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2021-12-31-accounts

Trustees[’] Annual Report and Financial Statements 2021 For the year ending 31 December 2021

Registered charity 1079358 Company registration number 3916496 Unit 2 Sheene Road, Bedminster, Bristol BS3 4EG www.motivation.org.uk 0117 966 0398

~~Following training by Motivation, wheelchair service staff at a partner organisation in Ladakh, India, assemble a Motivation wheelchair prior to a user assessment and ftting~~

Contents

Trustees’ Report

Chair's 4 Introduction 13 Highlights CEO's Financial 5 Introduction 14 Review 8 2022 6 About Us 18 Objectives Structure, Governance 8 Impact 20 9 Reference and Admin 10 Partners 23 information Statement Achievements of Trustees’ 12 and Performance 24 10 Independent 25 Auditor’s Report Financial Statements 28 13

Fundraising Highlights

Financial Review

Structure, Governance and Management

Reference and Admin information

Statement of Trustees’ Responsibilities

Motivation Trustees’ Annual Report and Financial Statements 2021 3

Chair's Introduction

It’s hard to

remember a more challenging time for international development. The global economy is struggling, poverty is on the rise and funds for tackling poverty have been cut. International development charities have never been more needed, but funding their work has never been more difficult.

Like many in our sector, the pandemic and the loss of a significant grant hit Motivation’s income. However, the critical loss to our business model was two years of low wheelchair sales to our social enterprise.

These poor sales also, sadly, indicate that disabled people’s access to rehabilitation and assistive technology was reduced at the same time as assistance programmes all too often left disabled people behind during the pandemic.

Even before Covid, disability inclusion was hugely underfunded. Although disabled people make up to 15% of the world’s population, less than 2% of all international aid funding focuses on disabled people and less than 0.5% targets disability inclusion.

2.5 billion people need assistive products such as wheelchairs

~~We believe that appropriate assistive technology is critical to the right of every disabled person to dignity, autonomy and full inclusion in their community~~

~~And we know that so much more needs to be done~~

This year, Motivation saw the departure of David Constantine from his role as Founder Director. David has been an inspiration to me since we met thirty years ago and the spur to my joining the organisation as Chair in 2015. He has achieved so much since co-founding Motivation in 1991 and will continue to shape the global provision of assistive technology for many years to come. He has tirelessly advocated for disabled people in low- and middleincome countries and continues to influence governments, major health organisations and other designers. Everyone at Motivation is proud of everything he continues to achieve as champion for the sector and we remain inspired and dedicated to realising a fully inclusive world for disabled people.

We are hugely grateful to our community of donors who continue to support us through these

challenging times. We are greatly encouraged by your shared belief in a fairer world for all.

I am also grateful to our volunteers and Board of Trustees who have given more time than ever through these tough times. Thank you so much for your commitment to Motivation’s mission and vision. I was delighted to welcome David Green, Stephen Lightbown and Iffat Zafar as new Board members, but sad to see Prunella BramwellDavis and Scott Roy retire from the Board, having served as Trustees for 22 and seven years respectively. Thank you so much Prue and Scott for your incredible contribution. Prue, who led and guided the formative design principles of Motivation and our Founders, will forever inspire our approach to user-centred design and provision.

And to Motivation’s staff and partners – never have you been so tested. Your resilience and determination are amazing. We are so fortunate to have such a fantastic staff team, so brilliantly led by our CEO Amanda.

Together, volunteers, staff, partners and sector champions, make such an important contribution to so many.

Finally, to our community of disabled people and your families, we will continue to work tirelessly with you to realise a fully inclusive world.

Richard Hawkes Chair of Trustees

4 Motivation Trustees’ Annual Report and Financial Statements 2021

CEO's Introduction

Despite the impact of Covid on programme delivery and the provision of quality wheelchairs, we continued to achieve positive outcomes in the lives of people who participated in our programmes in India, Uganda, Malawi and Kenya.

~~Although the world of international development remains challenging, we remain staunchly ambitious for the future~~

Our 30 years’ experience shows us that rehabilitative wheelchair provision relies on a constant supply of skilled professionals and a constant supply of quality wheelchairs. And we know that the supply of imported and donated

wheelchairs is not sustainable, relying as it does on erratic and increasingly fragile aid and on time consuming and expensive logistics.

We have bold plans to work with partners and Governments who share our aspirations for the development of a robust provision ecosystem and for improving services and outcomes for disabled people.

We have our sights set on improved targets for 2022, including a recovery in wheelchair sales, more clinical workforce training and more person-centred assessment, fitting, follow-up and support with wheelchair users and their families.

We look forward to planning and delivering sustainable wheelchair provision with the Government of Kenya and are excited about

developments in other parts of the world where Governments and partners are equally determined to make quality wheelchair provision a component of their universal healthcare strategies.

Motivation was incredibly sad at the departure of our Founder Director, David Constantine, from our operational team. We are so proud, however, that he will continue his work to champion assistive technology provision and disability inclusion on the global stage. We are immensely grateful for his huge contribution to building Motivation and its ethos and values. We continue to be inspired by his achievements at Motivation and remain determined to fulfil the vision and mission that he co-created.

Amanda Wilkinson Chief Executive Officer

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Motivation Trustees’ Annual Report and Financial Statements 2021 5
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About Us

~~Around 75 million people in countries like Kenya, India, Malawi and Uganda need and have a right to a wheelchair – but 90% do not have one~~

Statistics like this drive the work we do at Motivation

6

Motivation Trustees’ Annual Report and Financial Statements 2021

Motivation is an international development charity and social enterprise with a proud, thirty-year history of wheelchair provision.

Motivation Direct Ltd (MDL), our social enterprise, designs and supplies wheelchairs that meet users’ needs and the environment they live in. The wheelchairs provide proper fit and postural support, are safe and durable, and are affordable to buy and maintain. These appropriate wheelchairs are safe and useful for the people powering them, long lasting and value for money.

MDL also designs and supplies robust and affordable sports wheelchairs, so that more people can get involved in more sports, with all the fun, health and social benefits that brings. All of the profit from the social enterprise goes back into our charity’s work.

~~Our social enterprise and charity work towards a world where disabled people’s rights and ambitions are not only met but exceeded.~~

Our charity, Motivation Charitable Trust, works with rehabilitation professionals (such as physiotherapists, wheelchair technicians, occupational therapists and managers) to build person-centred services that offer assistive technology and training to support the dignified, autonomous and independent lives disabled people are entitled to.

We work with families, teachers, sports coaches and communities to ensure that society supports non-discrimination, full and effective participation

and inclusion, equality and accessibility.

Our social enterprise and charity work towards a world where disabled people’s rights and ambitions are not only met but exceeded.

We believe that should happen for everyone, everywhere, always (and not just as part of a charitable or philanthropic projects). So, we work with partners to innovate and provide practical, sustainable solutions to wheelchair provision and we engage with governments and other organisations to inspire change based on evidence of what works.

Our work, together with that of our all partners, makes a real difference to disabled people’s lives. And those health, social and financial impacts cascade onto families, communities and society as a whole.

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Motivation Trustees’ Annual Report and Financial Statements 2021 7

Impact

~~Projects~~ and ~~Product sales~~

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LADAKH
RAJASTHAN
UTTAR PRADESH
NALONDO
PUNE DHAKA
GULU
MURANG'A ANDHRA PRADESH
NAIROBI BANGALORE
KAJIADO
KAMPALA
TAMIL NADU
KARNATAKA
----- End of picture text -----

~~Support during Covid~~

When other relief efforts failed to include disabled people, we worked to provide food, medical supplies and reliable information

food, medical and hygiene kits delivered to disabled 2,100 people and their families

316 cash transfers to disabled people and their families to help them to meet their nutritional and health needs

505 disabled people supported via phone calls and texts

of people accessed reliable

1000s accessed reliable Covid prevention and vaccination information

1,500

disabled people and 1,500 their family members vaccinated after we provided information, lobbied government and funded health workers' transport to remote rural areas

~~Realising the right to mobility right now~~

518 physiotherapists, technicians, occupational therapists and community-based rehab workers trained and mentored to build skills and knowledge for their work. Training included:

593

593 disabled people individually assessed, prescribed and fitted with wheelchairs through our work with partner wheelchair services

wheelchairs delivered to customers in 24 countries

6,379 25

sports chairs available for members at sports clubs in Karnataka, India

8 Motivation Trustees’ Annual Report and Financial Statements 2021

~~Securing the right to mobility in the future~~

We formed a partnership with Jomo Kenyatta University of Agriculture and Technology in Kenya to build the two critical elements of sustainable wheelchair provision:

~~Taking action on inclusion~~

We built the skills and confidence of the people caring for, teaching and coaching disabled children

404 caregivers of disabled children trained and taking part in peer-support groups to build confidence and skills about their child’s positioning, nutrition, movement, communication, play, everyday activities, togetherness and belonging

~~Amplifying user voices~~

Disabled people and their families steered our projects through advisory panels, regular project reflection meetings, and feedback surveys and interviews

~~Peer support and mentoring~~

We supported disabled people, caregivers, wheelchair service staff to meet, talk with and support their peers

15 peer mentors supported and trained on disability and inclusion to strengthen identification, referral and follow up for other wheelchair users

30 parent support groups formed to build skills, share experiences, support each other and, if they chose to, run livelihoods and saving support schemes

367 disabled children with improved early childhood development and more included in their families and communities

359 disabled children are taking part in games and sports and regularly attending primary school

138 teachers and sports coaches built knowledge and skills to deliver inclusive education and adaptive sports and play such as sitting volleyball, bocca and goal ball

293

293 staff from civil society, non-governmental and governmental organisations, gained information, knowledge and skills on:

Motivation Trustees’ Annual Report and Financial Statements 2021 9

Partners

We send our sincere thanks to the partners that make our work possible.

