Charity registration number NIC109748 (Northern Ireland) Company registration number N1698388 OPEN ARMS CENTRE ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEIABER 2024
OPEN ARMS CENTRE CONTENTS Page Legal and administralive infomation Trustees, report Independent examinerfs report statement of financiat actiwtses Balance sheet Notes to the finaTla[ statements 8-14
OPEN ARMS CENTRE LEGAL AND ADMINISTRATIVE INFORMATION Trustses W Dougan S Dowe C Mcclay G Mcclay SEWilk {Apinted 11 Apr 2024) Key Management Personnel Chair Gillian Mcclay Charfty number (Northern Ireland) NIC109748 Principal address 34a Ballynure Road Newtownabbey Antrim Northem Ireland BT36 5SW Registered office 34a Ballynure Road Newtowrthbey Antrim Northem Ireland BT36 5SW Independent exarniner Mwre (N.I.) LLP 32 Lodge Road Coleraine Co. Londondery Northem Ireland BT52 1 NB Bankers Danske Bank P.0. Box 183 Donegail Square West Beffast BT16JS Solicitors Ethiards & Co. Soliolors 61-67 Donegall St Betfast BT12QH
OPEN ARMS CENTRE TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 DECEMBER 2024 The trustees present their annual report and financial statements for Ihe year ended 31 December 2024. The financial ststements have been prepared in accordance vrith the aOunting policies set out in note 1 to the financial ststements and Gompty wth the 's goveming doujment, the Companies Act 2006, FRS 102 Yhe Financial Reporting Standard applioble in the UK arKJ Republic of Ireland" and the Charities SORP 'Accounting and Reporting by Charities: Ststement of Rewmmended Practice appIlble to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 1021.. Objectives and activities The purpose of the charity is set out in Fts governing document the Artides of Association. The Charivs objects are to pmmote the folloswng purposes for the public benefitr. To prodaim the Gospel of Sa]vation and deliverance through our Lord Jesus Christ by every channel of ministry consistsnt with our Statement of Belief,. and such other exclusivdy charitable purpose acrdIng to the law of Northem IreLand as the trustees may from time to time decide. In setting our objedlves and planning our actiwties for the year, the trustees have given carefijl consideration to the Charity Commission for Northem Ireland's guidance on public benefft to ensure that the adivities have helped to achieve the charitys purposes and provide a benefit to the beneficiaries and that they meet the requirements. SeNices and meeting5 are held within the church buikying and halls and are open to any member of the public to attend. The weekly Ser on Sunday are broadcast over the internet and may be acLessed freely by anyone. The weekty and monthly programme of meetings and events caters for the needs and interests of different genders and ages. Social, moral. personal. recreational and hearth issues are induded alongside Biblical and spiritual teachings and evangelism. Meetings beyond Sunday worship serV[S indude: Sunday School, fellowship meetings for men and women, prayer tirnes, Bible Studies. The church also prowdes pastoral and prath.cal support to the young and elderfy, those with particular social or health needs, plus other charitsble and Christian causes. Beyond the immediate members arvj friends of the congregation. there are links with wtder family and friendship groups of these people and with the local community who may avail of pastoral and spiritual rites as required. The church shares fellowship and engages in various activities other congregatwjns wtthin and beyond its denomination, both in the local town and across Northem Ireland. There are also contacts several missionary societies IcThl and global, to whom prayerful and finanoal support is gNen. thus extending the religious. moral and social beneffts of the church beyond its own congregation and immediate localty. Public benefft The trustees have paid due regard to guidan issued by the Charity Commission in decmling what acbvrties the should undertake. Achievements and performanGe Signifioant 8Ctivitses and achievements against objectives Support in the forTn of funds totalling £2.500 was sent to the Shalom Worship Centre, Abidiro Light Ministries Trust. Nalgonda, Telangana, South India and Ghana. The funds were used to purchase rice bags rnainty got the Orphanage but rice is also di5tTibuted to support of the elderly increase awareness and rnedical camps in the tribal area. repair vlllage churches and to e*(end churth sheds.. purchase and distribute clothes to orphan children and the the very poor and to supwrt the thildren of poor pastor5 school needs. This year has been a busy year of building lationshipS and nerkIng to work in collaboration with olher churthes and organisations to support communities across Northern Ireland. Strategies and plans are being developed to engage and support our lolxl ts)mmuntties on a practi131 level. These oslabortions will translate to practical, spiritL1 and mental SUPFQrt to communities frdmilies in 2025. Financial revlew The chartty had income of £113,122 and spent £113,655 before depreciatron leaviTr3 a defictt of £533 before depreciation. During the year Open Amis Centre received a transfer from Glenvama Christian Fellowship for a transfer of all assets and liabilities from the charity to Open Amis Centre. as there is no reliab measure of market value in respect of the propety. this has been transfeTred at cost.
