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)

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

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.

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)

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

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) ('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

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.

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.

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

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.

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.

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

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

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

)

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.