OpenCharities

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2025-09-30-accounts

Reference and administration details

Charity name
Registered charity number
Reporting period
Submitted To
Charity’s principal address
 Open Heart Foundation Open Heart Foundation
NIC 109268
01 October 2024 – 30 September 2025
CharityCommission NI
139 Castle Gardens,
Limavady,
N. Ireland. Postcode BT49 0SD
Trustee name Office (if any) Dates acted if
not for whole year
1
2
3		 Robert Lee Treasurer n/a
Catherine Astbury Chairman n/a
Alfreda Lee Secretary n/a
Name Dates acted if not for wholeyear
n/a n/a

Structure, governance and management

Type of governing The charity’s governing document is our document Memorandum and Articles of Association Available on request at the Charity Website, or by email request to openheartngo@gmail.com Trustees regularly review the effectiveness and outcomes of our activities to ensure that they continue to advance the public benefit. Trustee recruitment and The Board of Trustees currently has 3 members, appointment with a quorum of 2 members. It is responsible for the strategic direction and policy of the charity. The Board meets four times per annum, over the past year these meetings have been held in person.

Any future trustees will be recruited as per our Charity Trustee Recruitment and Appointment Policy. This ensures a transparent, fair, and strategic process for recruiting and appointing trustees, in line with the charity’s needs, legal requirements, and good governance practices.

All new trustee appointments must be reported to the Charity Commission NI and Companies House. New trustees will undergo AccessNI checks, reference verifications, and declare any conflicts of interest during the recruitment process

Governance and Review

We continually assess our operations against the Charity Commission NI’s public benefit guidance, ensuring compliance and alignment with our stated purposes. Open Heart Foundation trustees regularly review the effectiveness and outcomes of our activities to ensure that they continue to advance the public benefit.

• Charitable purposes

The charity’s objects (‘Objects’) are specifically restricted to the following:

The prevention or relief of poverty by providing: grants of money, items and services internationally to individuals in need and/or charities, or other organisations working to prevent or relieve poverty.

For the benefit of the public to relieve the suffering of animals in need of care and attention, abandoned, mistreated or lost by providing grants of money, items and services internationally to individuals and/or charities, or other facilities for the reception, transport, care and treatment of such animals.

• Public benefits

The charity trustees believe that both our purposes satisfy both elements of the public benefit requirement. The direct benefits which flow from this purpose include an enhanced quality of life and sense of wellbeing for individuals living in poverty. These benefits can be demonstrated by successfully delivering humanitarian aid and assistance to individuals in need. These benefits will be further evidenced by feedback from individuals and partner organisations.

There is potential for harm in sending volunteers to dangerous parts of the world. This is mitigated by carrying out risk assessments and having policies in place to protect them and is necessary to achieve our purpose.

• Purpose

This purpose is carried out by providing grants of money, items and services internationally to individuals in need and/or charities, or other organisations working to prevent or relieve poverty. There is no private benefit flowing from this purpose.

• Beneficiaries

The charity's beneficiaries are children and families living in any country of the world who have been exposed to poverty.

For the year reported, the direct beneficiaries of our Charity’s work were children, babies, elderly, people with disabilities and people displaced due to conflict. We completed projects with schools, hospitals, orphanages, families, refugee centres, animal shelters and partner NGOs in Ukraine. We continued our work in Romania through provision of aid to people living with disabilities.

We believe our work provides clear public benefit by delivering critical support to civilians in a conflict zone, directly alleviating poverty, hunger, and ill health. We have ensured all activities align with our charitable purposes and meet the requirements of the public benefit test.

During the reported period, we did not exercise any restrictions on who can benefit from our organisation and its services. If future restrictions are necessary, they will be justifiable and will not discriminate based on protected characteristics.

• Mitigation of Harm

To mitigate any harm flowing from our charity’s purposes we consider risks at multiple levels and utilise clear policies and systems to address them when required.

Our procedures ensure we carry out risk assessments, safe and ethical sourcing, recipient safeguarding and dignity, analyse our impact on the local community, enforce transparency and accountability in all activities, establish appropriate staff and volunteer conduct, monitor environmental impact, and carry out contingency planning for our projects in Ukraine.

