ANNUAL REPORTS AND FINANCIAL STATEMENTS FOR YEAR ENDED 31ST MARCH 2025 OPEN ARMS TRUST (Charitable Incorporated Organisation) CHARITY REGISTRATION No: 1194220 Castle View A￿thIn￿"￿ Ltd Grouryj Fknr Office5 53 HKJh Street ArurKlel West Swx BN18 9AJ OPEN ARMS TRUST Icharitsble Incorporat￿ Org8nisati¢)nl CONTENTS Pages 3 to 4 Tru5tees' Rewrt Page 5 Ststsment 0f￿r￿￿1 Actfvtt Page 6 Sheet P8ges7to11 Notes 10 F¥orrial Stalernènls OPEN ARMS TRUST Icharitsble Incorporat￿ Org8nisati¢)nl TRUSTEES REPORT FOR THEYEAR ENDED 31ST MARCH 2025 LEGAL ANO ADMINISTRATIVE INFORMATION CHAFITY NUMBER 1194220 DATE OF REGISTRATION 261h April 2021 START OF FINANCIAL YEAR 1$1 April 2024 END OF FINANCIAL YEAR 31s¢ March 2025 TRUSTEES AS AT 31ST MARCH 2025 r Asif Patel Mr RaL8 Pal Mr Ahrned Patel LEGAL STATUS charItsb￿ Irwxa18d lknnlsat GOVERNING INSTRUMENT CIO- F￿r￿lat￿)n Registorod 26th Apn'l 2021 OBJECTS To act as 8 resource for yourg Fec* up to age of 25 In the UK ty yo¥klirg 8(l¥Ace and ass1sts￿ 8nd organlslng programff￿$ of phystal educalw ancl other aclivrf*s a$ a mean$ of.. al Adva￿1ng In life and helplro yourg people by ¢ev8bpiro their $kills, ￿pa¢￿￿$ an¢1 capatNliI￿ to enab￿ t￿M to p8rti¢ip8te in society 86 inclependent, mature and ￿SponsI￿￿e in(Jivi¢uals. bl A(JvanciThJ e(JwlKJn. ¢1 ProvKJirB re¢￿at￿ and leisure time o¢cupation ancl isure Ilme a¢tlvily In the Inte￿91 of so¢kg1 wemare for r* liviThJ n Ihe area of t*refft who have need by reason of thelr youth who expgrierKe poverty or KKial and ecorKJmi¢ ¢ir¢umstsrw wrth a vw lo improvir¥a the condrtion$ of life of such p8r8ons. dl The rel￿1 of those In need by reason of youth, age. ilkheatth. disabilty, fina￿￿1 hardship or other di$advanlage anywh8re in the Workfj, In partvJLqr thoge 8ffe¢led ￿1( nalural dtsa$ter, farnire aryl environrnental crl$l$ through the provisKJn of grant fundiThJ lo cover the costs of essentk81 items s￿h as frAxJ. cbthlTra. and other such facllhle8 required In th8 interest of rel￿1r0 need. PRIMARY BANKERS AiJ8dutely No Ncmen8e A(knln Ltd Bru￿1 Hou8e 2 Fitza￿￿ Road Cardrff CF24 (￿8 CORRESPONDENCE ADORESS 74-80 Derby Road LiverpLKI L20 1AD ACCOUNTANTS CastleViv* Acc￿1n￿.￿ Ltd 53 HwJh Street ArurKlel West Swx BN18 9AJ OPEN ARMS TRUST Icharitsble Incorporat￿ Org8nisati¢)nl TRUSTEES REPORT {Contlnuèdl FOR THE YEAR ENDED 31ST MARCH 2025 Trusts05' Res￿￿51b11ltl05 The trustees are reswsiiqe for weparitwJ the Rey)rt of Ihe T￿￿teeS at¥J the financial ststements in accordance with applKable law and the Unrted KirYJdom Accounting Stsndards (Unrted ￿.￿yj0￿ Generally Accepted Accounting Practi GAAPI. The Law applicable to Charities in aThJ Waks. charit￿ Act 2011. Charity (Accounts afKJ Rep￿ts) ReguL4tiOnS and the provisions ol the Governing DoEumpnt requiTes tIE Irustee5 to prepare financral slalements for each financial ytrar which give a trL* and lair of stste of affairs ol chanty afftl of inwming resources and application of resources. induding ltr* incc¥ne and ex￿r￿jiture of chairfy for thal ￿rICKj. In K*epariNJ t￿)se financi41 statements, the trustees are require(I to.. Select 8uitsble a¢¢ountiThJ tw appty ttsm ¢orwstenty', Observe the meth￿8 pri￿1p￿S in the Chanty SORP., Mak8iudgements and estimates that are r8ascThb18 and PnKlent: Prepare the financ￿1 slalements C￿ the CA)￿ Ws unbss N Is inawoprfate to W8sume that the CIO WIU conunue lo operate. The trustees are responslble ts keermng proper acwJnllThJ rwds which with reasonabb accuracy al any tlme the financial pos111￿ of the charlly arxj lo enable It￿M lo ensu￿ Ihal the fina￿ts1 stslements comrAy wlth thg CharltK?s Act 2011, the Charbty IAcc(KJnls and Rewrt$l Re9ui8lK)rB ancl the provisKM of the Governir%J Document. Thgy are also responslble ￿ safeguarOln9 the assets of charty aTrJ herKe for ts￿"r￿ reasonable steps for the preventlon and delectbn of fra￿J and other Irregularrf68s. Jan 31, 2026 Approvecl by the Trustees on ........................................................................................................................... 