Scottish Ch8rtty No SC050437
THE OPEN DOOR PROJECT
ANNUAL REPORT and FINANCIAL STATEMENTS
FOR TrIE YEAR ENDED 30 SEPTEMBER 2024

THE OPEN DWR PROJECT
REPORT AND ACCOUNTS
FOR THE YEAR ENDED 30 SEPTEM8ER 2024
CONTENTS
Pag•
Infom)ation
Report ol th• TruMe¢$
Independent Ex•min¢r'$ R•port
Receipts and P8ym•nts Account •nd Statement of
Balanc•$
Not•s to the Accounts

ThE OPEN DOOR PROJECT
REPORT AND ACCOUNTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024
INFORMATION
Registered thartty nurnber
SC050437
Ind&pendent ey2miner
4it50*S
Forbes ￿0￿$¢. 36 Huntly Stregt
Invemess
IV3 SPR
8anke
CAF Bank
25 Kings Hill Avenue
West Malling
ME19 4JQ
Summary Objethv•s
The advancement ol the Christian faith and the
rel*ef of poverty throughout the world.
Pagè ?

TrE OPEN DCK)R PROJEcr
REPORT AND ACCOUNTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024
Repory of the Trustees
The trusteÈs present their ￿POrt and accounts for the year ended 30 Septemb¢r 2024.
Constitution and Organisational Strucwre
The org8nis*ion 15 a Scotti94 Charitable Incorporated Organisation ISCIOI.
Under the ¢onstitut[C￿ they have the power to appotnt further trustees lup to a maximum of 10 in totall
who would brin9 appropriate ski115 to the organis3tion or for the purpc>se of lilling a vacancy. At the
conclusion ol each AGM, apart from th& first one, any trustees appointed durin9 thè yèar plus one third
of the remaining trustees shall retire and be èligible fDr reappDlntment.
Objectives arKI Attiv￿e9
The Or￿nIsation,$ main wrp05e is to advance the Chr15tian farth 35 Sét out in the StateiTrent of Faith by
The provision of a safe Pla￿ where people can leam and ¢xperi8n¢e the values of thè
Christian lèith.
The provision olaccess to help and support for people with spiritual and ernotion61 needs.
The piovision of assistance to anyone who is lop.ely, has suffered bereavernent, or has rnentsl
health, relationship or other lrfe contro15ing chall&nge5.
The provi$K)n of informatson and teaching to anyone who wants to le3m about Christianity.
and offering prayer for or with anyone who seeLr pray8r.
The organisation has a secondèry purp05È to advance the prevention or relief of poverty and thg rel*f
ol thos8 in need by making dtsnations to charitie5 who attively lulfi1 thes¢ purpose&
The foregoing purpose5 will be prowid8d through prefflisès in Invemess town c¥ntr• lor by
thurche5 and ooanisations in the furtherance ol their aims.
AchieVfjm￿ts and pèrfomian
Since reg1St¢rin9 on 4 Septgmber 2020 the organisation has spent time raisin9 awa￿ne$S among the
churches and Christian coinmunity, searching for Suitable premises, praying ènd fuD.dra15ing. The
awartness raising has beÈn donè through a serie5 of public meetings, n8w51Ftt*fs to supp)rters, pr3yer
meetings, visiting Lburches. doing booksta115 &nd fundrai51ng events. The number of suppon8rs
ctsntinues io grow. Possible pr•mises have been located and ai the time of this report the￿ are
ongOln9 discussions with the landlord about a agreement.
There was a surplus forth* y•ar of £6,55812023.. £12,047) and Reserves at the year end of £27,OS4
12023.. £20,506). The details are on page 4.
R8s8rvas Policy
The Charity carries financial reserves ol a level thar 6 wnsidered sultable and necessary for the future
work of the organisation.
Risk Management & Revtew
The trustee5 hBve assessed the major risks io whith rhe Trust is exp05Ed, in particular tho* relatin9 to
the operations and finan￿5 of the Trust. They are satisfied that there are 8dequèt* systems and
prOcedu￿S to mitl9ats the Trust's Èxpowre to thè major risks.
TheT
s declar¥ th¥t thèv have ap
ved the trustee's report abovè.
I treasurer
ai q*
Pa98 2

