REGISTERED CHARITY NUMBER.. 109158
ort of the Trustees and
Unaudited Financial Statements for the Year Ended 31 December 2023
for
Theo
en Door Com
lex
W McGillian & Co Ltd
Unit A2
5-7 Tobermore Road
Draper5town
Derry
BT45 7AG

Theo
en Door Com
lex
Contents of the Financial Statements
for the Year Ended 31 December 2023
Page
Report of the Trustees
Independent Examineffs Report
Statement of Financial Activities
Statement of Financial Position
Notes to the Financial Staternents
6 to 12
Detai18d Statement of Financial Activities
13 to 14

Theo
en Door Com
lex
ort of the Trustees
for the Year Ended 31 December 2023
The trustees present their report with the financial statements of the charity for the year ended
31 December 2023. Th6 trustees have adopted the provisions of 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).
OBJECTIVES AND ACTIVITIES
Publlc benefit
There continues to be no private gain to any individual member.
In setting our objectives and plannlng our activities for the year the trustees have given careful
consideration to the Charity Commission for Northern Ireland's guidance on public benefit to
ensure that the activities have h61ped to achieve the charity's purposes and provid8 a benefit to the
beneficiaries.
FINANCIAL REVIEW
Financial position
Nett Income for the year was £50,515. (31.12.22 Loss £1,664). Total Unrestricted closing reserves
for the year were £48,851 and with no unrestricted ReseNes
(31.12.22 Deficit £1,665 (£1,125 restricted reserves 1 £540 unrestricted reseNes) ).
Reserves are in a positive position.
The Charity has produced accrual accounts this year. Last year Receipts and Payments accounts
were produced.
Perfomiance Model applied to account for Government Grants. Capital Grants totalling £21,272
are shown on the SOFA.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governlng document
The charity Is controlled by its governing document, a deed of trust and constltutes an
unincorporated charity.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity number
109158
Principal address
1 Tamlaghtduff Park
Bellaghy
Magherafelt
Co. Derry
BT45 8LQ
Trustees
N O, Sullivan
T Sculllon
Mrs K Craig
Mrs T Scullion
Mrs D Mulholland
Page 1

nDo
r 2023
REFERENCE AND ADMINISTRATIVE DEfAILS
Independent Examlner
Willie McGillian
W McGillian & Co Ltd
Unit A2
&7 Tobermore Road
Draper5town
Derry
8T45 7AG
Approved by order of the board of trustees on
behalf by:
02....... ..ZOIt....... and 81gned on Its
O, Sullivan -
tèe
Page 2

Inde
endent Examiner's Re
Theo
en Door Com
lex
ort to the Trustees of
Independent examiner's report to the trustees of The Open Door Complex
I report to the charity trustees on my examination of the accounts of The Open Door Complex (the
Trust) for the year ended 31 December 2023.
Responslbllities and basls of report
As the charity trustees of the Trust you are responsible for the preparation of the accounts In
accordance with the requirements of the Charities Act (Northem Ireland) 2008.
It is my responsibility to:
Examine the account under sectlon 65 of the Charites Act
Follow the procedures laid down in the general Directions given by the Commission under
section 65 (9) (b) of the Charites Act
state whether particular matters have come to my attention
Independent examiner's statement
I have examined your charity accounts as required under section 65 of the Charities Act and my ex8mination
was carr6ed out In accordance with the general Directions given by the Charity Commission for Northern
Ireland under section 65(9)(b) of the Charities Act.
My examlnation included a review of the accounting records kept by the charity and a comparison of the
accounts presented with those records. It also included consideration of any unusual items or disclosures in
the accounts, and seeking explanations from you as charity trustees concerning any such matters.
My role is to state whether any material matters have come to my attention giving me cause to believe:
1. That accounting records were not kept in accordance wlth section 63 of the Charities Act
2. That the accounts do not accord with those accounting records
3, That the accounts do not comply with th8 accounting requirements of the Charities Act
4. That there is further information needed for a proper understandlng of the accounts to be reached.
I have completed my examlnation and have no concerns in respect of the matters (1) to (4) Ilsted above and,
in connection with following the Directions of the Charity Commission for Northern Ireland, I have found no
matters that require drawing to your attention
Willie McGillian
The Institute of Financial Accountants
W McGillian & Co Ltd
Unit A2
5-7 Tobermore Road
Draperstown
Derry
BT45 7AG
Page 3

