## TRUSTEES' REPORT AND FINANCIAL STATEMENTS 

For the Year Ended  31 December 2025 




## **TABLE OF CONTENTS** 

**03** 

Chairman’s Report 

Our Vision, **06** Mission and Values 

**09** CountryImpact 

**21** SustainableDevelopment Goals 

**05** 

**07** 

**16** 

**22** 

Reference and Administrative Details 

Trustees’ Report 

Financial Review 

Governance, Transparency and Trust 

Independent **23** Examiner’s Report 



**3** 

## **CHAIRMAN’S REPORT** 

## **For the Year Ended 31 December 2025** 

On behalf of the Board of Trustees, I am pleased to present the Annual Report of Seven Seeds CIO for the year ended 31 December 2025. 

The past year has been one of significant growth and development for the charity. Through the generosity of our supporters, the dedication of volunteers, and the commitment of our delivery partners, Seven Seeds CIO continued to provide humanitarian assistance to vulnerable communities affected by poverty, displacement, food insecurity, conflict, and other humanitarian challenges. 

During 2025, the charity supported programmes across Afghanistan, Bangladesh, Indonesia, Palestine, the Philippines, Sudan and Yemen. Through emergency relief, food and nutrition support, healthcare assistance, educational initiatives, and seasonal programmes, the charity sought to alleviate hardship while promoting dignity, wellbeing, and resilience within the communities it serves. 

The trustees recognise that delivering meaningful humanitarian impact requires not only compassion and generosity, but also strong governance, accountability, and responsible stewardship of resources. Throughout the year, the Board maintained oversight of the charity's activities, finances, risks, and compliance obligations. Trustees continued to strengthen governance arrangements, financial controls, reporting systems, and organisational processes to support the charity's growth and ensure that funds entrusted to us were used effectively and in accordance with donor intentions and charitable objectives. 

Financially, 2025 represented an important milestone for the charity. The continued support of donors and supporters enabled Seven Seeds CIO to expand its charitable activities and strengthen its organisational foundations. The trustees remain committed to ensuring that all funds are managed responsibly, transparently, and in furtherance of the charity's charitable purposes. 

As a charity delivering programmes through local partners, we recognise the importance of maintaining appropriate oversight and accountability. Trustees continue to strengthen due diligence, monitoring, and reporting arrangements to support effective programme delivery and ensure that charitable resources are used responsibly and for their intended purposes. 

The Board remains mindful of the increasingly complex humanitarian environment in which the charity operates. Ongoing conflicts, economic pressures, climate-related emergencies, and displacement continue to affect vulnerable populations across many parts of the world. In response, trustees remain committed to strengthening the charity's organisational resilience, safeguarding arrangements, governance systems, and capacity to respond effectively to humanitarian need. 



**4** 

As Chair, I would like to express my sincere gratitude to our donors, volunteers, delivery partners, supporters, fellow trustees and the staff. Their commitment, expertise, and generosity have enabled the charity to deliver humanitarian assistance to vulnerable individuals and communities across multiple countries. I would also like to thank the communities we serve for the trust they place in us and for the opportunity to support them during times of need. 

Looking ahead, Seven Seeds CIO will continue to strengthen its organisational capacity, deepen strategic partnerships, improve monitoring and reporting practices, and develop sustainable funding opportunities that enable the charity to maximise its humanitarian impact. The trustees remain committed to ensuring that Seven Seeds CIO operates with integrity, transparency, accountability, and a clear focus on delivering public benefit. 

## ABAbdulnoor 

Abdul Basit Abdulnoor Chair of Trustees For the Year Ended 31 December 2025 

PALESTINE CLOTHING DISTRIBUTION Our teams on the ground in Palestine distributed warm clothing to children in displaced encampments. 



