IRIS Accounts Production v25.3.0.601 Other Company accounts True false Pounds 1.4.24 31.3.25 31.3.25 FY FRS 102 Independent examiner Small companies regime for accounts Full Charities SORP true true true true false true false true iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 08004090 2024-03-31 08004090 2025-03-31 08004090 2024-04-01 2025-03-31 08004090 2023-03-31 08004090 2023-04-01 2024-03-31 08004090 2024-03-31 08004090 ns0:CharitableCompanyLimitedByGuarantee 2024-04-01 2025-03-31 08004090 ns15:PoundSterling 2024-04-01 2025-03-31 08004090 ns11:FRS102 2024-04-01 2025-03-31 08004090 ns11:IndependentExaminationCharity 2024-04-01 2025-03-31 08004090 ns11:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 08004090 ns11:FullAccounts 2024-04-01 2025-03-31 08004090 ns11:CharitiesSORP 2024-04-01 2025-03-31 08004090 ns16:EnglandWales 2024-04-01 2025-03-31 08004090 ns11:RegisteredOffice 2024-04-01 2025-03-31 08004090 ns0:Trustee2 2024-04-01 2025-03-31 08004090 ns0:Trustee3 2024-04-01 2025-03-31 08004090 ns0:Trustee1 2024-04-01 2025-03-31 08004090 ns0:Trustee4 2024-04-01 2025-03-31 08004090 ns0:Trustee5 2024-04-01 2025-03-31 08004090 ns0:TotalUnrestrictedFunds 2024-04-01 2025-03-31 08004090 ns0:TotalRestrictedIncomeFunds 2024-04-01 2025-03-31 08004090 ns0:Activity8 2024-04-01 2025-03-31 08004090 ns0:TotalUnrestrictedFunds ns0:Activity8 2024-04-01 2025-03-31 08004090 ns0:Activity8 ns0:TotalRestrictedIncomeFunds 2024-04-01 2025-03-31 08004090 ns0:Activity8 2023-04-01 2024-03-31 08004090 ns0:TotalUnrestrictedFunds 2024-03-31 08004090 ns0:TotalRestrictedIncomeFunds 2024-03-31 08004090 ns0:TotalUnrestrictedFunds 2025-03-31 08004090 ns0:TotalRestrictedIncomeFunds 2025-03-31 08004090 ns0:TotalUnrestrictedFunds ns10:WithinOneYear 2025-03-31 08004090 ns10:WithinOneYear ns0:TotalRestrictedIncomeFunds 2025-03-31 08004090 ns10:WithinOneYear 2025-03-31 08004090 ns10:WithinOneYear 2024-03-31 08004090 ns10:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment 2024-04-01 2025-03-31 08004090 ns10:ComputerEquipment 2024-04-01 2025-03-31 08004090 2 2024-04-01 2025-03-31 08004090 ns10:OwnedAssets 2024-04-01 2025-03-31 08004090 ns10:OwnedAssets 2023-04-01 2024-03-31 08004090 ns0:TotalUnrestrictedFunds 2023-04-01 2024-03-31 08004090 ns0:TotalRestrictedIncomeFunds 2023-04-01 2024-03-31 08004090 ns0:TotalUnrestrictedFunds ns0:Activity8 2023-04-01 2024-03-31 08004090 ns0:Activity8 ns0:TotalRestrictedIncomeFunds 2023-04-01 2024-03-31 08004090 ns10:OwnedOrFreeholdAssets ns10:LandBuildings 2024-03-31 08004090 ns10:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment 2024-03-31 08004090 ns10:ComputerEquipment 2024-03-31 08004090 ns10:OwnedOrFreeholdAssets ns10:LandBuildings 2024-04-01 2025-03-31 08004090 ns10:OwnedOrFreeholdAssets ns10:LandBuildings 2025-03-31 08004090 ns10:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment 2025-03-31 08004090 ns10:ComputerEquipment 2025-03-31 08004090 ns10:OwnedOrFreeholdAssets ns10:LandBuildings 2024-03-31 08004090 ns10:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment 2024-03-31 08004090 ns10:ComputerEquipment 2024-03-31

REGISTERED COMPANY NUMBER: 08004090 (England and Wales)

REGISTERED CHARITY NUMBER: 1147542

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

OPEN DOOR CHURCH (KETTERING)

OPEN DOOR CHURCH (KETTERING)

