The trustees present their annual report and financial statements for the year ended 31 December 2025.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the 's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)".
The purpose of the charity is set out in its governing document the Articles of Association. The Charity's objects are to promote the following purposes for the public benefit: To proclaim the Gospel of Salvation and deliverance through our Lord Jesus Christ by every channel of ministry consistent with our Statement of Belief; and such other exclusively charitable purpose according to the law of Northern Ireland as the trustees may from time to time decide.
In setting our objectives and planning our activities for the year, the trustees have given careful consideration to the Charity Commission for Northern Ireland’s guidance on public benefit to ensure that the activities have helped to achieve the charity’s purposes and provide a benefit to the beneficiaries and that they meet the requirements. Services and meetings are held within the church building and halls and are open to any member of the public to attend. The weekly services on Sunday are broadcast over the internet and may be accessed freely by anyone. The weekly and monthly programme of meetings and events caters for the needs and interests of different genders and ages. Social, moral, personal, recreational and health issues are included alongside Biblical and spiritual teachings and evangelism. Meetings beyond Sunday worship services include: Sunday School, fellowship meetings for men and women, prayer times, Bible Studies. The church also provides pastoral and practical support to the young and elderly, those with particular social or health needs, plus other charitable and Christian causes. Beyond the immediate members and friends of the congregation, there are links with wider 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 with other congregations within and beyond its denomination, both in the local town and across Northern Ireland. There are also contacts with several missionary societies local and global, to whom prayerful and financial support is given, thus extending the religious, moral and social benefits of the church beyond its own congregation and immediate locality.
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the should undertake.
2025 has been a year of development, creativity and the building of relationships within our local community and with communities and churches across Northern Ireland and indeed, across the world. We work diligently to Love God, Love People, Love First as our Lord Jesus Christ taught us as it is His teaching and direction that we action.
This year has seen a particular strengthening and development of the ‘One Man’ ministry. This ministry works with and supports men from all walks of life across Northern Ireland and beyond, offering opportunities for men to develop strong bonds and support systems within their peer group. This ministry offers opportunities for men to train for life and relationships, develop practical skills, spend time together through outdoor activities and indoor activities. These opportunities also include exploring and developing spirituality, masculinity, fatherhood and much more; catering for many interests and needs and above all creating a supportive community where men can talk and share with their peers without judgement, should they wish to, creating a support network for life in general and the specific challenges faced by men within society.
Open Arms Centre continues to support local communities through hosting charity events, family fun days, men’s breakfasts, get togethers for women and youth events, all of which are held regularly.
The charity had income of £116,192 and spent £74,376 before depreciation leaving a surplus of £41,816 before depreciation.
It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The charity consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the ’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.
We will continue to develop and expand the service and support we offer to our local communities during 2026 maintaining and developing opportunities and responding to need.
The charity is a private limited company, limited by guarantee with no share capital. The charity is governed by its memorandum and articles of association.
The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:
The trustees during the year may co-opt any person duly 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 served three consecutive years or more shall retire from office. Trustee is eligible for re-appointment for two further terms of three years per term. In selecting a trustee, the trustees must have regard to the skills, knowledge and experience needed for effective administration of the charity.
None of the trustees has any beneficial interest in the company. All of the are members of the company and guarantee to contribute £1 in the event of a winding up.
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.
The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006 and in accordance with the Charities SORP (FRS 102).
As Trustees we are fully aware that none of this would be possible without the wonderful group of faithful and hard-working volunteers who give freely of their time and energy to ensuring these events are run efficiently and effectively and that everyone has a good time. We would specifically like to acknowledge their commitment and the joy with which they approach everything. We are also very thankful to our Senior Pastor Clara McClay and the leadership team who ably support and lead the work in this place ensuring operational efficiency on a daily basis.
Our thanks also go to Moore NI who support and enable us to manage our accounts with excellency, openness and transparency.
Our greatest thanks goes to the God we serve, the Lord Jesus Christ for His provision and His heart of love for people which is the foundation upon which we build everything we do.
The Trustees' report was approved by the Board of Trustees.
I report on the financial statements of the charity for the year ended 31 December 2025, which are set out on pages 6 to 15.
Having satisfied myself that the charity is not subject to audit under company law, and is eligible for independent examination, it is my responsibility to:
(i) examine the accounts under section 65 of the Charities Act
(ii) follow the procedures laid down in the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act
(iii) state whether particular matters have come to my attention.
I have examined your charity financial statements as required under section 65 of the Charities Act (Northern Ireland) 2008 and my examination was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act. The examination included a review of the accounting records kept by the charity 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 concerning any such matters.
My role is to state whether any material matters have come to my attention giving me cause to believe that:
1. Accounting records were not kept in accordance with section 386 of the Companies Act 2006; or
2. The financial statements do not accord with those accounting records; or
3. The financial statements do not comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Charities Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102); or
4. There is further information needed for a proper understanding of the financial statements to be reached.
I can confirm that I am qualified to undertake the examination because I am a registered member of Chartered Accountants Ireland which is one of the listed bodies.
I have completed my examination and have no concerns in respect of the matters (1) to (4) listed above and, in connection with following the Directions of the Charity Commission for Northern Ireland, I have found no matters that require drawing to your attention.
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
Open Arms Centre is a private company limited by guarantee incorporated in Northern Ireland. The registered office is 34a Ballynure Road, Newtownabbey, Antrim, BT36 5SW, Northern Ireland.
The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)". The is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities not to prepare a statement of cash flows.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.
At the time of approving the charity, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific 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.
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.
At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Financial liabilities are derecognised when the ’s contractual obligations expire or are discharged or cancelled.
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised immediately as an expense when the is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
The average monthly number of employees during the year was:
The remuneration of key management personnel was as follows:
Key management personnel includes trustees and pastors.
One of the pastors who is a trustee received remuneration during the year and received reimbursement of motor expenses of £2,275.
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
Tangible assets of £1,026,344 were received from Glenvarna Christian Fellowship an unincorporated charity which has now ceased. This included their property which has been valued at cost.
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
During the year the entered into the following transactions with related parties:
One of the pastors who is a trustee received remuneration of £29,852, in addition the trustees claimed remuneration on expenses in relation to motor expenses during the period of £2,275.