Charity registration number 215409 (England and Walesl
Company registration number 00334296
THE OPEN-AIR MISSION
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
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THE OPEN-AIR MISSION
LEGALAND ADMINISTRATIVE INFORMATION
Commlttee Members
Mr P BrunninE
Mr S Burton
Mr D Cooke
Mr D Fielding
Mr M Fisher
Mr D Gayton
Dr O Jack
Mr E Mellor
Charlty number
215409
Company number
00334296
Registered office
S Briar Close
Banbury
Oxfordshire
England
OX16 9DS
Independent examiner
Oliver Read FCCA ACA
James Todd & Co Limited
Drayton House
Drayton Lane
Drayton
Chichester
West Su55ex
P020 2EW
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THE OPEN-AIR MISSION
CONTENTS
Page
Committee Members. report
Independent exarniner's report
Staternent of financial activities
Balance sheet
statement of cash flows
Notes to the financial statements
8-21
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THE OPEN-AIR MISSION
cOMMI￿EE MEMBERS. REPORT (INCLUDING DIREcfoRS' REPORT)
FOR THE YEAR ENDED 31 DECEMBER 2024
The committee members present their annual ￿pOrt and financial statements for the year ended 31 December 2024.
The financial st8tements have been prepared in accordance with the accounting policies set out in note I to the financial
statements and comply with the charity's governing document, the Companies Act 2006 and 'Accounting and Reporting by
Charities.. Statement of Recommended Practice applicable to charities pr&paring their accounts in accord8nce with the
Financi31 Reporting Standard applicable in the LJK and Republic of Ireland IFRS 1021 (effective l January 20191.
Oblectlves and actlvltles
The Mission 15 an interdenominational evangelical Christian org3nisation whole prirnary objective5 are twofold..
Seeking to communicate the Christian 805pel message with those who are outside the sphere of the church,.
Seekin8 to encourage the churches to be involved in open-air evangelism.
The princip31 activity of the Mi55ion worker5 15 to 80 into outdoor public pl3ce5, such as the following.. pede5triani2ed shopping
areas, markets, agricultural 5how5. carnivals. fairground5 and race-courses in order to share the Christian message with those
who might not have the opportunity to hear it by any other means. This is done through preaching. literature distribution,
personal conversation, and, in the summer time. at two venues where Beach Missions are held. Many thousands of school
children are a150 given the $8rne opportunity, through the Mission's three Bible Exhibitions and Pilgrim's Progress Exhibition.
Public benefit
The Mission Committee (Trustees) have continued to pay due regard to the Public Benefit guidance issued by the Charity
Commission when considering the activities of the charity. The primary objective of the Mission is to communicate the
Christian message to those who know little or nothing about it. Durin£ 2024, countless people heard something of the
rnessage through open-air p￿a¢hIng undertaken by our evangelists and associate workers. As a result of the preaching,
numerous personal conver5ation5 take place with individua15 and helpful literature ha5 been offered frorn a free literature
table. Often, we can recornmend such enquirer5 to local churches where they can receive lurther spiritual and pastoral
support.
A¢tivltles
Often our workers are the only people who provide a listening ear to hurting people met on the streets. Some workers have
been able to meet pr8Ctical needs such as directing those with alcohol or drug problems to organisations that can help them.
homeless people to local shelters 3nd others with specific issues to appropriate charities with expertise in that field.
Following impediments from the Coronavirus situation, our school's resources have been used more by churches around the
UK. These Bible Exhibitions have been well received by pupils and staff of schools attending these sessions.
Achlevements and performance
During 2024 we were able to appoint two new evangelists.. a full-tirne worker operating in Southern England and a part-tirne
worker to further strengthen the work of the Mission in London. The Open-Air Mission began in Whitechapel, and for the first
century of it5 existence had a strong presence in London. However, in recent year5 OAM ha5 had a very lirnited presence in
London, 50 the addition of a new worker here is a cause for thanksgiving. The Trainee Evangelist Scheme Ivolunteer rolel wa5
filled until the end of August. where a young rnan from Derbyshire gained practical experience in evangelism, benefitting from
working alongside several different st8ff evangelists and joining several team events.
All planned tearn event5 and beach mi55ions went ahead as normal, maximising gospel opportunitie5 in these location5 whilst
also developing links with local supporters and supporting churches.
We have been encouraged by over 2,000 open-air meetings that took place during the year in around 170 different locations.