CONTENTS OF THE FINANCIAL STATEMENTS

for the year ended 31 March 2025

| Page |

Report of the Trustees | 1 |  | to |  | 4

Independent Examiner's Report | 5 |

Statement of Financial Activities | 6 |

Balance Sheet | 7 |  | to |  | 8

Notes to the Financial Statements | 9 |  | to |  | 15

OPEN DOOR CHURCH (KETTERING) (REGISTERED NUMBER: 08004090)

REPORT OF THE TRUSTEES

for the year ended 31 March 2025

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2025. 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

Objectives and aims

The purposes of the charity as set out in its governing document are:

o |  | To advance Christianity in Kettering and elsewhere, by any means or medium that is or may become available, in accordance with the Statement of Doctrine set out in the schedule. |

o |  | To relieve poverty and those who are in need because of Sickness or age or some other reason. |

o |  | To advance education, both general and vocational, for children or adults but always within the principles of the Christian faith. |

o |  | To promote such other charitable objects as the trustees shall from time to time consider appropriate. |

Public benefit

The trustees have regard to the Charity Commission's public benefit guidance.

Volunteers

Approximately 150 hours each week are contributed by volunteers for the successful running of the church and its projects. Volunteers welcome, steward, provide refreshments and speak at our gatherings. Our large team of Kids workers provide a safe and creative environment for our children to learn in. Volunteers also undertook to maintain contact with the vulnerable in the church who valued the Sunday interaction, so ensuring every member of the community was looked after. Volunteers also look after our building as well as providing support in our office.

OPEN DOOR CHURCH (KETTERING) (REGISTERED NUMBER: 08004090)

REPORT OF THE TRUSTEES

for the year ended 31 March 2025

ACHIEVEMENTS AND PERFORMANCE

Charitable activities

Sunday services

Numbers attending our Sunday services have grown by approximately 40% over the past year. This growth is reflected across all ages. A number of speakers both from within the congregation and visitors have kept our teaching fresh and alive.

Our worship band continues to grow in numbers volunteering and in quality.

Life groups

Our life groups provide a small group environment where members of the church community can meet together, discuss topics relevant to their faith and find like-minded people to share life with. This has proved a very popular format with demand for spaces in groups quickly outstripping availability.

Youth

Our youth group has grown significantly, with over 30 young people of ages 11 to 18 taking part on a regular basis. We have renovated a room dedicated to them and their interests. The youth leaders’ team has now grown from 2 leaders to 5 with other members of the congregation taking turns to teach. There are 2 different age groups; 11-14 years and 15-18 years, who meet in the "Loft" youth room on alternate Sundays with a monthly social held on Friday evening. There is also a Wedne"day evening home-based group which invites the 15 - 18 age group to delve deeper into The Bible and their Faith.

Other Events.

The very successful Oasis Wellbeing Group closed during the year owing to the retirement of the team who ran the group.

The coffee morning started under the Warm Welcome initiative still meets on a Thursday morning welcoming people from the wider Kettering Community

A ladies prayer group was started during the year. The group maintain contact via WhatsApp and try to meet face to face regularly. The group rapidly grew from just the ladies of the church to 89 members from different churches in the local area and beyond.

A men’s group meets monthly on a Saturday for support and discussion.

Fellowship fund

The church raises specific funds so that we can provide financial help to members of the church when needed.

Eden centre hirings:

We maintain contracts with 2 groups of the local U3A organisation and Marjorie King School of Dance. We have also opened the venue to social interest groups including Northamptonshire Carers. We do not take bookings for use of the building from the general public, but members of the church may book and use the rooms for private events at a low cost.

Supporting local churches

Open Door is an active member of the Kettering Churches Together group, assisting with local prayer and church gatherings.

Supporting overseas churches:

Open Door continues to support other churches, especially in Turkey, the middle east and West Africa. This support has been financial but also via internet platforms to offer discipleship and apostolic support.

FINANCIAL REVIEW

Financial position

The church's total income for the year was £192,475 (2024: £170,280)

Expenditures increased in the year to £172,195 (2024: £170,755)

Net Current Assets have increased to £43,369 (2024: £26,622)

OPEN DOOR CHURCH (KETTERING) (REGISTERED NUMBER: 08004090)

REPORT OF THE TRUSTEES

for the year ended 31 March 2025

FINANCIAL REVIEW

Reserves policy

The church holds unrestricted and restricted funds. Our overall policy for unrestricted funds is only to increase reserves above a minimum threshold necessary to operate the organisation (not more than 3 months expenditure) or where specific projects are being planned for subsequent years. At the end of this year our free reserves amounted to £37,474 which is below policy at less than 3 months of fixed overhead.

