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2024-07-31-accounts

REGISTERED CHARITY NUMBER: 1059383

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2024

FOR

FORMISSION CIO

HB&O Ltd Chartered Accountants Highdown House 11 Highdown Road Leamington Spa Warwickshire CV31 1XT

FORMISSION CIO

CONTENTS OF THE FINANCIAL STATEMENTS for the year ended 31 July 2024

Page
Report of the Trustees 1 to 3
Independent Examiner's Report 4
Statement of Financial Activities 5
Balance Sheet 6
Cash Flow Statement 7
Notes to the Cash Flow Statement 8
Notes to the Financial Statements 9 to 17

FORMISSION CIO

REPORT OF THE TRUSTEES for the year ended 31 July 2024

The trustees present their report with the financial statements of the charity for the year ended 31 July 2024. 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

ForMission's main focus is the provision of Christian education and training. Its charitable objectives are defined in its governing document as:

(1) To advance the Christian religion in the United Kingdom, Europe and overseas in particular but not exclusively by the study of the doctrines of the Christian faith and by the provision and maintenance of a college or colleges.

(2) To advance education for the public benefit in the doctrines of the Christian faith in particular but not exclusively by assisting those who profess to be Christians in preparing for their ministry; and promoting or conducting research into the said doctrines and publishing or arranging for the publication of the useful results of such research.

(3) To relieve the poor, sick and aged in need.

The charity is a Public Benefit Entity as defined by FRS 102. The trustees confirm that at all times in both planning and carrying out the charitable activities they have had due regard to the guidance notes on Public Benefit supplied by Charities Commission.

ACHIEVEMENTS AND PERFORMANCE

Charitable activities

During the year ended 31 July 2024, ForMission continued to operate a franchise arrangement with its validating body, Birmingham Newman University, for ForMission students based in the UK. This arrangement existed alongside the pre-existing arrangement whereby the college's programmes were validated by the university.

ForMission continued to deliver robust, well-respected academic programmes to students based in the UK and mainland Europe, including through significant online provision. We have completed the move from a campus-based delivery of our programmes to centralised online delivery combined with residentials, and with pathway leaders replacing campus leaders.

The college continued to enjoy a reputation for innovation and diversity, and for an excellent student experience, at both undergraduate and postgraduate levels. ForMission continued to work closely with a number of key partner organisations, simultaneously increasing its profile and its ability to recruit students.

In Autumn 2023, two new specialist pathways were launched for ForMission's MA in Missional Leadership programme: (i) Justice, and (ii) Discipleship and Movements. And in March 2024, ForMission signed an MOU to collaborate on a Level 3 course in Biblical Worship and to explore the development of a new BA pathway in Worship, to be launched in 2024 or 2025.

The college's operations continued to be overseen by its Senior Management Team, led by the Principal. The SMT was strengthened by the appointment of a Vice-Principal at the start of the 2023-24 academic year. During this academic year, one priority was developing a strategy for decolonialising and greening the college's curriculum and learning resources.

Vision and values

The college's leadership has articulated its vision as:

to encourage and equip Christians to transform the world through missional presence and action. The College is a learning community of reflective practice, community engagement, leading-edge missional theology and participation in God's mission.

Its core values are defined as:

being relational and missional; committed to diversity, excellence and service.

Page 1

FORMISSION CIO

REPORT OF THE TRUSTEES for the year ended 31 July 2024

FINANCIAL REVIEW

Financial position

The net result for the year was a deficit of £67,548, following the previous year's deficit of £12,502. This has resulted in a decrease in funds in the year with unrestricted funds at the year end of £271,000 compare to £338,548 for the previous period. Restricted funds have remained consistent at £3,405 year on year.

FUTURE PLANS

In May 2024, the Trustees and College Principal began a process of exploring potential collaborations, partnerships or mergers that would help secure ForMission's position within the higher education sector. A working group was established and criteria were agreed to identify the best potential collaborative partner - a UK-based theological college with similar vision and values to ForMission. This process also included financial due diligence and was expected to take several months.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.

Recruitment and appointment of new trustees

During 2023-24, no new individuals joined the Board of Trustees and no Trustees resigned. The Board met formally on four occasions. In January 2024, ForMission's Governance Framework and Scheme of Delegation were updated but there were no changes to its Constitution.

Organisational structure

The Board's sub-committees were extended to include a Fundraising Committee and a Search Committee alongside the Remuneration Committee and Audit Committee, with terms of reference established for each.

