Company registration number NI666902 (Northern Ireland) Charity registration number 107211 (Northern Ireland)
OPEN ARMS CHURCH LIMITED
(A COMPANY LIMITED BY GUARANTEE)
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026
OPEN ARMS CHURCH LIMITED (A COMPANY LIMITED BY GUARANTEE) LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Mr B J Milligan Mr W H Thompson Mr K D Rodgers
(Appointed 30 September 2025) (Appointed 30 September 2025)
Country of incorporation
United Kingdom (Northern Ireland)
NI666902
Charity registration
Northern Ireland 107211
Registered office 16a Harford Street Portadown Craigavon Co Armagh BT62 3AA
Independent examiner GMcG PORTADOWN 17 Mandeville Street Portadown Craigavon Co Armagh BT62 3PB
OPEN ARMS CHURCH LIMITED (A COMPANY LIMITED BY GUARANTEE) CONTENTS
| Page | |
|---|---|
| Trustees' report | 1 - 2 |
| Independent examiner's report | 3 - 4 |
| Statement of financial activities | 5 |
| Balance sheet | 6 |
| Notes to the financial statements | 7 - 13 |
OPEN ARMS CHURCH LIMITED (A COMPANY LIMITED BY GUARANTEE) TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 JANUARY 2026
The trustees present their report and financial statements for the year ended 31 January 2026.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charitable company's Articles of Association, the Companies Act 2006 and “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)” (as amended for accounting periods commencing from 1 January 2019).
Objectives and activities
The objectives of the charitable company are set out in the Memorandum of Association of Open Arms Church Limited. They include:-
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To advance the Christian faith.
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To relieve persons who are in conditions of need or hardship or who are aged or sick and to relieve the distress caused thereby.
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To advance education in accordance with Christian principals.
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To promote and fulfil such other charitable purposes beneficial to the community.
The trustees have paid due regard to guidance issued by the Charity Commission for Northern Ireland in deciding what activities the charitable company should undertake.
Achievements and performance
During the year to 31 January 2026 the charitable company received donations and undertook the promotion of their above objectives.
Activities included:-
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Sunday morning worship and Children's Sunday School.
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A holiday bible club for children across the community with volunteers running minibuses to transport children to and from the premises.
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An outreach team of volunteers to help teenagers, addicts and homeless, specifically around the Bann Boulevard in the evenings.
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Friday lunch for the local community, those in need and the homeless in the area.
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Volunteers cleaning up the streets around the church removing litter, weeds which had grown in alleyways between houses and removing graffiti from neighbouring houses by painting gable walls.
Financial review
The charitable company's financial results are set out in detail on pages 5-13.
There was an overall deficit for the year of £3,008 (2025 - surplus £6,939). Unrestricted funds at 31 January 2026 were £26,943 (2025 - £29,951). The charitable company held no restricted funds at the year end.
Reserves
The level of reserves will be reviewed annually and built up in stages consistent with the charitable company's overall financial position and its need to maintain its charitable activities. The trustees consider a level of £30,000 to be appropriate.
Structure, governance and management
The charitable company is a company limited by guarantee, governed by its Memorandum and Articles of Association dated 10 January 2020. The charitable company is registered with the Charity Commission for Northern Ireland. The charitable company is controlled by its trustees who are directors of the company for the purposes of company law.
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OPEN ARMS CHURCH LIMITED (A COMPANY LIMITED BY GUARANTEE) TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 JANUARY 2026 The trustees who seNed during the period and up to the date of signature of the financ¢al statements were.. Mr R S Foster (Resigned 30 September 20251 Mr B J Milligan Mr A Barr Mr W H Thompson Mr K D Rodgers (Resigned 30 September 20251 {Appoinled 30 September 20251 {Appointed 30 September 20251 Under the requirement of the Memorandum and Articles of Association, one third of the directors retire from office each year. The minimum number of directors is three and is not subject to any maximum. None of the ttuslees has any beneficial interest in the charitable company. All of the trustees ae members of the chaiilable company and guarantee lo contribute £1 in the event of wnding up. Organisation The day lo day running of the charitsble company is overseen by the trustees. In preparing this rèport, the trustees have taken advantsge of the small eompanie8 exemptions provided by section 415A of the Companies Act 20C6. Registered Office.. 16a HartforLt Street Portadown Craigavon Co Arrnagh BT62 3AA Company Registration No". N1666902 Charity Registration No.. NIC107211 The tnFslees' report was approved by the Board of Trustees. Mr B J Mllligan Trustee Dated..