OPEN ARMS CENTRE TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Reserves policy It is the policy of the charity that unrestricted fvnds which have not been designated for a specffic use should be maintained at a level equwalent to beeen three and srx month's expenditure. The charity c£)nsider Ihat reserves at this level WTII ensure that, in the event of a significant drop in ftjnding, they will be able lo continue the 's cuffent activities while consideration is given to ways in which addttional fvrKls may be Taised. This level of reserves has been maintained Ihroughout the year. Plans for future periods Open Arms Centre incorporated on 21 June 2023 and began undertaking the objective and activites of Glenvama Christian Fellowship which has now aSed from the chariti&s commission register. Al assets and liabilities were transfeed from Glenvama Chrtstsan Fellowship on 16th May 2024. Wrthin this transfer was Glenvama Christian Fellowship's propety which Open Amis Centre now operated in. structure, governance and management The charity is a private limited company. limited by guarantse vrith no share pital. The charity is govemed by its memorandum and articles of association. The trustees, who are also the directo for the purFK)se of ¢xmpany law. and who served during the year and up to the date of signature of the financial ststements were.. W Dougan S Dowie C Mcclay G Mccky S E Wilkie N E Bradford W H Mcclay {AppointwJ 11 April 2024) (Resigned 31 May 2024) (Resigned 11 ApTiI 2024) Recruitinent and appointment of twstees The trustees during the year may ccFopt any person duty qualified to be appointed as a trustee to fill a vacancy in their number or as an additional trustee. At each AGM all trustees who have seNed three consecutive years or more shall retire from office. Trustee is eligible for re-appointment for two fijrther temis of three years per term. In selecting a trustee. the trustees must have regard to the skills. knovAedge and experience needed for effective administration of the charity. None of Ihe trustees has any beneficial interest in the company. All of the are members of the company and guarantee to wntribute £1 in the event of a winding up. The tnjstees are responsible for keeping proper accx)unting rerS that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements compty wtth the Companies Act 20. The Trustee5 are also responsible for safeguarding the assets of the charity and hen laking reasonable steps for the prevention and deteclK)n of and other irregularities. The above report has been prepared in accordanix with the prwstons aPplb to MpanieS subject to the srnall companies regirne as set out in Part 15 of the Companies Act 2006 and in accordan with the Charities SORP (FRS 102). Volunteers The charity is in the happy position of hamng many volunteers who give of their time and effort to help out in the charity particularly in the evening5 and weekends. TFE Trustees are greally indebted to these volunteers for their commitment and supporL
OPEN ARMS CENTRE TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 The Trustees, report was appn)ved by the Board of Trustees. G Mcclay 20 February 2026
OPEN ARMS CENTRE INDEPENDENT EXAMINER'S REPORT TO THE OF OPEN ARMS CENTRE I report on the finanaal statements of the chartty for the year ended 31 December 2024. whith are set out on pages 6t014. Respective responsibilities of charlty and enminer The trustees. who are also the directors of Open AJMS Centre for the purt)ses of rnpanY law. are responsible for the preparation of the accounts in accordan with the raquiromonts of the Companies A¢t 2006. Having satisfied mysetf that the charity is not subject to audit under cornpany law. and is eligible for independent exanwnation, it is my responsibilty to: (i) examine the accounts under seGon 65 of the Chartttes Act (li) follow the procedures laid down in the general Directions glven by the Charity Commi8sion for Northem Ireland under section 65(91(b) of the Charities Act (iii) stste whether particJJlar matters have ffle to my attention. Basis of independent examinerfs report I have examined your charity financial statements as required urKler section 65 of the Charities Act (Northern Ireland) 2008 and my examination was carried out in acrdan with the general Directions given by the Charity Commission for Northern Ireland under section 65{9)(b) of the Chartiies Act. The examination included a remew of the accounting records kept by the chartty and a comparison of the financial statements presented with those records. It also included consideration of any unusual items or disclosures