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2025-03-31-accounts

MUSTARD SEED PROJECT (KENYA)

REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS

FOR THE YEAR ENDING 31 MARCH 2025

The new school playground

Registered Company Number: 6778042

Registered Charity Number: 1127935

MUSTARD SEED PROJECT (KENYA)

CONTENTS OF THE ANNUAL REPORT

FOR THE YEAR ENDED 31 MARCH 2024

Report of the Trustees

What Happened This Year Donors and Supporters Governance Structure and Management

Financial review Independent Examiners Report Profit and loss account Balance Sheet Notes to the Financial Statements

REPORT OF THE TRUSTEES FOR YEAR ENDING 31st MARCH 2024

The Trustees, who are also Directors of the charity for the purpose of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2024. The Mustard Seed Project (Kenya), trades as The Mustard Seed Project and is often referred to as MSP, although only the full name is in this report. The Trustees have adopted the provisions of the Statement of Recommended Practice (SORP) ‘Accounting and Reporting by Charities’ issued in March 2005. Reference has also been made to Charity Commission publications

REFERENCE and ADMINISTRATIVE DETAILS

Registered Company Number 6778042 (England and Wales) Registered Charity Number 1127935 Registered Office 105 Thackers Way, Market Deeping Peterborough, PE6 8LY

Trustees at 31 March 2024

Rita Fowler Chair Lynne Smith Secretary Mark Tilley Treasurer Archana Gregory Nicola Jayne Hinton Tess Wikins Joshua Kadenge Joyce Ndwiga

Independent Examiner

Ivan Fuller 38 West Villas West Road Bourne Lincolnshire PE10 9PU

Banks

HSBC Stamford Branch

1 High Street, Stamford Lincolnshire. PE9 2AL Kenya Commercial Bank Kisauni Branch, Mombasa

REPORT OF THE TRUSTEES FOR YEAR ENDING 31st MARCH 2025

What Happened This Year

Though many children are from very poor families Miche Bora school, with its feeding program, very enthusiastic and hard-working teachers and well-equipped small classes, has continued to make a big difference in our community.

Because the Kenyan government has made major changes to the education system and to the curriculum we have had to fulfil many new criteria. We have at last attained “Junior Secondary” in addition to “Primary” status which is what parents, staff and children wanted. This means that children stay with us until they are fifteen years instead of fourteen years and from the age of twelve they have a different uniform from the younger children. We still have a Nursery so now the children are with us from three to fifteen.

Q1

One of the requirements for our new status is that we should have land for a playground. We found and were able to rent three small plots very close to the school, but this year have managed raise the money to buy two of the three plots - we are still renting the third. As well as fulfilling the necessary criteria it has proved invaluable not just for play but for sport and for agriculture which is now part of the curriculum. Ideally, we shall also buy the third plot rather than continuing to rent it.

Q2

Another of the criteria was to have a science laboratory, which is now fully equipped and in use. Luckily we had already recently employed a new graduate teacher for science and maths to work with staff already in situ.

Q3

Though our teaching staff are qualified, we are now required to have a minimum of four graduates on the staff which we now have. We are very lucky to have staff who are so enthusiastic and keen to learn.

Q4

Our Senior Leadership Team continues to work very successfully with Irene our Headteacher. They are a great support to her. Not only has it helped her confidence to grow in the school’s new status but has helped the confidence of its members to grow too.

Q4

Rita, our founding trustee, has visited the school for a month in both February and October. Two other trustees, including Tess our new trustee, have been out to the school too. Staff training and interviewing new staff has been carried out during these visits as well as the many other things that can only be carried out in Kenya, such as negotiating and signing contracts for land.

Q5

We have been able to continue our feeding program and to give support to the very poorest families during school holidays by providing maize meal and beans regularly. We have also temporarily helped out a very small number of families in crisis to get them through a particularly difficult time, partly through the generosity of a donor who specifically gave for that purpose.

The Mustard Seed Project appreciates all our amazing donors, sponsors and supporters. The Big Give plays a large part in our ability to continue our feeding programme .

Several UK schools have continued their support by fundraising and by donations of shoes.

In Kind Direct from whom we receive “gifts in kind” at very low cost enables us to provide consumables like pencils and sanitary towels for the school.

