Charlty Registrativn No. 1129396
Company Reg15tr3tlon No. O687S037 (England and Wale51
MUSTARD SEED RELIEF MISSION
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

MUSTARD SEED RELIEF M15510N
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
L Smart
S Mcwall
C Walker
Secretary
Lsmart
Charitynumber
1129396
Company number
06875037
Reglstered offSce
213 Kings Drive
Eastbourne
East Sussex
BN212UJ
Independent examiner
Price & Company
30-32 Gildredge Road
Eastbourne
E35t Sussex
BN214SH
Soli¢itors
Lawson Lewis Blakers
11 Hyde Gardens
Eastbourne
East Su55ex
BN214PP

MUSTARD SEED RELIEF MISSION
CONTETrtrs
Page
Tru5tees' report
Independent examiner's report
Statement of financial activities
Balance Sheet
Notes to the financial statements
6-14

MUSTARD SEED RELIEF MISSION
TRUSTEE5' REPORT (INCLUDING DIRECTORS, REPORTI
FOR THE YEAR ENDED 30 SEPTEMBER 2024
The trustees present thelr annual report and financial statements for the year ended 30 September 2024.
The financial statements have been prepared in aecordance with the accounting policies Set out in note I
to the financial statement5 and comply with the charity'5 Memorandum and Articles of Association, the
Companles Act 2006 and "Accounting and Reporting by Charities.. Statement of Recornmended Practlce
applicable to charities preparing their accounts in accordance with the Finèncial Reporting Standard
applicable in the UK and Republic of Ireland IFRS 1021 (effective l January 20191"
Objective5 and artivitles
Mustard seed Relief Mission is an international, non-governmental and non-political Charity.
The object5 clause defTnes the charity's objects, as being-
al to relieve sickness and financial hardship and to promote and preserve good health by the provision of
funds, good5 or services of any kind in such part5 of the World as the Trustees from time to time moy think
bl to advance the Christian faith in accordance with the Statement of Beliefs appearing in the schedule
hereto in such parts of the world as the trustees of the Charity may from time to time thlnk fit and to fulfil
such other purposes which are exclusively charitable according to the law of England and Wales and are
connected with the charitable work of the Charity.
Public beneflt
The trustees have paid due regard to guldance issued by the Charity Commission in deciding what
activities the charity should undertake.
Achievements and performance
We are proud to report that the ever so popular Love in a Box project 15 continuing to bring such joy to
everyone who is involved. Thi5 project is a great way to end our busv vear. To see the warehouse filled to
the brim with Christmas gifts is a wonderful sight. I know that the chlldren who receive these boxe5 get
very excited from about October thinking about whit they will get for Chrlstmas. l also know how much
they all appreciate the efforts of everyone who works so hard to keep the magic alive.
Preparations are already in full flow to ensure we continue to send as much love to the children at
Christmas as possible.
Financial review
There was a deflcit on the general fund actlvlties of £1,235 for the year, compared to a deficit of £7,650 In
the previous year.
Reserve pollry
It 15 the policy of the charity that unrestricted fur*d5 which have not been designated for a speciflt use
should be mzintained at a suitable level to maintain operations in the event of a significant fall in funding.
A level of three months operating expenditure ha5 been set as a target.
Rlsk poll¢y
The trustees has assessed the major risks to which the charity is exposed, and are satisfied that systems
are in place to mitigate exposure to the major risks.

MUSTARD SEED RELIEF MISSION
TRUSTEES, REPORT IINCLUDING DIRECTORS, REPORTI (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
Strurturei governance 4nd management
The charity is a company limited by guarantee and established on 9 April 2009. The assets of the
unincorporated trust Mustard Seed Relief Mission were transferred across on l October 2009.
The trustees, who are also the director5 for the purpose of company law, and who Served during the year
and up to the date of Signature of the financial statement5 were..
L Smart
S Mcwall
C Walker
Trustees are appointed by a majority vote of the existing trustees. Suitable training is provided.
None of the trustees has any beneficial interest in the company. All of the trustees are members of the
ompany and guarantee to contribute £1 in the event of a winding up.
The charity is principally UK based with it5 headquarters in Eastbourne.
The charity is managed on a day to day ba515 by its trustees and support staff, most of which are voluntary.
The tr
ees, r ort was approved by the Board of Trustees.
L Smart
Trustee
Dated.. 6 June 2025