Around 250 'Enquirers' Pack5, were sent out to those reque5tin8 further inforrnation. As a direct result of our worker5 being
out on the streets sharing the good new5 of the Christian message, many interested people have attended local churches and,
encouragingly, 50rne have corne to put their trust in the Lord Jesu5 Christ.
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THE OPEN-AIR MISSION
cOMMI￿EE MEMBERS. REPORT (INCLUDING DIREcfoRS' REPORT) {CONTINUEDI
FOR THE YEAR ENDED 31 DECEMBER 2024
Financial review
Income from donatlons and gift5 ha5 increased to £433,582 from £356,064 in the prior year. Meanwhile legacy income had
decreased to £127,777 frorn £130,141 in the previous year. Total incoffle frorn 311 sources increased to £628,727 compared
with £550,898 in 2023.
Overall, there was a deficit of in the year of £203,613 compared with £221,256 in 2023.
The Mission's investments have been affected by fluctU3tions of the stock market and, as a result, the investments have
increased by £48,058 in the yÈar, taking the net incoming resources figure to a deficit of É155,55512023.. D￿l£It of £198,033).
We are very thankful to all of our supporters for their prayerful and practical support of the work of the Mission through
another year. We look to the Lord for the continued resources that we need as we seek to reach out with the Gospel to those
around us.
Reserves poll¢y
The reserve5 policy is of prirne irnportance in enabling the Mission to fulfil its main objectives. The Committee deern it to be
prudent to maintain the Charity reserves at a level representing 18 months of expenditure to achieve its objectives for the
under mentioned reasons..
To enable the Mission to employ addition31 evangelists as the opportunities arise,.
To protect against falls in legacy and donation income, which are by nature unpredictable,.
To provide sufficient funds to enable the Mission to give employed staff 18 months, notice should r&dundancies
become necessary,.
To hold th& necessary funds to finance any redundancy payments, should these become necessary.
Investment poll¢y
In accordance with the Mernorandurn and Article5 Of A550ciation, the Comrnittee has the power to invest surplus resource5 a5
they see fit.
The present portfolio is yielding a reasonable return, particularly in prevailing market conditions and a very low 8ank of
England base rate. To be able to maintain returns in exces5 of c05t of living indices remain5 a problem.
The committee will continue its poliry of Safe, prudent and conservative investment. Our ethical criteria require exclusion from
the portfolio of companies rnajoring in gambling, alcohol or tobacco.
Plans for future periods
Several projects are in progress to help further the work of the Mission and stren£then our supporter base.
Structure, governance and management
The charity is a company limited by guarantee, having no Share capital. It Is also a registered charity. It 15 governed by it5
Memorandurn and Article5 of A550ciation. The fly5heet to the accounts lists the registration details of the charity and other
pertinent information.
The cotnmittee mernbers, who are also the director5 for the purpose of company law, and who served during the year and up
to the date of 518nature of the financial 5t3tement5 were..
Mr P Brunning
Mr S Burton
Mr D Cooke
Mr D Fielding
Mr M Fisher
Mr D Gayton
Dr O Jack
Mr E Mellor
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THE OPEN-AIR MISSION
COMMIThEE MEMBERS, REPORT {INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Re£Tultment and appolntment of trustees
None of the comrllittee members ha5 any beneficial interest in the company. All of the committee members are rnember5 of
the cornpany and guarantee to contribute £1 in the event of a winding up.
Training of the Tru5tee5 15 regularly reviewed, but 15 not something that can be done in isolation frorn the Mission. All
Committee decisions are taken by majority voting and therefore new mernber5 1 trustees are trained by the experience of
corpordte discu55ion and decision-making.
The committee rnembers, report was approved by the Board of Committee Member5.
Mr D Fielding
Trust••
Date..
2810512025
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THE OPEN-AIR MISSION
INDEPENDENT EXAMINER'S REPORT
TO THE COMMIThEE MEMBERS OF THE OPEN-AIR MISSION
I report to the committee members on my examination of the financial statements of The Open-Air Mission Ithe charityl for
the year ended 31 December 2024.
R•5ponslbllltle$ 4nd b451$ of report
A5 the cornrnittee rnember5 of the charity land a150 It5 director5 for the purpose5 of cotnpany lawl, you are responsible for the
preparation ol the financial staternents In accordance with the requirement5 of the Cotnpanie5 Act 2006.
