REGISTERED CHARITY NUMBER: 109158
Re
ort of the Trustees and
Unaudited Financial Statements for the Year Ended 31 December 2024
for
Theo
en Door Com
lex
W McGillian & Co
5-7 Tobermore Road
Draperstown
BT45 7AG

Theo
en Door Com
lex
Contents of the Financial Statements
for the Year Ended 31 December 2024
Page
Report of the Trustees
Independent Examiner's Report
Statement of Financial Activities
Statement of Financial Position
Notes to Ihe Financial Statements
6 to 12
Detailed Statement of Financial Activities
13 to 14

Theo
en Door Com
lex
ort of the Trustees
for the Year Ended 31 December 2024
The trustees present their report with the financial statements of the charity for the year ended
31 December 2024. The 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 beneflt
There continues to be no private gain to any individual member.
In setting our objectives and planning our activities for the year the trustees have given careful
consideration to the Charity Cornmission for Northern Ireland's guidance on public benefit to
ensure that the activities have helped to achieve the charity's purposes and provide a benefit to the
beneficiaries.
FINANCIAL REVIEW
Financial position
Nett Income for the year was £48,481 (31.12.23 £50,515). Total Unrestricted closing reserves for
the year were £97,332 (31112123 £48,851)
No restricted reserves balances.
Reserves are in a positive position.
Performance Model applied to account for Government Grants. No Capital Grants are shown on
the SOFA.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust and constitutes 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 Scullion
Mrs K Craig
Mrs T Scullion
Mrs D Mulholland
Page 1

Theo
en Door Com
lex
ort of the Trustees
for the Year Ended 31 December 2024
REFERENCE AND ADMINISTRATIVE DETAILS
Independent Examiner
K Magill - chartered accountant
W McGillian & Co
5-7 Tobermore Road
Draperstown
BT45 7AG
Approved by order of the board of trustees on
behalf by:
and signed on its
N O, Sullivan - Tru
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 2024.
Responsibilities and basis 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 (Northern Ireland) 2008.
It is my responsibility to:
• Examine the account under section 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 examination
was carried 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 examination 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 with 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 the accounting requirements of the Charities Act
4. That there is further information needed for a proper understanding of the accounts to be reached.
I have compleled my examination and have no concerns in respect of the matters {1) to (4) listed 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
k d, Il
K Magill - chartered accountant
W McGillian & Co
5-7 Tobermore Road
Draperstown
BT45 7AG
Date:
Page 3

Theo
en Door Com
lex
Statement of Financial Activities
for the Year Ended 31 December 2024
31.12.24
Total
funds
31.12.23
Total
funds
Unrestricted Restricted
fund
funds
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
42,064
42,064
Charitable activities
Charitable Activities
82,282
115,524
Total
124,346
157,588
98,005
EXPENDITURE ON
Raising funds
34,870
29,302
64,172
33,927
Charitable activities
Charitable Activities
40,995
3,940
44,935
13,563
Total
75,865
33,242
109 107
47,490
NET INCOME
48,481
48,481
50,515
RECONCILIATION OF FUNDS
Total funds brought forward
48,851
48,851
(1,664)
TOTAL FUNDS CARRIED FORWARD
97,332
48,851
The notes form part of these financial statements
Page 4

Theo
en Door Com
lex
Statement of Financial Position
31 December 2024
31.12.24
31.12.23
Notes
FIXED ASSETS
Tangible assets
25,096
21,686
CURRENT ASSETS
Cash at bank and in hand
90,387
54.605
CREDITORS
Amounts falling due within one year
10
{4,150)
(1,440)
NET CURRENT ASSETS
86,236
53,165
TOTAL ASSETS LESS CURRENT
LIABILITIES
111,332
74,851
CREDITORS
Amounts falling due after more than one
year
11
(14,000)
(26,000)
NET ASSETS
97,332
48,851
FUNDS
Unrestricted funds
14
97,332
48,851
TOTAL FUNDS
48,851
The financlal statement8 were approved by the Board of Trustees and authorised for Issue on
and were slgned on Its behalf by:
N O, Sullivan - Trust8e
The notes form part of Ihese financial statements
Page 5