• Private benefit: No private benefit has occurred during the reported period. All of our distribution work within Ukraine is carried out either by our own volunteers or through our trusted network of partner organisations.

To ensure that any private benefit is incidental to the public benefit, we follow a set of principles and good governance practices. Our Charity has clear charitable purposes that primarily aim to benefit the public, and all activities are aligned with these purposes.

If the need arises, we will only allow private benefit if it is:

a) Necessary

b) Incidental

Charity Trustees must adhere to our “Conflict of Interest” policy, maintain proper records (including why any private benefit was necessary, and why the public benefit outweighed any private gain), routinely review operations and funding relationships to ensure public benefit remains the main focus, seek legal or professional advice when needed, apply to the Charity Commission (or equivalent body) for specific approvals if required.

Feedback - “These benefits will be further evidenced by feedback from individuals and partner organisations.”

We receive regular feedback and requests from our beneficiaries, local partners, community leaders and frontline aid workers. Using feedback effectively is essential to ensure our charity aid is relevant, impactful, and respectful of the needs of the beneficiaries we serve. We understand the importance of asking the right questions, analysing the feedback and adjusting the aid based on our findings.

We understand that our donors also need to receive feedback, therefore we regularly send photos and reports to show where their donations go.

Some examples have been shown below.. um K4obile 7AuW$I, 14.05 Mum Mobi Mum Mobile Hi June. Just Eome imagesof your $￿e btrxÈ$ ieathingthe Ukiainian children today. We arein Poland again. We are meetlnowlth Marcln tomDrrDWto pass Dn SDmefood I will kéep intouch. Ta. SpentBllweekwlth Sorln.Ten8 ped very useful. Poorfamilies. Thanks again Very about 200 childienwill errive. We will preachthe gospel.pray.aThl distributethe pack8gesyou hAve prepared totn8kethechildren h8ppy.' Lyles there Mummobile Good rnoinlng Paiiicia. My mum was sent anotheT photo ol Jn event that Is bout to happen. With some of your shoebox pi@senls Hopefully rnoie photDstOf￿IOW geiiing iheii boxes ok5 like? Refugeecemre. I'll get morede1411s wheniheguyscottbe 14A4 1 ffl2antto sey I found 1.fflaybe 2 rdboard bDxe5 of present5 fiDm 183iyear. From memoiy now. Ihey didnlfit in tFkJeepthen wedro over. They ¥vereeheeked and sento Febrts&ry202S s￿14 good Fonvar You o'very $th)Nab￿l200 I rttopnisequite3 lot of bo¥￿ here as yours? Sania wrap9ing and the pigs p¥per Hopefully see1hechi￿reTr receivi[￿ them soo 10.iy Yes I see a loiof my ￿XeS ￿h£r￿. I hopethey fflakethe recipients happy. I i -1 Very saon.abDth 200 children AMthorvAn'awaytordohlAudray. ThaDkyouforyourdonaTrons. x gtsspel. pray. and diatributet pÈckdoes you have piepaied to rnaketheehildren happy.. Thtywll I'm $ure. htsp@fully mole Q bessage Message

Activities and Achievements

Throughout the year, our charity continued to deliver essential humanitarian support to vulnerable individuals, families, and communities across Ukraine, responding to the ongoing crisis with both urgency and care. Our work spanned immediate relief and longer-term capacity building, and included the following key activities:

Our approach throughout this year remained grounded in compassion, practicality, and partnership. We continued to meet immediate needs while investing in the capacity of local volunteers and organisations to sustain their vital work into the future.

The following pages provide a photographic summary of some of our key activities during the year. In keeping with our safeguarding commitments, faces are shown only where explicit permission has been given.

With the help of our partner organisations, we delivered over 4 tonnes of hospital equipment and supplies to various civilian hospitals in Ukraine. This aid included over 300 nurses and doctors’ uniforms, and various pieces of medical equipment obtained after the North West Independent Clinic in Ballykelly was acquired by the Kingsbridge Healthcare Group. We also gladly received further donations from our friends at Coastal Core Ltd. Some of this equipment has been included below.

