Charity reglstratlon number: 1160706
Open Doors Network
Annual Report and Financial Statements
for the Year Ended 31 August 2025
Field Sulllvan Lirnited
9 Hare & Billet RDad
Blackheath
London
SE3 ORB

Open Doors Network
Contents (contlnued)
Reference and Administrative Details
Trustees, Report
2to6
Independent Examlner's Report
7t08
Statement of Flnancial Actlvities
Bala￿e Sheet
io
Notes to the FlnancTal Statements
Ilto21

Open Doors Network
Reference and Adminlstratlve Detalls
Trustees
Rlthard Berklev
Antony Darnell
Kathryn Green
David Kin8
Stephen Mcvelgh
Victoria R055
Philip Watson
Merja-Lii5a Wickham
Joseph Robinson
fjraham Johnston
Charfty Re81Stra￿On Number
1160706
Prln¢lpal Office
The Old Ambulance Statlon
Speldhur5t Road
Tunbridge Wells
Kent
T4 OJA
Independeni Examlner
Field Sullivan Limited
9 Hare & Bi11gt Road
Blackheath
London
SE3 ORB
Pa8e I

Open Doors Network
Trustees, Report
The trustees present their report and accounts for the year ended 31 August 2025. The charfty operates a
Chrlstian Church under the name of New Life Chuffh.
The accounts have been prepared in accordance with the accounting policie5 set out in note I to the accounts
and comply with the charlty's constitutlon, the Charlties Act 2011 and 'Accounting and Reporting by Chariti&%:
statement of Recommended Practice appllcable to tharities preparing their accounts In accordan￿ wlth the
Financial Reporting Standard applicable In the LIK and Republic of Ireland IFRS 1021" (effective from l January
2019)
Objective5 and actlvltles
The obJectlve5 of the Charity Incorporated Organisation ICIOI are for the publlc beneflt to advan￿ the
Christian faith in accordance wlth the Ethos Statement of New Llfe Church in Tunbrldge We115 and such other
part5 of the UK and the world as the charlty trustees may from time to time decide. The eth05 5tstement1s to
be found in the const6tution of the CIO.
New Llfe Church exlsts to commlt Itself to serve the Gospd of Jesus Chrlst throuBh member5, Indlvldual
Ilfestyle, through d15ciple5hlp group5 and through act6vities, much of them at the Church Centre. The activities
include:
meeting In Llfe Broups to sharei pray and encourage one another,. wor5hipplng together and beSn8
taught from the Bible; sharlng about Jesus With our colleagues, nel8hbour5 and frlends; contributln8 financially
to those In Christlan ministry; taking part In various Church-based enterprlses to draw in unchurched people to
hear the Gospel. and In varlous ways seNln8 those in need.
The Church operates primarlly, but not exclusively, within the Tunbrld8e Wells area. Durln8 the report period,
the Church employed two fvll-tlme pastors Davld Kln8 and Stsve McVei8h. The church also employed Kate
Green as Treasurer In a part tlme role, and three other employees who Cl￿r part tlme admlnlstratlon,
cleanin8 and buildings facllltles manager.
The trustees have detemiined to keep the activities undertaken under review in ¢on5iderlng the Charlty
Commission's guidance on public benefit. and, In particular, the specific 8uldance on charlties for the
advancement of religion. The charity undertake5 a number of activities In order to achleve these objective5
and is comrnitted to ensuring that these aLtivities are open to all Sn the communltie5 local to the church
fellowship.
A large amount of the work of the Church is carried out by Indlvidual member5 in their work and home
sItL￿tiOnS. living out their Christi?n faith by word and deed. Muth 15 done private￿ without recognilion. and
the hours and value of that time cannot be quantified.
Achlevements and perfomi?n¢e
Durin8 thls last flnanclal year, we Saw our Sunday morning meetlngs continue to be well attended in person
and our live stream continue5 whlch Is now an ongoln8 feature of a Sunday mornln8, we saw re8ular viewer5
able to join us. if not In person. We have continued to see an increase in attendance, of vlsitors belng
welcomed on a regular basls, and have been greatly encouraged with new famllles and individuals jolnlng our
fellowshlp, partlcularly with many different natlonallties. We were able to celebrate an 'lnternational Sunda
wlth a plethora of cultures and languages amongst US.
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Open Doors Network
Trustees. Report (contlnued)
The Gatehouse as an expression of New Ufe Church at the old Calvary Church buildlng in central Tunbrld8e
We115, was subject to flooding In February 20213nd much of the bulldln8 wa5 damaged. We were delighted to
be able to complete the renovations In the later half of the last flnancial year and have been able to make use
of this space once again. We have seen a weekly probation 8roup make use of thls. and monthly prayer and
wor5hlp nlghts seeing many gathered for a powerful envisioning tlme together. Plans are In full flow for a new
group helping those In our community battling mental issues and a Tunbrldge Wells Churches week of prayer
event to take place in the next financial year. All this is happenln& whilst we continue to further develop ideas
on the best use of the bulldln8.
