registered on all fundraising notices, advértlsements and documents issued by us. Fundralslng by mall - We do not send direct marketing mailings to people who h8V6 registered wllh the Mailing Preferencé SeNirA IMPS) unless can show evid8nc of a previous relationship with thal person. We utilise éndosures {ilems or maleiials pul inside a direcl marketing communicallon sent by mail) to slrenglhen our message, not to encourage donations because of financial guill or to cause embarrassment, Fuiidralslng by telephone 00 UK&I does not engage In fundraising by phone, bul do88 taka donalions via phone when conlacled by supporters. Dlgltal - We ensure that our conla¢l infomialion is easy to find on our website. We meet the Privacy and Electronic Communications (EC Direclive) Regulalions 2003 (as amènded in 2011) and wider data proleclion requirements. We let users know Ihal our websites uses cookies in a prominent and understandable way to ensure any user agreemenl to using cookies is Sultably Informed. We de8rly explain how wè collect and use personal data ihrough a privacy policy. Informalion about how we collecl and use personal data is easily accessible from our website's home page and any page which oollecls parsonal data. Onllne fundralslng platforms Third party fees (including payment transaction fees) levled on a donalion-by-donalionbasis by fundraising plaifomis we are engaged with. are in line with the fundraising code. Al this siage we are only involved with Stewardship. We do not allow the setting w of Ihlfd-party lundraising pages on our websilo. Paymont 8ervlce8 - We meet 911 legal requifemenls relating to the Payment Services Regulations 2017 and all relevant financi81 serviG8s laws and regulalions. Messages to moblle devleas - OD UK&I does not send messages or raise funds via megsgges to mobile devices. Bulk emall- We do not send messages from a named person's email account. Events - OD UK&I dld not engage in fundraising (K thallenge events, but monies are given our staff or volunteers 4t awaroness-raising events on 0￿510￿. Lotter19s, prlze competitions and free draY￿- We are not engagad in such activities. Grant.maklng bodle8 - We do not apply for statutory funding such as EU or government grants, i)Jt do receiv8 granls from othei organisalions. We are careful to follow the administrative requirements of the granl-making body regarding payment as well as reportin9 guidelines and requirements if Ihey fonn conditions under a grant conlracL 14-

OPEN DOORS WITH BROTHER ANDREW TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Payroll glvlng ond po81-tax 8alary donatlons- V*le rec£ive funds via. payroll giving. Legaclos - OD UK&I employs a full-lime legacy administrator. We do not provide legal advice or offer lo act as executor and make it clear that the contents of our communic81ions are not intended to be legal advice from us. We provide suggested wording forlegacies made to US 8nd make sure Ihal Ihe suggested wording is accurate 2nd Ihat we are dearly identified. We do not currently communicate wilh legacy givers in-person, unléss we are ￿ntacted directly. No third-party fundraisern are employed for legacy giving. We do not involvè other charitable institutions in making a will and don't pay for viills with charity funds. After a legacy has been made, ongoing contact is mainlained only on the basis of thé testator's slated inler8sls. If asked, we do not explain to family mémbers why they ar6 not included in 8 will. only why wa need th8 legacy. In Legacy cases where conditions or reslriclions apply. we follow the conditions oullined as well as relevant laws if tha purpose has be6n fulfilled, already provided for, or can't be fulfilled.. the money can no longer be used.. or other suilabilily restraints are encountered. We respecl Ihe testator's or their eslale's wishes aboul any public fecognilion of Ihe gift. 2.3 Failure to Comply wilh Scheme or Standard Outlined Abové OD UK&I has complied fully wilh the UK Fundr8lsing Regulator's schemé, induding payment of the vofunlary annual Fundraising Levy. 2.4 Monltorlng 3rd Partle8 OD UK&I engages vital support across Ihe ministry from volunteers and a number of giving platforms Induding CAF, JustGiving and Stewardship. Wè Iraln, monitor and support our volunleers through- a full-time member of staff dedicated to volunteer activily- an onboarding process which Indudes infomialion on the charity and Its oblecliv88,' a￿e$S to an information portal and printed resources: and 8 volunteer IraSnlng weekend. 2.6 Complalnt8 Recelved In the La8t 12 Monlh8 Durlng 2024 we received 34 complaints based on our activities for the purpose of fundralslng. The majority of these complaints, 16 of them. were on the back of reG8iving the Gift Aid Lettér mailing in Septembèr. Complaints are taken seriously and are dealt with by the Supporter Relations le8m. 11 18 important thal 8UPPOrters feel listened lo and understood, and that their feedback is dealt wilh. The Supporter Relations team lakes care to record any feedback that we receive from supporters and churches on Iheir CRM records. This may be comménls V￿ receive via phone or email. This is a kèy part of our role sincé we connect witli supporters on a daily basls. It is 8 high priority within the team lo b6 efficient in handling complaints. The Supporter Rèlations team gauges the level of eA)mplaints as lo whelher they are mild, moderale or exlreme, and then adds lh8 fèedback onlo our CRM system to ensure it has been recorded and addressed lo the relevant slake holder or department. However, the timeframe in which a response is provided to complaints considers whether it is a low, medium or high priority. Below is a table which ￿fleC1S h¢)w we gauge complalnts by priority. Three.. low priorily, Two: medium priority and One.. high priority. 15-

OPEN DOORS WITH BROTHER ANDREW TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Prlority 18vel Descrlpiion of Ihls typo ol complalnt How we wlll respond Thrae (Low A complaint will be considered level three {Low) if it meets ALL the following crileria-. Supporter Relations wll acknowledge the complaint wilhin 48 working hours o receiving il. If Supporter Relations can resolve the complalnl, thèy will do so within one month of receiving it. All complainls are usually deall with sooner than Ihis. especially If it is something Supporier Relations tali rèsolv8. If another team or mèmbèr of staff can solve Ihè complaint. Supporter Relations will infomi Ih8m of the complaint, and they wll resolve it wilhin one month, and Supporter Relalions will Infom) the supporter of what has been done to resolve the Issue. A resolution can be an immediate solulion to the problem (e,g., sending a replacement for missing mailing) or a clèar plan to change a procÈdur8 or resource In future. If Ihe Issue cannot be resolved, Supporte Relations will inform the supporter that thls is lh8 case, and explain why, wilhln one month of re￿Iving the complaint. The issue has only had a small effe on the supporter (il has nol caused them personally any in¢onveni8nce o damage). There has been lillle or no damage to Open Doors, reputation Thè supporter has not asked for their complaint lo be passed on to 8nyone else There are no allegations of abuse o misconduct againsl a glaff member volunteer A ¢omp181nt wll also be piiority level three il it is considered to be complelely Irrational and contrary t widely accepted facls. This would only be Ihe case in extreme examples, such 88 a supporter claiming North Kore do8sn'l exist. -16-