## **REFERENCE AND ADMINISTRATIVE DETAILS** 

## **for the Year Ended 31 December 2025** 

## **TRUSTEES** 

## **REGISTERED OFFICE** 

A B Abdulnoor (appointed 8.1.26) HR Rahman (appointed 16.1.26) M A Hussain (appointed 16.1.26) 

543 Cable Street London E1W 3EN 

## **REGISTERED COMPANY NO.** 

## **REGISTERED CHARITY NO.** 

CE031808 (England and Wales) 

1202479 

## **INDEPENDENT EXAMINER** 

ACN Accountants 41 Orsett Road Grays Essex RM17 5DS 



**6** 

## **OUR VISION** 

**A world where every individual has care, opportunity and dignity regardless of circumstance.** 

## **OUR MISSION** 

**To serve the most vulnerable populations affected by poverty, crisis and displacement. We support orphans, widows, refugees and families in hardship through relief, recovery and sustainable development.** 

**Countries We Work In** 

- **Afghanistan Bangladesh Indonesia Palestine Philippines Sudan Yemen** 

## **OUR VALUES** 


**Compassion and Mercy. We respond to suffering with empathy and action.** 


**Justice and Fairness. We aim to reach those with the greatest need.** 


**Empowerment. We help people build secure and resilient futures.** 



**7** 

## **TRUSTEES REPORT** 

## **For the Year Ended 31 December 2025** 

The trustees present their report together with the financial statements of SEVEN SEEDS CIO for the year ended 31 December 2025. The financial statements have been prepared in accordance with the Charities Act 2011, the Charities SORP (FRS 102), and the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). 

## **OBJECTIVES AND ACTIVITIES** 

## **Charitable Objectives** 

The CIO exists for the public benefit to relieve poverty and financial hardship, advance education, promote health and wellbeing, and provide humanitarian relief. 

## **Activities and Achievements in 2025** 

During the year, SEVEN SEEDS CIO delivered humanitarian programmes aimed at alleviating poverty, reducing hardship, and supporting vulnerable communities affected by conflict, displacement, and food insecurity. Activities were delivered through trusted local partners. 

## **KEY ACHIEVEMENTS INCLUDED:** 



**----- Start of picture text -----**<br>
EMERGENCY HUMANITARIAN FOOD SECURITY MEDICAL AND<br>RELIEF FOR COMMUNITIES AND NUTRITION HEALTHCARE<br>FACING ACUTE CRISIS SUPPORT ASSISTANCE<br>EDUCATION-RELATED SEASONAL STRENGTHENING<br>SUPPORT FOR VULNERABLE HUMANITARIAN LOCAL<br>CHILDREN PROGRAMMES PARTNERSHIPS<br>**----- End of picture text -----**<br>


## **PROGRAMMES WERE DELIVERED IN:** 


**----- Start of picture text -----**<br>
AFGHANISTAN<br>PALESTINE<br>BANGLADESH<br>YEMEN PHILIPPINES<br>SUDAN<br>INDONESIA<br>**----- End of picture text -----**<br>


These activities delivered clear public benefit by addressing immediate humanitarian needs and supporting dignity and resilience. Seven Seeds CIO delivers many of its humanitarian programmes through carefully selected local partner organisations. Trustees recognise the importance of maintaining appropriate oversight of partner-delivered activities and continue to strengthen monitoring, reporting, and due diligence processes to ensure charitable funds are used effectively, responsibly, and for their intended purposes. 



**8** 

## **Significant activities** 

## **CONTRIBUTION TO THE UN SUSTAINABLE DEVELOPMENT GOALS (SDGS)** 

The trustees consider that the charity’s activities contributed to 






## **No Zero Health and Quality Reduced Poverty Hunger Wellbeing Education Inequalities** 

## **PUBLIC BENEFIT** 

The trustees have had due regard to the Charity Commission's guidance on public benefit. Through the delivery of humanitarian assistance, food security initiatives, healthcare support, educational programmes, and emergency relief activities, the charity directly supported individuals and communities experiencing poverty, displacement, food insecurity, and limited access to essential services. The trustees are satisfied that these activities delivered clear and measurable public benefit throughout the year. 