Lunch & Chat takes place monthly where we see members of the thU￿h and communtty meet for lunch. and
Coffee and Chat happen5 weekly to encourage conslstenLy and community. Numbers in both these settings
have seen Increase through the last year and provlde a highllsht of connettlon for many In thelr wee
We We welcomed two students who were resident with us toking a course called ID Ilntentional Discipleshlpl
duTlng which time they served the church during the year withlD the various mini5trles and tl)Dk part In
regional trainin8 session5 to further thelr theolo8lcal study.
welcomed two students who were resldent wlth us takin8 a course called ID Ilntentlonal Dlscipleshlpl during
which time they served the church during the year within the varlous ministrles and took part In regional
tralnln8 sessions to further thelr theologlcal study.
We welcowe welcomed two students who were resident wlth us taklng a ¢our5e called ID Ilntentional
Dlsclpleship) durlng whlch tlme they served the church during the year wlthln the varlous mlnlstries ènd took
part in reglonal tralnlng sessions to further their theologlcal studymed two students who were resldent with us
takln6 a course called ID Ilntentional Dlsclpleship) during whi¢h time they served the church during the year
wbrhln the variou5 minlstrles and took part in re8ional tralnin8 sessions to further thelr theological study
Legacy Youth at New Llfe enjoyed bl-weekty gathering5 and social events and hzs contlnued to see zrowth ¢)ver
thls year. We have been able to welcome some new tearn leaders In the last year allowin8 US to serve the
increasln8 youth work well. LeEary Youth attended Newday. a large4cale youth event to bulld on and further
their falth, wlth thousands of young people gathering to worshlp and hear teachlng and enjoyed camplng
tO8ether In Norwlch Show8round In August. This proved to be a very significant time for many of our young
people.
We welcomed two studer)ts who were resident wlth us taklng a course talled ID Ilntentlonal Discipleshlpl
during which time they served the church during the year within the various mlnistrie5 and took part in
regional training ses5ion5 to further their theological study.
Sozo, a Minis￿ for restoring relationships With God, continues to be popular and effertive bearlng gilod fruit.
It served mainly, though not exclusively those outside of New Life Church from other congre8atlOf15 around the
UK where this ministry 15 known and has become popular and sought after.
Withln the children's work, we have seen a significant Increase of chlldren In the church on a Sunday morning
who belon8 to a group called Explorer5 (Age &ll) and Dlscovers (Age 3-51. Alongside these groups we
contlnue to run a creche on a Sunday mornlng catering for the under 3.5 In the church. During the year 35 Part
of the children's work. we have been able to continue to run a successful Easter Holiday dub following the
sUc￿S of last year, whlch took place over 3 momings. The theme wa5 ASK Seek, Knock and we unpacked
different bible storle5 a5 we lead up to the Easter Story on the final morning and all involvlng games, craft and
teathln85. There wa5 approxlmately 25 chlldren of prlmary school age who attended this from the local
cornmunlty.
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Open Doors Network
TNstees' Report (continued)
Ufe Groups now meet 3 weeks out of 4 for fellowshlp. prayer, blble study• and mutual encouragement. We
have been able to place new members in these Llfe Groups and have seen 8rowth here. We have also started
Llfe Group purely for new member5 and those who have come froffl our Apha course whlch is a doorway to
other groups.
We continue to hold a famlly rneetln8 on the 2nd week of the month to 8ather the church altogether
midweek.
E4f5 ITriplets} have been on8olng and well recelved to encourage further growth in the of distipleshlp.
These more personal Broups meet a minimum of once a month to help sharpen and encourage one anotheras
dlsclples of Christ. It contlnue5 to be very encouragin8 as more trlplets are formed.
During the last financlal year, we rèn 3 very succe55ful alpha courses for all those w15hiDE to explore the
Chrlstian faith. We had between 5-8 8uests on ea¢h course. The Alpha prayer team contlnued to support each
course wSth approxlmately 20 members praylng on a weekly basis, We have seen success wlth people on the
course feelin8 welcome6, encoura8ed, and 5UPPOrted. Some of whom wlll be baptised and added to our
famlly.
Duri￿ the last financlal year, we b3ptlsed four young men who have all come through the youth work at New
Life Church. AIon8side this we have seen much fruit from our alpha courses and plans are formlng for several
of our alpha guests to 8et baptlsed In the next financial year.
We have been able to continue our early moming prayer meetlng on zoom. We have an èverage of 10.12
jolnlng together on a Tuesday, Wednesday and Thursday moming for 30 mlnutes of prayer at the stsrt of the
day. This alongside prayer nighys and our re8ular (three times a yearl week of prayer & fastlng have been a
signlllcant Source of encour3gement thls year. All of these wlll contlnue through the next financlal year.