THE OPEN DOOR PROJECT
KIEPORT AND ACcOU￿s
FOR THE YEAR ENDED 30 SEPTEMBER 2024
Independent &x8minels Report to th8 TrLtstges on thg unaudit￿ Financial Stat•m•nts of THE OPEN
DOOR PROJEcr
I repgrt on the accounts Df the charty for the year ended 30 SEPTEMBER 2024 whith are set out on
pages 4 and 5.
Respdve responsibilrbe5 of InJ5t￿ and •xamin•r
The charl￿$ trustees are responsible lor preparation of the attOUAts in accordance with the terms
Df the Charrtièg and Trustee Inve5trnent (Scotlandl Act 2005 and the Charities Accounts IScot1an
RegUlat￿On$ 2C(k. The charity trustees consider that the audit requirement of Regulation 10111 Id) of the
Accounts Regulations does not apply. It is my responsibi5ity to examine the accounts as required under
Section 44111 (£1 of the Att to State wihether particular matter5 have comè to my attentton.
Basi5 of independent eyaminerfs thtement
My èxarnination is carried out in accordance with Regulation 11 of the Charities Account$ (S¢otlandJ
Regulations 2006. An examination includes a review ol the accountin9 ￿￿ordS kept by the charity and
comparison of the aecounts presented with those ￿cord& It èlso Includes consKleration of any unusual
items or disclosures in the accounts and 5eek5 explanations from the tW5LeÈs cOn￿rning any such
mattets. The procedu￿3 undertakeD. tjo not provide all the evidence that would be r8quired èudtt
and conwuLN)tly I do not exptsss an 8urJit opinion on the VEW given by the acctsun
Indop8ndent exAmin•rfs stat8ment
In the course of my examination, no matter has corne to my attention
which 9i¥e5 me reasonable cause to believe that in any material re5pert the re9uiremènts'.
to keep attounting Ecords in accordancè with Section 44111131 of the 2005 Act and
Regulation 4 of the 2006 Accounts Re9ulation5, and
to prepare 6¢¢ountS Y4hich accord with the accounting records and comply wi(h R8gulation 9 of
the 2CK)6 Accounis Re9ulat¢ons
have not be¢n met, or
to which, in my opinion, attention shovld be dra%yn in orderto enable a propèr understanding of
the accounts to be reached.
i.".,-Jl'.è-e J countsnts of SCO￿)nd
Ritsons, Ch3rt•rfjd Accountsnts
FortX5 Houso, 36 Hundy Street
Inv8Tn855
IVJ SPR
Date..
Page 3

THE OPEN DOOR PIIOJECf
EAR ENDED 30 SEPTEMBER 2024
REcapTS and PAYMENTS ACCOUNT
2024
2023
Notes
Total
Totsl
INCOME
Gift5 & donètions
Fundraising events and sale5
2,975
11,372
500
569
15,416
4,937
5,224
5,955
181
16.297
Appeal
Interest received
EXPENDITURE
Insuran
Purchases for resale
Building c09ts
Printing & advert15in9
Hall rents
Bank and card ch3rge5
Web51te expenses
1ndependent Examiner's fee
Data Protecti£* li¢en¢e
Sundry expense5
225
5,512
2,310
138
75
161
108
294
35
138
3.166
143
108
358
35
302
4250
8,858
N8t Su¥plus forY*ar
Balan￿ brought forward
Balance to cary foN4ard at 30
SEPTEMBER 2024
6.558
20,5GS
12.047
8,459
£27,064
£20.506
STATEMENT OF BALANCES
Notes
2024
2023
CURRENT ASSErs
Bank 8alance5
Cash
Balance at 30 5EPTEM8ER 2￿24
26.943
121
£27.064
20,405
101
£20,506
Page 4

THE OPEN DOOR PROJEcr
REPORT and ACCOUNTS
for th8
R ENDED 30 SEPTEM8ER 2024
NOTES to the ACCOUNTS
Account¥ng Policies
Bay5 Qf Preparation ofAccounts
These Financial Statements have been prepared on the accruals basis and include the results
of the Trust's activities which are described in the Trustee's Report and all of which are
continuing_
Income
All income has been accounted for when received by the Trust. It is shown gross, with any
assoeiatèd costs included within the expenditure.
Reserves
The General Reserve lun￿$trIcted Funds) represent book 5ale5, gifts and donations made by
individuals and churches for the purpose of acquiring retail premises in Invetness where the
Christian faith can be advanced through the provision of a bookshop and rTTreeting rooms. The
General Reserve Include5 Designated Funds of £6,45512023.. £5,955) re￿iVed from an appeal
specifically for propety fvnding.
Tfu5tees Remuneration
None of the trusteès ￿¢*I￿ed any rernuneraiion or expens85 during eitherthi5 year or the
preceding one.
Page 5