Theo
en Door Com
lex
Statement of Financial Activities
for the Year Ended 31 December 2023
31.12.23
Total
funds
31.12.22
Total
funds
Unrestricted Restrlcted
fund
funds
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
Charltable actlvities
Charitable Activities
58,986
39,018
77,661
39,018
77,661
Total
58,986
EXPENDITURE ON
Raising funds
Charltable actlvities
Charitable Activities
33,927
35,037
24,580
9,347
44,288
9.903
3,660
13,563
13,007
47,490
79,325
Total
34,483
NET INCOMEI(EXPENDITURE)
Transfers between funds
24,504
26,011
25,471)
50,515
(1,664)
14
50,515
(1,664)
Net movement In funds
RECONCILIATION OF FUNDS
Total funds brought forward
49,975
540
(1,124)
(540)
(1,664)
TOTAL FUNDS CARRIED FORWARD
48,851
48,851
The notes form part of these flnanGial statements
Page 4

Co
tatemen
on
31.12.23
31.12.22
Notes
FIXED ASSETS
T8ngible assets
CURREKf ASSErs
Cash at bank and In hand
21,686
54,605
28,336
CREDITORS
Amounts falling due wlthln one year
10
(1,440)
NEf CURRENT ASSETS
TOTALASSETS LESS CURRENT
LIABILITIE5
74,851
28,336
CREDITORS
Amounts falling due after more than one
year
(26,000)
(30,000)
48,851
NEf ASSETS
FUNDS
Unrestricted funds
Restrlcted funds
14
48,851
(1,124)
540)
48.851
TO.TAL FUNDS
The finandal statements were approved by the Board of Trustees and authorlsed for Issue on
and were slgned on its behalf by.
N O, Sullivan - Tru
te
The noles form part of th6se financial statprnents
Page 5

Theo
en Door Com
lex
Notes to the Financial Statements
for the Year Ended 31 December 2023
ACCOUNTING POLICIES
Basls of preparlng the flnancial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have
been prepared In accordance with th8 Charities SORP (FRS 102) 'AcGounting and Reporting
by Charities: Stat8ment of Recommended Practice applicable to charities preparing their
accounts in accordance with the Financial Reporting Standard applicable in the UK and
Repub5ic of Ireland (FRS 102) (effective 1 January 2019),, Flnanclal Reportlng Standard 102
'The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the
Charities Act 2011. The financial statements have been prepared under the historlcal cost
convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has
entitlement to the funds, it is probable that the income will be received and the amount can
be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive
obligation committing the Gharity to that expenditure, it is probable that a transfer of
economic benefits will be required in settlement and th8 arnount of the obligation can be
measured reliably. Expendlture is accounted for on an accruals basis and has been
classified under headings that aggregate all cost related to the category. Where costs cannot
be directly attributed to particular headings they have been allocated to activities on a basls
consistent with the use of resources.
Tanglble fixed assets
Depr8ciation is provided at the following annual rates in order to Write off each asset OV8r its
estimated useful Ilfe.
Freehold propety
Plant and machinery
Computer equipment
2 % straight line on cost
20 % on reducing balance
20Q/o on reducing balance
Taxation
The charity is exernpt from tax on its charitable aGtivities.
Fund accounting
Unrestricted funds can be used in accordance with th8 charitable objectives at the discretion
of the trustees.
Restricted funds can only be used for particular restricted purposes within the oblects of the
Gharity. Restrictions arise when specified by the donor or when funds are raised for particular
restricted purposes.
Further explanation of the nature and purpose of each fund is Included in the notes to the
financial statements.
Page 6
continued.