Durlng thls finan¢lal year Davld Klng has been away for 9 months to help lead and strengthen è church in
Lowestoft alongside his wrfe Trlsha, so he was not dlrertly involved in any mission trlps or prayer trips that had
been takin8 place in former year5.
However, we were also able to send teams on a prayer and m155ion trlps to a church in Aydin, Turkey and
Lowestoft where our aim wa5 to bless and encourage them 35 ¥ team from New Lrfe Church.
We have agaln hosted the RfrA LEAD Tralnlng '818 Weekend, over the February half temi weekend,. we
welcomed all 100 leadershlp tralnln8 Students to our building for 3 days of tralnlng and had a wonderful
Sunday rnornlng as theyjolned our regular morning servlce. Thls will be repeated in the next flnancial year.
We continued to hlre of parts of the Church Centre to various outslde groups whlch not only raised finance for
the church but has led to greater community awareness and evangellstk opportunltv.
At the end of the financial year. we felt 5tron8ly lo employ a Family and Community Outreach worker, Allce
Luke, who will be workin8 wlthin the community to draw people into the church, show compassion and help
those in need. New mlnistrie5 have potential to be started here which we look forward to in the Dext flnancial
year.
There contlnues to be town-wide involvement wlthin New Llfe Church In mlnistries such as Street Pastors and
Debt Advlce, alongslde our relatlonshlp belng built with Chrlst Churth, Southborough through our Children's
work and with the new Family and Communlty Outreath worker in the aim to unite in the churches and
surroundlng communlty.
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Open Doors Netwo
Trustees, Report (contlnued)
F￿h¢181 rewlew
The trustees report a deficit for the year of 28,40512024- 27,829) on unrestricted funds Includlng deslgnated
funds and depreciation but before transfers. All of the churth assets were employed in pursuing the charitsble
objects of the church. More detslled information 15 set out on the following pages.
It Is the policy of the charlty that unrestricted funds whlch have not been included a5 fixed assets should be
maintained at a level equivalent to between three and six months, expenditure excluding depreciation. The
trustees COn￿der that reserves at thi5 level will ensure that. In the event of a signlficant drop in fundin& they
wlll be able to continue the charity's current activities while consideration is given to ways in which additional
fund5 may be raised. Three months, Beneral fijnd expenditure, excluding depreciation, amovnted to
appToxlmatety 75.000 and unrestricted reseNes excluding de51gnated funds held as current assets and
liabilities at the end of the year were 116,420.
The trustees have as5e55ed the major rlsks to whlch the charlty is exposed, and a￿ satlsfied that systems are
in place to miti8ate exposure to the major rlsk5.
Stru¢tureo governance and man4ement
The charlty was e5tobllshed a5 3 Charltable Incorporated Organlsation I'CIO") on 2 March 2015
The trustee5 who served durlng the year and up to the dale of Signature of the financlal statements were:
Rlchard Berklay
Antony Darnell
Kathryn Green
Graham Johnston
Davld Klng
Stephen Mevelgh
J05peh Robln50n
Victorla Ross
Phlllp Watson
Meria-Llisa Wickharn
In selecting individuals for appointment as charity trustees. the charlty trustees must have regard to the Skills.
knowledge and experience needed for the effectlve adminlstration of the CIO. Apart from the first charFty
trustee5. unless the charity trustees decide otherwise every trustee must be appointed for a term of two year5
by a re501ution passed at a properly convened meeting of the charity trustees. New Trustees would be chosen
from amongst Church members of integrity and leader5hlp ability and who also share the same values and
Vlslon. On being appointed, new Trustees will work alongside exlsting Trustees to gain an understanding of the
role that they have undertaken.
Elders are appolnted by existlng Elders. Flve elders. Davld King (pastor). Steve Mcveigh Ipastor). Rlchard
Berkley, Tony Darnell and Graham Johnston comprlse the leadership team. The Leadershlp Team share5 the
re5ponslbility for leadership and day-to-day mana8ement of the Church, and appoints and support5 Others In
the leadership of di5clpleship groups, mlnlstry teams, etc.
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Open Doors Network
Trurtees. Report (contlnued)
Open Door5 Network operates as New Life Church and Is assoclated with Relational Mlsslon part of
Newfrontlers and 15 a member of the Evangellcal Alliance. It Is also activety involved In the Tunbrldge Wells
Fellowshlp of Evangellcals and Churches Together for Tunbrid8e Wells. None of these bodies has any mntrol
over the operation of the Church or it5 financlal affalrs.
Statement of Trustees, Responslblllties
The trustees are responslble for preparing the trustees, report and the financial statements In accordance wlth
the United Kln8dom Accounting Standards (United Kln8dom Generally Accepted Accountin8 Practi￿) and
appllcable law and regulatlons.