PALESTINE EDUCATION PROGRAMME Supports 500 children, through a dedicated team of 27 teachers and 2 sanitation workers. 



**9** 

## **Country Impact** 

## **PHILLIPPINES** 


The Philippines is highly vulnerable to recurrent natural disasters, including typhoons, flooding, and landslides, which disproportionately affect poor and conflict-affected communities in the south. These shocks regularly disrupt livelihoods, food security, and access to basic services, leaving families dependent on emergency assistance. 



## **QURBANI** 

1 Cow and 3 Goats 140 families in Zamboanga Province supported 



## **FLOOD RESPONSE** 

Emergency food assistance followed typhoon and flooding events in the Cebu region. 




**10** 

## **Country Impact** 

## **BANGLADESH** 


Bangladesh continues to face chronic poverty, high population density, and climate-related risks, alongside pressure on health and nutrition systems for vulnerable communities. Limited access to affordable healthcare and rising food insecurity remain significant challenges, particularly for low-income families. 


**----- Start of picture text -----**<br>
MEDICAL ASSISTANCE<br>Improving access to essential<br>medicine and healthcare services.<br>**----- End of picture text -----**<br>





**CATARACT OPERATIONS** Every year, thousands in Bangladesh lose vision due to untreated cataracts. 



**----- Start of picture text -----**<br>
BANGLADESH<br>FREE MEDICAL CARE<br>**----- End of picture text -----**<br>


In just 10 months, our team in Narayanganj, Central Bangladesh, has provided free medical care to 600 people who needed it most. 



**11** 

## **Country Impact** 

## **AFGHANISTAN** 


Years of conflict, economic collapse, and recurring natural disasters have left millions in Afghanistan facing acute food insecurity and humanitarian need. Earthquakes and displacement have further weakened already fragile coping mechanisms, particularly for orphaned and female-headed households. 



## **FOOD PACKS** 

300 emergency food packages were distributed following the earthquake in Kunar Province 



## **HOT MEALS** 

Alongside food packages, hot meals were prepared using locally sourced  ingredients. 

## AFGHANISTAN EARTHQUAKE RESPONSE 

In late 2025, our teams quickly mobilised in light of a powerful 6.0 magnitude earthquake that struck eastern Afghanistan. 



**12** 

## **Country Impact** 

## **YEMEN** 


Yemen remains one of the world’s most severe humanitarian crises, driven by prolonged conflict, economic deterioration, and the collapse of public services. Food insecurity and limited access to education continue to affect children and families across the country. 





## **EDUCATION CENTRE** 


**----- Start of picture text -----**<br>
FOOD<br>PACKS<br>**----- End of picture text -----**<br>


Emergency food parcels The Yemen education reached approximately centre provides safe 150 families (around 750 access to education for individuals) during  the vulnerable children and month of Ramadan orphans. 



## **BABY MILK** 

The Yemen education centre provides safe access to education for vulnerable children and orphans. 

## YEMEN 

## BREAD DISTRIBUTION 

Yemen is experiencing a catastrophic hunger crisis, with over half the population (around 18 million people) facing severe food insecurity. Our teams delivered bread to families in remote regions. 



**13** 

## **Country Impact** 

## **SUDAN** 


Ongoing conflict and displacement in Sudan have led to widespread food insecurity, loss of livelihoods, and limited access to essential services. Vulnerable populations, including internally displaced families, rely heavily on emergency food assistance to meet basic needs. 



## **FOOD PACKS** 

277 emergency and Ramadan food parcels supported approximately 1,387 individuals 

SUDAN 

FOOD DISTRIBUTION 

Sudan is facing a catastrophic hunger crisis, with millions of people across the country experiencing severe food insecurity. Our teams delivered bread to families in remote and hard-to-reach areas. 