in the financial statements. and seeking explanations from you as charity trustees (%)nmIng any such matters. My role is to state whether any material matters have come to my attenn gNing me cause to believe thaL' 1. Accounting records were not kept in accordance with section 386 of the Companies Act 2006.. or 2. The financial ststements do not accord with those accounting records. or 3. The financial 5tstements do not mpty with the acix)unting requirements of section 396 of the Companies Act 2006 and with the meth(MJs and prinaples of the Charities Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporttng Standard applicable in the UK and Republic of Ireland (FRS 102)- or 4. There Is further infor[rtion needed for a proper understanding of the financtal statements to be reached. Independent exarninerfs statement I can confirm that l arn qualified to undertake the examination LÈcause l am a registered member of Chartered Accountants Ireland which is one of the listed bodies. I have completed my examination and have no consxms in respect of the matter5 (1) to {4) listed above and, in connection with following the Directions of the Charity Commission for Northem Irelarml. I have found no matters that require drawng to your attention. Dr R I Pelers Gallagher OBE FCA for and on behalf on Moore (N.I.) LLP Chartered Accountants 32 Lodge Road Coleraine Co Londondery Northem Ireland BT52 1NB 20 February 2026
OPEN ARMS CENTRE STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2024 Unrestricted Restrlcted funds funds 2024 2024 Total Unrestrlcted funds 2023 2024 Notes Income from: Donations and legacies Charttable actimties Other trading activities 75,207 250 35,165 2,500 77,707 250 35,165 4,000 1.510 Total Income 110,622 2,500 113.122 5.510 Expenditure on: Charitable adimties 117.341 2,500 119.841 3,450 Total expenditure 117,341 2.500 119,841 3,450 Net in¢omel{expenditure) (6,719) (6,719) 2,060 Transfer from unincorporated charity 1,026,334 1.026,334 Net rnovement in funds 1.019.615 1.019.615 2.060 Reconciliation of funds: Fund balances at 1 January 2024 2.060 2,060 Fund balances at 31 December 2024 1.021.675 1,021,675 2,060 The statement of financial activtbes indudes all gains and losses re(thJnised in the year. Atl income and expenditure derive from continuing activities.
OPEN ARMS CENTRE BALANCE SHEET ASA T 31 DECEMBER 2024 2024 2023 Flxed assets Tangible assets 11 1.021.527 Current assets Cash at bank and in hand 4.148 4.060 Creditors: amounts falling due within one year 12 (4.000) (2.0> Net currerrt assets 2,060 Total assets less current lÉabilities 1.021.675 2.060 The funds of the Unrestrict&Y funds 13 1,021.675 2.060 1,021,675 2.060 The eornpany is entiljed to the exemption from the audit requirerrtht ccrtained in secon 477 of the Companies Act 2006, for the year ended 31 December 2024. The director5 acknowledge their responsibiltbes for )mPlyIng with the requirements of the Companies Act 2006 with r&spect to accountin9 rec)5 and the preparation of ffinancial ststements. The members have not required the o)mpany to obtsin an audit of its finanoal ststements for the year in questM)n in accordance with sectK)n 476. The finanaal statements were approved by the on 20 February 2026 G Mcclay Company registration number N1698388 {Northem Ireland)
OPEN ARMS CENTRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 Accounting policies Charity infomsation Open Arrns Centre is a private company limited by guarantee ino)rporated in Northem Ireland. The registered office is 34a Ballynure Road, Newtownabbey. Antrim. BT36 5SW, Northem Ireland. 1.1 Reporting period During the prior pericMJ the charity changed its financial reporbr@ period from the year ended 31st June to 31st Dernber, to align the reporting date advised by their solicitor. Thus the current period results cover 12 months from 1st January 2024 to 31st December 2024. while he comparative figures are for the 6 month period covering 1st July 2023 to 31st Dember 2023. 1.2 Basis of preparation The financial statements have been prepared in accordan Wbth tr* chariVs governing document, the Companies Act 2006, FRS 102 Yhe Financial Reporting StarKlard applicable in the UK and Republic of Ireland" and the Charttses SORP "Acojunting and Retx)rting by Charitse5: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Repothng Standard ppli(3ble in the UK and Republic of Ireland (FRS 1021". The is a Publ Benefft Entity as defined by FRS 102. The charity has taken advantage of the provisiorE in the SORP for charities not to prepare a statement of Gash flows. The finanGial statements are prepared in sterling. which is the fvnctional c#Jrrency of the charity. Monetsry amounts in these financial ststements are rounded to the nearest £. 