MUSTARD SEED RELIEF MISSION
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF MUSTARD SEED RELIEF M155ION
I report to the tTU5tees on my examination of the financial statements of Mustard Seed Relief Mission
(the charity) for the year ended 30 September 2024.
Responsibillties and basis of report
As the trustees of the charity land also Its directors for the purposes of company lawl you are
responsible for the preparation of the financial statements in accordance with the requirements of the
Companie5 Act 2006 (the 2006 Actl.
Having satisfied myself that the financial ststements of the charity are not required to be audited under
Part 16 of the 2006 Act and are ellgible for independent examination, I report in respect of my
examination of the charity's financial statements carried out under Section 145 of the Charitie5 Att 2011
Ithe 2011 Act). In carrying out my examination I have followed all the applicable Directions given by the
Charity Cornmis5ion under section 14515I{bl of the 2011 Act.
Independent examiner's Statement
I have completed my examination. l ¢onfirm that no matters have come to my èttention in connection
with the examination giving me cavse to believe that in any material respect..
accounting record5 were not kept in respect of the charity as required by section 386 of the 2006
Act,. or
the financial stètements do not accord with those records; or
the financia I statements 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 falr view which is not a
matter considered as part of an independent examination. or
the financial statements 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 Flnancial Reporting Standard applicable in
the UK and Republit of Ireland IFRS 1021.
I have no concerns ar¢d 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 financial
statements to be reached.
Nathan Coker FCCA
30-32 Gildredge Road
EastbouTne
East Su55ex
BN214SH
Dated.. 6 June 2025

MUSTARD SEED RELIEF MISSION
STATEMENT OF FINANCIAL AcfiviTIES
INCLUDING INCOME ANQ EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 30 SEPTEMBER 2024
Unre5trirted Unrestrlcted
funds
funds
2024
ZOZ3
Ilotes
Income from:
Donation5 and legacies
Investments
34,413
31,085
22
Total income
34,418
31,107
Expenditure on:
Charitable activities
37,971
38,757
Total expenditure
37.971
38,757
Net expenditure and movement Sn funds
13,5531
17,6501
Reconciliation of funds:
Fund balances at l October 2023
3,607
11,257
Fund balances at 30 September 2024
54
3,607
The statement of financial 3Ctivities includes all gains and losses recognised in the year. All income and
expenditure derive from continuing artivities.

MUSTARD SEED RELIEF MISSION
BALANCE SHEEr
AS AT 30 SEPTEMBER 2024
2024
2023
Notes
Flxed assets
Tangible assets
Current assets
Debtors
Cash at bank and in hand
li
76
150
12
135
852
6,405
3,144
3.279
7,257
Creditors: amounts fallin8 due within
one year
13
13.3011
13,8001
Net current Illabilltiesllassets
1221
3,457
Total assets less current Ilabllltles
54
3,607
Income funds
Unrestricted funds
54
3,607
54
3.607
The company is entitled to the exemption from the audit requirement contained in sectlon 477 of the
Companies Act 2006, for the year ended 30 September 2024.
The directors atknowledge their responsibilitie5 for tomplying with the requirements of the Companies Act
2006 with respect to accounting records and the preparation of financial statements.
The members have not required the company to obtain an audit of its financial statement5 for the year in
question In accordance with section 476.
These financial statements have been prepared in accordance wSth the provi5ion5 applicable to companies
subject to the small companie5 regime.
The fi
cial s
ements were approved by the Trustees on 6 June 2025
Lsmart
Trustee
Company Registration No. 06875037

MUSTARD SEED RELIEF MISSION
NOTESTO THE FINANCIAL STATEMENT5
FOR THE YEAR ENDED 30 SEPTEMBER 2024
Accounting pollcies
Charlty Informatlon
Mustard Seed Relief Mi55ion is a private company limited by guarantee incorporated in England and
Wales. The registered office is 213 Kings Drive, Eastbourne. East Sussex, BN212UJ.
1.1 Accounting conventlon
The finantial statements have been prepared in accordance with the charity's governing document, the
Companies Act 21J06, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of
Ireland" I"FRS 102,1 and the Charities SORP "Accounting and Reporting by Charitie5.' 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 IFRS 1021" leffective I
January 20191. The charity 15 a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charlties not to prepare a Statement
of Cèsh Flows.
The financial statements are prepared in sterlingi which is the functional currency of the charity.
Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. modified to Include
the revaluation of freehold properties and to include Investment properties and certain financial
Instruments at fair value. The prin¢ipal accounting policies adopted are set out below.
1.2 Going concern
At the t￿me of approving the financial statements, the trustees have a reasonable expectation that the
charity has adequate resources to continue in operatlonal existence for the foreseeable future. Thus
the trustees continue to adopt the going concern basis of accounting in preparing the financial
statements.
1.3 Charitable funds
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their
charitable objectives unless the f unds have been deslgnated for other purpose5.
The charity operates one general fund that can be used in accordance with the charitable objects at the
discretion of the trustees.
Distribution of Love in a Box has always been recognised a5 3 major work of the charity and is thus part
of the general fund.
Restricted fund5 are Subject to specific conditions by donors or grantors as to how they may be used.
The purposes and u5e5 of the restricted fund5 are set out in the notes to the finanelal statements.
Endowment funds are subjert to specific conditions by dor)ors that the capital must be rnaintained bv
the charity.