OPEN DOORS WITH BROTHER ANDREW TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Two (Medlum) A complaint will be considered level tsvo if il meels ANY of these criteria. bul does no meel the uiteria lo becomé a level one complainl.. The issue has had a mod6rat8 level o effect on the supporter {e.g., a problem viilh an order meant Ihey didn't receive the resources Ihey ordered in time fo their Open Doors church service) The issue has the potential to ha small impact on Open Doors reptslalion (é.g.. Open Doors has published Inaccurate Information whith may cause some peopl8 to los8 Irust In us) Thè supporter has asked for their complaint to bè passed on lo someone outside of Supporter Relations. Supporter Relalions will acknowledge the complaint within 48 working hours o receiving il. If Supporter Relations can Tesolve the complaint, Ihey will do so within two weèks of récÉiving it. If another team or member of staff can resolve Ihe complaint, Supporter Relalions will pass the complaint to them, and they will resolve il within Iwo weeks, and Supporter Relations will Infomi the supporter of what has been done to resolve the issue. A r6solution can be an immediate solution to the problem caused. or a clear plan to do things differently in future. Regardless of who is resolving thè complaint. Supporter Relations will inform the relevant staff of the complaint. For example. if it is a resource fulfilmen problem. the Televant Person in direcl marketing will be informed; If il's 8 complaint about a volunteer, Ihe channel owner will be told {8xcept accusations o misconduct - see below). If the supporte has specifically asked lor their complaint lo be passed on to another member of staff, then Supporter Relations will do this. If the issue cannot be resolved. Supporte Relations will inform the support6r that this is lh8 case. and explain why, within Iwo weeks of rec8iving the complaint. Supporter Relalions may ask for help from the Press team if appropriate. In somé circumstances, it may be appropriate for someone outside Supporter Relations lo contact the supporter. This should be decided on 8 case-by-case basis. through a discussion between that member of staff and Su orter Relalions 17-

OPEN DOORS WITH BROTHER ANDREW TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 One IHlgh) A complaint will be considered priorily level one if it meets any of these criteria.. Th8 Issue had a major impact on the supporter (e.g.. they tried to donale £10 bul we look £1,000 by accident. which resulted In them being unable to buy food, or going ovér-drawn) The issue has the potential to do significant repulalional damage e.g., a volunteer speaker said somelhing extremely inappropriate The supporter has specifically asked for their ￿)MplaInt lo b8 passed on to th8 Leadeiship Team {LT) Supporter Relations will infom LT of the CLsmplainl wlhin 48 working hours o recÉlving it. LT will decide whether or not lo also inform Ihe trustees. LT will work wilh Supporter Relallons and any other relevant staff to resolve Ihe cxjmplainl as quid<ly as possible (ideally within 3 days). The complaint musl be resolved within three days of recèiving it. L or Supporter Relations will communicat8 to the supporter how the complaint has been resolved. Where possible. Ihe resolulion should include 8n immediate solution to lh8 problem, and a clear plan to do thlngs differenlly in future. ￿ere this is not possible, either an immedi818 solution OR 8 plan lo do things differenlly in future should be found. Support6r Relations or LT will communicate to Ihe supporter 8boul the re501ullon. If Ihe Issue cannot be resolved, Supporte Relations or LT will infom the supporter that this is the case, and explaln why. wllhin three days of receiving the complaint. Supporter Relations may ask for help from thé Press team if appropriate. As rell8Cted in lh6 table above, al limes we involve colleagues from olher departments In helplng us respond to a complaint, due to thelr knowledge of the area the complaint relates to. or because it requires Input from a member of the Leadership Team. Our 8im is lo respond lo the supporter as soon as we are 8ble. This is a key priority for us as we do nol want supportars to b6 left waiting for a response. If time is needed to research bèfore responding, holding emails are sent to ackn¢)wledge their feedbacJ( and let Ihem know we are currently looking Into il. On phon8 C811s, if we are not able to address the complaint there and then. we apologise. empathls8 and thank Ihem for rea¢hing out to us. To manag8 exp8ct81ions, we make il clear Ihat we will investigate further and get back lo them as soon as we can. We check whether Ihey would like a call back or an email response once we have an answer to Iheir complaint. A monthly rèport Is ¢realed for feedback and ernailed out lo the Leadership Team and Inanagars, so that Ihey are aware of any Issues th81 Cfop lip. It is a Iransparent system which looks at tha comp18inl. how it was dealt with, and th8 actions taken. A monthly meeting lakes plac£ wilh key stakeholders to addre55 any issues or requesls following on from Ihe monthly report. This ensures all supporter complaints are looked at, addressed and reviewed as we discuss actions taken to help and respond to the supporter. 18-

OPEN DOORS WITH BROTHER ANDREW TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Actions taken in light of complaints received, include.. Listening and apologising to supporters., If a response or answer cannot be given to the supporter straight away, we investigate the complaint further.11 is made dear to supporters that we will be back in louch as soon as possible wilh a response: Feedback is created on CRM to ensurè it is do¢umented and gauged al th8 right priority18vel- Relevant departm8nls and stak8 holders are made aware 8nd involvad In providing an explanation or solution where needed; Supporter Relations team contacts supporters viith explanations or solulions; Feedback on CRM is compl8led. Including the actions taken and response from supporter,. and Feedback Is drculated In monthly report and addressed in monthly feedback meeting. 2.6 Vulnaroble People OD UK&I has a Data Protection Policy 8nd Privacy Nolice lo Infomi people of their rights and prolecl them from unreasonable inlfuslon of their privacy. Members of the public can choos6 their level of interaction with the organisalion, and our communications offer easy ways to opt out of receiving communications from us. We have a complaints procedure in place lo ensure any concerns can be Communicated and addressed. We are members of thè Dlrècl Marketing ASso￿allOn and are compliant with the Fundraising Code, m8king sure lo follow ils recommendations. We do not ask for money on inbound or oulbound c811s. Vulnerable supporters are flagged in ovr syslem for their protection. Donations from vulnerable supporters are insofar as possible returned. Our Policies are reviewed regularly and in consuSlalion with experts in each di￿lpIlne to ensure we exerclse best practieA and are compliant with the law. All staff and volvnleers receive training on Data Protection and thosé V￿rkIng on the phone are Iralned on how to engage with vulnerable supporters (see process below). Vulnerable supporters We do not ask for money on any inbound or oulbound phone calls. We don't pressure people into giving. if someone is not sure or talks of not having much money. wa 8ncourage them to focus on prayer. If Ih8y are insisl6nt on giving, we kindly suggest Ihal they have think and pray about it. We also suggest that Ihey lalk lo a family member or carer and call back the next day or so. This is to prevenl Ihem from being pul in any financial difficulty. For supporters who have previously engaged wilh us, we may rely on legitimal8 interest Io send postal communications, provided they hav6 not unsubscribed. Vulnerable supporters ar6 n)anaged on a case- by-case basis, respecting their individual preferences. lthere vulnerability is identified, we work to ensure that mailings do not Cause dislfess and adjust preferences as needed, including offering to unsubscribe them if necessary. Staff are Irained to identify a range of vulnerabilily signs (e.g., cognitive, emotional, financiall. supported by CRM llags that log relevanl inleraclions and enable personalized approaches. We conduct regular training sessions and refreshers to help staff understand signs of distress and how to respond compassionately and appropriately. We have a list of various organisalions we can signpost where appropriate e.g. CAP. UCB prayer line. doctors, local church. We offer lo pray with them. We do refreshers on vulnerable SUPPOrters as a team a couple of limes a year. If supporters {vulnerable or not) want to unsubscribe from poslal mail. Supporter Relations Team actions this immediately upon request. When a supporter opts to be removed from communications. we action their request promptly, provtding dear informalion on any communications already in Ihe mailing prO￿$s. . If 8 SUPPOrter contacts us and requesls that we set up someone they know to receive regular postal mailings or for ad-hoc resources. due lo GDPR, we cannot do this without speaking lo the individual Con￿rned. We need people's pemiission lo send them anything which could be classed as marketing. 19-

