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2025-03-31-accounts

eCharity registration number 1207485

THE MUSTARD SEED CIO ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

1

THE MUSTARD SEED CIO

LEGAL AND ADMNISTRATIVE INFORMATION

Trustees Mary Anne Theresa Pavy Roban
Robert Bradshaw
Natasha Ruddock
Geraldine Moore
Owen Moore
Lynda Hodder
Registered office 168 Tyndale Crescent
Birmingham
B43 7HU
Charity number 1207485
Independent examiner Erdingsworth Business & Tax Advisors Ltd
Unit 3 Cuckoo Wharf
427 Lichfield Road
Birmingham
B6 7SS

2

THE MUSTARD SEED CIO

CONTENTS

Page
Independent examiner’s report 1
Trustees Report 2
Statement of financial activities 10
Balance sheet 11
Notes to the financial statements 12- 17

3

THE MUSTARD SEED CIO

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF THE MUSTARD SEED CIO

I report to the trustees on my examination of the financial statements of The Mustard Seed CIO (the Charity) for the year ended 31 March 2025.

Responsibilities and basis of report

As the trustees of the Charity (and its directors for the purposes of Company Law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 (the 2006 Act).

Having satisfied myself that the financial statements of the Charity are not required to be audited under Part 16 of the act 2006 Act and are eligible for independent examination, I report in respect of my examination of the Charity’s financial statements conducted under section 145 of the Charities Act 2011 (the 2011 Act). In conducting my examination, I have followed all the applicable directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner’s statement

Since the Charity’s gross income exceeded £25,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Association of Accounting Technicians (AAT), which is one of the listed bodies.

I have completed my examination. I confirm that no 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 Charity as required by section 386 of the 2006 Act: or

  2. the financial statements do not accord with these records; or

  3. the financial statements do not comply with the accounting requirements of section 396 of the Act 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; or

  4. 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 preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Ireland (FRS 102).

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 to enable a proper understanding of the financial statements to be reached.

Erdingsworth Business & Tax Advisors Ltd

Unit 3 Cuckoo Wharf 427 Lichfield Road Birmingham B6 7SS

Dated: 17[th] March 2026

1

THE MUSTARD SEED CIO

TRUSTEES REPORT

FOR THE YEAR ENDED 31 MARCH 2025

The trustees present their annual report and financial statements of the charity for the year ended 31 March 2025. The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity’s trust deed, the Charities Act 2011, and the 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 2015).

The board of trustees are satisfied with the performance of the charity during the year and the position on 31 March 2025 and consider that the charity is in a strong position to continue its activities during the coming year, and the charity’s assets are adequate to fulfil its obligations.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Structure, governance, and management

a. Constitution

The Mustard Seed CIO is a Charitable Incorporated Organisation (CIO) registered with the with the Charity Commission in England and Wales and governed by the board of Trustees. The minimum shall be three.

The trustees who have served during the year can be seen above. None of the trustees has any beneficial interest in the company.

2

THE MUSTARD SEED CIO

TRUSTEES REPORT (INCLUDING DIRECTORS’ REPORT) FOR THE YEAR ENDED 31 MARCH 2025

b. Recruitment and appointment of trustees

Individuals over the age of 18 years, who are interested in furthering the work of the charity and are not paid or volunteer workers (currently or in the past) of the charity can apply to be a Trustee / Director (Trustee) of the company.

The process starts with receipt of their expression of interest. Our Chair contacts the candidate to give details about the role and explain the next steps. A panel made up of two Trustees and the Company Secretary oversee an interview process. Should the panel feel, the candidate should be recommended to the Board, references are sought. When references are received the panel makes a proposal to the Board. The Board votes to accept the new Trustee, it must be unanimous.

Trustees recruited following this process are automatically given company membership. The Board shall elect from its number a Chair and Treasurer and may elect one of its number to Vice Chair.

New trustees are briefed on their legal obligations under charity and company law, the content of the Memorandum and Articles of Association, the committee and decision-making processes, the business plan, and the recent financial performance of the charity. They also meet key employees and other trustees. Trustees are encouraged to attend appropriate external training events where these will facilitate the understanding of their role.

3

THE MUSTARD SEED CIO

TRUSTEES REPORT (INCLUDING DIRECTORS’ REPORT)

FOR THE YEAR ENDED 31 MARCH 2025

c. Organisational structure and decision-making policies

The Mustard Seed CIO is a Charitable Incorporated Organisation (CIO), registered with the Charity Commission in England and Wales and governed by the Board of Trustees.