The law applicable to charltle5 requlres the trustees to prepare financlal statements for each financhal year
which 8ive a true and falr vlew of the slate of affalrs of the charlty and of the Incoming resour￿$ and
applltatlon of resources of the charlty for that period. In preparlng these flnanclal statements, the trustees are
required to:
select suitsble accountin8 policies and then apply them tonslstentlw,
• observe the rnethods and prlnclples In the Charitles SORP;
make jud8ements and estimates that a￿ reasonable and prudent.
stste whether appllcable a¢countln8 standards have been followed, subje¢t to any material departures
dtsclosed and explalned In the flnancial statements; and
Prepa￿ the finan¢lal statements on the a0Sng cOn￿rn basis unless It Is Inappropriate to presume that the
charity will contlnue in buslness.
The trustees are responsible for keeping proper accountlng rewrds that dlsclose with reasonable accuracy at
any time the financlal position of the charlty and enable them to ensure that the financlal statements comply
wlth the Charitles Act 2011, the Charities (Accounts and Reports) Regulatlons 2008, and the provislons of the
con5tltutlon. The trustees are also re5ponslble for safeguarding the asset5 of the tharlty and hence for taklng
reasonable steps for the preventlon and detectlon of fraud and other Irregularltles.
The trustees are responsible for the malnten?nce and Inte8rity of the corp¢rate and financlal Information
Included on the charltsble company's webslte. Legislation governing the preparatlon and d15semlnation of
finan¢lal statements may differ from legislation In otherjurlsdlctlons.
The annual report wa5 approved by the trustees of the tharity on .
and 51¥ned on Its behalf by:
Philipwatson
Trustee
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Open Doors Network
Independent Examlner's Report to the trustees of Open Doors Network
I report to the charity trustees on my examlnation of the accounts of the charlty for the year ended 31 August
2025 which comprlse the Statement of Flnancial Actlvltles. the Balance Sheet and related notes,
This report Is made 501ely to the charivs trustees, as a body. in accordantr wlth sectlon 145 of the Charities
Act 2011. My work ha5 been undertaken so that I might State to the charltvs trustees those matter5 1 am
required to state to them in th15 report and for no other purpose. To the fullest extent perrnitted by law. I do
not accept or assume responslbllity to anyone other than the charity and the charitVs trustees as a body, for
my work. for this report, or for the oplnlons I have formed.
Responslbllltles and basls of report
As the charity trustees of Open Doors Network you are responsible for the preparation of the accounts in
accordan￿ with the requirements of the Charlties Act 20111'the ACVI.
I report in respert of my exarnlnalion of the Open Door5 Network'5 accounts carried out under section 145 of
the 2011 Act and in carrylng out my examlnation I have followed all the applicable Dlre¢tion5 glven by the
Charity Commission under sectlon 1451511bl of the Act.
An independent examination does fK>t invobie gathering all the evidence that would be required In an audit
and wnsequently does not eover all the matters that an audltor conslders in givlng thelr oplnion on the
financial statements. Thé planning and conduct of an audit goes beyond the Ilmited assurance that an
Independent examinatlon can provldè. Consequently l express no oplnlon as to whether the flnanclal
statements present a 'true and falrf vlew and my ￿pOrt Is limlted to those 5peciftc matters set out In the
independent examinerfs statement.
Independent examIne￿$ ststement
Slnce Open Doors Network's 8ross In￿Me exceeded £250,OCKI your examlner Must be a member of a body
listed In section 145 Df the 2011 Act. I conflrm that l am quallfled to undertake the examlnatlon because l am
member af ICAEW, whlch Is one of the Ilsted bodles.
I have completed my examination. I ionfirm that no materlal matters have come to my attention in connection
with the examinaticn Biving me cause to belleve that In any material re5pect-
l. accounting records were not kept In respect of Open Doors Network as required by seciion 130 of the
Act; or
2. the financial statements do not accord with those record5. or
3. the financlal ststements do not ¢omply wlth the accountlng requlrements concernin8 the form and
content of accounts set out ln the Charitles (Accounts and Reports) Regulations 2008 other than any
requirement that the accounts Elve a 'true and fair view, which is not a matter considered as part of an
ndependent examinatlon.
I have no concerns and have corne acros5 no other matter5 In conne¢tion with the examination to which
attention should be drawn In thls report Sn order to enable a proper understanding of the account5 to be
reached.