FUTURE PLANS

The Elders and Trustees are now focusing on the future development and growth, considering ways to maintain the income of the charity while being available to the immediate church community and the community at large.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Recruitment and appointment of new trustees and elders

The Church is governed by its responsible individuals, who are appointed according to the Articles of Association. The individuals are closely involved in the church's operations and held regular meetings during the year.

Elders are recognised by the congregation for the spiritual direction of the church, and these Elders together with other people in leadership were appointed as Trustees when the Church was incorporated. Day to day management is delegated to a team of senior staff and volunteer ministry leaders. In March we appointed 3 new unsalaried elders to add to our team.

Induction and training of new trustees

Responsible Individuals and Elders are closely involved in the church's operations prior to appointment and are appointed according to their ability to lead the church and the skills they bring to the post. Existing Responsible Individuals, Elders and new appointees have a good knowledge of the operation of the Church prior to appointment.

Responsible Individuals and Elders are aware of the legal requirements in connection with the charitable company. New appointees are supported in their posts by existing appointees. New appointees are also provided with copies of the Memorandum and Articles of Association, latest financial statements and guidance from the Charity Commission, including the Charity Commission guide 'The Essential Trustee'.

Current trustee responsibilities:

Hannah Cockburn |  | - Data Protection Lead, HR Team Member, Safeguarding |

Toby Widdicombe |  | - Health and Safety |

Odo Akaji |  | - HR Team Member. |

S Glover |  | - Appointed 25 April 2024 |

David Nunn |  | - Chair |

We are still exploring how to better share out and specialise the trustees’ areas of responsibility.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

08004090 (England and Wales)

Registered Charity number

1147542

Registered office

Eden Centre

21 Montagu Street

Kettering

Northamptonshire

NN16 8XG

OPEN DOOR CHURCH (KETTERING) (REGISTERED NUMBER: 08004090)

REPORT OF THE TRUSTEES

for the year ended 31 March 2025

Trustees

H Cockburn

O Akaji

D Nunn - Chair

T Widdicombe

S Glover (appointed 25.4.24)

Independent Examiner

Mr Christopher Marsh FMAAT

Marsh Solutions Limited

82 Berechurch Hall Road

Colchester

Essex

CO2 8RF

Other Responsible Persons

David Nunn |  | - Senior Pastor and Company Secretary |

Vanessa Knight |  | - Finance |

Advisors

Rob Davey |  | - Jubilee Church, Solihul |

Approved by order of the board of trustees on 14 October 2025 and signed on its behalf by:

D Nunn - Trustee

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF

OPEN DOOR CHURCH (KETTERING)

Independent examiner's report to the trustees of Open Door Church (Kettering) ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2025.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

1. | accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or

2. | the accounts do not accord with those records; or

3. | the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

4. | the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Mr Christopher Marsh FMAAT

The Association of Accounting Technicians

Marsh Solutions Limited

82 Berechurch Hall Road

Colchester

Essex

CO2 8RF

15 October 2025

OPEN DOOR CHURCH (KETTERING)

STATEMENT OF FINANCIAL ACTIVITIES

for the year ended 31 March 2025

| 31.3.25 |  | 31.3.24

| Unrestricted |  | Restricted |  | Total |  | Total

| funds |  | funds |  | funds |  | funds

| Notes | £ | £ | £ | £ |

INCOME AND ENDOWMENTS FROM

Donations and legacies | 180,801 |  | 1,149 |  | 181,950 |  | 148,989 |

Investment income | 2 | 19,203 |  | - |  | 19,203 |  | 19,739 |

Other income | 322 |  | - |  | 322 |  | 1,552 |

Total | 200,326 |  | 1,149 |  | 201,475 |  | 170,280 |

EXPENDITURE ON

Charitable activities

Advancement of faith | 178,845 |  | 2,350 |  | 181,195 |  | 170,755 |

NET INCOME/(EXPENDITURE) | 21,481 |  | (1,201 | ) | 20,280 |  | (475 | )

RECONCILIATION OF FUNDS

Total funds brought forward | 479,093 |  | 7,097 |  | 486,190 |  | 486,665 |

TOTAL FUNDS CARRIED FORWARD | 500,574 |  | 5,896 |  | 506,470 |  | 486,190 |

CONTINUING OPERATIONS

All income and expenditure has arisen from continuing activities.