Composite Rehabilitation Centre, Government of India

Gulu Disabled Persons Union

Rukmani Devi Beni Prasad Jaipuria Hospital, Rajasthan

Indian Association of Assistive Technologies

Association for the Physically Disabled Kenya

Inter Agency Coordination Committee, Kenya

Ugandan Ministry of Education & Sports

Centre for the Rehabilitation of the Paralysed, Dhaka

Uma Educational and Technical Society, India

Government of Karnataka

Ali Yavar Jung National Institute of Speech and Hearing Disabilities, India

Kibwezi Disabled People’s Organization

AIC Childcare Centre

Carers Worldwide

United Disabled Persons of Kenya

Sightsavers AIC Kajiado

Jomo Kenyatta University of Agriculture and Technology

Uganda Society for Disabled Children

Purvanchal Gramin Seva Samiti, India

County Government Yes We Too Can of Muranga Charitable Trust

People’s Action Group for Inclusion & Rights Ladakh

Margadarshi

Nalondo Special Christian Hospital, District Disability School, Kenya India Rehabilitation Centre, Pune Spastics Society of Tamilnadu

Rotary Club of Bangalore

Life Concern Malawi

10 Motivation Trustees’ Annual Report and Financial Statements 2021

Tadala's story

Tadala caught yellow fever when she was just three months old, which left her unable to talk or walk.

In 2021, aged nine, Tadala was referred to a wheelchair service clinic run by Malawi Against Physical Disabilities. Motivation staff met her there during one of their mentoring visits to the service, helping staff to assess Tadala’s needs so her new chair exactly fits her and gives her the right seating and postural support.

Her Mum said “Can you see how happy she is? I have never seen her so happy! There will definitely be a celebration at the house tonight. This wheelchair has given her independence, she will be able to sit here and play with her friends.”

Not only can Tadala start enjoying her right to mobility and play, but her siblings and friends now have all the fun of going out together with her and her Mum and Dad are able to get out to earn a living.

Motivation Trustees’ Annual Report and Financial Statements 2021 11

Achievements and Performance

The ‘Impact’ section sets out some of our key achievements in 2021. Here we report other progress against 2021 plans to deliver our six strategic objectives.

Be systematically informed Be the partner of choice by, and accountable to, for organisations/funders 1 our stakeholders 3 seeking to develop 5 • Disabled people and their wheelchair and inclusion services

Catalyse change in policy and practice at local, 5 national, regional and global levels

Be the partner of choice for organisations/funders 2 engaged in product design, development and supply

Achieve the greatest impact by localising, 6 improving efficiency and strengthening governance

Gather and use evidence to demonstrate and drive impact

4

In India, 85% of disabled people surveyed had to borrow or ask for help to buy food during Covid

12 Motivation Trustees’ Annual Report and Financial Statements 2021

Fundraising Highlights

Motivation is fortunate to have a range of funders – from grant-giving organisations, companies and institutions to hundreds of individual supporters.

~~We feel privileged to have supporters who share our values and mission and want to make the world a fairer place for disabled people~~

Their on-going commitment to our work has meant that we have been able to continue supporting disabled people in Africa and India. Despite each new wave of Covid, we have kept delivering the impact set out in this report.

Support from grants, foundations and corporates

None of the achievements of 2021 would be possible without the generous financial and in-kind support from organisations including:

Beatrice Laing Foundation Citrix R & D India PVCT Ltd Cognizant

Herman Miller Cares Latter-Day Saints Charities Lyndal Tree Foundation Me-Hin

NTT Data Ottobock

Support from the public

We are also extremely grateful to our committed community of individual donors!

Our ~~2021 Double Discrimination~~ appeal raised nearly £20,000, highlighting the double discrimination disabled women and girls face, making them one of the world’s most marginalised groups

Five fundraisers raised a fantastic £5,000 as they took on the ~~Virtual London Marathon~~ with 24 hours to run, wheel, jog or walk the 26.2 miles

Individual supporters participated in the virtual ~~Sunfeast India Run as One~~ and the ~~GIVE challenge~~ in association with Give India, raising funds for wheelchair services and a pilot project in Andhra Pradesh, which supported nine disabled people to set up small businesses

Peacock Trust

Pro Victimis Foundation Souter Charitable Trust St James’ Place Charitable Foundation Unilever

The White Top Foundation

We are extremely grateful to them all.

~~Gifts in Wills~~ provided £32,429 of essential funding. We are so grateful to those who remembered Motivation in their Will helping us to fund the next chapter of our work

Overall in 2021 we achieved £380,000 unrestricted donations and legacies income, almost reaching our target of £410,000. We also secured £370,000 restricted income compared to a target of £480,000.

Motivation Trustees’ Annual Report and Financial Statements 2021 13

Financial Review

The results for the year are set out in Financial Statements on page 28. The consolidated position of the charity at the end of 2021 is shown in the balance sheet on page 29.

Summary

In common with many charities the Covid-19 pandemic has had an adverse effect on Motivation’s finances. In both 2020 and 2021 income was down by approximately 40% on the preceding years. In particular income from the sale of our wheelchairs, through Motivation Direct Limited, fell by around one quarter compared to pre-pandemic years. Profits generated by the social enterprise play a critical part in funding our charitable work, so this shortfall has been felt right across the organisation. Our voluntary income and donations also saw a dip as funding was inevitably diverted to Covid-related humanitarian relief.

We were still able to increase our total spending on charitable work in 2021 compared to the previous year, because we secured more grant funding as well as spending more of the grants we received in 2020.

We also took measures to reduce our operating costs in the UK, which sadly included some staff cuts as well as stopping or deferring any non-essential expenditure.

Overall, however, total costs exceeded income by £0.66 million in 2021, meaning that the charity’s total funds fell from £0.61 million

at the start of the year to a deficit of £47,000 by the year end. This outcome underlines the scale of the financial challenge, although the Trustees are reassured that it is in line with their expectations from 12 months ago.

Despite having an overall funds deficit Motivation is able to continue operating because its liquidity remains positive. As reported in last year’s Annual Report, Motivation secured £0.50 million in loans under the UK Government’s Coronavirus Business Interruption Loan Scheme (CBILS) in 2020. These loans are repayable over four years between September 2021 and September 2025 and will therefore provide an important cash injection to support our charitable activities whilst we continue our recovery from the pandemic.

The financial outlook is considered in more detail in the ‘Going Concern’ section. Whilst the financial position remains challenging, however, there have been positive developments in 2022. Our supporters have responded magnificently to our Keep us Moving Appeal in the Spring, and the social enterprise has been boosted by some substantial new orders from customers.

Review of

financial results

Total income generated was £2.47 million (2020: £2.38 million), of which £2.04 million was unrestricted (2020: £2.06 million) and £0.43 million was restricted (2020: £0.32 million). As at 31 December 2021 the charity had net liabilities of £47,000 (2020: net assets £0.61 million).

The principal funding sources of the charity in the reporting period were the same as in previous years:

This supports the key objectives of the charity by providing income from a diverse range of sources.

As noted above, our income in 2021 was, as in 2020, significantly below the levels seen before the Covid-19 pandemic.

Our largest source of income continues to be from sales of mobility products, which at £1.54 million was an improvement on 2020 (£1.42 million) but below the levels of around £2 million seen

14 Motivation Trustees’ Annual Report and Financial Statements 2021

before then. Sales of everyday mobility products comprise the bulk of these sales (£1.06 million) with sales of sports wheelchairs contributing a further £0.34 million. Unrestricted income from donations and legacies was £0.38 million (2020: £0.45 million), with slight falls in the level of unrestricted donations and gifts-in-kind.

In direct support of our programme activity the charity secured £0.26 million (2020: £0.20 million) from grant-makers including the UK Foreign, Commonwealth and Development Office and Comic Relief. This was supplemented by £0.10 million restricted donations from supporters (2020: £0.11 million).

Total expenditure was £3.13 million (2020: £2.87 million), of which £2.65 million was unrestricted or designated (2020: £2.64 million) and £0.48 million was restricted (2020: £0.23 million). Note 4 to the Financial Statements shows how these funds were spent. This includes £1.61 million on running Motivation Direct Limited, including the cost of purchasing wheelchairs for onward sale (2020: £1.52 million), £0.50 million on programme activity in Africa and South Asia (2020: £0.26 million), and £0.21 million on fundraising (2020: £0.33 million).

The overall result, after taking into account transfers between unrestricted and restricted funds,

was a deficit on unrestricted funds of £0.48 million (2020: deficit £0.56 million), meaning that the unrestricted reserves fell from £0.26 million to a shortfall of £0.22 million.

Our total level of restricted funds also fell during the year, as we successfully spent down the funds received and carried over from previous years in addition to restricted income received in 2021.

Reserves and reserves policy

Motivation’s Trustees feel it is prudent to hold reserves for the following reasons:

The Trustees keep the reserves policy and the level of reserves held under constant review during the year. The Trustees have set a reserves policy with a target of three months’ total annual unrestricted expenditure on general overheads as the required level of unrestricted reserves. At the year end this target was £0.30 million (2020: £0.30 million) and the actual level

of unrestricted reserves was a deficit of £0.22 million (2020: surplus £0.26 million). An analysis of unrestricted, restricted and designated reserves comprises part of the notes to the Financial Statements. The trustees regularly review the balances on restricted funds. Restricted funds may be in deficit from time to time where donors provide funding in arrears of expenditure, or where it has not been possible to fundraise our full target for a particular project. Restricted funds in deficit at the year end (for example, Survival, Mobility and Independence (Kenya)), are in process of being resolved with funders and partners. Restricted funds in deficit at the year end are in process of being resolved with funders and partners.

Investment policy

The Charity has no long-term investments and its primary asset is cash in the bank. Trustees take a cautious approach towards investment adopting a short-term, low-risk policy.