MUSTARD SEED RELIEF MISSION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
Accountlng pollcles {Contlnued)
1.4 Income
Income is recogTri5ed when the charlty is legally entitled to It after any perforniance conditions have
been met, the amounts can be measured reliablyi and it is probable that income will be received.
Cash donations are recognised on recelpt. Other donations are recognised once the charity has been
notified ol the donation, unless performance conditions require deferral of the amount. Income tax
recoverable in relation t¢ donations received under Gift Aid or deeds of covenènt is recognised at the
tome of the donatlor).
Legacies are recogni5ed on receipt or otherwise if the charity has been notified of an impending
distrlbutlon, the amount Is known, and receipt is expected. If the amount is not known. the legary is
treated as a contingent asset.
Revenue is measured at the fair value of the consideration received or receivable and represents
amount5 receivable for 8ood5 and services provided in the normal course of business, net of discounts,
VAT and other sale5 related taxes.
1.5 Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit
to a third partyi It is probable that a transfer of economi¢ benefits will be required in setrlement, and
the amount of the oblig3tlon can be measured reliably.
Expenditure is classified by activity. The costs of each activity are made up of the total of direct Costs
and shared costs, including support cost5 involved in undertaking each activity, Direct costs attributsble
to a single activity are allocated directly to that activity. 5h3red costs which contribute to more than one
activity and support costs whlch are not attributable to 3 single activity are apportioned between those
activities on a ba5&5 consistent with the use of resources. Central stsff c05ts are allocated on the ba515 of
time spent, and depreciation charges are allocated on the portion of the asset's Use.
Expenditure 15 ￿Co￿nISed In the period in which it is incurred and allocated to the particular cost centre
to which it relates.
1.6 Tanglble flxed assets
Tangible fixed assets are initially measured at cost and subsequently mea5LFred at cost or valuation, net
of depreciation and any impairment10sses.
Depreciation is recognised so as to write off the Cost or valuation of a55ets less their residual values
over their useful lives on the following bases:
Computers
Motor vehicles
3 year5 on a Straight line basis
5 year5 on a straight line basis
The gain or loss arising on the disposal of an asset Is determined as the difference between the sale
proceed5 and the carrying value of the a55et. and is recognised in the statement of financial activities.

MusfARO SEED RELIEF MISSION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
Accountlng pollcles IContlnued}
1.7 Impairment of fixed assets
At each reporting end datè, the charity reviews the carrying amounts of its tangible asset5 to determine
whether there is any Indication that those asset5 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 impairment105s lif any).
1.8 Cash and cash equivalents
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 le55. and bank overdrafts. Bank overdrafts are
shown within borrowings in current liabilitie5.
1.9 Flnancial instruments
The charlty hès elected to apply the provisions of Section 11 'Basic Financial Instruments, and Sedion
12 '0ther Financial Instruments Issues, of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the tharity's balance sheet when the charlty becomes party to
the contractual provisions of the instrument.
Financial assets and liabilitles are offset, with the net amount5 presented in the financial statements,
when there is a legally enforceable right to set off thè recognised amounts and there is an intention to
settle on a net basls or to realise the asset and settle the liability slmultaneously.
Basic financial 355ets
15ic financial a55et5, which include debtors and c35h and bank balances, are initially measured at
transaction price including transaction costs and are subsequently carried at amortised tost using the
effective interest method unless the arrangement constltutes a finoncing 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 Teceivable within one year are not amortised.
8asit financial liabilities
Basic financial liabilities, including creditors and bank loans are initially recognlsed at transaction price
Ltnless the arrangement constitutes a financing transaction. where the debt Iristrument 15 measured at
the present value of the future payrneNt5 discounted at a market rate of interest. Financial liabilities
classified as payable within one year are not amortised.
Debt instrumerbts are subsequently carried at amortised cost, Using the effettive 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 le55. If not, they are presented as non-current liabilitie5. Trade creditors are
recognised initially at transaction price and subsequently measured at amortlsed cost using the
effective interest rnethod.