OPEN DOORS WITH BROTHER ANDREW TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 If a supporter (vulnerable or not) requests lo be removed from our system. we must follow the delelions pro￿$$. If a supporter discloses a safeguarding concem and we need further adwce. we speak to Ihe S8fegu8rding lead al OD UK&I or to Thirtyone:eighl. Any safeguarding concErns are addressed in 8 safeguarding forni which is then senl direclly to the safeguarding lèad. All staff aré askèd to uphold OD UK&I's safeguarding policy. SECTION 3.. STATEMENT OF DIRECTORS, (TRUSTEES) RESPONSIBILITIES The Difeclors are responsible lor preparing the Directors. Report and the financial slalemenls in accordanoe with appllcable law and regulalions. The Directors are responsible for the appointmenl of independent Audilors to report on the accounts. This appolntfflent is reviewed periodlcally. Company law requires the Directors to ensure financi81 slaleinents are wep8red for each financial year. Under thal law thè Dlreclors havè elécled to prepare lh8 financial slatemenls in accordan￿ with United Kingdom Genèrally Accepted Accounling Pr8Ctice (United Kingdom Accounting Standards and applicable lawl. Under company law the Directors must not approve the fin8ncial statements unless they are sallsfied thal thèy giv8 a true and fair view of the state of affairs of Ihe company and the profit or loss of th8 company for that period. In preparing these financial statemenls, the D1￿ctOrS are required to: Sele¢t suitable a¢￿unting policies and Ihen apply them ¢onslstenlly: Make judgments and a¢¢ounling estimates that are reasonable 8nd prudenl. Slate whelher applicable UK Accounting Standards have been followed, subjecl to any material departures dlsclosed and explained in the finandal slalements; Prepare the financial slalemenls on the 90in9 concern basis unless It Is Inappropriate to presume that the ￿MpanY will continue in business. Thè Oireclofs are responsible for ensuring that ad8quale accounling records 8rè kepi ihal aTé Sufficient to show and explain thè company's Iransaclions. disciosa wilh reasonable accuracy at any time thè financial position of the company and enabl8 Ihem to ensure that the financial statemenls comply wilh Ihe Compani8s Act 2006. They are also responslble for safeguarding Ihe assets of the company and hen*X for taking reasonable steps for the prevention and detection of ffaud and other irregularities. In so far as the DirectOTS are aware.. There Is no re16vant audlt Infomation ol whlch the chariiabla company's audilor is unawaré,. and The Directors have laken all steps thal they ought to have tsken lo make Ihemselvas aware of any rel8V8nt audit infomialion. Signed by order of Ihe board. MrA F Holtshauson Chair of Trust Dated.. ..2..¢. .

OPEN DOORS WITH BROTHER ANDREW INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF OPEN DOORS WITH BROTHER ANDREW Oplnlon We have audited the financial slatemenls of Open Doors wilh Brother Andrew (the 'charity') for the year ended 31 December 2024 which comprise Ihe statement of financial actiwties, the balance sheet, the statement of cash flows and the notes to the financial slalemenls, including a summary of significant 8ccounling policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounling Standards. including Financial Reporting Standard 102 Tho Fin8ncial Reporting Slandard applicable in Ihe UK and Republic of Irel8nd (United Kingdom Generally Accepted Accounling PraclicA8). In our opinion. Ihg financi81 statements.. give a true and fair view of the slate of the charitable company's affalrs as al 31 DecÈmb8r 2024 and of Ils incoming resources and application of resources. for the year then ended.. have been properly prepared in accordan￿ wilh Uniled Kingdom Generally A￿pIed Accounting Practice, in accordance wilh FRS 102 The Financi81 Reporting Standard applicable in the UK and Republi¢ of Ireland and have be8n prepared In accordance with the requirem8nls of Ihe Companles Act 2006. th8 Charilles and Trustee Investmenl (Scollandl Act 2005 and regulation 8 of the Charilies Accounts (Scollandl Regulations 2006 (as amended) and the Companies Aci 2014 {Irelandl. Ba818 for oplnlon We conducted our 8udit in accordance wilh Intemalional Standards on Auditing {UK and Ireland) {ISAs UK and Irelandll and applicable law. Our responsibililies under those standards are further described in the Audilor's rasponsibilili8s for lh8 audil ol Iha financial sla18menls seclion of our report. We are independent of Ihe charily in accordance with thè ethical requirements that aré relevant to our audit of the accounts in th8 UK and Ireland, Including the FRC'S Ethical Slandard and the elhical standard issued by the Irish Auditing and Accounling Supervisory Aulhorily IIAASA), and we have fulfilled our other ethical responsibilities in accoidanr£ with Ihese requirements. We believe that Ihe audit evidenc￿ we hav8 obtained is suffiaenl and appropriate lo providé 8 basls for our oplnlon. Conclu81on• relallng to golng con¢ern In auditing the financial stalements. we have concluded Ihal Ihe Trustees, use of Ihe going conc8m basis of accounting In the preparation of the financial slalements is 8ppropriate. Based on the work we have perfom)ed, we have not identified any material uncertainties relaling to events or conditions that. individually or colleclively, may cast significant doubt on the charity's 8bilily to conlinue as a going concérn far a period of 81 least twelvè monlhs from when the financial statements are aulhoriséd for issu8. Our responsibilities and the responsibililies of the Trustees with respect to going COnc￿M are described in the relevant seclions of this report. Other Informatlon The other information comprises the inlomialion induded In lh8 annual report olher than the financlal slalemenls and our audilols report thereon. The Trustees are responsible for the other infomation conlained wilhin the annual report. Our opinion on the financial slalemenls does not cover the other infomialion and we do nol express 8ny fomi of assurance condusion thereon. Our responsibility is to read Ihe other infomi8tion 8nd, in doing so, consider whether the other infomialion is materially inconsistent wilh the financial statements or our knowledge obtained In thè course of thé audit. or otherwise appears to be materially misslaled. If we identify such material inconsistencies or apparenl material misstatements. we are required to delemine whelher this gives rise lo a material misslalemenl in the financial slatemenls themselves. If, based on the work we have performed, we conclude th81 ihere is a material mis51atement of this other infomiation. we are required to report that fact. We have nothing to report in this regard. 21