We have a number of loyal supporters who make regular donations and which help us to continue. We are very fortunate and very grateful.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing Document. The charity is controlled by its governing document, Memorandum and Articles of Association, and constitutes a company, limited by guarantee as defined by the Companies Act 2006 The liability of members in the event of the company being

wound up is £1. The company is a registered charity.

Organisational Structure

The Mustard Seed Project (Kenya) is a limited company governed by its Board. New trustees are identified by existing members for having the knowledge, experience and skills to add value to the Board and to help to grow the organisation. There has been a policy of recruiting younger trustees who will take over control when the present leaders get too old. There is a strategy of sustainability. They are given a detailed induction and encouraged to visit the project when possible. Six out of the eight trustees have visited and worked on the project with a seventh trustee committed to visiting in September 2024.

The following trustees were in office as at 31 March 2025:

The chair is Rita Fowler , who is a joint founder, who was for many years a nurse/midwife before retraining to be a primary school teacher. She is responsible for the development of the school, recruiting staff, resources, staff training and monitoring progress. Rita also monitors finance; raises money, keeps the website up to date and liaises with volunteers and donors.

Lynne Smith (Secretary) is a retired primary teacher with a wealth of knowledge and experience of early years. This has been invaluable in supporting the setting up of the nursery and the development of the Key stage 1 teachers and Lynne made a second visit to Kenya in February 2024. She also advises on resources and provides an objective view

of the charity.

Mark Tilley (Treasurer) is an IT expert, and he and Rita wrote and developed the website; he is treasurer and advises on things technical and financial. He has a wide knowledge of Africa.

Archana Gregory is a Kenyan Citizen. She was born and lived in Kenya until she was 18 when she moved to the UK for education. She returned to Kenya for a year and was a valuable member of the Mustard Seed Foundation Board. Archana is very pragmatic, is qualified in business and IT, speaks Swahili, understands the culture and is young. She knows Mgongeni, many of the people, and understands the problems. The land was bought in Archana’s name as only Kenyans can own freehold land.

Nicola Hinton is the daughter of the founders of the charity. She has a doctorate in Clinical Psychology and is employed by the NHS where she has set up a unit to identify people with mental health problems who may be radicalised by terrorists. Nicola has visited the project on several occasions and has grown up with it from the beginning. She has experience of fund raising and through her job has many influential contacts.

Tess Wilkins is a retired secondary school teacher with extensive knowledge of Africa. She and her husband own a house in The Gambia and visit there frequently. They have supported a local school there and she has also taken groups of secondary school children out to visit.

Joshua Kadenge has recently joined the UK board. He has been a member of the Kenyan board since 2009. Details are below.

Joyce Ndwiga has recently joined the UK board. She has been a member of the Kenyan board since 2021. Information is below.

The Foundation Board is based in Kenya and with the exception of one UK Trustee, consists of members of the local community. They all have a wide knowledge of the area, its

problems, the people, culture and customs plus skills and experience. Winnie, the chair, is a retired nurse/midwife. Joshua is headteacher of a large local primary school, and has lots of knowledge and experience that is invaluable in supporting the school and the teachers. Joshua is also the school manager and provides support and advice to the head teacher. Flora is a retired nurse/midwife who lives in the community and has a wide knowledge and understanding of the numerous problems faced by the residents. Joyce is a Kenyan who is involved in charity work in Kenya. Joyce spent 8 years living in the UK and understands British as well as Kenyan culture.

Who we are and what we do

The Trustees, who are the directors for the purposes of company law, present their statutory report together with the financial statements of The Mustard Seed Project (Kenya) for the year ended 31st March 2024..

This report fulfils the requirements of the Charities Act 1993 and of the Companies Act 1985. The terms “charity” and “Trustees” which are used in this report and financial statements refer to the “company” and the ‘directors” respectively for the purposes of company law. The financial statements have been prepared in accordance with standard accounting policies and comply with the charity’s Memorandum and Articles of Association, applicable laws and the requirements of Statement of Recommended Practice on “Accounting and Reporting by Charities issued in March 2005

Chair’s introduction

Mustard Seed Project (Kenya) is a charity working to provide quality education in Mbungoni, a deprived area of Mombasa. The organisation was established in October 2008, registered in the UK as a company limited by guarantee on 10th December 2008 and registered as a Charity on 5th February 2009.

The Mustard Seed Foundation (Kenya) was established on 6th March 2009 and registered in Kenya on 19th May 2009.