The O en Door Com
lex
Notes to the Financial Statements
for the Year Ended 31 December 2024
ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have
been prepared in accordance with the Charities SORP (FRS 102) '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),, Financial Reporting 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 historical 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,
Expendlture
Liabilities are recognised as expenditure as soon as there is a legal or constructive
obligation committing the charity to that expenditure, 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 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 basis
consistent with the use of resources.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its
estimated useful life.
Freehold property
Plant and machinery
Computer equipment
2 % straight line on cost
200/0 on reducing balance
200/0 on reducing balance
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion
of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the
charity. 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
lex
Notes to the Financial Statements - continued
for the Year Ended 31 December 2024
DONATIONS AND LEGACIES
31.12.24
31.12.23
Donations
42,064
INCOME FROM CHARITABLE ACTIVITIES
31.12.24
31.12.23
Activity
Charitable Activities
Charitable Activities
Charitable Activities
Charitable Activities
Charitable Activities
Charitable Activities
Charitable Activities
Charitable Activities
Event Income
Venue Hire
Classes
Fundraising
Grants
Cafe & Lunch Club
Garden Centre Income
Farmers Market
4,749
8,045
22,157
9,109
33,242
7,673
19,953
4,682
11,387
39,018
13.619
2,750
30,549
115,524
98,004
Grants received, included in the above, are as follows.,
31.12.24
31.12,23
Community Foundation
John Moore Grant
Rural Action
CWSAN
Increase Community Spirit
Community Garden Lottery Grant
Mid Ulster District Council
NHSCT
DAEFIA
One Well Being
Halifax Foundation
Developing Health Care
Cookstown & Western NICHI
2,000
5,000
1,000
2,713
9,800
10,075
1,790
400
1,500
20
5,000
4,000
720
20,000
4,300
1,492
1,000
33,242
39,018
Page 7
continued...

Theo
en Door Com
lex
Notes to the Financial Statements - continued
for the Year Ended 31 December 2024
CHARITABLE ACTIVITIES COSTS
Support
costs (see
note 5)
Charitable Activities
SUPPORT COSTS
Governance
costs
Charitable Activities
44,935
TRUSTEES, REMUNERATION AND BENEFITS
There were no trustees, remuneration or other benefits for the year ended
31 December 2024 nor for the year ended 31 December 2023.
Trustees. expenses
There were no trustees, expenses paid for the year ended 31 December 2024 nor for the
year ended 31 December 2023.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted
fund
funds
Total
funds
INCOME AND ENDOWMENTS FROM
Donations and legacies
Charitable activities
Charitable Activities
58 987
Total
58,987
EXPENDITURE ON
Raising funds
24,580
9,347
33,927
Charitable activities
Charitable Activities
9,903
13,563
Total
34,483
13,007
47,490
NET INCOME
Transfers between funds
24,504
26,011
25,471
50,515
Net movement In funds
49,975
540
50,515
Page 8
continued...

Theo
en Door Com
lex
Notes to the Financial Statements - continued
for the Year Ended 31 December 2024
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES- continued
Unrestricted Restricted
Total
fund
funds
funds
RECONCILIATION OF FUNDS
Total funds brought forward
(1,124)
(540)
(1,664)
TOTAL FUNDS CARRIED
FORWARD
48,851
48,851
GOVERNMENT GRANTS
Grants are accounted for under the Performance Model.
TANGIBLE FIXED ASSETS
Freehold
property
Plant and Computer
machinery equipment
Totals
COST
At 1 January 2024
Additions
18,604
660
2,353
1,397
22,354
4,749
At 31 December 2024
19,264
1,397
27,103
DEPRECIATION
At 1 January 2024
Charge for year
229
381
392
688
47
270
668
At 31 December 2024
610
1,080
317
2,007
NET BOOKVALUE
At 31 December 2024
25,096
At 31 December 2023
18,375
1,961
1,350
Page 9
continued...