**14** 

## **Country Impact** 

## **MALAYSIA** 


With over 25% of Malaysians in rural areas living below the poverty line, the need is urgent. By partnering with local organisations and leveraging community networks, these efforts aim to create sustainable change, ensuring that all Malaysians have the opportunity to thrive. Through collaboration and compassion, we can work towards a future where no one is left behind. 



**FOOD PACKS** Food parcels delivered to indigenous populations in island regions of Malaysia. 


**----- Start of picture text -----**<br>
MALAYSIA<br>**----- End of picture text -----**<br>



**----- Start of picture text -----**<br>
FOOD DISTRIBUTION<br>**----- End of picture text -----**<br>


Seven Seeds delivered vital aid to the Bajau people on the Malaysian island of Pulau Kulapuan an often overlooked community frequently cut off from government services. 



**15** 

## **Country Impact** 

## **PALESTINE** 

Palestine faces an acute humanitarian emergency due to prolonged blockade, repeated hostilities, and the destruction of civilian infrastructure. Severe shortages of food, water, healthcare, and shelter have left the population dependent on large-scale, life-saving humanitarian interventions. 



**FOOD PACKS** 

Emergency food parcels reached displaced Palestinian families across the Palestine Strip. **WATER DELIVERY** 



## **DRINKING WATER** 

Our teams on the ground delivered safe and clean drinking water to displaced Palestinian families. 



## **SHELTER TENTS** 

Over 90% of buildings in Palestine have been destroyed, our teams quickly mobilised to provide families with tents. 

## PALESTINE 

## BREAD DISTRIBUTION 

Palestine is experiencing a catastrophic hunger crisis, with virtually every Palestinian facing severe food insecurity. Bread in itself has become a luxury, our teams delivered this staple to displaced families. 



**16** 

## **FINANCIAL REVIEW** 

## **Financial position** 

During the year ended 31 December 2025, Seven Seeds CIO received a total income of £304,115 (2024: £7,741). Of the total income received,  £242,129 related to restricted funds and £61,986 was received as unrestricted funds. 

Total funds expended during the year amounted to £258,271 (2024: £0). This included £228,558 expended directly on charitable activities in furtherance of the charity's objectives. 

The cost of fundraising and operational activities amounted to £29,713 reflecting expenditure necessary to support programme delivery, governance, and compliance. All restricted funds were applied in accordance with donor restrictions during the year. Unrestricted funds were used to support operational capacity and ensure the effective management of the charity's activities. 

The trustees have reviewed the charity's financial position at the year end and consider it to be satisfactory. The trustees remain committed to maintaining financial stability ensuring appropriate oversight of funds, and supporting the continued delivery and development of the charity's humanitarian work. 

## **Reserves policy** 

The trustees have established a reserves policy whereby unrestricted funds not committed or designated are maintained at a level sufficient to enable the charity to continue operating as a going concern and to meet its ongoing obligations. The trustees aim to hold an appropriate level of unrestricted reserves to support core operational costs and provide flexibility in responding to unforeseen events or humanitarian need. 

The trustees review the level of unrestricted reserves regularly as part of their financial oversight and consider the reserves held at the year end to be adequate for the charity's current activities and risk profile. The trustees aim to maintain unrestricted reserves equivalent to between three and six months of core operating expenditure. This level is intended to provide financial stability, support cash flow requirements, and enable the charity to respond appropriately to unforeseen circumstances or humanitarian emergencies. 

## **Going concern** 

The trustees have considered the charity's ability to continue as a going concern and are satisfied that there are no material uncertaintiesthat may cast significant doubt on the charity's ability to continue in operational existence for the foreseeable future. 



**17** 

This assessment has been made taking into account the charity's financial position, anticipated income, expenditure commitments, and the principal risks facing the charity. Accordingly, the trustees continue to adopt the going concern basis in preparing the financial statements. 

