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 finaT￿la[ statements
8-14

OPEN ARMS CENTRE
LEGAL AND ADMINISTRATIVE INFORMATION
Trustses
W Dougan
S Dowe
C Mcclay
G Mcclay
SEWilk
{Ap￿inted 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 a￿Ounting 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 appIl￿ble 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 ac￿rdIng 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 ne￿rkIng 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,
spiritL￿1 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 be￿een 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
transfe￿ed 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 re￿r￿S 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 aPpl￿b￿ 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 seG*on 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 ac￿rdan￿ 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 (%)n￿mIng any such matters.
My role is to state whether any material matters have come to my atten￿n 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[r￿tion 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 sec*on 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
De￿rnber, 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 De￿mber 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 con￿rn 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 re￿Verable in
relation to donations re￿Ived 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 reqUI￿d ￿ 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.
DePre￿ation 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￿ be￿een 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 bO￿o￿ngS 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 re￿Ipts discounted at a market rate of interesL Financial assets
dasstfied as re￿1vable 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 obliga￿onS to pay for g(￿S or Se￿1￿ 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 sUbseqUen￿Y 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 can￿lled.

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 reD￿nised immediatety as an expense ￿en the is demonstrably committed to
teminate the employTnent of an employee or to prowde te￿ni￿at[(m beneffts.
Critical accounting estimates and judgements
In the application of the charivs accounting pOl￿eS. 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 insUran￿S
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 re￿Ned 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 De￿mber 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
26￿14
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-