During Summer 2023, ForMission employed an external consultant to conduct a review of the Board's operations, resulting in a detailed report with key recommendations that were accepted by the Trustees and integrated into the college's plans for improvement and enhancement.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number

1059383

Principal address

Rowheath Pavilion Heath Road Bournville Birmingham West Midlands B30 1HH

Trustees

R A Baylis Chair S Bandawa D Fittro (resigned 28.1.2025) Ms S Potter Rev D C Pierce (resigned 15.9.2025) Rev B A Thomas D J Rolles

Independent Examiner

HB&O Ltd Chartered Accountants Highdown House 11 Highdown Road Leamington Spa Warwickshire CV31 1XT

Page 2

FORMISSION CIO

REPORT OF THE TRUSTEES for the year ended 31 July 2024

Approved by order of the board of trustees on 6 November 2025 and signed on its behalf by:

R A Baylis - Trustee

Page 3

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF FORMISSION CIO

Independent examiner's report to the trustees of Formission CIO

I report to the charity trustees on my examination of the accounts of Formission CIO (the Trust) for the year ended 31 July 2024.

Responsibilities and basis of report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.

Independent examiner's statement

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

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

  1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or

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

  3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.

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.

Gregg Olner FCA

HB&O Ltd Chartered Accountants Highdown House 11 Highdown Road Leamington Spa Warwickshire CV31 1XT

6 November 2025

Page 4

FORMISSION CIO

STATEMENT OF FINANCIAL ACTIVITIES for the year ended 31 July 2024

Unrestricted
Endowment
fund
fund
Notes
£
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
3
2,031
-
Charitable activities
5
Educational activities
376,384
-
Investment income
4
751
-
Total
379,166
-
EXPENDITURE ON
Charitable activities
6
Educational activities
446,714
-
NET INCOME/(EXPENDITURE)
(67,548)
-
RECONCILIATION OF FUNDS
Total funds brought forward
338,548
3,405
TOTAL FUNDS CARRIED FORWARD
271,000
3,405
2024
Total
funds
£
2,031
376,384
751
379,166
446,714
(67,548)
341,953
274,405
2023
Total
funds
£
-
532,969
118
533,087
545,589
(12,502)
354,455
341,953

The notes form part of these financial statements

Page 5

FORMISSION CIO

BALANCE SHEET 31 July 2024

Unrestricted
Endowment
fund
fund
Notes
£
£
FIXED ASSETS
Intangible assets
11
189,920
-
Tangible assets
12
231
-
190,151
-
CURRENT ASSETS
Debtors
13
65,276
-
Cash at bank
31,202
3,405
96,478
3,405
CREDITORS
Amounts falling due within one year
14
(15,629)
-
NET CURRENT ASSETS
80,849
3,405
TOTAL ASSETS LESS CURRENT
LIABILITIES
271,000
3,405
NET ASSETS
271,000
3,405
FUNDS
17
Unrestricted funds
Endowment funds
TOTAL FUNDS
2024
Total
funds
£
189,920
231
190,151
65,276
34,607
99,883
(15,629)
84,254
274,405
274,405
271,000
3,405
274,405
2023
Total
funds
£
189,920
3,091
193,011
58,986
138,862
197,848
(48,906)
148,942
341,953
341,953
338,548
3,405
341,953

The financial statements were approved by the Board of Trustees and authorised for issue on 6 November 2025 and were signed on its behalf by:

R A Baylis - Trustee

The notes form part of these financial statements

Page 6

FORMISSION CIO

CASH FLOW STATEMENT for the year ended 31 July 2024

Notes
Cash flows from operating activities
Cash generated from operations
1
Interest paid
Net cash used in operating activities
Cash flows from investing activities
Sale of tangible fixed assets
Interest received
Net cash provided by investing activities
Cash flows from financing activities
Loan repayments in year
Net cash used in financing activities
Change in cash and cash equivalents in
the reporting period
Cash and cash equivalents at the
beginning of the reporting period
Cash and cash equivalents at the end of
the reporting period
2024
£
(92,442)
(2,699)
(95,141)
260
751
1,011
(10,125)
(10,125)
(104,255)
138,862
34,607
2023
£
(48,316)
8,828
(39,488)
-
118
118
(13,500)
(13,500)
(52,870)
191,732
138,862

