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# OPEN DOOR ART CIC

## Company Registration Number:
15296772 (England and Wales)

## Unaudited statutory accounts for the year ended 30 November 2025

## Period of accounts

## Start date: 1 December 2024

## End date: 30 November 2025

# OPEN DOOR ART CIC

## Contents of the Financial Statements

for the Period Ended 30 November 2025

Directors report |
Profit and loss |
Balance sheet |
Additional notes |
Balance sheet notes |
Community Interest Report |

# OPEN DOOR ART CIC

Directors' report period ended 30 November 2025

The directors present their report with the financial statements of the company for the period ended 30 November 2025

Directors

The director shown below has held office during the whole of the period from
1 December 2024 to 30 November 2025

Christopher James Layfield

The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
9 March 2026

And signed on behalf of the board by:
Name: Christopher James Layfield
Status: Director

# OPEN DOOR ART CIC

## Profit And Loss Account

for the Period Ended 30 November 2025

| 2025 | 2024
--- | --- | ---
| £ | £
Turnover: | 29,704 | 21,997
Cost of sales: | ( 6,204 ) | ( 4,901 )
Gross profit(or loss): | 23,500 | 17,096
Distribution costs: | 0 | 0
Administrative expenses: | ( 24,777 ) | ( 12,444 )
Operating profit(or loss): | (1,277) | 4,652
Interest receivable and similar income: | 0 | 0
Interest payable and similar charges: | ( 41 ) | 0
Profit(or loss) before tax: | (1,318) | 4,652
Tax: | 0 | ( 840 )
Profit(or loss) for the financial year: | (1,318) | 3,812

# OPEN DOOR ART CIC

## Balance sheet

As at 30 November 2025

| Notes | 2025 | 2024
--- | --- | --- | ---
|  | £ | £
Called up share capital not paid: |  | 0 | 0
Fixed assets
Intangible assets: |  | 0 | 0
Tangible assets: | 3 | 514 | 311
Investments: |  | 0 | 0
Total fixed assets: |  | 514 | 311
Current assets
Stocks: |  | 0 | 0
Debtors: | 4 | 826 | 301
Cash at bank and in hand: |  | 995 | 3,561
Investments: |  | 0 | 0
Total current assets: |  | 1,821 | 3,862
Prepayments and accrued income: |  | 0 | 0
Creditors: amounts falling due within one year: | 5 | ( 1,580 ) | ( 1,694 )
Net current assets (liabilities): |  | 241 | 2,168
Total assets less current liabilities: |  | 755 | 2,479
Creditors: amounts falling due after more than one year: |  | 0 | 0
Provision for liabilities: |  | 0 | 0
Accruals and deferred income: |  | 0 | 0
Total net assets (liabilities): |  | 755 | 2,479
Capital and reserves
Called up share capital: |  | 1 | 1
Share premium account: |  | 0 | 0
Other reserves: |  | 0 | 0
Profit and loss account: |  | 754 | 2,478
Total Shareholders' funds: |  | 755 | 2,479

The notes form part of these financial statements

# OPEN DOOR ART CIC

## Balance sheet statements

For the year ending 30 November 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

This report was approved by the board of directors on 9 March 2026
and signed on behalf of the board by:

Name: Christopher James Layfield
Status: Director

The notes form part of these financial statements

# OPEN DOOR ART CIC

## Notes to the Financial Statements

for the Period Ended 30 November 2025

- ## 1. Accounting policies

  Basis of measurement and preparation

  These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

  Turnover policy

  Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

  Tangible fixed assets depreciation policy

  Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases: Plant & Machinery 25% reducing balance

  Other accounting policies

  Sale of goods Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods. Rendering of services Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably. Taxation Income tax expense represents the sum of the tax currently payable and deferred tax. The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period. Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities. Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

# OPEN DOOR ART CIC

## Notes to the Financial Statements

for the Period Ended 30 November 2025

- ## 2. Employees

  | 2025 | 2024
  --- | --- | ---
  Average number of employees during the period | 1 | 1