Theo
en Door Com
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Notes to the Financial Statements - continued
for the Year Ended 31 December 2023
DONATIONS AND LEGACIES
31.12.23
31.12.22
Donations
INCOME FROM CHARITABLE ACTIVITIES
31.12.23
31.12.22
Activity
Event Income
Charitable Activities
Venue Hlre
Charitable Activities
Classes
Charitable Activities
Fundraising
Charitable Activities
Grants
Charitable Actlvities
Cafe & Lunch Club
Charitable Activities
Garden Centre Income Charitable Activities
Farmers Market
Charitable Actlvities
19,953
4,682
11,387
15,215
6,350
15,434
1,522
35,295
1,155
2,690
39,018
13,619
2,750
6,595
98,004
77,661
Grants received, included in the above, are as follows:
31.12.23
31.12.22
Awards Grant
All Churches Grant
Community Foundation
Sewing Grant
John Moore Grant
Exercise Grant
AFA Grant
Mid Ulster Grant
Gardening Grant
Rural Action
CWSAN
Increase Community Spirit
Community Garden Lottery Grant
Mid Ulster District CounGII
NHSCT
DAERA
One Well Being
Hallfax Foundation
Developing Health Care
Cookstown & Western NICHI
9,950
1,800
7,000
100
5,000
540
9,900
540
465
2,000
1,000
2,713
9,800
10,075
1,790
400
1,500
20
5,000
4,000
720
39,018
35,295
Page 7
continued..

Theo
en Door Com
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Notes to the Financial Statements - continued
for the Year Ended 31 December 2023
CHARITABLE ACTIVITIES COSTS
Support
costs (see
note 5)
Charitable Activities
13,563
SUPPORT COSTS
Governance
Gosts
Charitable Activities
13,563
TRUSTEES, REMUNERATION AND BENEFITS
There were no trustees, remuneration or other benefits for the year ended
31 December 2023 nor for the year ended 31 December 2022.
Trustees, expenses
There were no trustees, expenses paid for the year ended 31 December 2023 nor for the
year ended 31 December 2022.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unr8Strict8d Restricted
fund
funds
Total
funds
INCOMEAND ENDOWMENTS FROM
Charitable activities
Charitable Activities
54,116
23,545
77,661
EXPENDITURE ON
Raising funds
13,609
21,428
35,037
Charitable activities
Charitable Activities
4,844
44,288
Total
53,053
26,272
79,325
NET INCOMEI(EXPENDITURE)
Transfers between funds
1,063
(2,727)
2,187
(1,664)
Net movement in funds
1,124) L540)
TOTAL FUNDS CARRIED
FORWARD
Page 8
continued...

Theo
en Door Corn
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Notes to the Financial Statements - continued
for the Year Ended 31 December 2023
GOVERNMENT GRANTS
Grants are accounted for under the Performance Model.
TANGIBLE FIXED ASSETS
Freehold
propety
Plant and Computer
machinery equipment
Totals
COST
Additions
18,604
2,353
1,397
22,354
DEPRECIATION
Charge for year
229
392
47
668
NET BOOKVALUE
At 31 December 2023
18,375
1,961
1,350
21,686
At 31 December 2022
10. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23
31.12.22
Bank loans and overdrafts (see note 12)
other creditors
1,440
1,440
11. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.12.23
31.12.22
other creditors
26,000
30,000
12. LOANS
An analysis of the maturity of loans is given below:
31.12.23
31.12.22
Amounts falling due within one year on demand:
Bank overdrafts
Amounts falllng between one and two years:
Other loans - 1-2 y8ars
26,000
Page 9
continu8d...