Having sat15fied tny5elf that the financial 5tatement5 of the charity are not required to be audited under Part 16 of the
Companies Act 2006 and are eligible for independent examination, I report in respect of my examination of the charity's
financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed
the Directions given by the Charity Commission under section 145lSllbl of the Charities Act 2011.
Independent exJminerf$ statement
Since the charity's gros5 income exceeded £250,000, the independent examiner must be a member of a body listed in section
145 of the Charities Act 2011. 1 confirm that l arn qualified to undertake the examination because l am a fellow of the
Chartered Association of Certified Accountants and an Associate of the Institute of Chartered Accountant5 in England and
Wales. which is one of the listed bodies.
I have ctsmpleted rny exatnination. I confirtn that no matters have come to my attention in ctsnnertion with the examination
giving me cause to believe that in any rnaterial respect..
accounting iecord5 were not kept in respect of the charity as required by section 386 of the Companies Act 2006.
the financi31 statements do not accord with those records,. or
the financial 5tatement5 do not cornply with the accounting requiretnents of Section 396 of the Companie5 Act 2006
other than any requirement that the financial staternents give a true and lair view. which is not a matter considered as
part of an independent examin3tion.' or
the financial statements have not been prepared in accordance with the methods and principles of the Statetnent of
Recornmended Practice for accounting and reporting by charitie5 appIic3ble to charitie5 preparing their financial
5tatement5 in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021.
I have no concerns and have come across no other matters in connection with the examination to which attention should be
drawn in this report in order to enable a proper understanding of the financial statements to be reached.
Ollver Read FCCA ACA
Jame5 Todd & Co Limited
Drayton House
Drayton Lane
Drayton
Chichester
West Sussex
P020 2EW
Dated..
2810512025
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THE OPEN-AIR MISSION
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2024
Unrestrl￿ed Unrestrlrted
funds
funds
Total
Unre￿rIcted Unrestrlcted
funds
funds
Total
general designated
2024
2024
general designated
2023
2023
2024
2023
Notes
Income and endowments from:
Donations and legacies
Charitable activities
561,359
20,692
45,800
877
561,359
20,692
45.800
877
486,205
20,598
44.094
486,205
20,598
44.094
Investment5
other income
Total income
628,728
628.728
550,897
550,897
Expenditure on:
Raising funds
77,597
751,006
77,597
754,744
66,605
697,834
1.702
66,605
703,846
1,702
3,738
6.012
Other expenditure
13
Total expenditure
828,603
3,738
832,341
766,141
6,012
772,153
Net g3inslllossesl on
investments
14
48.058
48,058
23,223
23,223
Net incomellexpenditurel
1199.8751
44.320
1155,5551
1215.2441
17,211
1198,0331
Transfers between funds
278,835
1278,8351
1216,4091
216,409
Net movement in funds
io
78,960
1234,5151
1155.5551
1431.6531
233,620
1198,0331
Reconciliation of funds:
Fund ballnces at l January 2024
248,805
1,696,750
1,945,555
680,458
1,463,130
2,143,588
Fund balances at 31 December
2024
327,76S
1.462,235
1,790.000
248.805
1,696,750
1,945,555
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive
from continuing activitie5.
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THE OPEN-AIR MISSION
BALANCE SHEET
AS AT 31 DECEMBER 2024
2024
2023
Notes
Flxed 45$9ts
Tangible assets
Investments
16
10,506
1.451,729
16,617
1,680,133
17
1,462,235
1,696,750
Current assets
Stocks
Debtors
Cash at bank and in hand
18
10,723
56,684
268,131
21,125
80,915
154,128
19
335,538
17,7731
256,168
17.3631
CredStors.' amounts falllng due wlthln one year
20
N•t curr•nt 4$5•ts
327,765
248,805
Total assets less current Ilabllltles
1.790,000
1.945,555
Net assets
1.790,000
1.945,555
The funds of the ¢harlty
Unrestricted funds- general
Unrestricted funds- desi8nated
327,765
1,462,235
248,805
1,696,750
23
1,790,000
1,945,555
The company is eniitled to the exemption from the audit requirement contained in settion 477 of the Companies Act 2006, for
the year ended 31 December 2024.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect
to accounting records and the preparation of financial ststements.
The members have not required the company to obtain an audit of its financial statements for the year in question ITh
accordance with section 476.
These financial statements have been prepared in accordance with the provislons applicable to companies subject to the small
companies reEime.