Pay and Remuneration of Key Management Personnel

The trustees consider that the board of trustees and the senior management team (SMT) comprise the key management personnel of the charity. The charity’s senior management team are all paid in accordance with a published scale of grades used in the voluntary sector. Any increases to these published grades are approved by the trustee board. The chief executive's salary is reviewed and approved by the trustee board separately but in line with the policy set out above.

Key risks and Uncertainties

The trustees having had consideration to and mindful of the risk factors for the charity identify the following:

4

THE MUSTARD SEED CIO

TRUSTEES REPORT (INCLUDING DIRECTORS’ REPORT) FOR THE YEAR ENDED 31 MARCH 2025

Factors that are likely to affect the financial performance or position in 2024/25 and further years:

5

THE MUSTARD SEED CIO

TRUSTEES REPORT (INCLUDING DIRECTORS’ REPORT) FOR THE YEAR ENDED 31 MARCH 2025

OBJECTS

Our main objectives for the year have been developing our service so that it really meets the needs of the people we are trying to support. Key activities have included:

HOW OUR ACTIVITIES DELIVER PUBLIC BENEFIT

Our main activities and who we try to help are described below. All our charitable activities focus on providing the advice people need for the problems they face and are undertaken specifically to provide public benefit. The board of trustees have had due regard to the Charity Commission guidance on public benefit and have complied with the duty in section 4 of the Charities Act 2011.

ACHIEVEMENTS AND PERFORMANCE

The Mustard Seed has continued to provide church fellowship to our Christian congregation by providing Sunday services to encourage and teach the Christian faith and worship.

We meet weekly for prayer meeting and bible study in person or on Zoom. We provide pastoral care to our local community and outreach to the wider community who would like to find out about Christianity.

In November 2024 we merged with Victory Outreach Church Birmingham who now fulfil the spiritual and church fellowship of Mustard Seed.

Tomorrow’s Men football club project takes place every Saturday afternoon. This is managed by a team of several volunteers.

There are 40 boys on the register from different ethnic backgrounds and faiths. This service is advertised and also word of mouth from family to family. We have a coach that has completed courses and a qualified mentor. This benefits the public by providing community cohesion, promotes physical health, and mental well-being.

We also provide bereavement counselling for those that need it. The counsellor is qualified to a level 5 and is registered with the B.A.C.P. This is a free service and adds to the team by helping the individual’s well-being.

The trustees have had a number of meetings to discuss the way forward and research into the needs of our multi-cultural community. Trustees are confident the charity has the necessary funding and resources required.

We continue to provide church fellowship to the congregation, this includes Sunday services, prayer times, bible study, and pastoral care.

Tomorrow’s men football club project continues to grow with the support from volunteers and parents

6

THE MUSTARD SEED CIO

TRUSTEES REPORT (INCLUDING DIRECTORS’ REPORT) FOR THE YEAR ENDED 31 MARCH 2025

At present we feel that we are meeting the needs of our multi-cultural community.

A qualified counsellor is also working with the team and this service is free.

7

THE MUSTARD SEED CIO

TRUSTEES REPORT (INCLUDING DIRECTORS’ REPORT) FOR THE YEAR ENDED 31 MARCH 2025

FINANCIAL REVIEW

The availability of funding in the charity sector remains difficult in a period of austerity. The charity is focused on providing added value to its funders from a base of sound monetary management and ensuring that our services remain relevant to the strategic objectives of stakeholders at local and national level.

The charity is working hard to deliver a cost-effective service that genuinely meets the needs of our clients. It remains a challenging prospect to meet the increasing demand with significantly reduced funding resources.

In the reporting period, the charity had a total income of £34,087 and expenditure of £23,605. At the year end the charity’s total funds stand at £10,482.

Principal Funding Sources

The total income for the year of £34,087 represents a good first year.

We are especially grateful to the members of the public who have generously donated money to our service over the year.

Investment Policy

As required in its Memorandum, paragraph 4.17, in furtherance of its objects, and for no other purposes, the Company has the power to invest or deposit funds in any lawful manner (but to invest only after obtaining professional advice and having regard to the suitability of investments and the need for diversification).

Reserves Policy

The Mustard Seed CIO is required to ensure that free monies are available in each fiscal year to meet any foreseeable contingency. The trustees consider that it would be prudent to set aside an amount of £1,000 in reserves to cover operating expenditure . This is reviewed on a quarterly basis.

Going Concern

After making further appropriate enquiries, the Trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the near future. For this reason, they continue to adopt the going concern basis in preparing the financial statements.

8

THE MUSTARD SEED CIO

TRUSTEES REPORT (INCLUDING DIRECTORS’ REPORT) FOR THE YEAR ENDED 31 MARCH 2025 FUTURE PLANS

The trustee board prioritises managing the charity to meet its aims and objectives to provide public benefit. The charity will build on the work completed in the previous fiscal year to develop diversified funding streams to increase sustainability and enable us to build diverse services that are responsive to the needs of our community. We are looking at opening a community coffee shop on the main road in our community to further connect with the community.