Theo
en Door Com
lex
Notes to the Financial Statements - continued
for the Year Ended 31 De￿mber 2024
10. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24
31.12.23
Other creditors
4,150
1,440
11. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.12.24
31.12.23
Other creditors - see loan details below
26,000
12. LOANS
An analysis of the rnaturity of loans is given below:
31.12.24
31.12.23
Amounts falling between one and two years:
Other loans - 1-2 years
14,000
13. ANALYSIS OF NET ASSETS BETWEEN FUNDS
31.12.24
Total
funds
31.12.23
Total
funds
Unrestricted Restricted
fund
funds
Fixed assets
Current assets
Current liabilities
Long term liabilities
25,096
90,387
(4,151)
14 000)
25.096
90,387
(4,151)
14,000)
21,686
54,605
(1,440)
26,000)
14. MOVEMENT IN FUNDS
Net
movement
in funds
At
31.12.24
At 1.1.24
Unrestricted funds
General fund
48,851
48,481
97,332
TOTAL FUNDS
48,851
48,481
Page 10
continued.

Theo
en Door Com
lex
Notes to the Financial Statements - continued
for the Year Ended 31 December 2024
14. MOVEMENT IN FUNDS - continued
Net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources
expended
in funds
Unrestricted funds
General fund
124,346
(75,865)
48,481
Restricted funds
Cookstown and Western
Community Garden
Mid Ulster District Council
DAERA
Developing Health Care
John Moore Foundation
1,450
20,000
4,300
1,492
1,000
5,000
(1,450)
(20,000)
(4,300)
(1,492)
(1,000)
33,242
33,242
TOTAL FUNDS
157,588
109,107)
48,481
Comparatives for movement In funds
Net
movement
in funds
Transfers
between
funds
At
31.12.23
At1,1,23
Unrestricted funds
General fund
(1,124)
24,504
25,471
48,851
Restricted 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)
4,000)
9,516
1,000
10,075
1,420
4,000
25,471
TOTAL FUNDS
1,664)
50,515
48,851
Page11
continued...

Theo
en Door Com
lex
Notes to the Financial Statements - continued
for the Year Ended 31 De￿mber 2024
14. MOVEMENT IN FUNDS - continued
Comparative net movement in funds, included in the above are as follows..
Incoming Resources Movement
resources
expended
in funds
Unrestricted 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
13007)
TOTAL FUNDS
98 005
47 490)
50,515
15. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 December 2024,
Page 12

Theo
en Door Com
lex
Detailed Statement of Financial Activities
for the Year Ended 31 December 2024
31.12.24
31.12.23
INCOME AND ENDOWMENTS
Donations and legacies
Donations
42,064
Charitable activities
Event Income
Venue Hire
Classes
Fundraising
Grants
Cafe & Lunch Club
Garden Centre Income
Farmers Market
4,749
8,045
22,157
9,109
33,242
7,673
19,953
4,682
11,387
39,018
13,619
2,750
30,549
115,524
Total incoming resources
157,588
98,005
EXPENDITURE
Raising donations and legacles
Event Expenses
Class expenses
Fundraising Expenses
Cafe Expenses
Garden Centre Expenses
Tutors & Instructors
Farmers Market
5,469
4,287
4,744
1,488
192
5,496
2,311
11,847
7,849
11,842
11,278
12,902
64,172
33,927
Support costs
Governance costs
Accountancy
Overheads
Building Maintenan
Motor & Travel
Cleaning
Office expenses
Light & Heat
Insurance
Carried forward
2,710
3,540
831
3,899
1,155
232
456
2,079
548
12,740
4,362
1,524
70
774
6,872
580
16,892
This page does not form part of the statutory financial statements
Page 13

Theo
en Door Com
lex
Detailed Statement of Financial Activities
for the Year Ended 31 December 2024
31.12.24
31.12.23
Governance costs
Brought forward
Phone & Internet
Management Costs
Sundry
Depreciation of tangible fixed assets
16,892
973
24,990
741
1,339
12,740
155
668
44,935
13,563
Total resources expended
109,107
47,490
Net income
This page does not form part of the statutory financial statements
Page 14