2210512025
The financial statements were apprtsved bythe committee mernbers on .........................
Mr D Cooke
Mr O Fielding
Trustee
Trustee
Cornpany re815tration number 00334296 IEngl3nd and Wale51
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THE OPEN-AIR MISSION
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 DECEMBER 2024
2024
2023
Notes
Cash flows from operating activities
Cash absorbed by operation5
27
1211,5091
19,8741
Investing activities
Purchase of tangible fixed a55ets
Proceeds from dispos31 of t3ngibl& fixed assets
Proceed5 from Investment
Proceeds from disposal of other investments
Investment income received
114,5001
701
1203,5281
17821
44,094
3,250
176,462
i(N),000
45,800
Net cash generated fromllused Inl Investlng actlvltles
325,512
1174,0151
Net cash generated from financing activities
Net increaselldecreasel in cash and cash equivalent5
114,003
1183,8891
Cash and cash equiv31entS at beginning of year
154,128
338,017
Cash and Cash equivalents at end of year
268,131
154,128
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THE OPEN-AIR MISSION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
A¢¢ountinK policies
Charity information
The Qpen-Air Mission is a private company limited by guaontee incorporated In England and Wales. The regISte￿d
office Is 5 Briar Close, Banbury, Oxfordshire, OX16 9DS, England.
1.1 Accourrting convention
The financial statements hav& beÈn prepared in accordance with the charity's governing document, the Companies Act
2006, FRS 102 -The Financial Reporting Stsndard applicable in the UK and Republic of Ireland" I'FRS 102,1 and the
Charities SORP 'Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities
preparing their accounts in accordance with the Financial Reporting Standard applicabl& in the UK and Republic of
Ireland IFRS 1021 leffectivÈ l January 20191. The charity is 2 Public Benefit Entity as defined by FRS 102.
The financial statements 3r& prepared in sterling, which is the function31 currency of the ch3rity. Monetary amounts in
these financial statements 2re rounded to the nearest £.
The financial st8tements have been pr&pared under the historical cost convention. modified to include the revaluation
of freehold properties and to include inv&stment prop&rti&s ènd certain financial instruments at fair value. The principal
accounting policies adopted are set out below.
1.2 Going concem
At the time of approving the financial statements, the committee members have a reasonable expectation that the
charity has adequate re50urce5 to continue in operational existence for the foreseeable future. Thus the committee
member5 Continue to adopt the going concern basis of accounting in preparing the finaricial statements.
1.3 Charitable fund5
Unrestricted funds are available for use at the discretion of the committee members in furtherance of their charitable
objectives.
Funds have been designated to the value of the tangible fixed ass￿5 and investments held. This is to reflect that the
monie5 invested in these assets are not freely available to spend without realising the a55ets which would restrict the
generation of future incorne for the charity.
Restricted funds are subject to specific conditions by donors or grantors 8S to how they may be used. The purposes and
uses of the restricted funds are set out in the notes to the financial statements.
1.4 Income
Income is recognised when the charity is leg311y entitled to it after any performance condition5 have been met, the
amounts can be measured reliably, and it is probable that income will k>e received.
Cash donations a￿ recognised on receipt. other donations are recognised once the charity has been notified of the
donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to
donations received under Gift Aid or deeds ol covenant is recognised at the time of the donation.
Legacie5 are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the
amount 15 known, and receipt 15 reasonably certain.
Income from trading activities relate to the sale of literature. and is recognised when goods are sold.
Amounts received in relation to the supporters, conference are recognised in the accounting period in which the
conference takes place. Amounts received in advance a￿ carried as deferred income.
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THE OPEN-AIR MISSION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
A¢¢ountlng pollcles
Icontlnuedl
Investment income is included on the accruals basis.
1.5 Expendlture
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it
is probable that 3 transfer of economic benefits will be required in settlement, 2nd the amount of the obligation can be
measured reliably.
Expenditure is tlassified by activity. ThÈ costs of each activity arÈ made up of the total of direct tosts and sharèd costs,
including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated
directly to that activity. Shared costs which contribute to more than one activity and support costs which are not
attributable to a single activit¥ are apportioned between those activities on a basis consistent with the use of resources.
Central staff costs are allocated on the basis of titne spent, and depreciation charges are allocated on the portion of the
a55et S Use.