OPEN DOORS WITH BROTHER ANDREW INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF OPEN DOORS WITH BROTHER ANDREW We assess Ihe risk of material misslalement in the financial slalements as a result ol fraud and undertook Ihe following procedures but were not limited lo- Reviewing Ihe controls set in pla￿ by the leadership team, including the review of the charity's risk regislei., Making enqulries of the leadership team as to whether they consider fraud or other irregu18rity may have laken place, or where such opportunity might exisl, part¢cularly In lems of cash held physically by the charity.. Challenging the leadership team's assumptions with regard to aexounling eslimatss such as legacy recognition and functional allocation of expenses.. and Identlfying and tesllng journ81 entries, particularly thosè which appear to ba unusual by size or nature. Because of the inherent limitalions of an audit. there is a risk that we will not detect all irregularities, including Ihose leading to a material misslalemenl in Ihe financial stalements or non-compliance wilh ￿gUlatIOn. This risk increases the more that compliance with 8 law or regulation is removed from the evenls and Ir8nsaclions refieGled in the financial statements. as we will be less likely to become aware of instances of noTr¢ompliance. The risk is also grealel regarding irregularities occurring due lo fraud rather than eTror. as fraud involves intentional concealment, forgery, collusion, omisslon or misrepresenlalion. A furlher description of our responsibilities for the audil of the financial statements is located on the Financial Reporting Council's website at.. http..1￿￿￿.lrC.org.Uklaud1lorsreSponSIbIIilies. This description forms pBrt of Our audiloVB report. Use ol our report Thls report Is made solely lo the ¢h8rity'S Irustees. as a body. in ac￿r￿an1* with part 4 of the Charities (A¢¢ounts 8nd Report$> Regulations 2008 and regulation 10 of thè Charilies A¢counls {Scotl8nd) Regulations 2006 and section 391 of Ihe Companies Act 2014. Our audit work has been undertaken so that we might state lo the charily'8 Iru51e88 those mallers we are required to slate to Ihem in an auditors. report and for no other purpose. To Ihe fullest extent permltled by law, we do not accept OT assume responsibility lo anyone other than Ihe charity and Ihe charily's trustees as a body, for our audit work, for thi5 report, or for Ihe opinions we have fonned. ShawGlbb8 (Audltl Llmltèd 2(1L Chartered Cortlflod A¢counlant8 Statutory Audltor 284 B8nbury Road Oxford OX2 7DY Shaw Gibbs (Audit) Llmited Is eligible for awoinlmant 8s auditor of the charity by virtue of its eligibility for appointment as auditor of a company under section 1212 of the Ccffjpanres Aci 2006. 23-

OPEN DOORS WITH BROTHER ANDREW INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF OPEN DOORS WITH BROTHER ANDREW Oplnlon8 on other matter8 pre8crlbed by tho Companlès Acl 2006 and Compan188 Act 2014 In our opinion. based on the work undertaken in Ihe couise of the audit.. the information given in the Iruste8s' report (incorporating the directors. report) for the financial year for which the financial statements are prepared is consislenl with the financial slalemenls,. 8nd the l(ustees' report has been prepared in 8ccord8nG8 With applicable legal requirements including the CompaniesA¢t 2014. Mattar8 on whleh wa are requlred to report by 8xc8ptlon We have nothing to report In respect of the following matters in felalion to which Ihe Charities (Accounts and Reports) Regulations 2008 and the Charities Accounts (Scolland) Regul81ions 2006 (as 8mendedl and the Companies Acl 2014 require us to report lo you if, in our opinlon.. the Informalion given in the financial statements is incA)nsistenl in any materi81 r8sp8ct with the Trustees, report., or sufficienl and prop8r accounting récords have not bgen kept: or the financial statements are not In agreement with the accounting r￿rdS., or we have not received all the Infom)ation and explanations we r8qulre for our audit. Re8pon8lbllltle8 of Tru8tee8 As explained more fully in Ihe s18temenl ol Trustees. résponsibilities, the Truslees. who are also the directors of the harity for the purpose of company law, are responsible for the preparation of th8 financial statements and for being satisfièd that Ihey give a true and fair view, and for such internal control as the Trustees d816miné Is necessary to enable the preparation ol financial statements Ihal are free from malerial misslalemenl. whether due lo fraud or error. In preparing the financial stalemenls. the Trusteés aré rèsponsible for assessing the charity's abilily to continue as a going concern, disclosing, as applicable. mallers related lo going concern and using the going concérn basis of accounting unless the Trustees either intend lo liquidate the charitablè Company or to cease ep8ralions. or havé no réalistic allernalive but to do so. Audltor's ro$pon81bllltl08 for th8 audSt of the flnanclal statements We have been appoinled as auditor under section 144 of the Chari118s Act 20118nd s8elion 44{1){cy of th8 Charitie$ 2nd TnJsteÈ Investment {S¢ollandl Act 2005 and report in accordanc* wilh the Acts and relevant regulations madé or havSng effect Ih&reund8r. Our objectives are lo obtaln reasonable assurancé about wh8lh8r th8 financial statements as a whole are ffee from material misslalemenl, whether due to fraud or error. and to Issue an auditorfs report Ihal includes our opinion. Reasonable assurance is a high level of assurance, bul is nol a gu8ranlee that 8n audit conducled in accordance wilh ISAS (UK and Ifelandl will 81ways dete¢l a mateiial mis$tatemenl when it exists. Misstatements can arise from fraud or error and ar8 considered material if. individually or in the aggregate, they could reasonably b8 expected lo influence the ecx)nomic decisions of users taken on the basis of Ihese finan¢ial statemenls. Irregulanliés, including ffaud, are instances of non<omplIanc￿ wth laws and regulations. Wé design procèdures In line wilh our responsibililies, outlined above, lo delecl material misslalements in respect of irregularilies, Includino fraud. The specific procedures for this engagement and the exient to which these are capable of detecting irregularities, induding fraud is detailed below.. At thè planning stage of the audit, we gain an understanding of the laws and regulation5 vthich apply to thé charity and how the leadership team seek to comply with Ihose laws and regulations. Thls helps us lo plan appropriate risk assessments. During the audit. we focus on r818vanl risk areas and review thé C￿mplIance with the laws and regulations by making relevant enquiries from Ihe leadership team and undertaking corroboration. for example by reviewing Board Minules and other documentation. -22-