Going concern

The Trustees have assessed Motivation’s ability to continue as a going concern. The Trustees have considered several factors when forming their conclusion as to whether the use of the going concern basis is appropriate when preparing these financial statements including a review

Motivation Trustees’ Annual Report and Financial Statements 2021 15

of updated forecasts to the end of 2023, and a consideration of key risks, including Covid and the macro-economic climate, that could negatively affect the Charity.

Our core unrestricted reserves are funded from a combination of trading income through the social enterprise, fundraising income (in the form of donations and legacies), and programme grants, a portion of which is allocated to funding the Charity’s running costs. There was a further fall in the level of unrestricted reserves in 2021 and we ended the year with negative unrestricted reserves of £0.22 million. As noted above, however, Motivation is able to continue operating despite this due to the financial support provided by the CBILS loans accessed during 2020.

Nevertheless the fact that Motivation currently has negative unrestricted reserves is a matter to which the Trustees are paying particular attention. Regular forecasting and scenario planning is undertaken to ensure there is a realistic plan to rebuild reserves over an acceptable timeframe. The core forecast indicates that Motivation should make a small surplus in 2022 and return to positive unrestricted reserves by the end of 2023. In particular the level of sales in the social enterprise has started to recover in 2022, and a number of notifications of material legacies have also been received.

The Trustees also recognise that there are a number of key risks in our financial model which may adversely impact the financial plans. These may be summarised as a decline in income from trading sales, falls in unrestricted donations and legacies, and a fall in programme expenditure leading to lower recovery of core costs. The Covid pandemic had a negative impact on trading sales and programme activity, and although this has lessened in 2022 other macro-economic trends are now emerging which could affect our ability to raise income, and increase our running costs, over the next year.

In light of these factors the Trustees have also considered downside scenarios planning to assess the potential financial impact of falling income and rising costs on Motivation. This scenario planning indicates that Motivation would be able to absorb some reductions in income and/or cost increases without significantly threatening its liquidity, although it would prolong the time needed to return to positive reserves. However, a more substantial fall in income or spike in costs would increase the liquidity risk, especially in the second half of 2023, and potentially require further mitigating actions to be taken. Options would include further reductions in core costs, or the raising of new finance.

The Trustees also note that there are also a number of opportunities which could cause Motivation to outperform the base case financial forecast. These include opportunities with new customers and products in the social enterprise, and potential funding for programme activities in India and Africa in line with our new strategy.

Whilst we have full confidence in the plans in place to rebuild reserves, we recognise that in common with many organisations at this challenging time a material uncertainty exists which, if our multiple income streams continue to be negatively impacted over a prolonged period, may cast some doubt on the Group and Company's ability to continue as a going concern.

The Trustees are mindful that the financial outlook is subject to change. Therefore we are reviewing the financial position closely on a monthly basis. Moreover, whilst the scenario planning does not indicate any immediate liquidity risks, if this changes then appropriate measures will be taken.

After considering these factors, the Trustees have concluded that the Charity has a reasonable expectation that there are adequate resources to continue in operational existence for the foreseeable future and have continued to prepare the financial statements on the going concern basis.

16 Motivation Trustees’ Annual Report and Financial Statements 2021

Angella's story

Angella is a wife, mother and primary school teacher from Malawi.

She told us about how she came across Motivation through the rehabilitation clinic she went to following a car accident a few months into her teaching career.

“I just had a life altering accident and was still in denial. The training by Motivation was like therapy because it took me through the process of acceptance. I was already on a wheelchair at the time of the training, but it was very uncomfortable and painful to wheel.

The wheelchair I got from Motivation is unlimited! For example, it is high enough for me to reach the middle of a blackboard when teaching to write and engage with my students. I am also able enjoy my holidays like never before, for example, when I go to the lake, I’m able to wheel in the sand, go in the shallow waters and take pictures.

This it has really changed my life for the better. It has built the necessary bridge between my former and new lives.”

Motivation Trustees’ Annual Report and Financial Statements 2021 17

2022 Objectives

Motivation’s 2021–3 strategic goal is to drive change, so that the countries where we work provide the assistive technology and services that disabled people have a right to.

We have three key approaches

Through 2022, we will use those approaches to work towards objectives against each of our six strategic priorities.

Be systematically informed by, and accountable to, 1 our stakeholders. We will:

Be the partner of choice for organisations and 2 funders engaged in 4 product design, development • and supply. We will:

Gather and use evidence to demonstrate and drive impact. We will:

Catalyse change in policy and practice at 5 local, national, regional and global levels. We will:

5

Be the partner of choice for organisations 3 and funders seeking to develop wheelchair and inclusion services. We will:

18 Motivation Trustees’ Annual Report and Financial Statements 2021

Teacher training

Achieve the greatest impact by localising, 6 improving efficiency and strengthening governance. We will:

Anthony, Isaac, Loy and Caroline are all primary school teachers in Uganda. They are using the skills they gained through Motivation’s All Stars inclusive education and sports programme to make sure disabled children can come to and stay in school.

Anthony, a head teacher says “Inclusive sports will put children with disabilities in a better position to enjoy a better life at school, because of the skills I have acquired from the programme... [I] am really looking forward to changing negative attitude towards children and people with disabilities and treat them positively and equally with others.”

with disabilities in class and application of inclusive learning practices. After the training [I] am envisaging, improvement of the environment, increased enrolment and provision of basic needs for children with disabilities”.

Caroline explains “Inclusive education is the type of education that involves both the children with and without disabilities... I have learnt how to deal with children with disabilities – a skill I did not have before. Going forward this skill has opened my eyes to acquire more education in special needs education.”

Isaac (below) spoke of learning about equality of opportunity, based on each person's goals.

Loy adds that her key learning points are “how to handle children

Motivation Trustees’ Annual Report and Financial Statements 2021 19

Structure, Governance and Management

The Charity is a company limited by guarantee and not having a share capital. It operates under the terms of its Articles of Association, as amended by Special Resolution on 31 January 2019. Copies are filed with Companies House and the Charity Commission.

Trustees

In 2021 the Board of Trustees consisted of between five and eight members who met at least four times a year.

We recruited three new Trustees who joined from March 2021 – Stephen Lightbown, David Green and Iffat Zafar appointed on 10 February 2021. Scott Roy retired from the Board 25 February 2021 and Prunella BramwellDavis retired from the Board on 26 January 2022. Sadly, Stephen Lightbown was unable to continue on the Board due to ill-health and resigned 14 July 2022.

The Board contributes specialist knowledge from their fields of expertise, including global development, disability, design, finance, sport and commercial management.

Trustees are recruited by the Board based on a skills audit to identify the qualities and skills that are needed. A bespoke induction programme is delivered to all new Trustees by the Chief Executive Officer (CEO), Senior Leaders, and existing Trustees. Trustees may request training through the Company/Charity Secretary, who will also notify the Trustees of relevant courses. However, standard practice is that the Company/Charity Secretary

attends relevant training courses and then reports to the Trustees on key issues.

The Board of Trustees is responsible for overseeing the governance of the organisation whilst the CEO is responsible for ensuring that the organisation continues to develop and grow in line with the objects of the charity and its strategic plan.

Chief Executive Officer

Day to day responsibility for the management of Motivation lies with Amanda Wilkinson, the CEO, reporting directly to the Board of Trustees and responsible for implementing the Board’s policy decisions. The CEO provides leadership and direction in Motivation’s efforts to deliver on its mission alongside the Senior Management Team.

Founder Director

David Constantine MBE is an ambassador and advocate for Motivation and for the sector. He sits on the boards of international disability and development groups, where he advises on the importance of appropriate wheelchair provision. After 30 years’ association with Motivation, David resigned on 31 December 2021.

Pay policy for senior staff

All Trustees give of their time freely and no Trustee received remuneration in the year. Details of Trustee expenses and related party transactions are disclosed in Note 6 to the Financial Statements. Motivation aims to pay around the median level for a charity of our size. For this purpose we undertake informal annual benchmarking of peer charities and cross-reference this against local cost-of-living indices and what the charity can afford.

Staff

Motivation employed 49 staff across the UK and four regional offices in 2021, with an average of 26 on the UK payroll, 12 across Kenya, Malawi and Uganda, and 11 in the India team.

Volunteers

In 2021, we received ongoing support from numerous volunteers in Africa, India and the UK. From administration to peer training, the time and hard work of our volunteers is invaluable and directly helps Motivation to achieve its activities. We’d especially like to mention John Sleigh, who has supported our fundraising team in countless ways. We are unendingly grateful.

20 Motivation Trustees’ Annual Report and Financial Statements 2021

Equality, diversity and inclusion

We continue to champion diversity and inclusion across Motivation. We are committed to doing more to live out our values and to make all staff feel proud of Motivation as a diverse, inclusive employer.

We aim to reduce any barriers to join our team, to offer an accessible workplace and to ensure no discrimination exists in our policies, processes or culture.

We regularly seek feedback from staff throughout the organisation to ensure that everyone has opportunities to input on how Motivation is run and make suggestions for how we can improve.

We are committed to ensuring new opportunities strengthen diversity, especially welcoming people from under-represented groups to Motivation.

We aim to hold ourselves accountable by tracking progress and continually learning about ways to improve. This includes the implementation of transparent policies, practices and procedures, as well as meeting our duties under the UK’s Equality Act 2010.

Risk management

Motivation regularly assesses and minimises the risks that might arise through our work. Senior management and programme staff take responsibility for identifying and managing risks across all operations.

Identified risks are held in

organisational and activity risk registers. Risks are scored in terms of their likelihood to occur, and the scale of potential impact, and ranked by priority. Wherever the risk exposure is considered to be too high, mitigating actions are taken. Responsibility for monitoring and managing each risk is assigned to a member of the senior management team. A review of organisational risk status and actions is undertaken at every Board meeting, and emerging risks are addressed at weekly senior management team meetings.

