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.
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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.
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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-

to 0> 10
YJ ¥J WJ w
Ovoln
cO￿r
ts) *
x oJ£
wttu

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-

ov¢0
co
*oo
to
c>
rnZS
aj ¢0
voo
oi
r ¢0 Ir)
O (r*
<rJ
Irj 10
) w)
c c o) o)

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.
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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
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