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OPEN DOORS WITH BROTHER ANDREW BALANCE SHEET AS AT 31 DECEMBER 2024 2024 2023 Not08 Flxed a88èt8 Tangibl8 assets Inveslmenl properties 12 13 1.304.329 525.000 1.306,724 500,000 1,829.329 1,806,724 Currant a880ts Debtors Cash at bank and in hand 14 2.246.709 857,324 1,927,558 355,344 3,104.033 2,282,902 Cred5tor8: amount8 falllng due wlthln one year 16 361.383 307,767 N81 current as8els 2,742,650 1.975,135 Total a888t8 le88 current Ilabllltlo8 4,571,979 3,781.859 Income fund8 Designated funds Unreslricled funds 255,039 4.316.940 230,039 3,551,820 4.571,979 3,781,859 Thé financial s181ements were 8pproved by the board of directors and aulhorised for Issue on are signed on ils behall by.. and Mr A F Holtshausèn Tru8teo Company Reg16trallon No. 06327802 -25-

OPEN DOORS WITH BROTHERANDREW STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 DECEMBER 2024 2024 2023 Notes Cash flow8 from operatlng acilvltlas Cash <absofbed byylgeneraled from operations 22 (49.230) 348.521 lftvestlng actlvltles Purchase of langible fixed assets Pioceeds from dispos81 of investment property Pioceeds from dispo981 of other Investments IhvÉslmÈnl Incom8 rètsived {94,529) (383,021) 630.844 70.CN)O 23.910 14,895 Net ca8h gèneratéd froml{usèd In) Investlng actlvltl&8 551.210 (289,111) Net cash used In flnanclng a¢tlvltlfr8 Net Increa8e In ca•h and caoh oqulvalénts 501,980 59,410 Cash 8nd cash equivalenls at beginning of year 355,344 295,934 Cash and ¢a8h equlvalents atend ofyear 857,324 355,344 -26-

OPEN DOORS WITH BROTHER ANDREW NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 Accountlng pollc1è8 Company Informatlon Open Doors with Brother Andrew is a private company limited by guarantee incorporatéd In England and Wales. The r8gislered office is Telfer House, Range Road. Wtney. OX29 OYN. 1.1 Accountlng ¢onvfrntlon The accounts have been prepared in accAJrdance with Accounting and Reporting by Charities.. Slalement of Recommended Practice applicable lo charilies preparing their accounts in accordance with the Financial Reporting Standard applicable In the UK and Republic of Ireland {FRS 102) (effective 1 January 20191 (Charilies SORP IFRS 10211. the Charities Act 2011. the Companies Act 2006, the Charities and Trustee Inveslment (Scotland) Acl 2005 and regulalion 8 of tha Charities Accounts (Sco118nd) Regulalions 2006 (as amended) and the Companies Act 2014 {Ireland). The charity is a Public Benefit Entity as defined by FRS 102. The accounts are prepared In st8rling. whlch is the functional currency of Ihe Charity. Monetsry amounts In these financial slalements are rounded to the ne8r8St £. 1.2 Golng conc8rn At Ihe lime of approving the accounts th8 Trustees hav8 a rèasonable expectation that the charity has adequate resources lo continue in operational exislence for th8 foreseeable fulur8. Thus the Truslee8' continuè to adopt the going concern basis of arA￿Unting in preparing the accounts. 1.3 Charltable fund8 Unreslricled funds ar8 availablè for use at Ihe discrelion of the Trustees in furtherance of Ihe charitabl8 objeclives unless the funds hav6 been désignated for olher purposes. Designated funds 8re transferred from unrestricted funds at the discretlon ol thè Trustees 8nd aré sènt to Open Doors Inlarnalional for èxpenditure on the field. Restricted funds are subject lo specific conditions by donors or grantors as to how they may b8 used. The purposes and uses of the restricted funds are set out in Ihe notes to the financial statemenls. 1.4 Incomlng r880urca8 Income is recognised when the charity Is16oally 8nlilled to il after any perfonnanc£ condilions have been met, the amounts can be measured reliably, 8nd il is probable that income will be receivèd. Cash donations are recognised on receipt. Other donations are recognised onG8 the charity has been nolified of the donation, unless perfomiance conditions require deferral of the amount. Incoma tax recoverable in relation lo donations received under Gift Aid is recognised at the lime of the donalion. For legacies, entitlement is taken as the eartier of Ihe date on which eilher.. the charily Is awarè that probate has beèn granted. the eslale has been finalised and notificalion has been made by the executorls) to tha Trust that a distribution will be made. or when a dislribulion is re￿IVed from Ihe estate. Receipt of a legacy, in whole or in part, is only considered probable when the amounl can be measured reliably and the charity has been notified of the executofs inlenlion lo make a dislribulion. Where legaci6s have been notified to Ihe charity, or the charity is aware of the granling of probate, and the crileria for income recognition hav8 not been mel, then lh8 legacy is treated as a contingent asset and disclosed if material. All gifts received, restricted or unreslricted, within the UK are granted to Open Doors Inlernalional in accordance with an affiliation agreement drawn up in 2009. Open Doors UK advise Open Doors Internat￿n81 of tha breakdown of the grants be￿een restricted and unrestricled. The ullimate responsibility for the use of the restricted income is with Open Doors Intemalional. Written undertakings are obtained ffom Open Doors Inteinational confim)ing that all expenditure is in accordancé with the wishes of the donor. -27-