## **FUTURE PLANS** 

As Seven Seeds CIO looks ahead, the trustees remain focused on delivering effective humanitarian assistance while strengthening the foundations needed to support sustainable growth. The charity's priorities for the coming period will be guided by humanitarian need, responsible stewardship of resources, and a continued commitment to public benefit. 

## **Key areas of focus include:** 

- **Strengthening Humanitarian Response:** The charity will continue to prioritise timely and responsible responses to humanitarian crises, ensuring support reaches vulnerable communities through trusted delivery partners. 

- **Developing and Strengthening Partnerships:** Seven Seeds CIO will deepen existing partnerships and establish new collaborations with local organisations to improve programme delivery, strengthen accountability, and enhance long-term impact. 

- **Enhancing Organisational Capacity:** Trustees will focus on strengthening internal systems, governance, and reporting processes to support the charity's growing activities and ensure continued compliance with regulatory requirements. 

- **Sustaining and Diversifying Funding:** Efforts will continue to strengthen fundraising activity and donor engagement, with a focus on building sustainable income streams that support both programme delivery and operational resilience. 

- **Improving Transparency and Impact Reporting:** The charity will continue to improve how it monitors, evaluates, and communicates the impact of its work, ensuring clear and proportionate reporting to stakeholders. The trustees are confident that these priorities will support Seven Seeds CIO in delivering meaningful humanitarian impact while maintaining strong governance and financial sustainability. 

## **STRUCTURE, GOVERNANCE AND MANAGEMENT** 

## **Governing document** 

The charity is a Charitable Incorporated Organisation and is governed by its constitution. The trustees are responsible for overall governance, strategic direction, and compliance. 

## **Trustees** 

The trustees are responsible for governance, strategy, and compliance. Day-to-day operations are delegated to the Chief Executive Officer, subject to appropriate oversight and reporting arrangements. 

## **Risk Management** 

The trustees regularly review risks, including: 

- Financial risk 

- Operational and delivery risk 

- Governance and compliance risk 

- Safeguarding risk 

- Reputational risk 

- External and environmental risk 

- Controls and mitigation measures are in place and proportionate to the CIO’s size and activities. 



**18** 

The trustees recognise safeguarding as a fundamental responsibility and remain committed to promoting the welfare and protection of beneficiaries, volunteers, staff, and others who may come into contact with the charity's activities. Safeguarding policies and procedures form part of the charity's wider risk management framework and are reviewed periodically. 

The trustees maintain a risk register which is reviewed regularly. Key controls include safeguarding policies, partner due diligence procedures, financial controls and expenditure approval processes, monitoring of overseas programme delivery, and regular financial reporting. Where activities are delivered through local partners, trustees seek appropriate evidence of expenditure and programme delivery to support accountability, transparency, and effective stewardship of charitable funds. Approved by order of the board of trustees on 5 June 2026 and signed on its behalf by: 

## ABAbdulnoor 

## Abdul Basit Abdulnoor 

Chair of Trustees 

For the Year Ended 31 December 2025 

## EGYPT 

## PROSTHETIC LIMBS PROJECT 

Providing advanced prosthetic limbs and comprehensive rehabilitation support to Palestinian amputees currently receiving treatment in Egypt. 



**19** 

## **Country Impact** 

## **STORIES OF IMPACT** 


Families affected by displacement accessed food, water, and medical support, restoring dignity and stability during crisis. Medical assistance enabled individuals to receive essential treatment and medicines when healthcare access was limited. Names have been redacted and faces blurred to protect dignity and privacy. 

## PALESTINE 

“WE HAVE NOTHING LEFT...” Whilst distributing emergency shelter tents to displace families in Palestine, our teams heard the testimonies of many mothers roaming the desolated streets looking for food and a tent for their young families. 

SUDAN RELIEF IN EVERY PARCEL As food insecurity worsened in Sudan, this intervention provided essential food parcels to vulnerable families, helping meet basic nutritional needs during a time of crisis. 