OPEN DOOR CHURCH (KETTERING) (REGISTERED NUMBER: 08004090)

BALANCE SHEET

31 March 2025

| 31.3.25 |  | 31.3.24

| Unrestricted |  | Restricted |  | Total |  | Total

| funds |  | funds |  | funds |  | funds

| Notes | £ | £ | £ | £ |

FIXED ASSETS |

Tangible assets | 7 | 463,101 |  | - |  | 463,101 |  | 459,568 |

CURRENT ASSETS |

Debtors | 8 | 12,672 |  | - |  | 12,672 |  | 10,021 |

Cash at bank and in hand | 28,699 |  | 5,896 |  | 34,595 |  | 27,574 |

41,371 |  | 5,896 |  | 47,267 |  | 37,595 |

CREDITORS |

Amounts falling due within one year | 9 | (3,898 | ) | - |  | (3,898 | ) | (10,973 | )

NET CURRENT ASSETS | 37,473 |  | 5,896 |  | 43,369 |  | 26,622 |

TOTAL ASSETS LESS CURRENT LIABILITIES | 500,574 |  | 5,896 |  | 506,470 |  | 486,190 |

NET ASSETS | 500,574 |  | 5,896 |  | 506,470 |  | 486,190 |

FUNDS | 10

Unrestricted funds | 500,574 |  | 479,093 |

Restricted funds | 5,896 |  | 7,097 |

TOTAL FUNDS | 506,470 |  | 486,190 |

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

(a) | ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

OPEN DOOR CHURCH (KETTERING) (REGISTERED NUMBER: 08004090)

BALANCE SHEET - continued

31 March 2025

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 14 October 2025 and were signed on its behalf by:

D Nunn - Trustee

OPEN DOOR CHURCH (KETTERING)

NOTES TO THE FINANCIAL STATEMENTS

for the year ended 31 March 2025

1. | ACCOUNTING POLICIES

| Basis of preparing the financial statements and assessment of going concern

| The financial statements of the charitable company, 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 Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.

| The financial statements are presented in sterling (£).

| 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.

| Expenditure

| 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.

| Improvements to property | - | 5% on reducing balance

| Computer equipment | - | 25% on reducing balance

| Taxation

| The charity is exempt from corporation tax on its charitable activities.

| Debtors

| Trade and other debtors are recognised at the settlement amount. Prepayments are valued at the amount prepaid.

| Cash at bank and in hand

| Cash at bank and in hand includes cash, current bank accounts and deposit bank accounts with no withdrawal limitations.

| Creditors

| Creditors are recognised where then charity has a present obligation resulting from a past event that will result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors are recognised at their settlement amount.

| 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.

OPEN DOOR CHURCH (KETTERING)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 March 2025

1. | ACCOUNTING POLICIES - continued

| Pension costs and other post-retirement benefits

| The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

2. | INVESTMENT INCOME

| 31.3.25 |  | 31.3.24

£ | £ |

| Rents received | 18,491 |  | 19,400 |  |

| Deposit account interest | 712 |  | 339 |  |

19,203 |  | 19,739 |  |

3. | NET INCOME/(EXPENDITURE)

| Net income/(expenditure) is stated after charging/(crediting): |

| 31.3.25 |  | 31.3.24

£ | £ |

| Depreciation - owned assets | 8,976 |  | 9,339 |  |

| Deficit on disposal of fixed assets | 1,694 |  | 1,476 |  |

| Independent Examination | 1,150 |  | 1,080 |  |

4. | TRUSTEES' REMUNERATION AND BENEFITS

| There were no trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024.

| Trustees' expenses

| There were no trustees' expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024.

| Key management

| The trustees consider the Key Management to be the Elders.

| During the year the Key Management received remuneration of £35,228 gross pay (2024: £47,382), and employer's pension contributions of £2,114 (2024: £2,842).

5. | STAFF COSTS

| The average monthly number of employees during the year was as follows:

| 31.3.25 |  | 31.3.24

| All Staff | 3 |  | 3 |  |

| No employees received emoluments in excess of £60,000.