OPEN DOORS WITH BROTHER ANDREW NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Accountlng pollcle8 (Contlnued) Interest on funds held on deposit is induded when rer£ivable and Ihe amount can bè mèasured reliably by the charity,. this is nomially upon notification of the interest paid or payablè by thè bank. Income Is measured at the fair value of the consideration received or le￿1Vable. 1.5 Resources èxpèndad Expenditure is recognised once there is a legal or constwclive obligalion to make 8 payment to 8 ihiTd paty, il Is probab16 that settlement will be required and Ihe amount of the obligation o8n be measured reliably. Expendilure Is classified as detailed below. Support cosls have been allocated lo the costs of raSslng funds 8nd charitable aclivilies either on a direct cost basis or apportion8d on an appropriale basis. Th8 adminislralion costs, which are included in the support costs. are apportioned to Ihe costs of r818ing funds and charilable 8clivilies based on Ihe weighted average ol raising funds and each charitable aclivily cost, over the total relevant costs. Governance wsts includ8 th8 Statutory costs of the charity such as the auditors, remuneration, Trustees, expenses and16gal adviG8 for the Tfuslees. Those costs have been 8PPOrtioned lo Ihè costs of raising fund8 and charitable acllvities based on the weighled average of raising funds and each ¢haritable actlvity ¢osI. ovér tha to181 relevant costs. Expenditurè Is accounted for on an acLnJ81s basis so lar as it is pwdent to do so and 1$ allocated to Ihe relèvant Category in accordance with internal guidelines agreed by the Trustees from Ilme lo lime. 1.6 Tanglblè flxad 288èt8 Tangible fixed assets are initially measured al cosl and subsequently measured al ¢osl. net of depredation and any impaimienl losses. wilh the exemption of freehold land Ihat is not depreciated. Depre¢l8llon is recognised so as to wrlte off the cost or valuation of assets less Iheir resldual valugs over their useful lives on the following b8s8s. Freehold property Freehold propety alterations Compuler Equipment Offir2 Equlpmenl Motor Vehicles 2% per annwi 5% 10 20% per annum 20Vo ￿ 33% per annum 10Vo lo 33% per annum 250A per annum The gain or loss arising on the disposal of an asset is delemiined as the difference between the s818 proceeds and Ihe cairying value of the asset. and is recognised in net incomèl{expéndilure) for the year. Part of the fre8hold propety Is rented out. In line with FRS 102 Section 16"Inveslffleni prop8ty the rel8vanl part of the freehold property has been dassified as an investment propérty and 8ccounled for in line with Section 16. 1.7 Investment propertles Investment property, which is property held to earn rentals andlor for capital 8ppreciation, is inilially recognised al cost, which includes the purchase (x)st 8nd any directly attribulable expendilure. Subsequenily it is measured at fair value at the reporting end date. The surplus or deficit on revaluation is recognised in the inGome and expenditure account.

OPEN DOORS WITH BROTHER ANDREW NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Accountlng pollcle8 (Contlnued) 1.8 Impalrmont of flxèd assat8 Al each reporting end date. the charity rèviews the carrying amounts of ils tangible assets to determlne whether there is any indication that those assets have suffered an impairmenl loss. If any such indicalion exists. the recoverable amount of Ihe assel is eslimated in order to determine the extent of the impaimient loss (if any). Recovèrable amount is the higher of fair value less costs to sell 8nd value In us8. If the recoverable amount of an assel is estimated to be less than ils carrying amount, the cafryino amount of the asset is reduced to ils recoverable amount. An impairment 105s is recognised immediately in Incomel 8xpendiluré for the year, unless the relevant assel is carri6d al a révalued amounl, in which case the Impairment loss Is trèated as a revaluation decrease. Recognised impairment losses are reversed if, arKI only If, thè reasons for the impaimienl loss have ce838d to apply. Where an impaimient loss subsequently reverses. th8 carrying amount of the assel is increased lo the revised estimate of ils recoverable amount, bul so Ihal the increased carrying amount does not exceed the carrying 8mounl that would have been detemiined had no impaim)enl loss beèn recognlsed for the asset in prior years. A reversal of an impaiment loss is recognised immediately. unless the relevant asset is carried In at a revalued amount. in which case tha reversal of the impainnent loss is treated es a revaluatson increase. 1.9 Cash and ca8h 6qulvalènt8 Cash and cash equivalents Include cash In hand. d8poslls held at call with banks, other short-temi Ilquld investments with oiiginal malurilies of three months or less. and bank overdrafts. Bank overdrafts are shown wllhln borrowings in current liabilities. 1.10 Flnanclal In81rumonts The charity has elected to apply the provislons ol Section 11 '88sic Financial Instruments, and Secllon 12 'Olher Flnanclal Instruments Issues. of FRS 102 lo all of its financial Instfumenls. Financial inslfuments are recognlsed vkn8n thè charity becomes party lo the contraclual provlslon8 of the In81Tumenl. Financlal assets are offset, wilh the net amounts presented in the account4 when therè Is a legally enforceabl8 right to set off the recognised amounts and there is an intention to settle on a n81 b8sls or to realise the asset and settle Ihe liability simultaneously. Baslc flnanclal assets Basic financial assels. which include trade and other debtors and cash and bank balaneés, are Initially measured at transaction price including transaction Costs and are subsequently carri&d at amortised cost using the effective interest method unless the arrangement constitutes a financing Iransaclion. where tha IransaGlion is measured at the present value of the future receipts diswunled at a market rate of interest. Bas1¢ flnan¢lal Ilablll¢l•s Basic financial liabilities, including trade and other creditors. are initially recognised at transaction price unless thè arrangement constitutes a finanung transaction. where the debt instrument is measured at Ihe present valu8 of th8 fulurè recÉipts discounted at a markel rale of interest. Trade creditors are obligations lo pay for goods or services that have been acquired in the ordinary coursé of operations from suppliers. Accounts payable are dassified as current liabilities if payment is due wilhin one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised inilially at transaction price and subsequently measured al amotlised cost using the effective interest method. -29-

OPEN DOORS WITH BROTHERANDREW NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 A¢¢ountlng pollcles (Contlnuèdl Dereeognlllon of flnanclal Ilabllltlos Financial liabilities are derecognised when the charity's conlraclual obligations expirg or are discharged or cancelled. 1.11 Rotlroment baneflts Paymènts to defin8d contribution r81irem8nt b8n8fit Schemes are charged 8$ an expensè as théy fall due. 1.12 L•a888 Rentals payable under operating leases, including any lease incéntivés recéived, 8re charged as an expense on a slraighi line basis over the term of the relévant leaso. 1.13 Forelgn exchartge Assets and Ilabililies denominated in foreign curfencies are translated into slerling at the rate of exchange Tuling al th6 balance sheet date. Transaclions Incuffed during the year are acrx)unled for at the ratè of exchang6 ruling at that lime. Any gain or loss on foreign tr8nslalion is laken to the Statement of Flnanclal Activities Includlng the Income and Expenditure Aco)unt. 1.14 Taxatlon The charity is enlilled to receive relunds of Income tax on gifts made under Gift Aid. In￿me tax refunds are accounted lor in the period In whlch the donation was recAived and are allocated to the s8me project as the origlnal gift8. Crltlcal accountlng e8tlmale8 8nd Judgom&nt8 In the applicalion of Ihe ¢harity'$ aCc￿￿ntIng policies. the Irusiees are required to make jvdgement5, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and assoaated assumplions are based on historical experiencé and olher factors that are considered to b8 relevant. Actual resulis may differ f(t)m these eslimales. The estimates and undeTlying assumptions are reviewed on an ongoing basis. Revisions 10 accounting estimales are recognised in thè period in whid) Ihe eslima18 is revised where the revision affects only that period, or In th8 perlod of the revision and fulure periods where the revision affects both current and future pèriods. Crlllcal Judgoments The following judgements (apart ffom those involving eslimaiesl have had th8 mosl significant effect on amounts recognised in the financial statements. Investment property valuatlon Investment prop8rty comprises of the Teller House mixed-used property (w8rehouse). The fair value of Ihe invèstrnènt propety (mixed-use property) was eslimated by Ihe Truslees by reference to its market valuè. A professional valualion of the propety had been carried out by an independent fimi of Chartered Surveyors in February 2020, by reference to ihe underlying market conditions and the market value of slmilar properties in the relevant area. The trustee eslimate the fair value of the propety lo have increased by £25.000 from the previous year based on Ihe underlying maTkel conditions and the market value of similar properties In the relavant area. Th6 trustees believe thal Ihis is a materially correct Tepresentalion of th8 fair value of Ihe prop6rty at the end of Oecember 2024. -30-