CHARTERED ACCOUNTANTS OPEN ARMS CHURCH LIMITED (A COMPANY LIMITED BY GUARANTEE) INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF OPEN ARMS CHURCH LIMITED I report on the financial slalemenls of the charitable company for the year ended 31 January 2026, which are sel out on pages 5 to 13. Responsibilities of trustees and examlner As the charity trustees land also the directors of the company for the purposes of company lawl you are responsible for the preparation of the financial statements in accordance with the requirements of the Companie5 Act 2006. 11 is my responsibility to.. examine the financial statements under section 65 of the Charities Act (Northem Ireland) 2008,. follow the procedures laid down in the general Directions given by the Charity Commission for Northern Ireland under section 6519llbl of the Act., and slate whether particular mallers have come to my attention. Basis of independant examlnerfs report I have completed my examination. I confirm that no mallers have come lo my attention in connection with the examination giving me cause to believe that in any material respect.. accounting record5 were not kept in respect of the charitable company as required by section 386 of the 2006 Act.. or the financial statements do not accord with those records.. or the financial slalemenls do not cornply wlh the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considwed as part of an independent examination., or the financial statements have not been prepared in accordance with the methods and principles of the Slatement of Recommended Practic& for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021. 17 Mandeirylle Street Portadown Craiyvon BT62 3PB Alfrd l.louso L9 Alfreo Street elfabl 8FQ Centun. House 4aCresLYllt Business Park Lishurn B'I'28 2GN Tel.. +44 {0)28 3833 2801 Tej.. +4410328 9031 1113 Tel: +44 lol28 9260 7355 (rtr[¢dA¢[Ufitsts | Rtystt[tdAudit% 1 tharte¢ttIThx}1S0ts | F¢tn1llnts CwTrlrFinknrtAdviÈOts ONkGllr4nnaeGM¢CGrOUpknrn1led RN[.NOSS66n.L1¥IOlDI0r1lIbktT¢Bl¢r0[fy¥ Rry5tctrdiOwthuEidudilkbYthrIn5knlUicU[artcAEtststtinland AMemknot]SAts .AWQtlddAuillnCrtsf1rtdcQentAL1Xti&ff1rn
OPEN ARMS CHURCH LIMITED (A COMPANY LIMITED BY GUARANTEE) INDEPENDENT EXAMINER'S REPORT ICONTINUEDI TO THE TRUSTEES OF OPEN ARMS CHURCH LIMITED Independent examiner's statement I have no concems and have come across no other matters in connection with the examination lo which attention should be drawn in this report in order lo enable a proper understsnding of the financial Statements to be reached. Gillian Johnston ACA GMCG PORTADOVVN 17 Mandeville Street Portadown Craigavon CoArmagh BT62 3PB Dated." 21 July 2026
OPEN ARMS CHURCH LIMITED (A COMPANY LIMITED BY GUARANTEE) STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 JANUARY 2026
| Unrestricted Restricted funds funds 2026 2026 Notes £ £ Income and endowments from: Donations and legacies 2 18,304 497 Other income 3 8,596 - Total income 26,900 497 Expenditure on: Charitable activities 4 29,908 497 Net (expenditure)/income for the year/ Net movement in funds (3,008) - Fund balances at 1 February 2025 29,951 - Fund balances at 31 January 2026 26,943 - |
Total Unrestricted funds 2026 2025 £ £ 18,801 28,283 8,596 13,583 27,397 41,866 30,405 34,927 (3,008) 6,939 29,951 23,012 26,943 29,951 |
Total Unrestricted funds 2026 2025 £ £ 18,801 28,283 8,596 13,583 27,397 41,866 30,405 34,927 (3,008) 6,939 29,951 23,012 26,943 29,951 |
|---|---|---|
| 41,866 | ||
| 34,927 | ||
| 6,939 23,012 |
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| 29,951 |
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.