OPEN DOOR CHURCH (KETTERING)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 March 2025

6. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

| Unrestricted |  | Restricted |  | Total

| funds |  | funds |  | funds

£ | £ | £ |

| INCOME AND ENDOWMENTS FROM

| Donations and legacies | 148,579 |  | 410 |  | 148,989 |

| Investment income | 19,739 |  | - |  | 19,739 |

| Other income | 1,552 |  | - |  | 1,552 |

| Total | 169,870 |  | 410 |  | 170,280 |

| EXPENDITURE ON

| Charitable activities

| Advancement of faith | 168,269 |  | 2,486 |  | 170,755 |

| NET INCOME/(EXPENDITURE) | 1,601 |  | (2,076 | ) | (475 | )

| RECONCILIATION OF FUNDS

| Total funds brought forward | 477,492 |  | 9,173 |  | 486,665 |

| TOTAL FUNDS CARRIED FORWARD | 479,093 |  | 7,097 |  | 486,190 |

7. | TANGIBLE FIXED ASSETS

| Improvements |

| Freehold |  | to |  | Computer |

| property |  | property |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 April 2024 | 323,599 |  | 224,304 |  | 6,104 |  | 554,007 |  |

| Additions | - |  | 11,466 |  | 2,737 |  | 14,203 |  |

| Disposals | - |  | (17,978 | ) | (2,622 | ) | (20,600 | ) |

| At 31 March 2025 | 323,599 |  | 217,792 |  | 6,219 |  | 547,610 |  |

| DEPRECIATION

| At 1 April 2024 | - |  | 91,104 |  | 3,335 |  | 94,439 |  |

| Charge for year | - |  | 8,342 |  | 634 |  | 8,976 |  |

| Eliminated on disposal | - |  | (17,072 | ) | (1,834 | ) | (18,906 | ) |

| At 31 March 2025 | - |  | 82,374 |  | 2,135 |  | 84,509 |  |

| NET BOOK VALUE

| At 31 March 2025 | 323,599 |  | 135,418 |  | 4,084 |  | 463,101 |  |

| At 31 March 2024 | 323,599 |  | 133,200 |  | 2,769 |  | 459,568 |  |

OPEN DOOR CHURCH (KETTERING)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 March 2025

8. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

| 31.3.25 |  | 31.3.24

£ | £ |

| Trade debtors | 2,529 |  | 1,377 |  |

| Other debtors | 2,103 |  | 2,107 |  |

| Prepayments | 8,040 |  | 6,537 |  |

12,672 |  | 10,021 |  |

9. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

| 31.3.25 |  | 31.3.24

£ | £ |

| Trade creditors | - |  | 7,235 |  |

| Social security and other taxes | 1,667 |  | 1,295 |  |

| Other creditors | 581 |  | 363 |  |

| Accrued expenses | 1,650 |  | 2,080 |  |

3,898 |  | 10,973 |  |

10. | MOVEMENT IN FUNDS

| Net |  | Transfers |  |

| movement |  | between |  | At |

| At 1.4.24 |  | in funds |  | funds |  | 31.3.25 |

£ | £ | £ | £ |

| Unrestricted funds

| General fund | 19,525 |  | 32,152 |  | (14,204 | ) | 37,473 |  |

| Property Fund | 323,599 |  | - |  | - |  | 323,599 |  |

| Fixed Asset - non property | 135,969 |  | (10,671 | ) | 14,204 |  | 139,502 |  |

479,093 |  | 21,481 |  | - |  | 500,574 |  |

| Restricted funds

| Members Hardship Fund | 4,106 |  | (169 | ) | - |  | 3,937 |  |

| The Hub Community Project | 2,991 |  | (1,032 | ) | - |  | 1,959 |  |

7,097 |  | (1,201 | ) | - |  | 5,896 |  |

| TOTAL FUNDS | 486,190 |  | 20,280 |  | - |  | 506,470 |  |

| Net movement in funds, included in the above are as follows:

| Incoming |  | Resources |  | Movement |

| resources |  | expended |  | in funds |

£ | £ | £ |

| Unrestricted funds

| General fund | 200,327 |  | (168,175 | ) | 32,152 |  |

| Fixed Asset - non property | (1 | ) | (10,670 | ) | (10,671 | ) |

200,326 |  | (178,845 | ) | 21,481 |  |

| Restricted funds

| Members Hardship Fund | 1,149 |  | (1,318 | ) | (169 | ) |

| The Hub Community Project | - |  | (1,032 | ) | (1,032 | ) |

1,149 |  | (2,350 | ) | (1,201 | ) |

| TOTAL FUNDS | 201,475 |  | (181,195 | ) | 20,280 |  |

OPEN DOOR CHURCH (KETTERING)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 March 2025