In 2021 the principal risk facing the organisation continued to be the global Covid-19 Pandemic and its impact on the safety of our staff, volunteers and beneficiaries, and on our financial sustainability. We continued to ensure that our teams complied with government regulations and guidance, minimising face-to-face contact where possible, and suspending programme activities if necessary. In terms of finances, we took steps to reduce core costs, and made further use of the UK Government’s coronavirus job retention scheme.

Safeguarding

Safeguarding is an expression of our values and a commitment to all our people, communities, partners and staff. During 2021 all new staff and Trustee recruits received safeguarding training and read and signed our updated safeguarding and related policies (code of conduct, whistleblowing and anti-harassment and bullying).

All programme staff received comprehensive refresher training, working together through a sector-leading online course and including a specific, internally run, session around consent and storytelling.

Existing projects continue to take a proactive approach to safeguarding from project design and budgeting to implementation and evaluation. We also continue to work to ensure that all partnerships with local organisations comply with our policies and best practice, through our partnership assessment tool and our Memoranda of Understanding, and country-specific reporting and incident response pathways have been drafted.

We can always do better, and we are committed to continuous improvement. Our systems and processes are always under review as we deepen our ‘if in doubt, report’ culture. For example, in Q1 the safeguarding group led discussions around our safeguarding culture using a tool developed by BOND (the UK network for organisations working in international development), resulting in a prioritised action plan including ways of further simplifying, extending and encouraging reporting, especially for project participants; in Q2 we reviewed our incident responses in the previous year and in Q3 we ran a serious-incident scenario session.

The day-to-day work of safeguarding support transitioned from a Safeguarding Officer to an

21

Motivation Trustees’ Annual Report and Financial Statements 2021

Incident Team, with representatives from each region we work in and from the senior management team. The overall safeguarding responsibility sits with Motivation’s CEO and is overseen by the Chair of the Board of Trustees, both of whom have experience of safeguarding practices in the UK disability and child services sectors.

Fundraising governance

The Board of Trustees ensures that our fundraising is guided by our values and that activities comply with legal and regulatory frameworks.

Each year, we undertake a range of fundraising activities as detailed above. In 2021, all our fundraising activities were carried out inhouse. We did not partner with any professional fundraisers or commercial participators.

Motivation is registered with the Fundraising Regulator and we adhere to the Code of Fundraising Practice. We ensure fundraising activity is carried out in line with charity law and all relevant legislation, including General Data Protection Regulation and Privacy and Electronic Communications Regulations. We collect and use personal information only for the purpose it was intended and outlined in a clear Privacy Notice signposted in fundraising communications.

Our fundraising complaints process is published on our website. In 2021 we sent out 12,710 individual communications

statements. The principal reason for investing in a trading subsidiary is to generate profits that will be donated to the charity to use in furtherance of its charitable objective.

via post and email and received no complaints. Our Supporter Promise outlines what we do to protect vulnerable people and to ensure that any fundraising activity does not cause unreasonable pressure or impact on a person’s privacy.

Statement of compliance

Wherever we receive funds, we use these according to donor wishes either for unrestricted purposes or earmarked to specific programmes or activities. Motivation complies with contractual arrangements with donors and has robust internal systems to ensure we meet reporting requirements and private commitments. Some donors may request anonymity, which we always respect.

As detailed in this report, the Directors have complied with their duty to have regard to the matters in Section 172(1) of the Companies Act 2006.

Public benefit statement

This report sets out how we operate for public benefit and general charitable purposes, according to the laws of England and Wales.

Subsidiary Trading Company

The Trustees confirm that they have referred to the Charity Commission’s guidance on public benefit when reviewing Motivation’s aims and objectives and in planning future activities.

Motivation Direct Limited is a wholly owned trading subsidiary undertaking that is fully consolidated within the parent charitable company’s financial

22 Motivation Trustees’ Annual Report and Financial Statements 2021

Reference and Administration Information

Motivation Charitable Trust, a private charitable company, limited by guarantee and not having share capital, incorporated and registered in England and Wales, UK, known by the abbreviated name “Motivation” and is headquartered in Bristol in the UK. Its company registration number is 3916496 and its charity number is 1079358. It operates two overseas regional offices in Kenya and India and is currently also operating in Malawi and Uganda.

Address of principal office

Unit 2, Sheene Road, Bedminster, Bristol, BS3 4EG

Trustees

Trustees who served during the year and up to the date of signing the financial statements:

Richard Hawkes (Chair)

Prue Bramwell-Davis

(resigned 26 January 2022)

Jen Browning

Nigel Daniel

David Green (appointed 10 February 2021)

Stephen Lightbown (appointed 10 February 2021, resigned 14 July 2022)

Scott Roy (resigned 25 February 2021)

Iffat Zafar (appointed 10 February 2021)

Chief Executive Officer

Amanda Wilkinson

Founder Director

David Constantine MBE (resigned 31 December 2021)

Company and Charity Secretary

Richard Churchill (resigned 23 April 2021)

Giles Totterdell (appointed 6 April 2021)

Key management personnel

Amanda Wilkinson

(Chief Executive Officer)

Biju Mathew

(Regional Director, South Asia)

Peter Mbuguah

(Regional Director, East Africa)

Richard Churchill

(Head of Finance & Compliance, resigned 23 April 2021)

Giles Totterdell

(Head of Finance & Compliance, appointed 6 April 2021)

Vickie Wood

(Head of Fundraising & Communications, resigned 15 October 2021)

Sara Gwynn

(Head of Programme Transition/Head of Policy and Advocacy)

Tony Rush

(Business Development Director)

Rebecca Andrews

(Head of Partnerships and Philanthropy, appointed 1 June 2022)

Our advisers

Auditors: Mazars LLP, 90 Victoria Street, Bristol, BS1 6DP

Bankers: National Westminster, The Triangle (A) Branch, PO Box 254, 9 The Triangle, Clevedon, BS21 6NE

Legal Advisors: Various engaged as required Insurers: Sutton Winson, Greenacre Court, Station Road, Burgess Hill, RH15 9DS

23

Motivation Trustees’ Annual Report and Financial Statements 2021

Statement of Trustees’ Responsibilities

The Trustees are required to prepare an annual report and financial statements for each financial year in accordance with applicable law and United Kingdom Generally Accepted Accounting Practice. The Trustees are also required to prepare financial statements which give a true and fair view of the state of affairs of the Charity and the incoming resources and application of resources, including the net income or expenditure, of the charity for the year. In preparing those financial statements the Trustees are required to:

The Trustees are responsible for keeping adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charity

that this information has been communicated to the auditors.

and which enable them to ensure that the financial statements comply with the Companies Act 2006. The Trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Members of the Charity guarantee to contribute an amount not exceeding £1 to the assets of the Charity in the event of winding up. The total number of such guarantees at 31 December 2021 was 5 (2020, 5). The Trustees are members of the Charity but this entitles them only to voting rights. The Trustees have no beneficial interest in the Charity. The Directors have prepared this report in accordance with the provisions applicable to companies subject to the small companies’ regime.

The Trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charity’s website. Legislation in the UK governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

The Trustees confirm that to the best of their knowledge there is no information relevant to the audit of which the auditors are unaware. The Trustees also confirm that they have taken all necessary steps to ensure that they are aware of all relevant audit information and

Approved by the Trustees on 20th September 2022 and signed on their behalf by:

Richard Hawkes Chair of Trustees

24 Motivation Trustees’ Annual Report and Financial Statements 2021

Independent auditor’s report to the members of The Motivation Charitable Trust

Opinion

We have audited the financial statements of The Motivation Charitable Trust (the ‘parent charity’) and its subsidiary (the ‘group’) for the year ended 31 December 2021 which comprise the consolidated statement of financial activities, group and charity balance sheets, consolidated statement of cash flows and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Material uncertainty related to going concern

We draw attention to note 1b in the financial statements, which notes that the Covid-19 pandemic, that resulted in a significant decline in income from trading sales, falls in unrestricted donations and legacies, and a fall in programme expenditure leading to lower recovery of core costs for the Group in 2021, has continued into 2022 with the Trustees only expecting a recovery from Quarter 3 in 2022.

In auditing the financial statements, we have concluded

that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate. As stated in note 1b, these event, along with the other matters as set forth in the Trustees Report, indicate that a material uncertainty exists that may cast significant doubt on the group’s ability to continue as a going concern. Our opinion is not modified in respect of this matter.

Our responsibilities and the responsibilities of the Trustees with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the Annual Trustees Report, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information contained within the annual report Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially

Motivation Trustees’ Annual Report and Financial Statements 2021 25

inconsistent with the financial statements or our knowledge obtained in the course of the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

Matters on which we are required to report by exception

In light of the knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identified material misstatements in the Trustees’ Report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

Responsibilities of Trustees

As explained more fully in the Trustees’ Responsibilities Statement set out on page 24, the Trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the Trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the Trustees are

responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.

Auditor’s responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of the financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in

26 Motivation Trustees’ Annual Report and Financial Statements 2021

respect of irregularities, including fraud. Based on our understanding of the charity and its industry, we identified that the principal risks of non-compliance with laws and regulations related to pensions legislation, employment regulation and health and safety regulation, anti-bribery, corruption and fraud, money laundering, non-compliance with government support schemes relating to COVID-19, and we considered the extent to which non-compliance might have a material effect on the financial statements.

To help us identify instances of non-compliance with these laws and regulations, and in identifying and assessing the risks of material misstatement in respect to noncompliance, our procedures included, but were not limited to:

We also considered those laws and regulations that have a direct effect on the preparation of the financial statements, such as pension legislation, the Companies Act 2006 and the Charities Act 2011.