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Open Doors Neiwork
Independent Examiner's Report to the trustees of Open Doors Network Icontlnued)
TIM Sulllvan FCA
Field Sullivan Llmited
g Hare & Billet Road
Blackheath
London
SE3 ORB
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Ln f•i
fn * Ln

Open Doors Network
{Registfatlon number. 1160706)
Balance Sheet as at 31 August 2025
2025
2024
Nol•
Flxed assets
Tangible assets
14
1,066,056
1,071.239
Current asseis
Debtors
Cash at bank and In hand
15
14,874
137.532
19,263
143,199
152,406
162,462
Credltor$: Amounts fallln8 due wfthln one year
16
15,143)
(5,1911
Net current ass•ls
147,263
157.271
Net assets
1,213,319
1.228,510
Funds of ihe charlty:
Restricted Incorne tunds
Restrlcted funds
22,938
9,724
Unrestrlrted incorne funds
Unrestricted funds
1,190,381
1,218.786
Totsl funds
19
1,213,319
1,228,510
nclal 51atements on pages 9 to 21 were approved by the trustee5. and authorfsed for issue on
6. andsigned on their behalf by:
Philip Watson
Trustee
The notes on pages 11 to 21 fom an Integral part of these financial statements.
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Open Doors Network
Notes to the Flnanclal Statement5 for the Year Ended 31 August 2025
I Charlty ststus
The charlty Is domiciled In En8land and Wales.
The address of its re8lster•d Offi￿ is:
The Old Ambulance Station
Speldhurst Road
Tunbridge Wells
T4 OJA
2 A¢muntlng pollcles
ststement of compliance
The financial statements have been prepared In accordance with Accountlng and Reporting by Charltles:
Statement of Recommended Practice appllcable to charities preparlDE their accounts In accordance wlth the
Finandal Reportlng Standard appllcable in the UK and Republlc af Ireland IFRS 1021 (effective l January 2019)-
(charities SORP IFRS 1021 Second edition October 2019), the Financial Reportln8 Standard applicable In the
UK and Republ1¢ of Ireland {FRS 1021. They a150 comply with the Companles Act 2006 and Charlties Act 2011.
Basls of preparatlon
Open Doors Network meets the deflnltlon of a publSc benefit entlty under FRS 102. The accounts Iflnanclal
ststements) have been prepared under the historlcal cost conventlon wlth Items reco8n15ed at C05t or
transactlon value unless otherwlse stated in the relevant notels) to these 8ccount5.
Golng con¢ern
The trustees tonslder that there are no material uncertaintles about the charlty's ability to continue as a going
concern.
Judgements and key sources of estimatiDn uncertalnty
In the appllcation of the charitV5 ?CCOLJnting poliaes. the tru5tee5 are required to rnake judgements. estimate5
and assumptlDns about the carrying amount of assets and liabilities that are not readily apparent from other
sources. The estimates and associated a55umptions are based on historlcal experience and other factors thèt
are considered to be ￿leVant. Artual results may differ from these e5timate5.
The estimates and underlyin8 a55umptions are reviewed on an ongolng basls. Revisions to accounting
estimates are reco8nised in the periods in which the estimate 15 revised where revisions affects only that
period. or in the period of the revision and future period5 where the revisions afferts both current and future
periods.
Income and endowments
Voluntary Income Including donatlons. g1ft5, legacles and grants that provide core funding or are of a general
nature is recognised when the charity has entitlement to the income, it 15 probable that the Income wlll be
received and the amount c?n be measured with sufficient rellability.
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Open Doors Network
Notes to the Flnancial Statements for the Year Ended 31 August 2025 (contlnued)
Donqtlons ondleqodes
Donatlons and legacies are recogni5ed on a receivable basss when receipt Is probable ènd the amount can be
reliably measured.
Investment Income
DNidends are recogni5ed once the dwidend has been declared and notiflcatlon ha5 been received of the
dwidend due.
Expendlture
All expenditure is recognised once there is a legal or construttive obliBatlon to that expenditure. it is probable
settlement is required and the arnount can be measured reliably. All costs are allocated to the appllcable
expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to
particular headings they have been allocated on a basis consistent with the use of resources. with central staff
costs allocated on the basls of tlme spent, and depreclatlon char8es allocated on the portion of the a55et's use.
Other support Costs are allocated based on the spread of staff costs.
Charknble artlvltles
Charftsble expenditure ctsmprlses those Costs incurred by the charlty in the dellvery of Its actlirytie5 and
service5 for its beneficlarles. It Includes both costs that can be allocated dlrecily to such activities and those
Costs of an Indlrert nature necessary to support them.
Gmntprovlslons
Prov151ons for grants are made when the Intentlon to make a grdnt has been communlcated to the reclplent
bur there Is uncertainty about elther the timing of the grant or the amount of grant payable.
Support costs
Support costs include central functions and have been allocated to activity Cost categories on a basis
consistent with the use of resour￿5, for example, allocating property costs by floor area5, or per capfta, staff
Costs by the time spent and other costs by their usage.
Taxatlon
The charity is considered to pass the tests set out in Paragraph I Schedule 6 of the Finance Act 2010 and
therefore it meets the definltlon of a charitable company for UK corporation tax purposes. Accordingly. the
charity is potentially exempt from tsxation in respect of income or capitsl gains received within categories
covered by Chapter 3 Part 11 of the CorporatiOD Tax Act 2010 or Section 256 of the Taxatlon of Chargeable
Gains Act 1992, to the extent that such income or gain5 are applied exclusively to charitable purposes.