The charity continues to work to deliver excellence in all that we do. We strive to continue to help others and help to address some of the major societal issues.

During the year 2024/2025, we will continue to review and improve our internal monitoring processes so that we clearly understand our services and how we continue to benefit others and aiming to achieve more to make positive change for our supporters and funders.

The annual report was approved by the trustees of the charity on 17[th] March 2026 and signed on behalf by ………………..

Mary Roban

Chair of Trustees

9

THE MUSTARD SEED CIO

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025

Notes
Income from
Income from charitable
activities
3
Total Income
Expenditure on:
Charitable activites
4
Net income for the year/
Net movement in funds
Fund balances at 1 April 2024
Fund balances at 31 March
2025		 Unrestricted
funds
2025
£
34,087
34,087
23,605
10,482
-
10,482		 Total
2025
£
34,087
34,087
23,605
10,482
-
10,482

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.

10

THE MUSTARD SEED CIO

BALANCE SHEET AS AT 31 MARCH 2025

Notes
Fixed assets
Tangible assets
5
Current assets
Cash at bank and in hand
Other debtors
6
Creditors: amounts falling due within
one year
7
Net current assets
Total assets less current liabilities
Income funds
Unrestricted funds
General unrestricted funds		 £
£
769
4,921
5,335
10,256
543
9,713
10,482
10,482
10,482
10,482
2025		 £
£
769
4,921
5,335
10,256
543
9,713
10,482
10,482
10,482
10,482
2025
10,256
543
10,482
10,482
10,482
10,482

The charity is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2025.

The trustees acknowledge their responsibilities for complying with the requirements of the Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the charity to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime.

The financial statements were approved by the trustees on 17[th] March 2026

………………………….. Mary Roban Trustee

11

THE MUSTARD SEED CIO

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting Policies

Charity Information

The Mustard Seed CIO is a Charity registered in England and Wales. The registered office is 168 Tyndale Crescent, Birmingham, B43 7HU

1.1 Accounting convention

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the near 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.

1.4 Income

Income is recognised when the Charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the Charity has been notified of the donation unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of donation.

Legacies are recognised on receipt or otherwise if the Charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

12

THE MUSTARD SEED CIO

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting Policies (continued)

1.5 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated based on time spent, and depreciation charges are allocated on the portion of the assets use.

1.6 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised to write off the cost or valuation of assets less their residual values over their useful lives on the following basis.

Equipment 20% straight line

1.7 Impairment of fixed assets

At each reporting end date, the Charity reviews the carrying amount of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss (if any).

1.8 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.9 Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operation from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities.

Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

13

THE MUSTARD SEED CIO

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

1.10 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employees’ services are received.

Termination benefits are recognised immediately as an expense when the Charity is demonstrably committed to terminate the employment of any employee or to provide termination benefits.

1.11 Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2 Critical accounting estimates and judgements

In the application of the Charity’s accounting policies, the trustees are required to make judgments, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that, or in the period of the revision and future periods where the revision affects both current and future periods.

14

THE MUSTARD SEED CIO

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

3 Donations and legacies

Donations and gifts
Legacies receivable
Donations and gifts
Church offerings and legacies		 Unrestricted
funds
2025
£
34,087
-
34,087
34,087
34,087

4 Charitable activities

Staff costs
Office premises and
other costs
Governance costs
Staff and training
Analysis by fund
Unrestricted funds		 Projects
Total
2025
2025
£
£
-
-
22,096
22,096
818
818
691
691
23,605
23,605
23,605
23,605
23,605
23,605

15

THE MUSTARD SEED CIO

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

5
Tangible fixed assets
Cost
At 1 April 2024
Additions
At 31 March 2025
Depreciation and Impairment
At 1 April 2024
Depreciation charged in year
At 31 March 2025
Carrying amount
At 31 March 2025
At 31 March 2024		 Equipment
Total
£
£
-
-
769
769
769
769
-
-
-
-
-
-
769
769
-
-

16

THE MUSTARD SEED CIO

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

6
Debtors: amounts falling due within one year
7
Creditors: amounts falling due within one year
Tomorrows Men
Other debtors
Other creditors
Accruals and deffered income		 2025
£
5,000
335
5,335
2025
£
243
300
543

8 Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.

9 Related party transactions

There were no disclosable related party transactions during the year (2024: £nil).

10 Independent examination

The remuneration paid to the independent examiner was £300 (2024: Nil).

17

Issuer

Erdingsworth Business & Tax Advisors Ltd

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