1.3 Going concern At the time of appromng the charty. the tnJ5tees have a reasonable expectation that the charity ha$ adequate resources to continue in operational existen for the foreseeable future. Thus the trusle&s continue to adopt the going conrn basis of a£Eounting in preparing the financial ststements. 1.4 Charitable funds Unrestricted funds ar8 available for use at the discretion of the trustees in fijrtherance of their charitable objectives. Restricted funds are subjert to spectfic 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 fijnds are subject to SFecific ¢onditions by donors that the capital must be maintained by the . 1S Income Income is recogn¢sed when the charity is legally entitled to it after any perfom)ance o)nditions have been met. the amounts be measured reliably. and it is probable that income wll be received. Cash donations are reo)gnised on receipt. Other donations are recognised once the charrty has been notified of the donation, unless performan Ix)nditions require deferral of the amount. Income tax reVerable in relation to donations reIved under Gfft Aid or deeds of covenant re(nISed at the time of the donation. Legaues are recognised on receipt or otheThvise rf the charity has been notified of an impending distribution, the amount is known, and elpt is expectsd. If the amount i8 not known. the legacy is treated as a contingent asset.
OPEN ARMS CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Accounting policies (Continued) 1.6 Expenditure Expenditure is recognised once the is a legal or conslructive obligation to transfer economic benefft to a third paty, tt is probable that a trartsfer of econom beneffts wll be reqUId settlemenc and the amount of the obligation ¢2n be measured reliably. 1.7 Tangible fixed assets Tangible fixed assets are initialty measured at cost and subsequently measured at cost or valuation. net of deprectation arKI any impaimient losses. DePreation is rectyjnised so as to write off the cost or valuatlon of assets less their residual vaues over their useful lives on the following bases: Freehold land and buildings Fixtures and fittings 0% 20Yo Reducing balarKe The gain or loss arising on the disposal of an asset is detemiined as the differen beeen the sale proceeds and the carytng value of the asset. ar is reco3nised in the statement of financial activities. 1.8 Impairment of fixed assets At each reporling end date, the charity reviews the carytng amounts of its tangible assets to detem)ine whether there is any indication that those assets have Suffered an impainnent loss. If any such indication exists, the recoverable amount of the asset is estimated in order to detemine the extent of the impairment loss (if any). 1.9 Cash and cash equivalents Cash and cash equivalents inclLKk osh in hand, deposits held at call banks, other short-term liquid investments with original maturities of three rmnths or less, and bank overdrafts. Bank overdrafts are shown within bOongS in current liabilitses. Basic financial assets Basic financial assets, which indude debtors and cash and bank balances. are initially measured at transaction price induding transaction costs and are subsequenuy carried at amortised cost using the effective interest rnethod unless the arrangement ¢onstttutes a financing transaction. Whe the transaction is measured at the present value of the future reIpts discounted at a market rate of interesL Financial assets dasstfied as re1vable within one year are not amortised. Basic financial liabilities Basic financial liabilities, including credttors and bank loans are inibally recognised at transaction price unless the arrangement conslitutes a financang transaction. where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilthes dassified as payable within one year are not amortised. Debt instruments are subsequenty carried at amortised tsJsL using the effective interest rate method. Trade creditors are obligaonS to pay for g(S or Se1 that have been acquired in the ordlnary course of operations from supplier5. Amounts payable are c4assified as current liabilitses rf payrnent is due within one year or less. If not. they are presented as non4current liabilities. Trade creditors are reccgnised initially at trarLsaclion price and sUbseqUenY measured at amortised cost using the effective interest method. Derecognition of finan¢ial liabilities Financial liabilities are derecognised when the 's contr&tual obligations expire or are discharged or canlled.