The committee ha5 charged all evangelists, Costs, distributed literature and supporting services to charitsble activttie5,
including the pensions of past employee5. Deputation speaker's costs under cost of generatin8 gifts and donations
represents 5% of evangelists, salaries to take account of the deputation work they undert4ke in Churches and school
a55ernblie5. The Field Operation ManaBer'5 salary has been allocated as 75% direct charitable activities and 25%
administration to recognise the time Spent carrying out evangelistic work and preaching.
Administrative salaries and costs associated with the Mission headquarters have been shown as support costs under
charitable activities. The costs of complying with the Mission's statutory obligations have been treated as govemance.
The Mission is not reBister&d for VAT and is therefore un3ble to reclaim VAT on expenditure., all amounts of VAT are
recorded with the sums to which they are charged. Expenditure is charged to the accounts on the accruals basis.
1.6 Tanglble flxed assets
Tangible fixed assets are initially measured at cost arid subsequently measured at cost or valuation. net of depreciation
and any irnpairment105se5.
Depreciation 15 recogni5ed so a5 to write off the cost or valuation of assets le55 their residual values over their useful
lives on the following base5'.
Fixture5 arid fittings
Computers
Motor vehicles
Straight line over 5 years
Straight line over 5 years
25% reducing balance
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the
c3rrying value of the asset, and is recognised in the statement of financial 3ctivities.
Small iterns Costing less than £1,000 are not capitalised but treated as expenses in the year of purchase through the
statement of Financial Activities.
1.7 Fixed asset investments
Fixed asset investments are initially measured at transaction price excluding transaction costs, 2nd are subsequently
measured at fair value at each reporting date. Cash held on deposit that does not meet the SORP definition of current
asset investments are recorded within fixed asset investments at their carrying value. Changes in fair value are
recognised in net incomellexpenditurel for the year. Transaction costs are expensed as incurred.
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THE OPEN-AIR MISSION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
A¢¢ountlng pollcles
Icontlnuedl
1.8 Impairment of fixed assets
At each reporting end date, the charity reviews the carrying arnounts of its tangible assets to determine whether there
is any indication that those assets have Suffered an impairment loss. If any such indication eK15ts, the rectsverable
amount of the 355et 15 estimated in order to determine the extent of the impairment1055 lif any).
1.9 Stock5
Inventories of tracts, booklets and CD'S are valued at the lower of cost and net realisable value, based on an average
estimated cost. M8ny of the items of inventory are given away freely le3ding to a net reali58ble valu& of £Nil, whilst
other are sold. A stock provision is calcu13ted for freely distributed items. based on the proportion given away during
the financial year.
Net realisable value is the estimated selling price, less all estimated Costs of completion and costs to be incurred in
markÈtinE, sÈllinz and distribution.
1.10 Cash and tash equlvalents
Cash and cash equivalent5 include cash in h3nd, deposit5 held at call with b3nks, other 5hort-term liquid inve5tmentS
with original maturitie5 of three rnonths or less. and bank overdrafts. Bank overdrafts are shown within borrowing5 in
1.11 Financial instrument5
The charity has elected to apply tho provisions of Section 11 'Basic Financial Instruments, and Section 12 '0ther
Financial Instruments Issues, of FRS 102 to all of its financial instruments.
Financial instruments are recognised In the charity's balance sheet when the charity becomes party to the contractual
provisions of the instrument.
Financial a55ets and liabilitie5 are offset, with the net amounts presented in the financial 5taternent5, when there 15 a
legally enforceable right to set off the recogni5ed amounts and there 15 an intention t0 settle on a net basis or to reali5e
the asset and settle the liability simultaneously.
Bosl¢Alnt¥ncl#lossets
Basic financial assets, which include debtor5 and cash and bank balance5, are initially measured at transactioTr price
including transaction costs and are 5ub5equently carried at amort15ed c05t using the effective interest method unles5
the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the
future receipts discounted at a rnarket rate of interest. Financial a55et5 classified as receivable within one year are not
amort15ed.
8osl¢Alnun¢lulllobllltles
Basic financial liabilitie5. including creditors and bank loan5 are initially recogni5ed at transaction price unle55 the
arrangement con5titute5 a financing tran5attion, where the debt in5trurnent 15 measured at the present value of the
future payments discounted at a market rate of interest. Financial liabilitie5 classified as payable within one year are not
amortised.
Debt instruments are subsequently carried at amortised c05t, Using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations
from suppliers. Amounts Pay3ble are classified as current li3bilities if payment is due within one y&ar or less. If not, they
are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently
measured at amortised cost using the effective interest method.