10. | MOVEMENT IN FUNDS - continued

| Comparatives for movement in funds

| Net |  | Transfers |  |

| movement |  | between |  | At |

| At 1.4.23 |  | in funds |  | funds |  | 31.3.24 |

£ | £ | £ | £ |

| Unrestricted funds

| General fund | 12,579 |  | 12,046 |  | (5,100 | ) | 19,525 |  |

| Property Fund | 323,599 |  | - |  | - |  | 323,599 |  |

| Fixed Asset - non property | 141,314 |  | (10,445 | ) | 5,100 |  | 135,969 |  |

477,492 |  | 1,601 |  | - |  | 479,093 |  |

| Restricted funds

| Members Hardship Fund | 3,946 |  | 160 |  | - |  | 4,106 |  |

| The Hub Community Project | 2,991 |  | - |  | - |  | 2,991 |  |

| Third Party Gifts | 2,236 |  | (2,236 | ) | - |  | - |  |

9,173 |  | (2,076 | ) | - |  | 7,097 |  |

| TOTAL FUNDS | 486,665 |  | (475 | ) | - |  | 486,190 |  |

| Comparative net movement in funds, included in the above are as follows:

| Incoming |  | Resources |  | Movement |

| resources |  | expended |  | in funds |

£ | £ | £ |

| Unrestricted funds

| General fund | 169,869 |  | (157,823 | ) | 12,046 |  |

| Fixed Asset - non property | 1 |  | (10,446 | ) | (10,445 | ) |

169,870 |  | (168,269 | ) | 1,601 |  |

| Restricted funds

| Members Hardship Fund | 410 |  | (250 | ) | 160 |  |

| Third Party Gifts | - |  | (2,236 | ) | (2,236 | ) |

410 |  | (2,486 | ) | (2,076 | ) |

| TOTAL FUNDS | 170,280 |  | (170,755 | ) | (475 | ) |

OPEN DOOR CHURCH (KETTERING)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 March 2025

10. | MOVEMENT IN FUNDS - continued

| A current year 12 months and prior year 12 months combined position is as follows:

| Net |  | Transfers |  |

| movement |  | between |  | At |

| At 1.4.23 |  | in funds |  | funds |  | 31.3.25 |

£ | £ | £ | £ |

| Unrestricted funds

| General fund | 12,579 |  | 44,198 |  | (19,304 | ) | 37,473 |  |

| Property Fund | 323,599 |  | - |  | - |  | 323,599 |  |

| Fixed Asset - non property | 141,314 |  | (21,116 | ) | 19,304 |  | 139,502 |  |

477,492 |  | 23,082 |  | - |  | 500,574 |  |

| Restricted funds

| Members Hardship Fund | 3,946 |  | (9 | ) | - |  | 3,937 |  |

| The Hub Community Project | 2,991 |  | (1,032 | ) | - |  | 1,959 |  |

| Third Party Gifts | 2,236 |  | (2,236 | ) | - |  | - |  |

9,173 |  | (3,277 | ) | - |  | 5,896 |  |

| TOTAL FUNDS | 486,665 |  | 19,805 |  | - |  | 506,470 |  |

| A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

| Incoming |  | Resources |  | Movement |

| resources |  | expended |  | in funds |

£ | £ | £ |

| Unrestricted funds

| General fund | 370,196 |  | (325,998 | ) | 44,198 |  |

| Fixed Asset - non property | - |  | (21,116 | ) | (21,116 | ) |

370,196 |  | (347,114 | ) | 23,082 |  |

| Restricted funds

| Members Hardship Fund | 1,559 |  | (1,568 | ) | (9 | ) |

| The Hub Community Project | - |  | (1,032 | ) | (1,032 | ) |

| Third Party Gifts | - |  | (2,236 | ) | (2,236 | ) |

1,559 |  | (4,836 | ) | (3,277 | ) |

| TOTAL FUNDS | 371,755 |  | (351,950 | ) | 19,805 |  |

| Transfers between funds

| During the comparative year the remaining balance of the Catalyst Fund was transferred into General Funds. This transfer is to correct historic accounting allocations.

OPEN DOOR CHURCH (KETTERING)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 March 2025

11. | RELATED PARTY DISCLOSURES

| There were no related party transactions for the year ended 31 March 2025.