The Objectives of the charity are:

  1. The advancement of quality education for children in Mbungoni, Mombasa. Quality

Education has involved changing the method of teaching from teaching by rote which was the norm in Kenya to teaching the children to think. Class sizes are 25 with an absolute upper limit of 30. Differentiated learning has been introduced so that each child is working towards its capabilities.

  1. The relief of financial hardship and inequality for the community of Mbungoni through the provision of a feeding programme.

Plans for the Future

  1. Ongoing improvement to the quality of the education through training and a staff appraisal process.

  2. Raising funds to purchase an identified plot of land for a school playground. The land comprises 3 plots. Two have been purchased so far.

Governance and Management

The Mustard Seed Project (Kenya) is a company limited by guarantee, incorporated under the Companies Act 1985. It is also a registered charity. It is incorporated under the terms of a Memorandum and Articles of Association. A board of trustees who are the directors of the company manages the business of the charity. The charity does not have share capital and is limited by guarantee. Each trustee is a member of the charity and in the event of the charity being wound up, is liable to contribute a maximum of £1. The Memorandum of Association states that the charity is established to relieve poverty, distress and sickness and to advance education in Kenya.

The principal activity of Mustard Seed Project (Kenya) is to improve education and relieve hunger for the children living in deprived communities in Mombasa. The Mustard Seed Project (Kenya) achieves this by running a school that employs well-trained teachers, small class sizes and a rigorous curriculum. The feeding programme benefits the most vulnerable families.

pg. 11

The Mustard Seed Project (Kenya) has registered a Foundation in Kenya, The Mustard Seed Foundation. This has local Kenyan Trustees and the principal objective is to underpin the empowerment, give the community ownership and responsibility and to provide sustainable development. It has decision-making powers and is responsible for the projects. It works in close partnership with the UK charity that retains responsibility for strategy and finance. The finance is controlled by the UK charity.

There are bank accounts in the UK and Kenya. Funds are sent to the Kenyan account monthly. This includes money to pay wages and running costs and is accessible by the Kenyan trustees and the head teacher. The Kenyan account requires two signatures. The board of trustees is responsible for the governance of the charity. The board is empowered to co-opt other trustees up to a maximum of nine. Trustees may be removed by ordinary resolution of the charity. People who have been responsible, active volunteers often fill vacancies on the board, as do people introduced by the Trustees and people who are known to the Board.

Applicants undergo a selection process to evaluate their knowledge, skills, contribution and level of commitment. They need skills that will further the success of the charity. New trustees participate in an induction programme covering their responsibilities as trustees and an introduction to the organisation and activities of The Mustard Seed Project (Kenya).

There is also constant regard to the skills mix of the trustees to ensure that the board has all the necessary skills required to contribute fully to the charity’s development.

The Board has no sub-committees. Individual trustees take responsibility for activities where they have knowledge and expertise. There are registered volunteers who are mainly involved in administration, fund-raising and organising events. There are no employees in the UK. In Kenya there are 29 full-time employees including an askari and three cooks and two cleaners who are employed by the Kenyan Foundation.

pg. 12

Statement of trustees’ responsibilities

Company law requires the trustees to prepare financial statements that give a true and fair view of the state of the affairs of the charity at the end of the financial year and of its surplus or deficit for the financial year.

In preparing financial statements giving a true and fair view, the trustees are required to:

The trustees are also responsible for safeguarding the assets of the charity and for taking reasonable steps for the prevention and detection of fraud and other irregularities. Every reasonable measure is taken to ensure that the report and financial statements are unaltered. The trustees are responsible for the maintenance and integrity of the financial statements presented on the charity website.

Risk management

The trustees have assessed the charity’s exposure to major risks, particularly those relating to the specific operational areas of the charity and its finances. The trustees believe that by monitoring reserve levels, by ensuring controls exist over key financial systems, and by examining the operational and business risks faced by the charity, they have established effective systems to mitigate those risks.

pg. 13

The principal external risks faced by The Mustard Seed Project (Kenya) are the unforeseen collapse of the income base, and political unrest or natural disaster in Kenya. In respect of the first, Mustard Seed Project (Kenya) has very little ongoing expenditure. The school requires subsidising and money is kept in reserve to cover a minimum 3 months costs. All the organisation’s other commitments are for capital items, new projects or training. Packages of work are only started when there is money available. The trustees therefore consider the risks to be low.

