Charity Registration Number : 1208289
JOURNEY'S MERCY
A CHARITABLE INCORPORATED ORGANISATION (CIO) TRUSTEES’ REPORT
AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
JOURNEY'S MERCY
CONTENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
| Legal and Administrative Information | ........................................................................................ | 1 |
|---|---|---|
| Trustees' Report | ........................................................................................ | 2 - 3 |
| Statement of Financial Activities | ........................................................................................ | 4 |
| Balance Sheet | ........................................................................................ | 5 |
| Notes to the Financial Statements | ........................................................................................ | 6 - 7 |
JOURNEY'S MERCY
LEGAL AND ADMINISTRATIVE INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2025
Trustees Mr Lands Gladstone Hayden Mrs Dawn Walker Miss Shirley Mae Hayden Charity Number 1208289 Registered Office 21 Rosslyn Road Sutton Coldfield B76 1HE Bankers Metro Bank 21 Rosslyn Road Sutton B76 1HE
Page 1 of 7
JOURNEY'S MERCY
TRUSTEES' REPORT
FOR THE YEAR ENDED 30 SEPTEMBER 2025
The trustees present their annual report and financial statements for the year ended 30 September 2025.
Trustee's report and financial statements
The trustees present their annual report together with the financial statements of Journey’s Mercy for the year ended 30 September 2025. Journey’s Mercy is a Charitable Incorporated Organisation (CIO) registered with the Charity Commission for England and Wales (Charity No. 1208289).
The financial statements have been prepared in accordance with:
the Charities Act 2011
the Charitable Incorporated Organisations (General) Regulations 2012
Accounting and Reporting by Charities: Statement of Recommended Practice (SORP) FRS 102 (effective 1 January 2019)
FRS 102 (The Financial Reporting Standard applicable in the UK and Republic of Ireland)
Structure, Governance and Management
Journey’s Mercy is a Charitable Incorporated Organisation (CIO). The charity is governed by its constitution dated 16 May 2024.
The trustees who served during the year and up to the date of approval of these financial statements were:
Mr Lands Gladstone Hayden (appointed 16/05/2024)
Mrs Dawn Walker (appointed 16/05/2024)
Miss Shirley Mae Hayden (appointed 16/05/2024)
Trustees are appointed in accordance with the provisions of the CIO constitution.
Objectives and Activities
The objects of the CIO, as set out in its constitution, are:
“To relieve poverty among people who are homeless, facing homelessness, or rough sleeping in Birmingham and the surrounding area by providing advocacy and signposting to relevant services, offering short‑term emergency accommodation, giving ongoing support after accommodation is secured, and encouraging independent living through trusted relationships.”
In furtherance of these objects, the charity aims to
support individuals experiencing homelessness
- provide emergency assistance where possible
work with local agencies to improve access to accommodation and support services
- build trusted relationships that promote long‑term independence
During this first year of operation, the charity focused on establishing governance, opening its bank account, registering with HMRC for Gift Aid, and preparing for future service delivery.
Achievements and Performance
The charity received initial donations and Gift Aid income totalling £2,450.
No charitable activities were delivered during the year as the CIO was in its initial setup phase.
Reserves Policy
Given the charity’s early stage of operation, the trustees aim to build unrestricted reserves sufficient to cover at least three months of planned charitable activity. The current level of reserves reflects the charity’s limited activity during the year.
Trustee's responsibilities statement
Page 2 of 7
The trustees are responsible for preparing the Trustees’ Report and financial statements in accordance with the Charities Act 2011 and applicable accounting standards.
The trustees must:
-
select suitable accounting policies and then apply them consistently;
-
make judgements and estimates that are reasonable and prudent;
-
follow the Charities SORP (FRS 102)
-
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
-
keep proper accounting records safeguard the assets of the charity
Public Benefit Statement
The trustees confirm that they have complied with their duty under section 17 of the Charities Act 2011 to have due regard to the Charity Commission’s guidance on public benefit.