14$6426yr Slgned ￿ Ihelr t*half by Trustee.......................................-............................................................................. Printed Name.. Asif Patel OPEN ARMS TRUST Icharitsble Incorporat￿ Org8nisati¢)nl STATEMENT OF FINANCIALACTIVITIES FOR THE YEAR ENDED 31ST MARCH 2025 unreSt￿ted Re8trictsd Furk45 TOTAL 202412S TOTAL 2023124 INCOMING RESOURCES Incomlng R¢sour¢os from G¢n•rat•£l Fund$ Donations & Legac￿5 10.CNJ) 10, 7,500 TOTAL INCOMING RESOURCES RESOURCES EXPENDED Co•tg gf G•neratlng Fund• charItab￿ ActNits'•s 8.450 8,450 7,500 Ggvern?rr* Ccffjls 720 680 TOTAL RESOURCES EXPENDED NET INCOMING IIJUTGOINGI RESOURCES 830 830 Total Funds Brought Forward 16601 18601 TOTAL FUNDS CARRIEO FORWARD 170 170 Movem8nt8 on all reserv9$ and al recr*Jnl8e(I galr¢ and are shown ab)vo. Al of tho organl&albn'$ gp8ratlon$ arg cLqssed as contlnuing. Th8 no185 on pages 7 10 11 form pgrt of th888 dormant firwrKial slatements. OPEN ARMS TRUST Icharitsble Incorporat￿ Org8nisati¢)nl BALANCE SHEET AS AT 31ST MARCH 2025 UnreStr￿tel Restrthd Fu Fur¥J5 TOTAL 31.Mar-25 TOTAL 31.Mar-24 Fixed A55ets Tangible A55ets Investments Total FIx8d Assets Curr8nt Assets Debtors & Prepayments Cash at Bank and in HaTr Total Current Assets 890 890 890 Cr•diiori- Amounts falllng wilhln L year 720 720 660 NET CURRENT ASSETS 170 170 16601 TOTAL ASSETS knss currtsnt l￿b￿l 170 170 Credltor•: Arnounls falllNJ due In more than one year NET ASSETS 170 170 Fund$ oflh• Charlty General Funds Reslrlcled Funds 170 170 16601 Total Fund• 170 170 Jan31, 2026 Approvecl by the Trustees on ........-....-..................-................................-....-.................................................... SIGned M thelr tfthaK byTrustee..................................................................................................................... Print8d Name.. Asif Patel OPEN ARMS TRUST Icharitsble Incorporat￿ Org8nisati¢)nl NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 1. A¢¢OUNTING POLICIES Ba$1$ of Preporatlon The financ181 statement8 ha¥8 ts8n rwar8d under the historical CAJSt coTr¥entK)n wrth rtems r8ccNJni88d 8t cost or tranSact￿n Val￿ unless otherwi88 Stated in th8 rek8v8nt mte(sl to these xcounts. The fina￿la1 statements have b88n prepared in accOrdar￿8 with the Statement of RecommeThJed Pract￿e.. Ac&wnliThJ and Reporting by Charities ISORP 20151 IS8cond Edition, effective 1 January 20191. th8 FinarKial R8PlrtiTrJ Starthrd in th8 UK RepUt￿lC of Ireland IFRS1021 arKJ the CharitK8s Act 2011. The Chadty meets the ￿ef1nrt￿n ol a benerrt entity under FRS102. Assets ar¥J Ilabililks are initially recognlsed al historical co$t unbss otherwise ststed in Ihe ielevani ac¢tyJnbNJ poly rw)te* A￿same￿t of Golng Conc•rn Preparation of the accounts is on a goiry corKern basi& Tho tsusttès conshlèr that thèrè are no m8terk41 uncertalnt ab)ut the Charity's s￿.1rtY lo continue a$ a gc4TrJ eoneem. R•ct)gnltltsn of Inctsmlng R•$t)ur¢•s These are Included In the Ststemenl of FIna￿l Ac1￿￿￿$ ISOFAI when.. . the charity be¢ome5 entil￿d lo the resources- . the trus18e5 ar8 Vlrtualty certain they wll rec8iv& lh8 resources,. . the mO￿tsry value can be measured with su￿￿￿nI reli41y.lty In¢omlng Ro$our¢•$ wtth R•lotodExp•ndltur• Where incoming resources have relaie(J expendilure las luThJr8ffjiwJ ￿ cts)tracl irtomel the iwming resource and related expendrture are rewrted gn%$ in Ihe SOFA Grants 4ndDon•tlo*Trs Grants and Donations are only I￿l￿ded in SOFA when thè charity has uneoTrJitional 8nlrt￿￿nt to the re#ourc•$. T•x R•cl8lmi on Donatlofts andGIft8 IncomiNJ resources from lax wkims are inckKled in SOFA at same time 8$ the grft to whlch tw relate. ContractU81 Income ondPwforrnonce Rel8tedGronts This is only inclLKled in the SOFA once relaied g(t*Js or Serv￿ has been delNered. Gmts In Klnd Glft$ In kirQ are a¢¢ounted for at a ￿8$Onable estimate of t1eirva1￿ to tre charity or the amount actually realised. Gffts In kind for sale or dlstrlbutw a￿ I￿lUde