OPEN DOORS WITH BROTHER ANDREW NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Donallons and legacle8 Unre8trlcted D881gnaled Restrlcted funds fund8 fund8 Total 2024 Total 2023 Donations and gifts Légacies rer£ivable 6.217.364 4,701.052 4.323.183 15,241,599 15,271.580 1.757.229 14.895 1,772,124 1.721.681 7,974,593 4,701.052 4,338,078 17,013,723 16,993,261 Investmenl Income 2024 2023 Interest recèlvablé 14,895 23,910 Incomlng ro8our¢e8 from charltable actlvltlety Unr88trlct8d Unro8trlcted fund8 fund8 gèneral g8n8ral 2024 2023 Other income Réntal income 13 12,662 41.155 41.155 12,675 Nèt expèndltur8 for the year Nel expenditure for the year is slated after auditors. remuneration for tha audit of the financial statemenls of £20,400 {2023: £16,980) and depreciation of £96,924 {2023.' £71,053). 31

OPEN DOORS WITH BROTHER ANDREW NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Allocatlon of govèrnance and support costs Governance Other Total Related Support C08t8 allocated 2024 2024 2024 Cost type Staff costs Financ6 costs Depreciation Building costs IT costs HR costs Other costs 50,953 24,000 1,109.382 1.160.335 132.602 156.602 96,924 96.924 204,764 204,764 228,909 228,909 76,559 76,559 6,334 7,711 1.377 Total 76.330 1,855,474 1,931,804 All gov8rnane* cLJsts ar8 met from unr881ricted funds. The stsff costs have baÈn allocalad basad on the tlme spent on each aclivity. Govèrnanca ¢08t8', 2024 2023 Audit fees Professlonal fe9$ Meeting expenses Staff ¢ostS 20,400 4,085 1,377 46,888 16,980 3.823 1,879 43.705 Total 72.730 66.387 Alloeatlon of govèmancè and 8UPPOrt costs to charltable and fundfa181ng acllvllles: 2024 2023 Providing bibles and Christian h'teralure Training for leadershlp and discipleship Raising awareness and encour8ging Prayer Suslalning lives, supporting livelihoods Speaking out in advocacy Engaging and mobilising the Church Preparlng th8 no￿ 98neralion of supporters 147,250 113,716 508,995 391,488 225,855 188,395 445,652 575,500 139,628 138,402 215.275 173.814 41.643 22.072 Allocated to charitable actsvities 1,724,298 1,603,387 Allocated lo fundraising aclivilies 207,507 175,214 Tolal 1,931,805 1.778,601 -32-

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OPEN DOORS WITH BROTHER ANDREW NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Employees During the year Ihe charitablé company employed the equivalent of 92 full lime staff (2023: 87). The aclual headcount was 106 (2023.. 103). There were reimbursed expenses io Trustees totalling £935 {2023: £739) In th8 financi81 y8ar. There was no trustees, remuneralion lor the year ended 31 Derkmber 2024 (2023.. £Nil). All staff were paid in line with or above the Oxford Living Wage whith in¢Teased to £12.49 from 1 April (up from £11.99). The number of employees whose annual remuneration was £60,OIM) or more wére.. 2024 Numbor 2023 Number £60,000-£69.999 £70,000-£79.999 £80,000-£89.999 £90,000-£99.999 2024 2023 W8ges and salariès Soci81 security costs Pension cknsls 3,736,113 363,049 215,256 3,284,239 295,877 186,895 4.314,418 3.747,011 -34-

OPEN DOORS WITH BROTHERANDREW NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 10 Related party tran8actlon8 Rémuneratlon of kay managèmènt per80nnel The remuneration of key management personnel. is as follows. 2024 2023 Aggregate compensation 469.562 442.787 Key management personnel is defined as the leadership le8m which comprises.. CEO, Director of Strategic Relalions. Director of Peopl8. Cullure 8nd 0￿ra110n5, Oireclor of Advocacy and Public Relations, Director of strategic Engagement and Director of Finance and Supporter S6rvic*s. Aggregate compensation includes national insurance and pension contribuliong. Tran8actlon8 wlth relatod part108 During the year the charity received £10,504 {2023.' £9,188) wilh respect to $18ff secondmenl from Open Doors International, Ihe worldwide ministry of all Open Doors affiliates. For the year ended 31 December 2024. the charity provided £9,039.131 {2023'. £9.747.670) of grants to Open Doors International, in linè with its charitable objeclives. On8 trustee was paid £4.963 for prowding 8eryirAs to Ihe charity Ihrough a company which they are the sole diréctor of In 2024 {2023: £nil). SIX {2023.' eight) trustees made donations, exduding gift aid. to the charity totalllng £3,062 (2023.. £4,935). No guaranteés hav8 b88n given or réceived. -35-

OPEN DOORS WITH BROTHER ANDREW NOTES TO THE FINANCIAL STATEMENTS (CONTINUED FOR THE YEAR ENDED 31 DECEMBER 2024 11 Not galn81{108ses) on Investments Unrèstrlcted Deslgnated funds fund8 gènèral 2024 Total Total 2024 2024 2023 Gainl{lossl on sale of investments G8in on revaluation of inveslmenl properttès {13,000) 25.000 25.000 25.000 25,000 {13,000) For the year ondod 31 December 2023 (13,000) (13,000)