In addition, we evaluated the directors’ and management’s incentives and opportunities for fraudulent manipulation of the financial statements, including the risk of management override of controls, and determined that the principal risks related to posting manual journal entries to manipulate financial performance, management bias through judgements and assumptions in significant accounting estimates, revenue recognition (which we pinpointed to the cut-off assertion risk, and significant one-off or unusual transactions).

Our audit procedures in relation to fraud included but were not limited to:

There are inherent limitations in the audit procedures described above and the primary responsibility

for the prevention and detection of irregularities including fraud rests with management. As with any audit, there remained a risk of non-detection of irregularities, as these may involve collusion, forgery, intentional omissions, misrepresentations or the override of internal controls.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at www.frc.org.uk/ auditorsresponsibilities. This description forms part of our auditor’s report.

Use of the audit report

This report is made solely to the charity’s members as a body in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charity’s members those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity’s members as a body for our audit work, for this report, or for the opinions we have formed.

Richard Bott (Senior Statutory Auditor) for and on behalf of Mazars LLP Chartered Accountants and Statutory Auditor 90 Victoria Street, Bristol, BS1 6DP Date 28 September 2022

Motivation Trustees’ Annual Report and Financial Statements 2021 27

Financial Statements

Consolidated statement of financial activities

(incorporating Income and Expenditure Account) for the year ended 31 December 2021

----- Start of picture text -----
2021 2020
Unrestricted Restricted Designated Total Unrestricted Restricted Designated Total
Note £ £ £ £ £ £ £ £
Income and
endowments from:
Donations and
2 376,577 101,738 – 478,315 447,490 111,677 93 559,260
legacies
Charitable activities 3 – 264,017 – 264,017 201,599 – 201,599
Other trading
activities:
Sale of mobility 1,544,073 – – 1,544,073 1,423,634 – – 1,423,634
products
Other trading –
108,773 66,201 4,437 179,411 185,175 8,933 194,108
activities
Investment income:
Bank interest 3,296 37 – 3,333 3,109 – – 3,109
Total 2,032,719 431,993 4,437 2,469,150 2,059,408 322,209 93 2,381,710
Expenditure on:
Raising funds:
Cost of generating 456,828 – – 456,828 634,074 – – 634,074
voluntary income
Cost of mobility 1,609,395 – – 1,609,395 1,524,691 – – 1,524,691
products
Charitable activities 563,954 478,477 22,271 1,064,702 456,641 233,350 23,920 713,911
Total resources
4 2,630,178 478,477 22,271 3,130,926 2,615,406 233,350 23,920 2,872,676
expended
Net income/
(expenditure) (597,458) (46,484) (17,833) (661,776) (555,998) 88,859 (23,827) (490,966)
before transfers
Transfers 116,238 (116,238) – – 4,283 (4,283) – –
between funds
Net movement in fund (481,220) (162,722) (17,833) (661,776) (551,715) 84,576 (23,827) (490,966)
Total funds
256,361 349,926 8,420 614,707 808,076 265,350 32,247 1,105,673
brought forward
Total funds
(224,859) 187,204 (9,413) (47,068) 256,361 349,926 8,420 614,707
carried forward
----- End of picture text -----

All of the above results are derived from continuing activities. There were no other recognised gains or losses other than those stated above. Movements in funds are disclosed in Note 21 of the Financial Statements.

The deficit for the financial year dealt with in the financial statements of the parent company was £637,000.

28 Motivation Trustees’ Annual Report and Financial Statements 2021

Balance sheet

As at 31 December 2021

----- Start of picture text -----
Group Group Charity Charity
2021 2020 2021 2020
Note £ £ £ £
Fixed assets
Intangible fixed assets 10 1,162 9,295 1,162 9,295
Tangible fixed assets 11 132,985 169,250 132,985 169.250
Investments 12 – – 1 1
134,147 178,546 134,149 178,547
Current assets
Debtors 13 153,549 257,144 86,450 397,728
Stock 37,854 5,675 – –
Cash and bank and in hand 367,595 974,715 190,188 473,408
558,998 1,237,534 276,638 871,136
Liabilities
Creditors: amounts falling due within one year 14 (406,880) (345,899) (128,263) (57,075)
Net current assets 152,118 891,635 148,375 814,061
Total assets less current liabilities 286,263 1,070,181 282,524 992,606
Creditors: amounts falling due after
16 (333,333) (455,474) (200,000) (273,161)
more than one year
Net assets 18 (47,068) 614,707 82,524 719,445
Funds 21
Restricted funds 187,204 349,925 187,204 349,925
Unrestricted funds
Designated funds (9,413) 8,420 (9,413) 8,420
General funds (224,859) 256,362 (95,267) 361,100
Total charity funds (47,068) 614,707 82,524 719,445
----- End of picture text -----

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

Approved by the Trustees on 20 September 2022 and signed on their behalf by

Richard Hawkes

Chair of the Trustees

Motivation Trustees’ Annual Report and Financial Statements 2021 29

Notes to the financial statements

Statutory information: The Motivation Charitable Trust is a private charitable company limited by guarantee, registered in England and Wales. The company’s registered number and registered office address can be found on the company information page.

1 Accounting policies

Functional and presentation currency: The company's functional and presentation currency is pound sterling (£).

a) Accounting conventions

The consolidated financial statements have been prepared in accordance with applicable accounting standards and under the historical cost convention. They follow the recommendations in 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) Charities SORP (FRS 102), and the Companies Act 2006.

The consolidated financial statements incorporate the financial statements of the company and its subsidiary for the year to 31 December 2021. As permitted by s408 Companies Act 2006 a separate profit and loss account dealing with the results of the parent company has not been presented. The result of the parent company for the year was a deficit of £631,578 (2020: £95,868 deficit). The trust constitutes a public benefit entity as defined by FRS 102.

b) Going concern

The trustees have assessed Motivation’s ability to continue as a going concern. The trustees have considered several factors when forming their conclusion as to whether the use of the going concern basis is appropriate when preparing these financial statements including a review of updated forecasts to the end of 2023, and a consideration of key risks, including Covid and the macro-economic climate, that could negatively affect the Charity.

Our core unrestricted reserves are funded from a combination of trading income through the social enterprise, fundraising income (in the form of donations and legacies), and programme grants, a portion of which is allocated to funding the Charity’s running costs. There was a further fall in the level of unrestricted reserves in 2021 and we ended the year with negative unrestricted reserves of £0.22million. As noted above, however, Motivation is able to continue operating despite this due to the financial support provided by the CBILS loans accessed during 2020.

Nevertheless the fact that Motivation currently has negative unrestricted reserves is a matter to which the trustees are paying particular attention. Regular forecasting and scenario planning is undertaken to ensure there is a realistic plan to rebuild reserves over an acceptable timeframe. The core forecast indicates that Motivation should make a small surplus in 2022 and return to positive unrestricted reserves by the end of 2023. In particular the level of sales in the social enterprise has started to recover in 2022, and a number of notifications of material legacies have also been received.

The trustees also recognise that there are a number of key risks in our financial model which may adversely impact the financial plans. These may be summarised as a decline in income from trading sales, falls in unrestricted donations and legacies, and a fall in programme expenditure leading to lower recovery of core costs. The Covid pandemic had a negative impact on trading sales and programme activity, and although this has lessened in 2022 other macro-economic trends are now emerging which could affect our ability to raise income, and increase our running costs, over the next year.

In light of these factors the Trustees have also considered downside scenarios planning to assess the potential financial impact of falling income and rising costs on Motivation. This scenario planning indicates that Motivation would be able to absorb some reductions in income and/or cost increases without significantly threatening its liquidity, although

30 Motivation Trustees’ Annual Report and Financial Statements 2021

it would prolong the time needed to return to positive reserves. However, a more substantial fall in income or spike in costs would increase the liquidity risk, especially in the second half of 2023, and potentially require further mitigating actions to be taken. Options would include further reductions in core costs, or the raising of new finance.

The Trustees also note that there are also a number of opportunities which could cause Motivation to outperform the base case financial forecast. These include opportunities with new customers and products in the social enterprise, and potential funding for programme activities in India and Africa in line with our new strategy.

Whilst we have full confidence in the plans in place to rebuild reserves, we recognise that in common with many organisations at this challenging time a material uncertainty exists which, if our multiple income streams continue to be negatively impacted over a prolonged period, may cast some doubt on the Group and Company's ability to continue as a going concern.

The trustees are mindful that the financial outlook is subject to change. Therefore we are reviewing the financial position closely on a monthly basis. Moreover, whilst the scenario planning does not indicate any immediate liquidity risks, if this changes then appropriate measures will be taken.

After considering these factors, the trustees have concluded that the Charity has a reasonable expectation that there are adequate resources to continue in operational existence for the foreseeable future and have continued to prepare the financial statements on the going concern basis.

c) Incoming resources

All income is included in full in the Statement of Financial Activities when the charity has entitlement to the funds, any performance conditions have been met, it is probable that the income will be received and the amount can be measured accurately. Income is deferred if it has been received but relates to a specific future period or is dependent upon conditions to be fulfilled by the charity.

i) Income from government and other grants whether 'capital' or 'revenue' is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

ii) Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and the economic benefit can be measured reliably.

iii) Entitlement for legacies is taken as the earlier of the date on which either: the charity is aware that probate has been granted, the estate has been finalised and notification has been made by the executor(s) to the Trust that a distribution will be made or; when a distribution is received from the estate. Receipt of a legacy in whole or in part, is only considered probable when the amount can be measured reliably and the charity has been notified of executor's intention to make a distribution.

d) Funds accounting

i) Restricted funds are to be used for specific purposes as laid down by the donor. Expenditure which meets these criteria is charged to the fund.

ii) Unrestricted funds are donations and other incoming resources received or generated for the charitable purposes. Any accumulated surplus remains in General funds to be used at the discretion of the Trustees in pursuing the charity's objectives.

iii) Designated funds are unrestricted funds earmarked by the Trustees for particular purposes. Such funds are set aside when income is recognised.

e) Resources expended

Resources expended are recognised in the period in which they are incurred. Resources expended include attributable VAT which cannot be recovered.

i) Staff costs are allocated to activities on the basis of staff time spent on those activities.