Theo
en Door Com
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Notes to the Financial Statements - continued
for the Year Ended 31 December 2023
13. ANALYSIS OF NET ASSETS BETWEEN FUNDS
31.12.23
Total
funds
31.12.22
Total
funds
Unrestricted Restricted
fund
funds
Fixed assets
Current assets
Current liabilities
Long term liabilities
18,965
57,326
(1,440)
26,000)
2,721
(2,721)
21,686
54,605
(1,440)
26,000)
28,336
(540)
30,000)
48,851
48,851
1,664)
14. MOVEMENT IN FUNDS
Net
movement
in funds
Transfers
between
funds
At
31.12.23
At 1.1.23
Unrestrlcted funds
General fund
(1,124)
24,504
25,471
48,851
Restrlcted funds
Restricted Grant
Increasing Community Spirit
Rural Action
Community Garden
Community Foundation
Developing Health Care
(540)
540
(9,516)
(1,000)
(10,075)
(1,420)
9,516
1,000
10,075
1,420
4,000
26,011
25,471)
TOTAL FUNDS
1,664)
50,515
48,851
Page 10
continued...

Theo
en Door Com
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Notes to the Financial Statements - continued
for the Year Ended 31 Decernber 2023
14. MOVEMENT IN FUNDS - continued
Net movement in funds, included in the above are as follows:
Incoming Resources Movement
r8sources
expended
in funds
Unrestrlcted funds
General fund
58,987
(34,483)
24,504
Restricted funds
Increasing Community Spirit
Halifax Foundation
Cookstown and Western
CWSAN
NHSCT
Rural Action
Community Garden
Mid Ulster District Council
Community Foundation
DAERA
One Well Being
Developing Health Care
9,800
5,000
720
2,713
400
1,000
10,075
1,790
2,000
1,500
20
(284)
(5,000)
(720)
(2,713)
(400}
9,516
1,000
10,075
(1,790)
(580)
(1,500)
(20)
1,420
4,000
13 007)
26,011
TOTAL FUNDS
98,005
47,490)
50,515
Comparatlves for movement in funds
Net
movement
in funds
Transfers
be￿een
funds
At
31.12.22
Unrestricted funds
General fund
1,063
(2,187)
(1,124)
Restricted funds
Restricted Grant
(2,727)
2,187
(540)
TOTAL FUNDS
Page11
continued...

Theo
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Notes to the Financial Staternents - continued
for the Year Ended 31 December 2023
14. MOVEMENT IN FUNDS. contlnued
Comparative net movement in funds, included In the above are as follows..
Incoming Resources Mov8ment
resources
expended
in funds
Unrestricted funds
General fund
54,116
(53,053)
1,063
Restricted funds
RestriGted Grant
23,545
(26,272)
(2,727)
TOTAL FUNDS
77,661
79,325)
15. RELATED PARff DISCLOSURES
There were no related party transactions for the year end8d 31 December 2023.
Page 12

Theo
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Detailed Statement of Financial Activities
for the Year Ended 31 December 2023
31.12.23
31.12.22
INCOME AND ENDOWMENTS
Donations and legacies
Donations
Charltable actlvities
Event Income
Venue Hire
Classes
Fundraising
Grants
Cafe & Lunch Club
Garden Centre Income
Farmers Market
19,953
4,682
11,387
15,215
6,350
15,434
1,522
35,295
1,155
2,690
39,018
13,619
2,750
6,595
77,661
Total incoming resource8
98,005
77,661
EXPENDITURE
Raislng donatlons and legacies
Event Expenses
Class expenses
Fundraising Expenses
Cafe Expenses
Garden Centre Expenses
Tutors & Instructors
Farmers Market
4,744
1,488
192
5,496
2,311
11,847
3,644
9.023
2,724
2,503
17,143
33,927
35,037
Support costs
Governance costs
Accountancy
Overheads
Sub-contractor expense
Building Maintenance
Motor & Travel
Cleaning
Office expenses
Carried forward
3,540
831
7,965
30,000
6,323
3,899
1,155
232
456
14,113
44,288
This page does not form part of the statutory financial statements
Pag8 13

Theo
en Door Com
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Detailed Statement of Finanual Activities
for the Year Ended 31 December 2023
31.12.23
31.12.22
Governance costs
Brought forward
Light & Heat
Insurance
Sundry
Depreciation of tangible fixed assets
14,113
2,079
548
155
668
44,288
13,563
44,288
Total resources expended
47,490
79,325
Net incomel(expenditure)
50,515
1,664)
This page does not fonn part of the statutory fin8llGial statements
Page 14