MUSTARD SEED RELIEF MISSION
NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI
FOR THE YEAR ENDED 30 SEPTEMBER 2024
Accountlng pollcles Icontlnuedl
Derecognition of financial liabilities
Flnanclal liabilities are derecognised when the charity's contractual obligations expire or are discharged
or cantelled.
1.10 Taxation
In the opinion of the trustees, the incorne of the charity is not subject to Income or Corporation Tax.
1.11 Employee beneflts
The cost of any unused holiday entitlement Is recognised In the period in which the employee's services
are received.
Termination benefit5 are recognised immediately as an expense when the charity is deTnonstrably
commltted to terminate the employment of an employee or to provide termination benefits.
I.IZ Forelgn exchange
Transactions denominated in foreign currencies are recorded at the rate ruling at the date of the
transaction.
Monetary assets and liabilities are denominated in foreign currencies are translated into sterling at the
rates of exchange ruling at the balance sheet date. All differences are Included in the net outgoing
resources.
1.13 Glfts In klnd
Blankets, clothing and other gifts received and given to overseas projects are not included in the
financial statements. The trustees consider that it would be both Impossible and impractlcal to measure
the fair value cf the many gift5 that are donated to the Charity throughout the year.
Crltlcal accountlng estlmates and Jud8ements
In the application of the charity's accountlng policie5, 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 a55umptions are based on historical
experience and other factors that are considered to be relevant. Actual result5 may differ from these
estimates.
The estimates and underlying a5SUmPtions are reviewed on an ongoing basis. Revisions to accounting
estimates are recognised in the perlod in whlch 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.

MUSTARD SEED RELIEF MISSION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUEDI
FOR THE YEAR ENDED 30 SEPTEMBER 2024
Donations and legacies
Unrestrlcted
fund5
Totsl
2024
2023
Donations and gifts
Legacie5 receivable
34,413
11,085
20,000
34,413
31,085
Income from investments
Unrestrirted Unrestrlcted
fund5
funds
20Z4
2023
Interest receivable
22
io-

MUSTARD SEED REUEF MISSION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
Charitable artlvlties
2024
2023
Love in a box costs
Transport, travel and oversea5 SUPPOrt
Donations
3,568
3,536
2,000
2,885
9,977
9,104
12,862
Share of 5UPPOrt costs (see note 61
Share of governance costs15ee note 61
27,867
1,000
24,845
1,050
37,971
38,757
Analysis by fund
Unrestricted funds
37,971
38,757
Support tosts allocated to activitles
2024
2023
stsff costs
Depreciation
Printing and Stationery
Computer expense5
Repairs and other storage costs
Telephone
Sundry
Governance costs
8,000
74
6,922
371
11.995
356
149
17,300
373
6,600
197
27
1,050
28,867
25.895
Analy5ed between:
charitable activitie5
28,867
25,895
-li-

MUSTARD SEEO RELIEF MISSION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
Net movement in funds
2024
2023
The net movement in funds is stated after charging/lcredltlng}:
Depreciation of owned tangible Ilxed assets
74
373
Trustees
Lisa Smart, Trustee was paid £012023.. £01 for use cf home and premises as office/stora8e during the
year.
Employees
The average monthly number of employees during the year was..
2024
Number
2023
Number
Employment costs
2024
2023
Wages and salaries
8,000
17,300
There were no employees whose annual remuneration was more than £60,000.
10 Taxation
The charity is exempt from taxation on its activities because all its income is applied for charitable
purposes.
12.

MUSTARD SEED RELIEF MISS1014
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
11 Tangible fixed asset5
Cornput8rs
Motor
vohl¢le8
To¢al
Cost
At l Ottober 2023
2.453
4,SOO
6,953
At 30 September 2024
2,453
4,500
6,953
Depreclation and impalrment
At l October 2023
Depreciation charged In the year
2,303
74
4,500
6,803
74
At 30 September 2024
2,377
4,500
6,877
Carrylng amount
At 30 September 2024
76
76
At 30 September 2023
150
150
12 Debtors
2024
2023
Amount5 falllng due within one year:
Other debtors
135
852
13 Credltors: amount5 falling due within one year
ZDZ4
2023
Accruals and deferred income
3,301
3,800
-13-

MUSTARD SEED RELIEF MISSION
NOTES TO THE FINANCIAL STATEMENT5 (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
14 Unre5trlrted funds
The unrestrlcted funds of the charlty comprise the unexpended balances of donations and grants which
are not subject to specific conditions by donors and Erantors as to how they may be used. These
include designated fund5 which have been set aside out of unrestricted funds by the trustees for
specific purposes.
At l October
2023
Incomlng
resources
Resources
At30
expended September
2024
General funds
3,607
34,418
137,9711
54
Prev5ou5 year:
At i ortober
202Z
Incoming
resources
Resources
At30
expended September
2023
General funds
11,257
31.107
138,7571
3,607
14-