Motivation Trustees’ Annual Report and Financial Statements 2021 31

ii) Administrative overheads are allocated to charitable activities according to funder specifications. Remaining overheads are split between support and management activities on the basis of staff time incurred.

iii) Project costs incurred overseas are included under appropriate headings in the resources expended.

iv) All organisations to which grants are made are approved by the Trustees. Grants payable are accrued in the financial statements on the basis of periodic monitoring reports supplied by the grant recipient.

v) Resources expended are allocated to a particular activity where the cost relates directly to that activity. However, the cost of overall direction and administration of each activity, comprising the salary and overhead costs of the central function is apportioned on the basis of staff time attributable to each activity.

f) Costs of generating voluntary income

These relate to the costs incurred by the charitable company in raising both restricted and unrestricted funds for the charitable work and include salaries, direct expenditure and overhead costs of direct fundraising staff.

g) Costs of mobility products

These costs relate to the costs of goods sold by the trading subsidiary, Motivation Direct Limited.

h) Support costs

These relate to costs incurred by staff directly providing support to project work. Costs are allocated on the basis of staff time incurred and proportion of overhead expenses.

Charity Support costs are re-allocated to each of the activities on the following basis which is an estimate, based on charity staff time, of the amount attributable to each activity:

----- Start of picture text -----
Cost of generating voluntary income 39.9%
Charitable activities 60.1%
Other 0.0%
----- End of picture text -----

i) Material uncertainties and judgements

The preparation of the financial statements requires management to make some judgements, estimates and assumptions that affect the amounts reported for assets and liabilities as at the balance sheet date and the amounts reported for income and expenditure. However, the nature of estimation means that actual outcomes could differ from those estimates. No significant judgements or estimates have had to be made by management in preparing these financial statements.

j) Intangible fixed assets

Amortisation is provided on all intangible fixed assets at rates calculated to write off the cost over its useful life. The rates in use are as follows: Computer software 20% straight line

k) Tangible fixed assets

UK expenditure on fixed assets is capitalised where it exceeds £500. Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost of each asset over its expected useful life. The depreciation rates in use are as follows:

----- Start of picture text -----
Office furniture and equipment 25% straight line
Leasehold improvements 10% straight line
Computer equipment 20% straight line
Website 33% straight line
Tooling 25% straight line
Motor vehicles 20% straight line
----- End of picture text -----

l) Stock

Stocks are valued at the lower of cost and net realisable value. Donated items of stock are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market.

m) Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid in respect of future periods.

32 Motivation Trustees’ Annual Report and Financial Statements 2021

n) Cash at bank and in hand

Cash at bank and in hand includes cash and any short term highly liquid investments.

o) Financial instruments

The charitable company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares. Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at present value of the future cash flows and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. However, if the arrangements of a shortterm instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or financed at a rate of interest that is not a market rate or in case of an out-right short-term loan not at market rate, the financial asset or liability is measured, initially, at the present value of the future cash flow discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment.

For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate. If a financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract.

p) Pension contributions

The charitable company makes contributions on behalf of its employees into their personal pension funds. The amounts charged in the Statement of Financial Activities represent the contributions payable to the funds in respect of the accounting period. Outstanding pension contributions at the year end are included in creditors. All expenses and liabilities for defined contribution pension plans are allocated to unrestricted funds.

q) Foreign currency transactions

Transactions denominated in foreign currencies are translated into UK sterling at the average rate of exchange for the month of the transaction. Assets and liabilities in foreign currencies are translated into UK sterling at rates of exchange ruling at the end of the financial year. All exchange differences are dealt with in the Consolidated Statement of Financial Activities.

r) Liabilities

Liabilities are recognised when a future obligation resulting in the outflow of funds arises which can be measured reliably. Liabilities are disclosed but not recognised if conditions have to be met before payment is made. When future outflow is probable, but not contractual, and measurable with sufficient accuracy a provision is recognised.

s) Termination benefits

The charity recognises termination payments as a liability and an expense when it is demonstrably committed to terminate the employment of an employee or group of employees before the normal retirement date.

Motivation Trustees’ Annual Report and Financial Statements 2021 33

2 Donations and legacies

----- Start of picture text -----
Unrestricted Restricted Designated 2021 Total Unrestricted Restricted Designated 2020 Total
£ £ £ £ £ £ £ £
Donations 335,555 101,738 – 437,293 377,308 111,677 93 489,078
Gifts in kind
8,742 – – 8,742 32,520 – – 32,520
(see note 9)
Legacies 32,280 – – 32,280 37,662 – – 37,662
Total 376,577 101,738 – 478,315 447,490 111,677 93 559,260
----- End of picture text -----

Donations and gifts of £10,000 and over were received from the following trusts, foundations and companies:

----- Start of picture text -----
Restricted Unrestricted
Herman Miller Cares Foundation The Rub White Charitable Trust
Otto Bock The Lyndal Tree Foundation
The Peacock Charitable Trust
The Patrick and Helena Frost
Foundation
Otto Bock
----- End of picture text -----

Donations have not been disclosed from those donors wishing to remain anonymous.

There were no donations from trustees (2020: nil).

34 Motivation Trustees’ Annual Report and Financial Statements 2021

3 Incoming resources from charitable activities

----- Start of picture text -----
2021 Total 2020 Total
Restricted income: Grants £ £
The Beatrice Laing Charitable Trust Survive and Thrive – Malawi 5,000 –
Supporting Health, Wellbeing and Quality of –
The Church of Jesus Christ of Latter Day Saints 11,993
Life of People with Mobility Disabilities (Kenya)
Supporting Health, Wellbeing and Quality of –
The Church of Jesus Christ of Latter Day Saints 4,595
Life of People with Mobility Disabilities (Muranga)
Supporting Health, Wellbeing and Quality of –
The Church of Jesus Christ of Latter Day Saints 4,178
Life of People with Mobility Disabilities (Malawi)
Comic Relief Survive and Thrive – Malawi 88,191 58,905
Equally Able Foundation Kenya Covid Response – 19,264
–
UK Foreign, Commonwealth and Development Office All Stars – Uganda 76,057
UK Foreign, Commonwealth and Development Office Ready, Willing and Able – Kenya 11,460 35,443
Million Dollar Round Table Foundation Survive and Thrive – Malawi 10,817 –
NLCF Big Lottery Fund Rebuilding Lives, Growing Livelihoods - Tanzania – 146
The Rathbone Trust India Covid Response – 500
The Rathbone Trust Malawi Covid Response – 500
St. James’ Place Charitable Foundation It Takes a Village to Raise a Child – Uganda – 5,000
St. James’ Place Charitable Foundation Uganda Covid Response – 5,000
St. James’ Place Charitable Foundation Survive and Thrive – Malawi 10,000 –
The Souter Charitable Trust Survive and Thrive – Malawi 3,000 –
True Colours Trust Supporting the Survival and Inclusion of Disabled – 56,841
Children in Malawi
International Society of Wheelchair Professionals –
The University of Pittsburgh 28,726
initiatives
–
The White Top Foundation All Stars – Uganda 10,000
Anonymous Trust It Takes a Village to Raise a Child – Uganda – 10,000
Anonymous Trust Uganda Covid Response – 10,000
264,017 201,599
----- End of picture text -----

Motivation Trustees’ Annual Report and Financial Statements 2021 35

4 Total resources expended

----- Start of picture text -----
Cost of generating Trading costs Charitable Governance and 2021 Total
voluntary income activities support costs
£ £ £ £ £
– –
Grants, products and materials (note 8) 42,629 4,869 47,498
– – –
Cost of products sold 1,040,553 1,040,553
– –
General project costs 82,211 7,081 89,292
Staff costs (note 6) 180,427 391,868 175,318 562,283 1,309,895
Other staff costs 754 – 5,347 16,711 22,813
Consultancy 4,100 14,862 55,364 55,051 129,376
– –
Legal and professional fees 10,516 21,557 32,072
MDL overheads – 150,599 – – 150,599
–
Travel and transportation 1,316 54,730 14,483 70,529
–
Fundraising and publicity 17,001 6,212 2,461 25,674
–
Office resources 7,094 64,892 36,679 108,665
– – –
Depreciation 39,568 39,568
Finance costs 1,450 1,336 3,530 40,707 47,024
Foreign exchange gains/losses – 10,177 42 (24) 10,153
– – –
Sundry expenditure 7,215 7,215
Total resources expended 212,142 1,609,395 500,790 808,599 3,130,926
Support costs 244,686 – 563,912 (808,599) –
Total resources expended 456,828 1,609,395 1,064,702 – 3,130,926
Cost of generating Trading costs Charitable Governance and 2020 Total
voluntary income activities support costs
£ £ £ £ £
Grants, products and materials (note 8) 55 – 41,796 45,367 87,217
– – –
Cost of products sold 979,313 979,313
Staff costs (note 6) 278,105 413,853 130,369 469,860 1,292,188
Other staff costs 1,364 – 1,925 34,166 37,454
Consultancy 15,843 11,332 21,124 65,305 113,604
–
Legal and professional fees 3,000 1,185 13,355 17,539
MDL overheads – 117,617 – – 117,617
–
Travel and transportation 3,685 27,712 24,007 55,404
Fundraising and publicity 23,115 – 17 3,291 26,424
–
Office resources 6,726 26,658 18,134 51,517
Depreciation – – 218 42,364 42,581
Finance costs 1,592 1,420 1,477 5,222 9,711
Foreign exchange gains/losses – – 391 21,651 22,041
–
Sundry expenditure 1,157 8,271 10,636 20,064
Total resources expended 333,485 1,524,691 261,143 753,357 2,872,676
– –
Support costs 300,589 452,768 (753,357)
Total resources expended 634,074 1,524,691 713,911 – 2,872,676
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36 Motivation Trustees’ Annual Report and Financial Statements 2021