**20** 

## **Programme Spend by Country (2025)** 

## **FINANCIAL SNAPSHOT** 

## CHARITABLE ACTIVITIES 

£258,271 

Palestine Yemen Sudan 

Bangladesh Phillippines Indonesia Afghanistan 





**21** 

## **United Nations** 

## **SUSTAINABLE DEVELOPMENT GOALS** 

**There are 17 SDGs and 169 targets in total.** 


During 2025, Seven Seeds CIO supported tens of thousands of vulnerable individuals across crisis-affected regions through programmes focused on food security, water, healthcare, education, shelter, and emergency relief. 

**OUR PROJECTS SUPPORT SEVERAL GOALS INCLUDING:** 




**Zero Hunger Health and Quality Wellbeing Education** 


**Clean water and sanitation** 


**Reduced Inequalities** 


**Community Stability and Resilience** 


**Sustainable development and livelihoods** 


**Peace, justice and strong institutions** 



**22** 

## **GOVERNANCE, TRANSPARENCY AND TRUST** 

Seven Seeds CIO is committed to strong and transparent governance. As a member of the National Council for Voluntary Organisations we follow recognised standards in charity leadership, safeguarding, financial management and ethical practice. 


Our trustees oversee strategy, financial stewardship and risk management. Their role ensures that every donation is used responsibly and that all activities support our charitable purpose. Good governance guides our decisions and strengthens the impact of our work. Seven Seeds CIO is a member of the Fundraising Regulator, the National Council for Voluntary Organisations (NCVO), and the Information Commissioner’s Office (ICO). 


## **LOOKING AHEAD...** 

**In 2026, Seven Seeds CIO will continue to strengthen partnerships, deliver responsive humanitarian assistance, and improve how impact is captured and communicated.** 




**23** 

## **INDEPENDENT EXAMINER’S REPORT** 

## **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 Association of Chartered Certified Accountants, which is one of the listed bodies. 

For the Year Ended 31 December 2025 

I report to the trustees on my examination of the accounts of SEVEN SEEDS CIO for the year ended 31 December 2025. 

## **Responsibilities and Basis of Report** 

As the charity’s trustees, you are responsible for the preparation of the accounts in accordance with the Charities Act 2011. 

I report in respect of my examination carried out under section 145 of the Charities Act 2011 and the Directions given by the Charity Commission. 

## **Independent Examiner’s Statement** 

I have completed my examination. No matters have come to my attention which give me cause to believe that: 

1. Accounting records were not kept in accordance with section 130 of the Charities Act 2011; or 

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

3. The accounts do not comply with the applicable requirements of the Charities Act 2011. 

I have no concerns and no other matters to which attention should be drawn. 


Abdullah Al-Mamun FCCA 

ACN Accountants 41 Orsett Road Grays Essex RM17 5DS 



**24** 

|-<br>Raising funds<br>**Charitable activities**<br>Emergency Relief<br>Education<br>Food & Nutrition<br>Medical Relief<br>Seasonal Programmes<br>Donations and legacies<br>Total funds brought forward<br>3<br>4<br>Notes<br>2<br>32,273<br>32,101<br>27,685<br>2,028<br>-<br>-<br>-<br>29,713<br>(172)<br>Unrestricted<br>fund<br>£<br>61,986<br>13,571<br>13,571<br>-<br>156,133<br>11,128<br>31,840<br>6,750<br>22,707<br>228,558<br>Restricted<br>funds<br>£<br>242,129<br><br>**Total**<br>**EXPENDITURE ON**<br>**RECONCILIATION OF FUNDS**<br>**NET INCOME/(EXPENDITURE)**<br>**INCOME AND ENDOWMENTS FROM**<br>**TOTAL FUNDS CARRIED FORWARD**|31.12.25<br>Total<br>funds<br>£<br>304,115<br>27,685<br>45,844<br>45,672<br>158,161<br>11,128<br>31,840<br>6,750<br>22,707<br>258,271<br>(172)<br>500<br>31.12.24<br>Total<br>funds<br>£<br>7,741<br>261<br>7,674<br>-<br>-<br>-<br>-<br>8,174<br>(433)<br>(172)|31.12.25<br>Total<br>funds<br>£<br>304,115<br>27,685<br>45,844<br>45,672<br>158,161<br>11,128<br>31,840<br>6,750<br>22,707<br>258,271<br>(172)<br>500<br>31.12.24<br>Total<br>funds<br>£<br>7,741<br>261<br>7,674<br>-<br>-<br>-<br>-<br>8,174<br>(433)<br>(172)|
|---|---|---|
|||261<br><br>(433)<br>(172)|