10-
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THE OPEN-AIR MISSION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
A¢¢ountlng pollcles
Icontlnuedl
Derecognition offinonciol liubilitie5
Financial li8bilities are d&recognised when the charity's contractual obligations expire or are discharged or c8ncelled.
1.12 Taxation
As a registered charity, the Mission has no liability to United Kingdom corporation tax.
1.13 Employee benefits
The cost of any unused holiday entitlement 15 recognised in the period in which the employee's services are received.
Termination benefits ar& recognised immediately as an expense when the charity is demonstrably cornrnitted to
terminate the employment of an employee or to provide termination benefits.
1.14 Retirement benefrts
The pension costs charged in the accounts rep￿sent the contributions payable by the Mission during the year in
accordance with FRS17. Staff are being provided through a discretionary defined contribution pension scheme with the
a55ets held Separately from those of the Mission in a fund administered by Friend5 Life.
Crlilcal accountlng estlmates and lud8ements
In the application of the charity'5 accounting policies, the committee member5 are required to make judgement5,
estimates and assumptions about th& carrying amount of 8ssets and liabilities that are not readily apparent frorn other
sources. The estimates and associated assumptions are based on historical experience and other factors that are
considered to be relevant. Artual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to 8ccounting estimates are
recognised in th& period in which the estimate is revised where the revision affects only that p&riod. or in the period of
the revision 3nd future periods where the revision affects both current and future periods.
Income from donatlons and legacles
Unre5tricled
funds
2024
Unrestricted
funds
2023
Donations and gifts
Leg3cies
433,582
127,777
356,064
130,141
561,359
486,205
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THE OPEN-AIR MISSION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Income from tharitable activities
Unrestricted
Unrestricted
fund5
2024
fund5
2023
Actlvltles In furtherance of the charlly's objects
S31e of le8fl&t. booklets, CDS and event income
20.692
20,598
Income from investments
Unrestricted
funds
Vnrestrirted
lunds
2023
2024
Income from listed investments
Interest received from listed investments
36,841
8,959
35,479
8,615
45,800
44,094
Other income
Unrestrlrted
funds
Vnrestrlcted
fund5
Z024
20Z3
Net gain on disposal of tangible fixed assets
877
12-
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THE OPEN-AIR MISSION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Expenditure on raisin%funds
Unrestricted
funds
2024
Unrestricted
funds
2023
Fundraising and publi¢ity
Advertising
Other fundraising cost5
Staff costs
438
13,035
27,447
17,210
24,846
40,920
42,056
Trading costs
Other tr8ding activities
36,677
24,549
Total costs
77,597
66,605
Expenditure on charitable activities
Charitable
activities
2024
a)aritable
activities
2023
Dlrert ¢osts
Staff costs
Depreciation and irnpairrnent
Direct costs
Insurance
560,562
3,738
22,855
11,234
49,826
4,458
7,224
1,392
507,905
6,012
24,068
12,987
46,257
6,784
3,386
3,782
Motor expenses
Sundry
Beach mission
Bible Exhibition expenses
661,289
611,181
Share of support and governance costs (see note 91
Support
Governance
85,253
8,202
86,156
6,509
754,744
703,846
Analysis by fund
Unrestricted fund5- general
Unrestrirtod funds- designated
751,006
3,738
697,834
6,012
754,744
703,846
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THE OPEN-AIR MISSION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Support Costs allocated to activities
2024
2023
Staff costs
Rent and rate5
Light and heat
Telephone
Printingi P05tage, Stationary and cotnputer costs
Governance costs
59.064
7,698
63,738
1,762
12491
894
1.187
17,304
8,202
20,011
6,509
93,455
92,665
Analysed between:
Charitable attivities
93,455
92,665
2024
2023
fjovernan¢e ¢osts ¢omprlse:
Audit fees
Accountancy
Leg81 and professional
Share of 5UPPOrt costs
2.100
3,210
1.630
1.262
2.000
2,678
1,088
743
8,202
6,509
10 Net movement in funds
2024
2023
The net movement in funds is stated after charBing/lcreditingl'.
Fees payable for the independent examination of the charlty's financial statements
Depreciation of owned tangible fixed 3SS&ts
IProfitl11055 on di5P05al of tangible fixed 355et5
2,100
3,738
18771
2,000
6,012
1,702
14-
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THE OPEN-AIR MISSION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
li
Committee Members
None of the Committee members lor any persons connected with them) received any remuneration during the year.