T4n8lble fixed assets
Indivldual fixed a55ets costlng £400 or rn0￿ are initially recorded at C05t, less any subsequent accumulated
depreciatlon and subsequent accumulated impalrment10sses.
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Open Doors Network
Notes to the Finandal Statements for the Year Ended 31 Au8USt 2025 (contlnued)
Depr¢clatlon and amortlsation
Depredation 55 provided on tanglble fixed assets so as to write off the cost or valuation, less any estlmated
resldual value, over their experted useful economlc Ilfe as follows:
Asset class
Freehold land & buildlnBS
Fixtures & flttln8S
DePr￿latIon method and rate
50 years {bulldin8 only)
25% straight Ilne
Trade delrtors
Trade debtors are amounts due from customers for merchandlse sold or serVi￿S performed In the ordlnary
course of buslness.
Trade debtors are reco8ni5ed initlally at the tran5artlon price, They are subsequentfy measured at amortised
cost 115in8 the effective interest method, less provision for impalrment. A provlslon for the Impairment of trade
debtors Is established when there is obje¢tNe evlden¢e that the charily wlll not be able to collect all amounts
due accordln8 to the orl8lnal tern￿ of the recelvable5.
CJsh and cash equlvalents
Cash and cash equivalents comprlse cash on hand and call deposlts, and other short-term highly Ilquld
Investments that are readlly convertible to a known amount of cash and are subjert to an inslgnlficant risk of
change in value.
Fund strurture
Unrestricted Income funds are general funds ihat are available for use at the trustees discretion In furtherance
of the objectives of the charity.
Desl8nated funds are unrestrirted lunds Set aslde for speclfic purposes at the discretlon of the trustees.
Restricted incomè funds are those donated for use In a particular a￿a or for specifjc purpose5. the use of
which is restricted to that area or purpose.
Flnan¢ial Instruments
osslfi¢atlon
Financlal asset5 and financial liabllltles are recognised when the charity becomes a party to the contractual
provisions of the instrument.
Finandal liabilities and equity in5trument5 are dasslfied according to the substance of the tonttartual
arrangements entered Into. An equity Instrument is any contrart that evidences a residual interest In the
assets of the charlty after deductln8 all of its liabllltles.
Falr value n￿oSUreMent
The best evidence of falr value is a quoted prlce for an identiol asset in an active market. When quoted prlos
are unavallable. the prlce of a recent transaction for an identlcal asset provides eVIden￿ of fair value as long
as there has not been a 518nificant change in economlc circumstances or a significant lapse of time Sin￿ the
transaction took place. If the market 15 not actlve and recent transactions of an identlcal asset on their own are
not a sood estimate of fair value, the falr v4lue is estlmated by using a valuation technique.
Page 13

Open Doors Network
Notes to the Financlal Statements for the Year Ended 31 August 20Z5 (continued)
3 In¢ome from donths and legacles
Total
2025
Total
2024
Donatlon5 and le8acies,'
t)onations from individuals
Glft ald reclalmed
284,907
53,611
299.116
54,215
338,518
353,331
4 Income from charftable artlvllles
Total
2025
Total
2024
Charitsble artivitie5 and events
Rental Income
8.079
16,962
25.693
17rt73
25,041
43,166
5 Investment Income
Total
2025
Total
2024
Interest recelvable and similar income;
Interest recelvable on bank deposits
2,018
1.563
6 Other Incorno
Total
2025
TDlal
2024
Insurance clalm
94,308
Page 14

Open Doors Network
Notes to the Flnancial Statements for the Year Ended 31 AUg￿t 2025 Icontinued)
7 Expendlture on ¢harftable actlvltles
Total
2025
Total
2024
Nole
stsff trainln8 and conferences
Utllltles and Insurance
Repalrs and renewals
Other church mlnlstry and event5
Depreclatlon
Vtsltln8 speakers
Youth and childrens artlvfties
Evan8eli5m and outreach
Other thurch costs
Pastoral and staff expenses
Grant fvndln8 of actlvldes
stsff costs
Support costs
4.730
24A82
54572
5.647
22,752
450
6,306
19.754
189.184
26.959
I9￿9
10.098
17,223
5,364
3,487
49,916
139,964
42,083
10,213
16,084
7,319
4.957
48,395
136,576
36.379
li
380,768
522,475
8 Analysts of governan¢e and 5UPPOrt costs
Support costs
Total
2025
Total
2024
Staff costs
(Profltllloss on disposal of tsngible flxed assets
Office expenses
Independent examinels fee
8ank charges
30,775
28,435
1417)
5,672
2,412
277
8526
2,508
274
42J)83
36,379
Pa8e 15

Open Doors Network
Notes to the Flnantial Ststements for the Year Ended 31 August 2025 Icontlmied)
9 Grnntrymakln8
Analysls of grants
Grants to Institytlons
2025
2024
Grants to indlvlduals
2P25
2024
Anatysts
Pioneer Misslon
Relational Mlsslon
People InternatlDnal
Fundcja Light House Community
Stewardshlp Servlces
Evangellcal Pentec05tal Church cf Plu￿. Croatla
Revel8tlon Chur¢h
Less than £1,000
Grants to individuals
Church ofthe LI￿n8 God. Ukraine
Mayenjane Trust
Aydin Church
3,150
6.200
9,(KJO
317
3,150
4.500
2,700
8,100
7,865
5.661
1,350
380
6,497
1,3
295
6.730
1.980
9.077
12,708
6,000
43,186
46,415
6,730
1,980
10 Tntstses Mmun•ratlon and expenses
In accordance with provi51ons in the 8overnin8 documenL durln8 the year David King re￿Ived remuneratlon
for h15 pastoral seThSces of £59.950 (2024: £58.194) and penslon contrlbutlon5 of £5,99512024: £5￿191.