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OPEN ARMS CHURCH LIMITED (A COMPANY LIMITED BY GUARANTEE) BALANCE SHEET AS AT 31 JANUARY 2026 2026 2025 Notes Flxed assets Tangible assets 3.548 5,018 Current assets Debtors Cash al bank and in hantj 4,524 20,911 8,113 19,225 25,435 27,338 Crgdltors: amounts falllng due wlthin one year 10 12.040} {2,405} Net current assets 23,395 24,933 Totsl assets less current Ilablllties 26,943 29,951 Income funds Unreslricled funds 26,943 29,951 26,943 29,951 The charitable company is entrtled to the exemption from the audfi requirement eontsined in section 477 of the CompaniesAct 2006, for the year ended 31 January 2026. The trustees acknowledge their responsibilities for ensuring that the charitable company keeps a¢wunling records which ¢omply wth section 386 of the Act and for preparing financial stalernenls which give a true and fair view of the slate of affairs of the charitable company as al the end of the financial year and of its incoming resources and application of resources, including Its income and expenditure, for the financial year in accordan¢e with the requirements of sections 394 anLI 395 and which olhenNise comply wlh the requirements of the Companies Act 2006 relating lo financial statements, so far as applicable to the charitable company. The members have not required the company lo obtain an audit of its financial statements for the year in question in accordance with section 476. These financial slalemenls have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. The financial slalemenls were approved by the trustees on .UL y...£ol Mr B J Milligan Tru$tsg Company Registration No. N1666902
OPEN ARMS CHURCH LIMITED (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2026
1 Accounting policies
Charity information
Open Arms Church Limited is a private company limited by guarantee incorporated in Northern Ireland. The registered office is 16a Harford Street, Portadown, Craigavon, Co Armagh, BT62 3AA.
1.1 Accounting convention
The financial statements have been prepared in accordance with the charitable company's Memorandum of Association, the Companies Act 2006, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) 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 applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019). The charitable company is a Public Benefit Entity as defined by FRS 102.
The charitable company has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flows.
The financial statements are prepared in sterling, which is the functional currency of the charitable company. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
1.2 Going concern
At the time of approving the financial statements, the trustees have a reasonable expectation that the charitable company has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
1.3 Charitable funds
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charitable company.
1.4 Incoming resources
Income is recognised when the charitable company is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the charitable company 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 of covenant is recognised at the time of the donation.
Legacies are recognised on receipt or otherwise if the charitable company has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
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OPEN ARMS CHURCH LIMITED (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 JANUARY 2026
1 Accounting policies (Continued)
1.5 Resources expended
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity.
(i) Charitable activities
This comprises all the resources applied by the charitable company in undertaking its work to meet its charitable objectives.
(ii) Governance costs
Governance costs include the costs of governance arrangements which relate to the general running of the charitable company.
(iii) Support costs
Where costs cannot be directly attributed to particular headings, they have been allocated to activities on a basis consistent with use of the resources.
1.6 Tangible fixed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
Leasehold improvements Over 5 years Furniture and equipment 20% reducing balance
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.
1.7 Impairment of fixed assets
At each reporting end date, the charitable company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).
1.8 Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
1.9 Financial instruments
The charitable company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charitable company's balance sheet when the charitable company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
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OPEN ARMS CHURCH LIMITED (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 JANUARY 2026
1 Accounting policies (Continued)
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Basic financial liabilities
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, 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 payable are classified as current liabilities if payment is due within one year 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.
Derecognition of financial liabilities
Financial liabilities are derecognised when the charitable company’s contractual obligations expire or are discharged or cancelled.