The financial statements were approved by the Board of Trustees and authorised for issue on 5 June 2026 and were signed on its behalf by: 

## ABAbdulnoor 

Abdul Basit Abdulnoor Chair of Trustees 



**25** 

|||||31.12.25|31.12.24|
|---|---|---|---|---|---|
|||Unrestricted|Restricted|Total|Total|
|||fund|funds|funds|funds|
||Notes|£|£|£|£|
|**CURRENT ASSETS**||||||
|Cash at bank||33,301|13,571|46,872|328|
|**CREDITORS**||||||
|Amounts falling due within one|8|(1,200)|-|(1,200)|(500)|
|year||||||
|**NET CURRENT ASSETS/(LIABILITIES)**||32,101|13,571|45,672|(172)|
|**TOTAL ASSETS LESS CURRENT LIABILITIES**||32,101|13,571|45,672|(172)|
|**NET ASSETS/(LIABILITIES)**||32,101|13,571|45,672|(172)|
|**FUNDS**|9|||||
|Unrestricted funds||||32,101|(172)|
|Restricted funds||||13,571|-|
|**TOTAL FUNDS**||||45,672|(172)|



The financial statements were approved by the Board of Trustees and authorised for issue on 5 June 2026 and were signed on its behalf by: 

## ABAbdulnoor 

Abdul Basit Abdulnoor Chair of Trustees 



**26** 

## **1. ACCOUNTING POLICIES** 

Prepared in accordance with the Charities SORP (FRS 102), FRS 102, and the Charities Act 2011. 

## **Income** 

All income is recognised in the Statement of Financial Activities once the Charity charityhas entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. 

## **Expenditure** 

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the Charitycharity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. 

## **Taxation** 

The charity is exempt from corporation tax on its charitable activities. 

## **Fund accounting** 

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

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. 

## **2. DONATIONS AND LEGACIES** 

## **3.** 

|**DONATIONS AND LEGACIES**|||
|---|---|---|
||31.12.25|31.12.24|
||£|£|
|Gifts|-||
|Donations|304,115|7,741|
||304,115|7,741|
|**RAISING FUNDS**|||
|**Raising donations and legacies**|||
||31.12. 25|31.12.24|
||£|£|
|Support costs|27,685|500|





**27** 

## **4. CHARITABLE ACTIVITIES COSTS** 

|**CHARITABLE ACTIVITIES COSTS**||
|---|---|
||Direct|
||Costs|
||£|
|Emergency Relief|158,161|
|Education|11,128|
|Food & Nutrition|31,840|
|Medical Relief|6,750|
|Seasonal Programmes|22,707|
||230,586|



## **5. SUPPORT COSTS** 

||Management|Finance|Information<br>technology|Governance<br>costs|Totals|
|---|---|---|---|---|---|
||£|£|£|£|£|
|Raising donations|14,207|12,243|35|1,200|27,685|
|and legacies||||||



## **6. TRUSTEES' REMUNERATION AND BENEFITS** 

There were no trustees' remuneration or other benefits for the year ended 31 December 2025 nor for the year ended 31 December 2024. 

## **Trustees' expenses** 

There were no trustees' expenses paid for the year ended 31 December 2025 nor for the year ended 31 December 2024. 