During the year, two trustees were reirnbursed a total of £1,262 12023.. two tru5tee5 reimbursed a total of £7431 for
travel expenses and other direct costs.
Total donations received from the trustees and their related partie5 during the year was £5,82312023.. £3,546). Total
sales received from the trustees and their related parties during the year was £3912023.. £Nill.
A relative of one trustee was employed by the charity during the year and received a gross salary of £4,798 12023..
£6,606).
During the year, £88112023-. £9121 was spent on Trustee and Professional Indemnity Insurance. The purpose of this
insurance is to cover both the Committee members and the Mission.
There were no other disclosable related party t￿nsaCtIOnS during the year.
12
Employees
The 3verage monthly number of employees during th& year was..
2024
Number
2013
Number
Evangelists
Office and support staff
16
15
Total
20
19
Employment costs
1024
20Z3
Wages and salaries
Social security costs
Other pension costs
561,197
46,819
39,057
517,603
43,057
35,829
647,073
596,489
There were no employees whose annual remuneration wa5 rnore than £60,000.
Remuneration ol key management personnel
The r&muneration of key management personnel was as follows..
2024
2023
Agzregate remuneration
84,554
83,399
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THE OPEN-AIR MISSION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
13
Other expenditure
Unrestricted
funds
2024
Unrestricted
funds
2023
Net loss on disposal of tangible fixed a55ets
1,702
14
Galns and losses on Invesiments
Unrestricted
funds
designated
2024
Unrestricted
funds
designated
2023
G8inslllosses1 arising on..
Revaluation of investments
48,058
23,223
IS Taxation
The ch3rity is exempt from taxation on its activities bec3use all its income is applied for charitable purposes.
16 Tangible fixed assets
Fimtures and
flttlngs
Computers Motorvehi¢les
Tot•1
Cost
At l January 2024
Dispos21s
13,003
2,416
45,650
iio,0001
61,069
iio,0001
At 31 December 2024
13,003
2,416
35,650
51,069
Oepreciation and impaimient
At l January 2024
Depreciation ch3rged in the ye3r
Eliminated in respect of disp05a15
13,003
1,190
483
30,259
3,255
17,6271
44,452
3,738
17.6271
At 31 December 2024
13,003
1.673
25.887
40,563
Carrying amount
At 31 December 2024
743
9,763
10,506
At 31 December 2023
1,227
15,390
16,617
16-
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THE OPEN-AIR MISSION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
17
Fixed asset investments
Listed
investments
Other
investments
Total
Cost or valuation
At l January 2024
Valuation changes
Disposals
1,306,605
48,058
iioo,0001
373.528
1,680,133
48,058
1276,4621
1176,4621
At 31 December 2024
1,254,663
197,066
1,451,729
Carrying amount
At 31 December 2024
1,254,663
197,066
1,451,729
At 31 December 2023
1,306,605
373,528
1,680,133
2024
20Z3
Other investments comprise..
Notes
Non-current cash investments
197,066
373,528
2024
ZOZ3
Listed investments included above..
Listed investments tarrying amount
1,258,364
1,306,605
Flxed asset Investments revalued
Investments have been revalued to their open market value 8t the year end. Listed investrnents 8re v81ued with
reference to the London Stock Exchange. All remaining investm&nts ar& long-term cash investments and are therefore
included at their redeemable value.
18 Stocks
2024
2023
Finished goods 3nd goods for resale
10.723
21,125
A5 Outlined in the accounting policie5, a provi5i0n is made each year to impair the c105ing inventory valuation, thu5
recognising the proportion of Stock that 15 given away Ifree of charge) as part of the Mi55ion's charitable activitie5. An
impairment of £10,72312023.. £7,042) has been reflected in the Statement of Financial Activities.
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THE OPEN-AIR MISSION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
19
Oebtors
2024
2023
Amounts falling due within one year:
Trade debtors
Other debtor5
Prepayments and a¢¢rued income
93
58
46.741
9,850
69,284
11,573
56.684
80,915
Included within Other debtors above are £40.700 12023.. £59.2001 of legacies debtors which the Mission has been
notified of, and which Can be quantified with reasonable accuracy. There remain other legacies of which the Mission has
been notified, which are as yet not able to be quantified, and hence these have not been included in the accounts.