1.10 Employee benefits
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised immediately as an expense when the charitable company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
2 Donations and legacies
| Unrestricted | Restricted | Total | Unrestricted | |
|---|---|---|---|---|
| funds | funds | funds | ||
| 2026 | 2026 | 2026 | 2025 | |
| £ | £ | £ | £ | |
| Donations | 18,304 | 497 | 18,801 | 28,283 |
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OPEN ARMS CHURCH LIMITED (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2026
3 Other income
| Unrestricted | Unrestricted | |
|---|---|---|
| funds | funds | |
| 2026 | 2025 | |
| £ | £ | |
| Gift Aid recovered | 7,956 | 13,583 |
| Church Outing income | 640 | - |
| 8,596 | 13,583 |
4 Charitable activities
| Training Rent Heat and light Website, media, music and sound expenses Donations Staff costs Insurance Depreciation Printing and stationery Ministry and outreach expenses Repairs Share of support costs (see note 5) Share of governance costs (see note 5) Analysis by fund Unrestricted funds Restricted funds |
Total 2026 £ 60 6,000 1,200 740 1,033 10,620 664 1,470 79 3,129 1,504 26,499 1,227 2,679 30,405 29,908 497 30,405 |
Total 2025 £ 426 6,000 1,400 1,977 1,078 9,900 644 4,796 183 3,883 1,043 |
|---|---|---|
| 31,330 1,128 2,469 |
||
| 34,927 | ||
| 34,927 - |
||
| 34,927 |
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OPEN ARMS CHURCH LIMITED (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2026
5 Support costs
| Support costs | ||
|---|---|---|
| Support costs Governance costs £ £ Staff cost 1,180 - General expenses 47 - Accountancy, taxation and payroll services - 2,679 1,227 2,679 Analysed between Charitable activities 1,227 2,679 |
2026 Support costs Governance costs £ £ £ 1,180 1,100 - 47 28 - 2,679 - 2,469 3,906 1,128 2,469 3,906 1,128 2,469 |
2025 £ 1,100 28 2,469 |
| 3,597 | ||
| 3,597 |
6 Trustees
None of the trustees (or any persons connected with them) received any remuneration or benefits from the charitable company during the year.
7 Employees
The average monthly number of employees during the year was:
| 2026 | 2025 |
|---|---|
| Number | Number |
| 1 | 1 |
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OPEN ARMS CHURCH LIMITED (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2026
| 8 Tangible fixed assets Leasehold improvements Furniture and equipment £ £ Cost At 1 February 2025 19,333 9,140 At 31 January 2026 19,333 9,140 Depreciation and impairment At 1 February 2025 18,165 5,290 Depreciation charged in the year 700 770 At 31 January 2026 18,865 6,060 Carrying amount At 31 January 2026 468 3,080 At 31 January 2025 1,168 3,850 9 Debtors 2026 Amounts falling due within one year: £ Other debtors 3,570 Prepayments and accrued income 954 4,524 10 Creditors: amounts falling due within one year 2026 £ Other taxation and social security - Accruals and deferred income 2,040 2,040 |
Total £ 28,473 |
|---|---|
| 28,473 | |
| 23,455 1,470 |
|
| 24,925 | |
| 3,548 | |
| 5,018 | |
| 2025 £ 7,201 912 |
|
| 8,113 | |
| 2025 £ 200 2,205 |
|
| 2,405 |
11 Restricted funds
The restricted funds of the charitable company comprise donations received with specific restrictions, imposed by donors as to how they may be used, or amounts which have been raised by the charitable company for specific purposes.
| At | 1 | February | Incoming | Resources | At | 31 | January |
|---|---|---|---|---|---|---|---|
| 2025 | resources | expended | 2026 | ||||
| £ | £ | £ | £ | ||||
| - | 497 | (497) | - |
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OPEN ARMS CHURCH LIMITED (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 JANUARY 2026
12 Unrestricted funds
The unrestricted funds of the charity comprise all core funding that the charitable company receives and is expendable at the discretion of the trustees for the general purposes of the charitable company.
| At 1 February | Incoming | Resources | At 31 January | |
|---|---|---|---|---|
| 2025 | resources | expended | 2026 | |
| £ | £ | £ | £ | |
| General funds | 29,951 | 26,900 | (29,908) | 26,943 |
| Previous year: | At 1 February | Incoming | Resources | At 31 January |
| 2024 | resources | expended | 2025 | |
| £ | £ | £ | £ | |
| General funds | 23,012 | 41,866 | (34,927) | 29,951 |
| Analysis of net assets between funds | ||||
| Unrestricted | ||||
| funds | ||||
| 2026 | ||||
| £ | ||||
| At 31 January 2026: | ||||
| Tangible assets | 3,548 | |||
| Current assets/(liabilities) | 23,395 | |||
| 26,943 | ||||
| Unrestricted | ||||
| funds | ||||
| 2025 | ||||
| £ | ||||
| At 31 January 2025: | ||||
| Tangible assets | 5,018 | |||
| Current assets/(liabilities) | 24,933 | |||
| 29,951 |
13 Analysis of net assets between funds
14 Related party transactions
During the year the trustees, as congregational members, made donations to the charity by way of general church offerings.
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