OPEN ARMS CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Accounting poltcies (Continued) 1.10 Employee benefits The cost of any unused holiday entillement is recognised in the perilxl in which the employee's services are received. Temination benefits are reDnised immediatety as an expense en the is demonstrably committed to teminate the employTnent of an employee or to prowde teniat[(m beneffts. Critical accounting estimates and judgements In the application of the charivs accounting pOleS. the trustees are required to make judgements. estimates and assumptions about the carying amount of assets and liabilities that are not readity apparent from other sources. The estimates and associated assumptions are based on historical experien and other factors that are considered to be relevant Actual results may differ from these estimates. The estimates and underlwng assumptions are rewewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the remsion affects onty that period. or in the perM)d of the ViSIon and future periods where the revision affects both current and future periods. Income from donatlons and legacies Unrestricted Reslrlcted funds funds 2024 2024 Total Unrestrlcted Restricted funds funds 2023 2023 Total 2024 2023 Donations and gifts 75,207 2.500 77.707 4.000 Income from charitable activilies Unrestricted Unrestricted funds funds 2024 2023 Charitablo income Other income 250 10-
OPEN ARMS CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Income from other trading activitses Unrestricted Unrestricted funds funds 2024 2023 Sundry income Rental income 60 1.450 35,165 Other trading activtttes 35,165 1.510 Expenditure on charltsble acllvlties 2024 2023 Direct costs staff costs Depreciation and impainnent Cafe Church actrvites and functior Motor and travel costs Light, heat and power Rates Premtses, repairs and maintenance Bank charges General insUranS SoffvRre, IT and printing stationery and printing Sundry expense5 Entertainment Donations 24,902 6,186 664 1,215 4122 1,287 6,466 21,694 219 1.072 2.281 2,069 939 360 3,629 5.410 156 81.226 1,450 Share of support and governance costs (see n¢)te 7) Govemanc8 38,615 2.000 119,841 3.450 Analysis by fund Unrestricted funds Restricted funds 117.341 2,500 3.450 119,841 3.450 11
OPEN ARMS CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Support costs allocated to activities 2024 2023 Governance costs 38.615 2,000 Analysed between: Unrestricted funds 38,615 2,000 2024 2023 Governance costs comprlse: Accountancy Legal and professional 2.000 36,615 2.000 38.615 2.000 Net movement in funds 2024 2023 The net movement in funds is stated after Chargin(Crediting). Fees payable for the independerrt examinatK)n of the charivs financial statsments Depreciation of owned tsngible fixed assets 1000 6,186 2.000 Employees The average monthly number of employees during the year was". 2024 Number 2023 Number Total Employment costs 2024 2023 Wages and salaries 24,902 There were no employees whose annual remuneration was more than £60.000. Remuneration of key management personnel The remuneration of key management personnel VRS as follov•S: 2024 2023 Aggregate compensation 24.902 12-
OPEN ARMS CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Employees (Continued) Key management personnel indudes Iwstees and pastoys. One of the pastors who is a trustee reNed remuneral)n during the year ar receNed reimbursemeTrt of tor expenses of £1,412. 10 Taxation The charity is exempt from taxation on its acbvibes because all its income is applied for charitable purposes. 11 Tangible fixed assets Freehokl land Fixbjres and and buildings fittings Total Cost Addibons 9%,784 30,929 1,027.713 At 31 December 2024 996.784 30.929 1,027.713 Depreciation and impaimient Depreciation charged in the year 6,186 6,186 At 31 December 2024 6,186 6.186 Carrying amount At 31 Dember 2024 996.784 24,743 1,021.527 Tangible assets of £1.026,344 were receNed from Glenvama Christian Fellowship an unincorporated charity which has now ased. This induded their propety which has been valued at cost. 12 Creditors: amounts falling due within one year 2024 2023 A¢(yuals and deferred income 4,000 2,000 13-
OPEN ARMS CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 13 Unrestricted funds The unrestricted fijnds of the charity comprise the unexpended baFanc*s of donations and grants which are not subject to specrfic conditions by donors and grantors as to how they may be used. These indude designated fvnds which have been set aside out of unrestricted funds by the trustees for specffic purposes. At 1 January 2024 Incoming resources Resources expended Transfers At31 December 2024 General funds 2.060 110,622 (117.341) 1.026.334 1,021.675 Previous period: At 1 January 2023 In¢oming resources Resources expended Transfers At31 December 2023 General funds 5.510 {3,450) 2,060 14 Related party transactions Transactions wlth related parties Durtng the year the entered into the following transactions with related parties". Purchase of goods 2024 2023 Trustees 26,314 219 2614 219 One of the pastor5 wkj 15 a trustee received remuneration of £24.902. in additK>n the trustees claimed remuneration on expenses in relation to motor expenses during the peri(J of £1,412. 14-