In respect of political unrest or natural disaster, as indicated in the section of this report on reserves, the trustees aim to maintain reserves sufficient to enable the organisation to respond to emergencies. Currently inflation of basic food stuffs is causing concern. Additional concern is the world economic crisis that is making fundraising difficult.

Financial review

The Mustard Seeds Project (Kenya) is now an established company. Charitable Trusts, which have been a major source of income, have less money to give away whilst many more charities are seeking their funds. Even very good bids have failed. Some trusts have changed their criteria and others have concentrated on the UK and withdrawn from Overseas. Our regular donors have stayed very supportive but the one off contributions have reduced. The answer is to continue increasing our efforts.

The Board continually reviews predicted expenditure and never over commits itself. There is a medium term development plan but the financial plan is only for one year. No major expenditure will be permitted until the funds have been secured. The Board is keen to maintain control and not commit to more than one large development at a time.

The Board’s overall objectives are:

pg. 14

Reserves policy

The trustees have agreed that The Mustard Seed Project (Kenya) should aim to maintain sufficient reserves primarily to:

Investment policy

The trustees are empowered by the Memorandum of Association to invest the monies of the charity not immediately required for its objects in such investments, securities or property as may be thought fit. With limited reserves this does not apply at present any surplus is maintained in a bank account with ready access. Interest rates are higher in Kenya than in the UK.

Auditors

As the income of the charity is more than £25,000, the accounts have been examined by an independent examiner who is an ex-bank manager and has many years of experience and knowledge of company accounting.

pg. 15

Supporters and Contributors

The Trustees would like to thank all those organisations and individuals who have made donations; without your help and support our activities would not be possible. The Trustees would also like to acknowledge the great contribution made by everyone connected with The Trustees of Mustard Seed Project (Kenya) including our staff and trustees in Mbungoni and the many that support individually both financially or with their time and skills.

Approved by the Trustees and signed on their behalf by:

Director

pg. 16

Proflt and Loss Account For the Year ended 31 March 2025 2025 2024 Donations/Grants (Unrestrictedj Donations/Grants (Restricted) Gift Aid to be reclaimed Gift Aid received (JustGiving) Gift Aid interest received School fees (Kenya) 50,807 36,640 2,377 4,246 52 30,517 43,732 4,016 2,079 997 31 22,003 Total Income 124,639 72,858 Expenses- charitable activities Kenya outgoings (unrestricted) Kenya outgoings (restricted) Expenses- fundraising costs Expenses - governance and administration Travel costs 2,446 876 134,301 87,579 4,016 961 4,659 UKex enses Depreciation Write off to balance sheet 1,958 1,981 Total operating costs 139,581 103,467 Gross surplus/deficit Bank charges Operating surplus/deficit -14,942 57 -30,609 62 -14,999 -30,671 Interest received Surplus/deficit for the financial year -14,999 -30,671

Balance Sheet For the Year endlng 31 March 2025 2025 2024 FIXED ASSETS Land & Bulldlngs Flxtures & Flttlngs Computers & Equlpment Total Well Cost: At l April Additions 248,133 6.226 266.359 245.959 20.4(M) At 31 March 248,133 6,226 266,359 266,359 Oe reciation- At l April Provided for the year 4.144 208 5L25% s.5￿) 1,750 7.663 1,981 1,958 At 31 March 4,352 7,250 11,602 9,644 Not Book Valu•: At 31 March 248,133 1.874 1.7SO 254.757 256,715 CURRENT ASSETS Gift Aid to be reclaimed 2.377 2.079 Sundry debtors and prepayments C3sh at bank IU.K.. unrestricted) Cash at bank IU.K., re5trictedl Cash at bank (Kenya. un￿StrIcted) Cash at bank (Kenyai re5tricLedl Forward contracts, due to mature in next year 17.259 10.707 1.738 18.229 3,4(M) 34.415 21,374 LESS CURRENT LIABILITIES Trustees, Loan Account Sundry credito NETCURRENT ASSETS 21,374 34,415 TOTAL ASSETS 276,131 291,130 REPRESENTED BY General fund balance at l April Additions to assets 291,130 301,401 20.400 -30,671 291,130 Surplu5/deficr( for the year -14,999 276,131 Note." Kenya bank balances at 31 March converted at 167.06 KESI£

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