## **7. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES** 

||Unrestricted|Restricted|Restricted|Total|
|---|---|---|---|---|
||fund|funds||funds|
||£|£||£|
|**INCOME AND ENDOWMENTS FROM**|||||
|Donations and legacies|7,741||-|7,741|
|**EXPENDITURE ON**|||||
|Raising funds|500||-|500|
|**Charitable activities**|||||
|Emergency Relief|7,674||-|7,674|
|**Total**|8,174||-|8,174|
|**NET INCOME/(EXPENDITURE)**|(433)|-||(433)|
|**RECONCILIATION OF FUNDS**|||||
|Total funds brought forward|261|-||261|
|**TOTAL FUNDS CARRIED FORWARD**|(172)|-||(172)|





**28** 

|**8.**|**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**|**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**||||||
|---|---|---|---|---|---|---|---|
||||||31.12. 25|31.12.24||
||||||£|£||
||Accrued expenses||||1,200|500||
|**9.**|**MOVEMENT IN FUNDS**|||||||
||||||Net|||
||||||movement|At||
||||At 1.1.25||in funds|31.12.25||
||||£||£|£||
||**Unrestricted funds**|||||||
||General fund||(172)||32,273|32,101||
||**Restricted funds**|||||||
||Seasonal Programme|||-|13,571|13,571||
||**TOTAL FUNDS**||(172)||45,844|45,672||
||Net movement in funds, included in the above are as follows:|||||||
|||Incoming|||Resources|Movement||
|||resources|||expended|in funds||
||||£||£|£||
||**Unrestricted funds**|||||||
||General fund|61,986|||(29,713)|32,273||
||**Restricted funds**|||||||
||Emergency Relief|156,133|||(156,1 33)||-|
||Education||17,878||(17,878)||-|
||Food & Nutrurition||31,840||(31,840)||-|
||Seasonal Programme|36,278|||(22,707)|13,571||
|||242,129|||(228,558)|13,571||
||**TOTAL FUNDS**|304,115|||(258,271)|45,844||
||**Comparatives for movement in funds**|||||||
||||||Net|||
||||||movement|At||
||||At 1.1.24||in funds|31.12.24||
||||£||£|£||
||**Unrestricted funds**|||||||
||General fund||261||(433)|(172)||
||**TOTAL FUNDS**||261||(433)|(172)||





**29** 

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

||Incoming|Resources|Movement|
|---|---|---|---|
||resources|expended|in funds|
||£|£|£|
|**Unrestricted funds**||||
|General fund|7,741|(8,174)|(433)|
|**TOTAL FUNDS**|7,741|(8,174)|(433)|



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

|||Net||
|---|---|---|---|
|||movement|At|
||At 1.1.24|in funds|31.12.25|
||£|£|£|
|**Unrestricted funds**||||
|General fund|261|31,840|32,101|
|**Restricted funds**||||
|Seasonal Programme|-|13,571|13,571|
|**TOTAL FUNDS**|261|45,411|45,672|



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

||Incoming|Resources|Movement|
|---|---|---|---|
||resources|expended|in funds|
||£|£|£|
|**Unrestricted funds**||||
|General fund|69,727|(37,887)|31,840|
|**Restricted funds**||||
|Emergency Relief|156,133|(156,1 33)|-|
|Education|17,878|(17,878)|-|
|Food & Nutrurition|31,840|(31,840)|-|
|Seasonal Programme|36,278|(22,707)|13,571|
||242,129|(228,558)|13,571|
|**TOTAL FUNDS**|311,856|(266,445)|45,411|



## **10. RELATED PARTY DISCLOSURES** 

There were no related party transactions for the year ended 31 December 2025. 





## Contact 

**Seven Seeds CIO** www.sevenseeds.org.uk 020 8088 3777 support@sevenseeds.org.uk Registered Charity No: 1202479 uksevenseeds sevenseeds_uk sevenseedsuk