5 Net incoming resources for the year

This is stated after charging:

----- Start of picture text -----
2021 2020
£ £
Amortisation of intangible fixed assets 8,133 8,133
Depreciation of tangible assets 31,436 33,325
Auditors’ remuneration:
Audit 16,000 13,240
Other services 1,550 1,550
Trustees’ reimbursed expenses 111 462
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6 Staff costs and numbers

The aggregate payroll costs for UK contracted staff were:

----- Start of picture text -----
2021 2020
£ £
Salaries and wages 886,445 888,606
–
Severance pay 20,521
Social security costs 79,813 64,080
Pension contributions 57,522 59,623
Total costs for UK contracted staff 1,044,302 1,012,309
Total salary costs for field-based staff overseas 265,594 279,875
Total staff costs for the charity (as shown in note 4) 1,309,895 1,292,184
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Two employees earned more than £60,000 during the year (2020: three):

----- Start of picture text -----
2021 2020
No. No.
£60,000 - £60,999 1 1
£70,000 - £70,999 1 1
£80,000 - £80,999 – 1
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The charity trustees were not paid or received any other benefits from employment. One trustee was reimbursed travel expenses of £111. Trustee indemnity insurance is provided up to a limit of £1,000,000.

The key management personnel of the charity and its subsidiary, comprise the trustees, the Chief Executive Officer, Founder Director, Head of Fundraising and Communications, Head of Programme Transition, Regional Director Africa, Regional Director South Asia, Business Development Director, and Head of Finance and Compliance. The total employee benefits of key management personnel for the group were £436,438 (2020: £457,739). The total employee benefits of the Chief Executive Officer are in the range £70,000 - £79,999 and these costs are apportioned between The Motivation Charitable Trust and Motivation Direct Limited.

Severance pay represents payments made to employees as compensation for loss of earnings under contractual obligations due to organisational restructuring. There were seven severance payments made to employees in 2021 (2020: none).

The average number of UK employees during the year was 26 (2020: 29).

----- Start of picture text -----
Full time equivalents 2021 2020
No. No.
Costs of generating voluntary income 7 9
Charitable activities 8 6
Trading 8 9
23 24
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Motivation Trustees’ Annual Report and Financial Statements 2021 37

7 Taxation

The charitable company is exempt from corporation tax as all its income is charitable and is applied for charitable purposes.

8 Grants payable including products and material donations

----- Start of picture text -----
2021 2020
£ £
Tackling Poverty and Exclusion for Disabled Children and their Families (2019) (Uganda) – 7,529
Rebuilding lives, growing livelihoods (Tanzania) – 2,925
Ready, Willing and Able (UK Aid Match) (Kenya) – 5,901
Christadelphian Meal-a-Day Fund (Kenya) 26 –
All Stars (UK Aid Match) (Kenya) 1,030 18,284
Survive and Thrive (Comic Relief) (Malawi) – 32
Supporting Health, Wellbeing and Quality of Life of People with Mobility Disabilities (Malawi) 944 –
Intermediate Technical Training (Somalia) 31 –
Appropriate Wheelchair Provision through the MID partner network – Phase II (India) – 3,152
Covid response (India) – 2,679
Covid response II (India) 5 685
–
Lotus Flower Trust project (India) 4,489
–
Wheelchair Service Provision Chennai (India) 4,543
–
Navi Chaitanya (India) 5,239
–
Breaking Barriers (India) 12,975
–
Building Back Better (India) 3,565
–
India wheelchair provision 9,531
Innovation (3D printing) (Google) – 79
Transfer of technology (ALIMCO) 251 –
Provision through other programmes 4,869 538
47,498 41,804
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Grants payable includes cash, products and materials donations to partner organisations and are considered to be part of the costs of activities in furtherance of the objects of the charity because they enable project work initiated by the charity to be continued locally for sustainable long-term benefits. Grants are only awarded to organisations with a history of project participation with the charity and are monitored on a regular basis.

9 Gifts in kind and intangible income

----- Start of picture text -----
2021 2020
£ £
Fundraising and publicity costs 2,020 3,780
Travel (flights and train) – 420
Venue space 200 8,059
Consultancy and staff training – 9,930
Legal and professional 3,751 3,000
Computer software 2,771 7,331
8,742 32,520
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38 Motivation Trustees’ Annual Report and Financial Statements 2021

10 Intangible fixed assets – Group and Charity

----- Start of picture text -----
Computer software Total
£ £
Cost at 1 January 2021 145,664 145,664
– –
Additions in year
– –
Disposals in year
Cost at 31 December 2021 145,664 145,664
Amortisation at 1 January 2021 136,368 136,368
Charge for the year 8,133 8,133
– –
On disposals
Amortisation at 31 December 2021 144,501 144,501
Net book value at 31 December 2021 1,162 1,162
Net book value at 1 January 2021 9,295 9,295
----- End of picture text -----

11 Tangible fixed assets

----- Start of picture text -----
Group Computer equipment Leasehold Tooling Total
and website improvements
£ £ £ £
Cost at 1 January 2021 49,814 255,202 58,715 363,731
– –
Additions in year 2,375 2,375
– –
Disposals in year (19,709) (19,709)
Cost at 31 December 2021 52,189 235,493 58,715 346,397
Accumulated depreciation at 1 January 2021 40,402 103,706 50,373 194,481
Charge for the year 3,273 23,427 4,736 31,436
– –
On disposals (12,506) (12,506)
Accumulated depreciation at 31 December 2021 43,675 114,627 55,109 213,411
Net book value at 31 December 2021 8,514 120,866 3,605 132,985
Net book value at 1 January 2021 9,412 151,496 8,342 169,250
Charity Computer equipment Leasehold Tooling Total
and website improvements
£ £ £ £
Cost at 1 January 2021 48,665 255,202 18,942 322,809
– –
Additions in year 2,375 2,375
– –
Disposals in year (19,709) (19,709)
Cost at 31 December 2021 51,040 235,493 18,942 305,475
Accumulated depreciation at 1 January 2021 39,253 103,706 10,600 153,599
Charge for the year 3,273 23,427 4,736 31,436
– –
On disposals (12,506) (12,506)
Accumulated depreciation at 31 December 2021 42,526 114,627 15,336 172,489
Net book value at 31 December 2021 8,514 120,866 3,605 132,985
Net book value at 1 January 2021 9,412 151,496 8,342 169,250
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Motivation Trustees’ Annual Report and Financial Statements 2021 39

12 Investments

----- Start of picture text -----
Group 2021 2020
£ £
– –
Unlisted investment in subsidiary
Charity 2021 2020
£ £
Unlisted investment in subsidiary 1 1
----- End of picture text -----

The results for Motivation Direct Limited, of Unit 2 Sheene Road, Bedminster, Bristol BS3 4EG (company no. 07003107) for the year ended 31 December 2021 are as follows:

----- Start of picture text -----
2021 2020
£ £
Turnover 1,584,542 1,423,634
Cost of sales (1,040,553) (979,313)
Gross profit 543,988 444,321
Administrative costs (568,842) (545,379)
Net profit (24,854) (101,058)
----- End of picture text -----

Net liabilities are £129,593 (2020: net liabilities £104,739) and share capital is £1 (2020: £1).

Motivation Direct Limited is a subsidiary of the charitable company by virtue of control of 100% of the share capital.

13 Debtors

----- Start of picture text -----
Group Group Charity Charity
2021 2020 2021 2020
£ £ £ £
Trade debtors and donations due 94,826 200,361 14,652 33,531
Prepayments 49,392 17,651 49,392 17,651
Other debtors 9,331 39,132 9,331 8,035
Amounts owed by Group companies – – 13,076 338,511
153,549 257,144 86,450 397,728
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40 Motivation Trustees’ Annual Report and Financial Statements 2021

14 Creditors: amounts falling due within one year

----- Start of picture text -----
Group Group Charity Charity
2021 2020 2021 2020
£ £ £ £
Trade creditors 163,725 154,408 14,639 18,491
Taxation and social security 17,544 121 17,544 121
Other creditors 195 – 195 –
Accruals and deferred income 100,417 146,843 20,887 11,623
Loans 125,000 44,527 75,000 26,840
406,880 345,899 128,263 57,075
----- End of picture text -----

A fixed and floating charge is held by NatWest over all of the company’s assets.

15 Creditors: Analysis of movement of deferred income

----- Start of picture text -----
Group Charity
£ £
–
Deferred income at the start of the year 94,314
–
Amounts from previous periods released to the Consolidated Statement of Financial Activities (94,314)
Income deferred in the current year 83,128 8,638
Deferred income at the end of the year 83,128 8,638
----- End of picture text -----

Deferred income arises in Motivation Direct Limited where payments are received from customers for sales in advance of the point at which revenue is recognised under Motivation Direct Limited’s accounting policies.

16 Creditors: amounts falling due after more than one year

----- Start of picture text -----
Group Group Charity Charity
2021 2020 2021 2020
£ £ £ £
Loan 333,333 455,474 200,000 273,161
----- End of picture text -----

17 Obligations under operating leases

----- Start of picture text -----
2021 2020
£ £
Amounts due in < 1 year 6,929 49,846
Amounts due in 2 – 5 years – 7,083
6,929 56,929
----- End of picture text -----

Lease payments recognised as an expense during the year were £50,000 (2020: £50,546).