OPEN DOORS WITH BROTHERANDREW NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 12 Tanglble flxed as8818 Freehold proporty Computer Equlpm•ni Ofllce Equlpm•nt Motor vohlcl¥s Total Cost Al 1 January 2024 Additions 1.570,215 27,888 88,153 166,326 56,141 10,990 1,833.684 10,500 94,529 Al 31 December 2024 1.598,103 86,153 222,467 21,490 1.928,213 Depre¢latlon and Impalmient Al 1 January 2024 Deprecialion charged In thé year 375,146 53,404 73,502 3.514 67,322 40.006 10,990 526,960 96,924 Al 31 December 2024 428,550 77,016 107.328 10,990 623,884 Carrylng amount Al 31 Decembèr 2024 1,169,553 9,137 115,139 10,500 1,304,329 Al 31 December 2023 1.195.069 12,651 99.004 1,306,724 13 Investmant prop8rty 2024 Falr valua At 1 January 2024 Additions through propety donallon Disposals Net galns or losses through fair value adjustments 500,000 630,844 (630,844) 25,000 At 31 De￿mber 2024 525,000 The latest valuation was carried out in February 2020 by Carter Jonas Chartered Survèyors. Carter Jonas are not connected to Open Doors with Brother Andrew. This valuation was an open market value based on mafkat evidènce of transaction pri&qs for similar properties and on matl(el condilions. Since this valuation the trustecs, have conlinucd lo rcviow the transaction prices for similar properties and the market conditions. Also, they have continued to engage with property professionals to obtain a desktop view on the valuation of the investment property. This has lead to revaluations of thé investmént property in thé following years to year in which the latest valuation was carried out. -37-

OPEN DOORS WITH BROTHER ANDREW NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 14 Debtors 2024 2023 Amounts falllng dua wlthln one year: Trade debtors Legacies recelvable Accrued income from Gift Akl donalions Other debtors Prepayments and accrued income 3,001 1.546,436 279,693 7,578 90,850 1,999,738 159,343 1,639 85,989 2,246,709 1.927,558 16 Cradltors: amount8 falllng duo wlthln one year 2024 2023 Othèr taxation and Social security Tradè credltors Amounts due to related parties Other creditors Accruals and deferréd In￿me 95,968 141,213 43,951 2,800 77,451 83,581 145,991 5,947 72,248 361,383 307.787 18 Unre8trlcted fund8 Al 1 January 2024 Ineomlng rasour¢e8 ReBources exp8ndéd Galns and lossas At31 Oecember 2024 General funds 3,551,820 8,054,466 (7.289.346) 4,316,940

OPEN DOORS WITH BROTHER ANDREW NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 17 Unrestrlcted funds- De81gnated funds These are unresliicted funds which are malérial to thè charity's activili8s. At 1 January 2024 In¢omlng resource8 Re8ource8 expended Galns and 1088es At31 D8cemb8r 2024 Granted to Open Doors International Revalualion reserve 4,701.052 (4.701.052) 230,039 25,000 255,039 230.039 4,701.052 (4,701,052) 25,000 255,039 Pr8vIou8 year: At 1 January 2023 Incomlng ro$ource8 Ro80urce8 Oxponded Galn8 and 1088e8 At31 December 2023 Granted to Opèn Door8 In16rnalional Revaluation rese¢ve 4,423,433 (4,423,433) 230.039 230,039 230.039 4,423,433 {4,423,433) 230,039 18 Re8trlcted fund8 The reslrlcled funds of Ihe charity comprise the unexpended balances of donations and grants hèld on trust subject to specific conditions by donors as to how Ihey may be used. At 1 January 2024 Incomlng re80urce8 Re80urce8 expended At31 December 2024 Chlldran & youth worldwide campalgn Arise Africa World Watch List top 10 campaign Asia campaign Persecuted womén camp8ign Middle East l North Africa campaign Secret believers campaign Background Believers Other special projects 818,856 810.334 753.633 598,865 400,432 404,166 342.623 54.475 154,694 {818.856) {810.334) {753,633) {598,865) {400,432) {404.166) {342.623) {54,475) {154,894) 4,338,078 (4,338,078) -39-

OPEN DOORS WITH BROTHER ANDREW NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 18 Re8frl¢ted funds {Contlnued) Prevlous year: At 1 January 2023 Incomlng ra8ource8 Rèsources expended At31 Dgceinber 2023 Emergéncy disaster reliel campaign 1 Children & youth worldwide campaign World Watch List top 10 campaign Middle East campaign Africa campaign Digital persecution campaign Pèrsecuted women campaign Asla campaign 1 Emergency dis881er r8li8f campaign 2 Asia campaign 2 Asia campaign 3 Background B8li8vers 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 (1.558.053> (775.556> (642,730) (502,758) (388,585) 1233,390) {181,673) {124,781 > {104,7381 (68.4541 (59,383) (51,477) (632,680) 5,324,238 5,324.238 All funds included within "Olher special projects" Individually hav8 Incoming Tesourchs and resourtss expended of18ss Ihan £50.000. 19 Analya18 of net a88èt8 bétWo&n ffund8 Unre6trlcled UnM8trlct•d fund8 funds general D081gnated 2024 2024 Total 2024 Fund balances at 31 Decomber 2024 are raprosonted by: T8ngible assets Investment properties Current ass8tsllllabililies) 1,304,329 269,961 2.742,650 1,304,329 525.000 2,742,650 255.039 4.316,940 255.039 4,571,979 20 Other flnanclal ¢ommllments On 5 December 2019, the charity entered into a contractual agreement with Avoira. a telecommunlcations serVi￿S provider, for 8 cloud b2sed Telephony solution servicE over the period of lolal 60 months starting from 1 March 2020. As at the year end 31 December 2024. a tolal sum of £1,650 12023.. £23.1181 is still outstanding to be paid over monthly instslments. On 29 February 2024, the charity enlered into contractual agreement with Avoira, a telecommunic8lk]ns setvices provider, for a doud based Telephony solution $6rvic8 over the period of total 36 months Starting from August 2024. As at the year end 31 December 2024, a lol81 sum of £20,665 is still outstanding to be paid over monthly inslalmenls. -40-

OPEN DOORS WITH BROTHER ANDREW NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 21 Operatlng lea8e commltments L68808 2024 2023 Wlhin one year Betsveen hvo and five years 6,696 1,298 6,172 5,658 7.994 11,830 No vèhlcl85 were leased during the year. 22 Ca8h goneroted from oporatlon8 2024 2023 Surplus for the year 790,120 582,555 Adjustménts for: Investment income recogniséd In statemenl of financA81 activities Donation of investment propety IGain)Aoss on disposal of inveslmenls Fair value gains and losses on inveslménl properties Depraciallon and impaimienl of tangible fixed assets {14,895) {630,844) (23.9101 13,000 125,000) 96,924 71,053 Movemènts In worklng capital.. {Incre8sel In debtors Increasel(decrease) in cr6ditors (319,151) 53,616 (277,100) {17.077} C88h (ab80rbèd by)Igenorated from opèratlon8 (49,230) 348.521 -41-