This report was approved by the trustees and signed on its behalf by:
Mr Lands Gladstone Hayden,Mrs Dawn Walker,Miss Shirley Mae Hayden Trustees
Date : 27 July 2026
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JOURNEY'S MERCY
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 30 SEPTEMBER 2025
| Recommended categories by activity Notes Income and endowments from: Donations and legacies 2 Total Expenditure on: Charitable activities 3 Other 4 Total Net income/(expenditure) Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward |
Unrestricted funds £ 2,450.00 2,450.00 2,400.00 4,848.90 7,248.90 (4,798.90) (4,798.90) - (4,798.90) |
Total Funds 2025 £ 2,450.00 |
|---|---|---|
| 2,450.00 | ||
| 2,400.00 4,848.90 |
||
| 7,248.90 | ||
| (4,798.90) | ||
| (4,798.90) - |
||
| (4,798.90) |
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JOURNEY'S MERCY
BALANCE SHEET
FOR THE YEAR ENDED 30 SEPTEMBER 2025
| Recommended categories by activity Notes Current assets Cash at bank and in hand 5 Total current assets Creditors: amounts falling due within one year 6 Net current liabilities Total net liabilities Funds of the Charity Unrestricted funds 7 Restricted funds 7 Endowment funds 7 Total funds |
Total Funds 2025 £ 7,323.36 7,323.36 12,122.26 (4,798.90) |
|---|---|
| (4,798.90) | |
| (4,798.90) - - |
|
| (4,798.90) |
The trustees acknowledge their responsibility for ensuring that the charity keeps proper accounting records and for preparing financial statements that comply with charity law.
These financial statements have been prepared in accordance with the Charities Act 2011, the Charitable Incorporated Organisations (General) Regulations 2012, and the Charities SORP (FRS 102). The financial statements were approved by the trustees on 27 July 2026 and signed on its behalf by:
Mr Lands Gladstone Hayden,Mrs Dawn Walker,Miss Shirley Mae Hayden Trustees
Date : 27 July 2026
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JOURNEY'S MERCY
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
Charity for Journey's Mercy is a Charitable Incorporated Organization (CIO) in Charity Commission for England and Wales. The registered office is 21 Rosslyn Road, Sutton, Coldfield, B76 1HE.
1. Accounting Policies
The principal accounting policies adopted by the Charity, which is a public benefit entity, in the preparation of the accounts are as follows.
1.1 Basis of preparation
These accounts have been prepared under the historical cost convention, as modified by the inclusion of charitable properties and fixed asset investments and investment properties at valuation.
These accounts have been prepared in accordance with “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)” (effective 1 January 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.
These accounts are presented in pounds sterling and rounded to the nearest pound.
1.2 Going concern
The Trustees have prepared financial projections, taking into consideration the current economic conditions and have, at the time of approving these accounts, a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the accounts.
During the financial year, the charity identified an incident of financial fraud resulting in a direct financial loss of £4,849 and a secondary liability of £12,122 owed to HM Revenue & Customs (HMRC) in respect of invalid Gift Aid claims.
As a result of this incident, the charity’s free financial reserves have been reduced to a deficit of £4,798. To mitigate the impact on core services, the trustees immediately took action to control non-essential expenditure and secure emergency funding. The charity is looking at entering into a formal Time to Pay (TTP) repayment agreement with HMRC under which the £12,122 liability will be settled via monthly instalments.
The trustees are conducting a thorough review of internal financial procedures. Enhanced controls are being implemented which include:
Dual authorisation requirements for all major bank transfers and payments Independent verification of all Gift Aid claims prior to submission
2. Income from Donations and Legacies
| Analysis Donation and gifts Gift Aid Total 3. Expenditure on Charitable Activities Analysis Vehicle repair and servicing Total |
Unrestricted funds £ 250.00 2,200.00 2,450.00 Unrestricted funds £ 2,400.00 2,400.00 |
Total funds 2025 £ 250.00 2,200.00 |
|---|---|---|
| 2,450.00 | ||
| Total funds 2025 £ 2,400.00 |
||
| 2,400.00 |
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4. Other Expenditure
| 4. Other Expenditure | |||
|---|---|---|---|
| Unrestricted funds | Total funds 2025 | ||
| Analysis | £ | £ | |
| Loss Due to Fraud | 4,848.90 | 4,848.90 | |
| Total | 4,848.90 | 4,848.90 | |
| 5. Cash at bank and in hand | |||
| Analysis | Total funds 2025 | ||
| £ | |||
| Metro Bank | 7,323.36 | ||
| Total | 7,323.36 | ||
| 6. Creditors: Amounts falling due within one year | |||
| Analysis of Creditors | Total funds 2025 | ||
| £ | |||
| Other creditors | 12,122.26 | ||
| Total | 12,122.26 | ||
| 7. Charity funds | |||
| 7.1 Details of material funds held and movements during the CURRENT reporting period | |||
| Fund names | Income | Expenditure | Fund balances carried forward |
| £ | £ | £ | |
| Unrestricted funds | |||
| Total | 2,450.00 | 7,248.90 | (4,798.90) |
7.1 Details of material funds held and movements during the CURRENT reporting period
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