# OPEN DOOR ART CIC

## Notes to the Financial Statements

for the Period Ended 30 November 2025

## 3. Tangible assets

| Land & buildings | Plant & machinery | Fixtures & fittings | Office equipment | Motor vehicles | Total
--- | --- | --- | --- | --- | --- | ---
Cost | £ | £ | £ | £ | £ | £
At 1 December 2024 | 0 | 339 | 0 | 0 | 0 | 339
Additions | 0 | 300 | 0 | 0 | 0 | 300
Disposals | 0 | 0 | 0 | 0 | 0 | 0
Revaluations | 0 | 0 | 0 | 0 | 0 | 0
Transfers | 0 | 0 | 0 | 0 | 0 | 0
At 30 November 2025 | 0 | 639 | 0 | 0 | 0 | 639
Depreciation |  |  |  |  |  |
At 1 December 2024 | 0 | 28 | 0 | 0 | 0 | 28
Charge for year | 0 | 97 | 0 | 0 | 0 | 97
On disposals | 0 | 0 | 0 | 0 | 0 | 0
Other adjustments | 0 | 0 | 0 | 0 | 0 | 0
At 30 November 2025 | 0 | 125 | 0 | 0 | 0 | 125
Net book value |  |  |  |  |  |
At 30 November 2025 | 0 | 514 | 0 | 0 | 0 | 514
At 30 November 2024 | 0 | 311 | 0 | 0 | 0 | 311

# OPEN DOOR ART CIC

## Notes to the Financial Statements

for the Period Ended 30 November 2025

## 4. Debtors

| 2025 | 2024
--- | --- | ---
| £ | £
Trade debtors | 826 | 301
Prepayments and accrued income | 0 | 0
Other debtors | 0 | 0
Total | 826 | 301
Debtors due after more than one year: | 0 | 0

# OPEN DOOR ART CIC

## Notes to the Financial Statements

for the Period Ended 30 November 2025

## 5. Creditors: amounts falling due within one year note

| 2025 | 2024
--- | --- | ---
| £ | £
Bank loans and overdrafts | 0 | 0
Amounts due under finance leases and hire purchase contracts | 0 | 0
Trade creditors | 0 | 0
Taxation and social security | 716 | 945
Accruals and deferred income | 864 | 749
Other creditors | 0 | 0
Total | 1,580 | 1,694

# COMMUNITY INTEREST ANNUAL REPORT

### OPEN DOOR ART CIC

### Company Number: 15296772 (England and Wales)

### Year Ending: 30 November 2025

Company activities and impact

Open Door Art CIC is a Community Interest Company providing arts services to prisons, communities, hospitals, schools, adults and children, with a focus on creativity, inclusion, and well-being. Over the reporting period, we delivered art workshops in prisons, hospitals, schools, after-school programs, and community settings engaging children and adults of all abilities, including those with special educational needs and those who are vulnerable by their circumstance. We also offered training for teachers, ran public exhibitions of children’s and adult's work, and provided free or subsidized access to ensure equity of opportunity. Our programs reached over 2,000 children and adults, many from disadvantaged backgrounds. Feedback from teachers and families showed improvements in confidence, emotional expression, and classroom engagement. Community projects also strengthened local connections and celebrated young people and their communities creativity. We use environmentally friendly materials where possible and continue to promote sustainable practices. Looking ahead, we aim to expand our reach, increase accessibility through digital offerings, and build new partnerships to deepen our impact.

Consultation with stakeholders

No consultation with stakeholders

Directors' remuneration

The total amount paid or receivable by directors in respect of qualifying services was £19,409. There were no other transactions or arrangements in connection with the remuneration of directors, or compensation for director’s loss of office, which require to be disclosed.

Transfer of assets

No transfer of assets other than for full consideration

This report was approved by the board of directors on
9 March 2026

And signed on behalf of the board by:
Name: Christopher James Layfield
Status: Director