Motivation Trustees’ Annual Report and Financial Statements 2021 41

18 Analysis of net assets

----- Start of picture text -----
General Restricted 2021 General Restricted 2020
funds funds Total funds funds funds Total funds
£ £ £ £ £ £
Intangible fixed assets 1,162 – 1,162 9,295 – 9,295
Tangible fixed assets 132,985 – 132,985 169,250 – 169,250
Net current assets (35,086) 187,204 152,118 541,710 349,926 891,636
Creditors: amounts falling – –
(333,333) (333,333) (455,474) (455,474)
due after more than one year
Net assets at 31 December (234,272) 187,204 (47,068) 264,781 349,926 614,707
----- End of picture text -----

19 Commitments

On 20 February 2017 the charity signed a 10 year lease, with a break clause after five years, for new premises at Sheene Road Bristol. On 18 August 2021 the charity served notice of its intention to exercise the break clause, and the lease was terminated on 21 February 2022. As at 31 December 2021 the total commitment remaining until the expiry of the lease was £6,929. Lease payments were made quarterly in advance, and therefore there were no further payments due as at 31 December 2021.

20 Related party transactions

During the year £153,017 was recognised as income relating to management service charges and the apportionment of staff time with the subsidiary Motivation Direct Limited. £13,076 remains outstanding at the year end. There were no other related party transactions requiring disclosure.

21 Movements in funds

----- Start of picture text -----
As at Incoming Outgoing Transfers As at
1 Jan 2021 resources resources 31 Dec 2021
£ £ £ £ £
Restricted funds
– – –
Empowering People with Disabilities (Kenya) 10,412 10,412
Improving the Mobility and Quality of Life for Children 1 – – – 1
at Ngale School (Kenya)
Rebuilding lives, growing livelihoods (Tanzania) (2017-19) 1 – – – 1
Survival, Mobility, Independence (further development – – –
(29,384) (29,384)
of Access Kenya) (Kenya)
Supporting the Survival and Inclusion of disabled 59,611 – (3) (59,610) 4
children (Malawi) (2018)
– –
Ready, Willing and Able (UK Aid Match) (Kenya) (5,072) 11,460 6,388
Tackling Poverty and Exclusion for Disabled Children and – – –
(7,356) (7,356)
their Families (2019) (Uganda)
Christadelphian Meal-a-Day Fund (Kenya) 1,016 – – (1,016) –
–
All Stars (UK Aid Match) (Uganda) 12,071 76,057 (105,834) (17,706)
Appropriate Wheelchair Provision through the MID partner 35,423 – – (35,423) –
network – Phase II (India)
Appropriate Wheelchair Provision through Mumbai, Delhi 59,763 – – (59,763) –
and Chennai state governments (India)
Motivation Wheelchair fund 13,585 4,640 (268) (179) 17,778
Innovation (3D printing) (Google) 37 – – – 37
Development of folding 3-wheeler 119 – – – 119
----- End of picture text -----

42 Motivation Trustees’ Annual Report and Financial Statements 2021

----- Start of picture text -----
As at Incoming Outgoing Transfers As at
1 Jan 2021 resources resources 31 Dec 2021
£ £ £ £ £
– – –
MP33 DIMS build and training (1,257) (1,257)
– –
TRT consultancy projects 73,576 16,956 90,532
–
Survive and Thrive (Comic Relief) (Malawi) 56,684 117,019 (99,074) 76,629
Supporting Health, Wellbeing and Quality of Life of People –
28,458 14,608 (35,453) 7,614
with Mobility Disabilities (Kenya)
–
Covid Response (Kenya) (5,145) 11,548 (16,661) (10,258)
Covid Response (Malawi) (9,353) (277) (41,913) 59,610 8,066
– –
Covid Response (Uganda) 9,105 (7,103) 2,002
–
LDS Evaluation (India) 13,632 (10,721) (1,012) 1,899
– – –
Covid Response (India) (2,089) (2,089)
–
Covid Response II (India) 34,090 (2,705) (34,770) (3,385)
Supporting Health, Wellbeing and Quality of Life of People – –
4,595 (7,566) (2,971)
with Mobility Disabilities (Muranga)
Supporting Health, Wellbeing and Quality of Life of People – –
4,531 (5,176) (645)
with Mobility Disabilities (Malawi)
Intermediate Technical Training (Kenya) – 2,231 (1,695) – 536
Intermediate Technical Training (Somaliland) – 1,653 (1,210) – 444
– –
Intermediate Technical Training (Somalia) 10,616 (11,088) (472)
– –
Lotus Flower Trust (India) (6,113) 1,797 (4,316)
– –
Wheelchair Service Provision Chennai (India) 4,350 (6,083) (1,733)
Navi Chaitanya (India) – 13,906 (13,278) – 628
– –
Breaking Barriers (India) 21,640 (14,861) 6,779
– –
Building Back Better (India) 17,214 (12,726) 4,487
Motivation App (India) – 69 (20,403) 34,770 14,436
– –
Covid Response III (India) 23,744 (14,470) 9,275
– – –
Developing Parasports Talent in India 10,453 10,453
ALIMCO Training Consultancy (India) – 2,064 (1,421) – 643
– –
Intermediate Technical Training (Bangladesh) 6,014 (1,164) 4,850
– –
International Society of Wheelchair Professionals initiatives 28,726 (25,658) 3,068
– – –
Jivanopadhi (India) (3,615) (3,615)
– – –
Care and Share (India) (1,677) (1,677)
– –
India wheelchair provision I 8,753 (12,607) (3,854)
India wheelchair provision II – 19,423 (9,531) (9,050) 841
Total restricted funds 349,928 431,993 (478,477) (116,238) 187,205
Designated fund
–
Transfer of technology (ALIMCO) 8,420 4,437 (22,271) (9,413)
–
Total designated fund 8,420 4,437 (22,271) (9,413)
Unrestricted funds
General funds (incl regional offices, trading and
349,708 448,178 (1,020,782) 116,238 (106,658)
training projects)
Motivation Direct Limited (93,349) 1,584,542 (1,609,395) – (118,203)
Total unrestricted fund 256,359 2,032,719 (2,630,178) 116,238 (224,861)
TOTAL FUNDS 614,707 2,469,150 (3,130,926) – (47,068)
----- End of picture text -----

Motivation Trustees’ Annual Report and Financial Statements 2021 43

Prior year

----- Start of picture text -----
As at Incoming Outgoing Transfers As at
1 Jan 2020 resources resources 31 Dec 2020
£ £ £ £ £
Restricted funds
– – –
Core costs fundraising (Kenya) 1,000 (1,000)
– – –
Empowering People with Disabilities (Kenya) 10,412 10,412
Improving the Mobility and Quality of Life for 1 – – – 1
Children at Ngale School (Kenya)
Rebuilding lives, growing livelihoods (Tanzania)
23,506 145 (21,174) (2,476) 1
(2017-19)
Survival, Mobility, Independence (further – –
(18,441) (10,943) (29,384)
development of Access Kenya) (Kenya)
Supporting the Survival and Inclusion of disabled –
33,376 58,045 (31,810) 59,611
children (Malawi) (2018)
–
Ready, Willing and Able (UK Aid Match) (Kenya) (95) 35,427 (40,405) (5,072)
Tackling Poverty and Exclusion for Disabled
31,644 16,000 (54,217) (783) (7,356)
Children and their Families (2019) (Uganda)
– –
Christadelphian Meal-a-Day Fund (Kenya) 4,932 (3,916) 1,016
–
All Stars (UK Aid Match) (Uganda) 20,000 10,250 (18,179) 12,071
Appropriate Wheelchair Provision through the – – –
35,423 35,423
MID partner network – Phase II (India)
Appropriate Wheelchair Provision through Mumbai, – –
62,897 (3,134) 59,763
Delhi and Chennai state governments (India)
Motivation Wheelchair fund 8,459 6,150 – (1,024) 13,585
Innovation (3D printing) (Google) 3,319 – (3,282) – 37
Development of folding 3-wheeler 1,927 – (1,808) – 119
– – –
MP33 DIMS build and training (1,257) (1,257)
–
TRT consultancy projects 48,247 25,719 (391) 73,576
– –
Survive and Thrive (Comic Relief) (Malawi) 58,905 (221) 58,684
Supporting Health, Wellbeing and Quality of Life – – –
28,458 28,458
of People with Mobility Disabilities (Kenya)
– –
Covid Response (Kenya) 19,264 (24,410) (5,145)
Covid Response (Malawi) – 869 (10,222) – (9,353)
– –
Covid Response (Uganda) 15,000 (5,895) 9,105
– – –
LDS Evaluation (India) 13,632 13,632
Covid Response (India) – 575 (2,663) – (2,089)
– –
Covid Response II (India) 34,770 (681) 34,090
Total restricted funds 265,350 322,209 (233,350) (4,283) 349,926
Designated fund
Transfer of technology (ALIMCO) 32,247 93 (23,920) – 8,420
Total designated fund 32,247 93 (23,920) – 8,420
Unrestricted funds
General funds (incl regional offices, trading
800,368 635,774 (1,090,715) 4,283 349,710
and training projects)
Motivation Direct Limited 7,708 1,423,634 (1,524,691) – (93,349)
Total unrestricted fund 808,076 2,059,408 (2,615,406) – 256,361
TOTAL FUNDS 1,105,673 2,381,710 (2,872,676) – 614,707
----- End of picture text -----

44 Motivation Trustees’ Annual Report and Financial Statements 2021

Purpose of restricted funds

Motivation Trustees’ Annual Report and Financial Statements 2021 45

46 Motivation Trustees’ Annual Report and Financial Statements 2021

Motivation Trustees’ Annual Report and Financial Statements 2021 47

Registered charity 1079358 Company registration number 3916496 Unit 2 Sheene Road, Bedminster, Bristol BS3 4EG www.motivation.org.uk 0117 966 0398