The notes form part of these financial statements

Page 7

FORMISSION CIO

NOTES TO THE CASH FLOW STATEMENT for the year ended 31 July 2024

1. RECONCILIATION OF NET EXPENDITURE TO NET CASH FLOW FROM OPERATING ACTIVITIES

ACTIVITIES
2024 2023
£ £
Net expenditure for the reporting period (as per the Statement of
Financial Activities) (67,548) (12,502)
Adjustments for:
Depreciation charges 2,600 2,600
Interest received (751) (118)
Interest paid 2,699 (8,828)
(Increase)/decrease in debtors (6,290) 8,616
Decrease in creditors (23,152) (38,084)
Net cash used in operations (92,442) (48,316)
ANALYSIS OF CHANGES IN NET FUNDS
At 1.8.23 Cash flow At 31.7.24
£ £ £
Net cash
Cash at bank 138,862 (104,255) 34,607
138,862 (104,255) 34,607
Debt
Debts falling due within 1 year (10,125) 10,125 -
(10,125) 10,125 -
Total 128,737 (94,130) 34,607

2. ANALYSIS OF CHANGES IN NET FUNDS

The notes form part of these financial statements

Page 8

FORMISSION CIO

NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 July 2024

1. GENERAL INFORMATION

The charity is a public benefit entity and a registered charity in England and Wales and is unincorporated. The address of the principal office is Rowheath Pavilion, Heath Road, Bournville, Birmingham, B30 1HH.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, 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 Charities Act 2011. The financial statements have been prepared under the historical cost convention.

The financial statements have been prepared on the historical cost basis, and are prepared in sterling, which is the functional currency of the entity.

Going concern

There are no material uncertainties about the charity's ability to continue.

Critical accounting judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Significant judgements

The judgements (apart from those involving estimations) that management has made in the process of applying the entity's accounting policies and that have the most significant effect on the amounts recognised in the financial statements are as follows:

Key sources of estimation uncertainty

Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the related actual outcome. The key assumptions and other sources of estimation uncertainty that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are as follows:

Income

All income is included in the statement of financial activities when entitlement has passed to the charity, it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:

continued...

Page 9

FORMISSION CIO

NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 31 July 2024

2. ACCOUNTING POLICIES - continued

Income

Expenditure

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:

All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Library - 10% on cost Fixtures and fittings - 10% on cost Computer equipment - 20% on cost

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.

For impairment testing of course materials the carrying value is assessed against the estimated cost of having to re-write or otherwise acquire these.

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment.

continued...

Page 10

FORMISSION CIO

NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 31 July 2024

2. ACCOUNTING POLICIES - continued

Fund accounting

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

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

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted.

Debt instruments are subsequently measured at amortised cost.

3. DONATIONS AND LEGACIES

3. DONATIONS AND LEGACIES
2024 2023
£ £
Donations 2,031 -
4. INVESTMENT INCOME
2024 2023
£ £
Deposit account interest 751 118

continued...

Page 11

FORMISSION CIO

NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 31 July 2024

5. INCOME FROM CHARITABLE ACTIVITIES

2024
Activity
£
Educational activities
Educational activities
369,951
Other income
Educational activities
6,433
376,384
6.
CHARITABLE ACTIVITIES COSTS
Support
Direct
costs (see
Costs
note 7)
£
£
Educational activities
183,959
262,755
7.
SUPPORT COSTS
Governance
Management
costs
£
£
Educational activities
259,473
3,282
2023
£
528,841
4,128
532,969
Totals
£
446,714
Totals
£
262,755

8. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 July 2024 nor for the year ended 31 July 2023.

No remuneration or other benefits from employment with the charity or a related entity were received by the trustees in either the current or previous years.

Trustees' expenses

2024
£
Trustees' expenses
782
Travel expenses to board meetings were paid to four (2023 - three) trustees during the year.
STAFF COSTS
2024
£
Wages and salaries
218,756
Social security costs
16,058
Other pension costs
16,201
251,015
The average head count of employees during the year was 13 (2023 - 17).
The average monthly number of employees during the year was as follows:
2024
Teaching and support staff
13
2023
£
526
2023
£
236,210
6,976
20,266
263,452
2023
9

9. STAFF COSTS

continued...

Page 12

FORMISSION CIO

NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 31 July 2024

9. STAFF COSTS - continued

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

Key Management Personnel

The key management personnel were the Principal and the Vice Principal. The total remuneration including pension contributions and social security costs in the year was £66,534 (2023 - £50,289).

10. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted
Endowment
fund
fund
£
£
INCOME AND ENDOWMENTS FROM
Charitable activities
Educational activities
532,969
-
Investment income
118
-
Total
533,087
-
EXPENDITURE ON
Charitable activities
Educational activities
545,589
-
NET INCOME/(EXPENDITURE)
(12,502)
-
RECONCILIATION OF FUNDS
Total funds brought forward
351,050
3,405
TOTAL FUNDS CARRIED FORWARD
338,548
3,405
11.
INTANGIBLE FIXED ASSETS
COST
At 1 August 2023 and 31 July 2024
AMORTISATION
At 1 August 2023 and 31 July 2024
NET BOOK VALUE
At 31 July 2024
At 31 July 2023
Total
funds
£
532,969
118
533,087
545,589
(12,502)
354,455
341,953
Course
materials
£
286,216
96,296
189,920
189,920

continued...

Page 13

FORMISSION CIO

NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 31 July 2024

12. TANGIBLE FIXED ASSETS

Fixtures
and
Computer
Library
fittings
equipment
£
£
£
COST
At 1 August 2023
18,270
25,693
8,186
Disposals
-
(260)
-
At 31 July 2024
18,270
25,433
8,186
DEPRECIATION
At 1 August 2023
17,676
23,196
8,186
Charge for year
594
2,006
-
At 31 July 2024
18,270
25,202
8,186
NET BOOK VALUE
At 31 July 2024
-
231
-
At 31 July 2023
594
2,497
-
13.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024
£
Trade debtors
65,276
Prepayments and accrued income
-
65,276
14.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024
£
Bank loans and overdrafts (see note 15)
-
Taxation and social security
12,044
Other creditors
3,585
15,629
15.
LOANS
An analysis of the maturity of loans is given below:
2024
£
Amounts falling due within one year on demand:
Bank loans
-
Totals
£
52,149
(260)
51,889
49,058
2,600
51,658
231
3,091
2023
£
55,914
3,072
58,986
2023
£
10,125
5,666
33,115
48,906
2023
£
10,125

continued...

Page 14

FORMISSION CIO

NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 31 July 2024

16. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

Within one year
Between one and five years
2024
£
13,900
30,916
44,816
2023
£
13,900
44,816
58,716

17. MOVEMENT IN FUNDS

Unrestricted funds
General fund
Endowment funds
Tuition support endowment
TOTAL FUNDS
Net movement in funds, included in the above are as follows:
Unrestricted funds
General fund
TOTAL FUNDS
Comparatives for movement in funds
Unrestricted funds
General fund
Endowment funds
Tuition support endowment
TOTAL FUNDS
At 1.8.23
£
338,548
3,405
341,953
Incoming
resources
£
379,166
379,166
At 1.8.22
£
351,050
3,405
354,455
Net
movement
At
in funds
31.7.24
£
£
(67,548)
271,000
-
3,405
(67,548)
274,405
Resources
Movement
expended
in funds
£
£
(446,714)
(67,548)
(446,714)
(67,548)
Net
movement
At
in funds
31.7.23
£
£
(12,502)
338,548
-
3,405
(12,502)
341,953
At
31.7.24
£
271,000
3,405
274,405
(67,548)
At
31.7.23
£
338,548
3,405
341,953

Page 15

continued...

FORMISSION CIO

NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 31 July 2024

17. MOVEMENT IN FUNDS - continued

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

Unrestricted funds
General fund
TOTAL FUNDS
Incoming
resources
£
533,087
533,087
Resources
Movement
expended
in funds
£
£
(545,589)
(12,502)
(545,589)
(12,502)
Resources
Movement
expended
in funds
£
£
(545,589)
(12,502)
(545,589)
(12,502)
(12,502)

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

Unrestricted funds
General fund
Endowment funds
Tuition support endowment
TOTAL FUNDS
At 1.8.22
£
351,050
3,405
354,455
Net
movement
in funds
£
(80,050)
-
(80,050)
At
31.7.24
£
271,000
3,405
274,405

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

Unrestricted funds
General fund
TOTAL FUNDS
Incoming
resources
£
912,253
912,253
Resources
Movement
expended
in funds
£
£
(992,303)
(80,050)
(992,303)
(80,050)
Resources
Movement
expended
in funds
£
£
(992,303)
(80,050)
(992,303)
(80,050)
(80,050)

The endowment fund represents assets transferred from Springdale College Charitable Trust and is to be used to generate income to pay for student tuition.

Page 16

continued...

FORMISSION CIO

NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 31 July 2024

18. EMPLOYEE BENEFIT OBLIGATIONS

The amount recognised in income or expenditure as an expense in relation to defined contribution plans was £16,201 (2023 - £20,266).

19. RELATED PARTY DISCLOSURES

Aside from the transactions noted above, there were no other related party transactions during the year.

Page 17