Stephen Mcveigh received remuneration for his pastoral services of E59,950 12024- £58.1941 and pension
contributions of £5,99512024.. £5,819).
Kathryn Green re￿iVed remuneratlDn for her administrative services of £7,13612024: £6,605l and pension
contrlbutlons of £71312024; £661).
Corlnne Mcveigh received remuneratlon for her adminlstrative services of £581 12024: £nlll and pen51on
contributlons of £5812024- £nlll.
During the year slx trustees incurred expenses totalllng £6.053 12024: £13,256) for travellin& subsistence,
tralning and pastoral expense5 whlch were all incurTed in performance of dutles a5 employees or volunteers
for the charlty and not as trustees.
Page 16

Open Doors Network
Notes to the Flnandal Statements for the Year Ended 31 Au8USt 2025 (contlnued)
li Staff ¢osts
The a88re83te payroll costs were as follow5:
Xi25
2024
Staff costs durfngthe year were:
Wages and salaries
Social security costs
Pension costs
147,876
8.075
14,788
142,238
8.551
14,222
170,739
165.011
The monthly average number of persons (Includlng senior management I leadership team) employed by the
charfty durinE the year expressed as full time equivalents was as follows-
2025
2024
Pastoral
Admlnlstrative
No employee received emoluments of more than £60.000 during the year
The total employee benefit5 Of the key mana8ement personnel of the charlty were £139,957 12024
£136,575).
12 Taxallon
The charlty is a registered charity and Is therefore exempt from taxatlon.
13 Pen51on ind other s¢heme5
Deflned contrlbutlon schemes
The charity oper3te5 a deflned contributlon penslon scheme for all qualifying employees. The assets of the
scheme are held separately from those of the charlty In an independently admlnistered fund.
The char8e to ststement of financlal actlvlties In respect of defined contributlon schemes was £14,78812024",
E14,2221.
Page 17

Open Door5 Network
Notes to the Flnanclal Ststements lor the Year Ended 31 Auyst 2025 (contlnuedl
14 Tan8lble fixed assels
Land and
bulldin8S
Fumlture and
equlpment
Totsl
At I September 2024
Additions
1,366,418
74,969
17,569
1,441,387
17.569
At 31 Au8USt 2025
1,366,418
92,538
1.458,956
Depreclatlon
At I September 2024
Charge for the year
304,698
13,664
6S,450
370,148
At 31 August 2025
318262
74,538
392,900
Net book value
At 31 August 2025
1,048x156
18,000
1,066,056
At 31 Au8USt 2024
1,061,720
9,519
1,071,239
15 D¢btors
2025
2024
Prepayments
Other debtors
400
14,474
4.278
14,985
14,874
19,263
16 Credltor5: arnounts fallin8 due wlthln one year
2025
Z014
other creditor5
Deferred Income
4.423
720
5.076
115
5,143
5,191
17 Commltment$
Operatlne lease commltment5
The mer8ed charity leases one property, No rental payments are due under the terrns of the lease explrln8 on
22 June 2092. Malntenance and insurance costs remain the re5ponslbility of the charity.
Page 18

Open Doors Network
Notes to the Flnanclal Statements for the Year Ended 31 Au8USt 20Z51contlnued)
18 Related party tran5artlons
Durln8 the year the charity made thE followln8 related party transartlons:
During the year donatlons of £110,47112024.. £87,126) were received from trustees and related parties. There
was a total of £6,05312024.. £13.2561 of trustees expenses.