With the support of our partners as a distribution channel, we delivered 241 Christmas presents to children across Ukraine. Thanks again to Patricia for making these boxes. The photos below capture some of these gifts being handed out.

We continued to supply refugee centres across Ukraine with toys, nappies, and muchneeded vitamins, helping to meet the physical and emotional needs of displaced children and families. The photos below show a selection of items from one of our aid deliveries.

Doreen, Anna, and our friends from the Venue knitting group in Ballymena continue to make handmade toys, and dolls clothing for the children of Ukraine.

Our work also continued in Romania. Thanks to Sean for delivering these TENA pads to families in need across the Transylvania region. Photos from the delivery are shown below.

Receipts and Payments Account

Charity Name: Open Heart Foundation Charity Number: NIC 109268

Period Covered: 01 October 2024 – 30 September 2025

RECEIPTS

Category Unrestricted Funds (£)
Restricted Funds (£)		 Total (£)
Donatons 260 0 260
Fundraising income 0 0 0
Bank Interest 20 0 20
Total Receipts 280 0 280
PAYMENTS
Category Unrestricted Funds Restricted Funds (£) Total (£)
(£)
Charitable actvites 14 0 14
Total Payments 14 0 14

Cash Funds Reconciliation

Cash at bank and in hand at beginning of £1423
year
Add: Total receipts £280
Less: Total payments £14
Cash at bank and in hand at end of year £1689

Statement of Assets and Liabilities

Assets:

Liabilities:

I declare that the above receipts and payments account has been approved by the trustees.

Signed: Role: Treasurer

Date: 22/07/2026

Review of the Charity’s Financial Position at Year End (30 September 2025)

During the financial year 1 October 2024 to 30 September 2025, Open Heart Foundation received a total income of £280, all of which was unrestricted. This income was generated from donations (£260) and bank interest (£20). No fundraising income was received during the year.

Total payments for the year amounted to £14, all of which was spent on charitable activities. The charity recorded a net surplus of £266 for the year.

At year-end, the charity held £1,689 in cash at bank and in hand, compared to £1,423 at the beginning of the year. There were no restricted funds, no liabilities, and no other assets reported.

The charity continues to operate on a receipts and payments basis and remains in a stable financial position, with sufficient cash reserves to support its short-term operational needs.

The trustees will continue to monitor income and expenditure closely and are committed to maintaining good financial stewardship in the year ahead.

Independent examiner’s report to the charity trustees of Open Heart Foundation

I report on the accounts of the Trust for the year ended 30 September 2025.

Respective responsibilities of charity trustees and examiner

As the charity’s trustees you are responsible for the preparation of the accounts in accordance with the Charities Act (Northern Ireland) 2008.

It is my responsibility to:

Basis of independent examiner’s report

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.

Independent examiner’s statement

I have completed 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.

Name: Lee McGerty

Signature:

Relevant professional qualification or body: ACIM, ILM, MCP.

Address: 22 Mount Eden, Limavady, N. Ireland. BT49 0RP.

Date: 24/07/2026

Open Heart Foundation

Statement of Compliance with the Public Benefit Requirement

Date: 25 July 2026

Trustee Board Statement

We, the trustees of Open Heart Foundation, confirm that we have had due regard to the Charity Commission for Northern Ireland’s statutory guidance on the public benefit requirement when exercising our powers and duties during the year. We have given careful consideration to the Charity Commission for Northern Ireland’s guidance on public benefit during this period to make sure that Open Heart Foundation’s activities have helped to achieve the charity’s purposes and provide a benefit to the beneficiaries.

Our charity is established to relieve poverty and to relieve the suffering of animals, we pursue these purposes through the provision of:

Our work is focused particularly in Ukraine , where we support those affected by conflict, displacement, and deprivation. These activities clearly align with and advance our charitable purposes for the public benefit.

We have ensured that:

We are fully committed to ongoing compliance, and will continue to use the Charity Commission NI guidance for future governance and planning.

Signed on behalf of the Board of Trustees,

Name:

Role: Chair of Trustees

Date: 25 July 2026

Declaration

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

Signature(s) Full name(s) Catherine Linda Astbury Robert Iain Lee Position Chair Treasurer Date 26[th] July 2026 26[th] July 2026