20 Creditors.. amounts falling due within one year
2024
2023
Trade creditors
Accruals and deferred income
2,463
5,310
2,293
5,070
7,773
7,363
21
Retlrement benefft schemes
2024
2023
Delined contributitsn schemes
Charge to profit or105s in respect of defined contrik>ution schemes
39.057
35,829
The charity operate5 a defined contribution pension scherne for all qualifying employees. The assets of the scheme are
held separately from those of the charity in an independently administered fund.
22
Restricted funds
The restricted funds of the charity comprise the unexpended b31ances of donations and grants held on trust subject to
specific conditions by don0￿ as to how they may be used.
The Bible Fund represents monies given for the purchase of new Bibles.
Doc ID". 26992824ca9886753cc7dd2e6204452a5398cbfl

THE OPEN-AIR MISSION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
23
Unre5tri¢ted funds- designated
The income funds of the Mission include the following designated funds which have been set aside out of unrestricted
fund5 by the Cornrnittee Mernbers for the generation of future incorne.
At l January
2024
Resources
expended
TransfersGalns and losses At 31 December
20Z4
Tangible fixed assets
InvEStments
4.519
1,692,231
13,7381
9,72S
1288,5601
10,506
1.451,729
48.058
1,696.750
13,7381
1278,8351
48,058
1,462,235
Previou5 year:
At l January
2023
ReSou￿e$
expended
TransfersGains and losses At 310ecember
2023
Tangible fixed assets
InvE5tments
10,531
1,452,599
16,0121
4,519
1,692,231
216,409
23,223
1,463,130
16,0121
216,409
23.223
1,696,750
Fund5 equal to the net book value of tangible fixed a55et5 and market value of investments (including the revaluation
reservel are designated to reflect the restrictions that the assets impose upon the availability ol reserves,. the money
tied up in property and investrnents Is not free to be spent as these 35sets are essential tts the ongoing tsperations ol the
Mission. Premises are required to operate Irom and the investrnents generate rnuch needed income to 5upplernent
supporters, donations. Movements on these funds represent additions and disposals to these categories of a55ets, a5
well a5 depreciation and value adjustment5 a5 appropriate.
24
Unrestricted funds
The unrestricted funds of the charity cornprise the uneKpended balances of donations and grants which are not subject
to specific conditions by donor5 and grantors as to how they May be used. These include designated funds which have
been set aside out of unrestricted funds by the trustees for Specific purposes.
At l January
2024
Incoming
resOU￿e5
Resources
expended
Transfers At 310ecember
2024
General funds
248,805
628,728
1828,6031
278,835
327,765
Prevlous year:
At l January
2023
Incomlng
resources
Resources
expeniled
Transfers At 31 December
2023
General fund5
680,458
550,897
1766,1411
1216.4091
248,805
19-
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THE OPEN-AIR MISSION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
25
Analysis of net assets between funds
Unrestricted
Unrestricted
Total
fund5
genernl
2024
funds
de$l￿)ated
2024
2024
At 31 December 2024..
Tangible a55ets
Investments
10.506
1.451,729
10,506
1,451,729
327,765
327,765
327.76S
1.462,235
1,790,000
Unrestrlcted
funds
general
2023
unre￿rICted
funds
designated
2023
Total
2023
At 31 December 2023..
Tangible a55ets
Invpstments
16.617
1,680,133
16,617
1,680,133
248,805
248,80S
248,805
1,696,750
1,945,555
26 Related party transactions
There were no di5c105able related party transactions during the year 12023
disclosed under note 11 Committee Members.
none), other than the tran5action5
20-
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THE OPEN-AIR MISSION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
27
Cash absorbed by operations
2024
2013
Deficit lor the year
1155,5551
1198,0361
Adju5tment5 for:
Investment in¢orne recognised in statement of finan¢ial activities
(Gainllloss on disposal of tangible fixed assets
Fair value 8ain5 and105se5 on inve5tment5
Depreciation and impairment of tangible fixed assets
145,8001
18771
148.0581
3,738
144,0941
1,702
123,2231
6,012
Movements in workinK capltal..
Decre2se/lincre2sel in stocks
Decrease in debtors
Increase/ldecreasel in creditors
10,402
24.231
410
18,4681
256,805
15721
Cash absorbed by operation5
1211.5091
19,8741
28 Analysis of change5 in net fund5
The charity had no materi81 debt during the year.
21
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