19 Funds
B8l•ce at I
September
2024 £
Incomln8
resour¢e5
Resour¢es
expended
Balan¢e at
31 Augvst
2025 £
Transfers
Unrestrlrted funds
1,212.243
322.183
(348,4901
13,460)
1,182,476
Dlscretionary hardship fund
Mlsslon fund
4,672
1,871
11721
{3,0951
13,2671
S,(￿•0
905
129
4A>OO
6,543
129
4,500
7,905
Total unrest￿rted funds
1,218.786
322,312
1351,757}
IP40
1,190.381
Restricted funds
Speclal collections and events
Timothy fund
Hardship fund
Llghthouse community
Reillys Ivia Stewardship)
Ministy gifts for member5
Good Nel8hbour
Mayenjane Trust Foundatlon
630
23,025
123.3771
(709}
(328)
{2,7001
11.5401
278
4.111
328
3.402
2,700
1,540
4,655
1401
11,0001
4.615
14,693
(50)
15.750
250
(571
13001
9.724
43,265
(29,0111
11,0401
22,938
Total funds
1,228,510
365,577
{380,768}
1,213,319
Page 19

Open Doors Network
Notes to the Flnandal Statements for the Year Ended 31 August 20251contlnued)
Balante at I
September
2023
Balance at
31 August
Incomln8
resource$
Resources
expended
Trinsfeys
Unrestrlcted funds
1,156.072
362,796
(302.955)
13.6701
1,212,243
Di5cretlonary hardshlp fund
Repalr fund
Mis51on fund
4.172
86,026
SOD
4.672
94,708
1180,2491
16,0381
1186,2871
14851
1.871
90,198
98,617
4.015
6,543
Total qmre5trlcted funds
1,246,270
461.413
1489.2421
345
1.218,786
Re5trlcted funds
Speclal collectlon5 and events
Tlmothy fund
Hardship fund
Misslon fund
Bulldlng fund
Reilty's fund
Mlnistry 8ifts to members
S8S
26A95
{26,8501
630
4,111
828
4,111
328
15001
11,8231
12,3801
11,6801
1,823
2,380
1.680
5,000
(3451
4,655
12,347
30,955
(33.2331
1345)
9,724
Total fynds
1,258.617
492,368
{522.4751
1.228,510
The specific purposes for which the funds are to be applied are as follovts:
The Discretionary hardship fund Is maintained to assist persons known to the ¢hur¢h who have financial
difficulties and 8rants are made at the dlscretion of the trustees.
The repair fund Is maintained to hold monies Set aslde to help wlth future repalrs to church property
Special collections and events this relates to a variety of 5peclal collecrlons taken by the church iwbcludlng
money raised for the 5UPPOrt ot oversees workers and speclfic events run fmm tirne to tlme by the church.
rimothy fund- this is to finance the 5313ry of trainee pastor5.
Hardship fund - thls Is maintained to a55i5t persons known to the church who have financial difficulties and
grants are made at the discretion of the trustees.
Mission fund- used to cover mission trips an(J support of others workin8 In mission5.
Reilly'5 fund -15 for the sUPPOrt of church leaders in a church plant in Gdansk, Poland.
Mayenjane Trust Foundation -Glft to charitsble organisation via indivldua15 who donate to this trust so that
donations catt be gift aided and passed on.
Good Neighbour
Transferred from closing charity 'Good Nelghbour Network, wEth objectives slmilar.
Spending needs to be in line with same objectives
Page 20

Open Doors Network
Note5 to the Flnanclal Statement5 for the Year Ended 31 August 20251contlnued)
Transfers durlng the year..
• Ministry Gifts £40. This was transferred to pay for a chlldren's weekend away for a church member who had
financial difflcultles
• Good NeS8hbour- Thls amount of £IC(10 was agreed to be transferred annually to unrestricted thurch funds
to cover utllltles and use of building foT Lunch and chat group whlch have the same charitable objertives a5
the Good Neighbour charity where the ori8inal donation came from. lThis will be the case every year)
Dlscretionary Hardship Fund- It 15 agreed by the trustees to ensure this is topped up to £SOOO ready for the
new finan¢lal year.
• Mission Fund - Money is transferred from our unrestricted fund to Increase the Mlsslon Fund to allow for
Misslon work to be carrled out durlng the year, keeplng It separate from main funds. The transfer makes up a
proportlon of our objectlve to glve IO% of our Income away each year.
20 Anatysls d net assets between funds
Total funds at
31 August
2025
Unr•strlcted lund$
Generdl
Deslgnated
Restrlrted
funds
Tan8ible fixed assets
Current assets
1,066,056
121.563
15,143)
1.066,056
152A06
15,143)
7,905
22,938
Current Ilabllltles
Total net assets
1,182.476
7,905
22,938
1,213,319
Total funds at
31 A￿uSt
2024
Unrestricted funds
General
Designated
Restrlrted
funds
Tansible fixed a55etS
Current assets
L071,239
146,195
(5.1911
1,071,239
162,462
15,191)
6,543
9,724
Current liabllltles
Total net assets
1,212,243
9,724
1.228,510
Page21