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2022-12-31-accounts

Trustees[’] Annual Report and Financial Statements 2022 For the year ending 31 December 2022

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2 Motivation Trustees’ Annual Report and Financial Statements 2022
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Contents

4

Chair’s CEO’s Introduction Introduction 5 About Us Case Study 7

Chair’s Introduction

6

Our Impact in 2022 8 10 Our Staff in Action 11 12 Fundraising Highlights 15 17 Case Study 19 20 Structure, Governance and 22 Management 25 Statement of Trustees’ Responsibilities 26

Partners

Achievements and Performance

Financial Review 2023 Objectives

Reference and Administration Information

27 Independent Auditor’s Report

30 Financial Statements

Motivation Trustees’ Annual Report and Financial Statements 2022 3

Chair's Introduction

2022 was a brilliant year for Motivation! It was not without challenges, but overall it demonstrated the enormous resilience of the organisation and our incredible team.

We started the year with a bold plan to rebuild after two years of the pandemic that had left our reserves depleted. However, we did not initially see the anticipated recovery, particularly on sales by the social enterprise, a crucial pillar of our business model. Like a number of other international charities, we faced the real prospect of not being able to survive.

The situation was made more challenging because global budgets for disability are simply inadequate, with less than 0.5% of all international aid going to disabled people, despite the fact that one in five people in the countries where we work will be disabled. Added to this, global humanitarian budgets continue to be hit by the dual blows of loss of income and the increase in humanitarian need across the globe.

In response to these realities, we But above all I want to thank the launched a fundraising appeal, team at Motivation. It is a hugely highlighting the lack of global difficult time to work in our sector funding for sustainable disability and all the more so for a small inclusion. We were overwhelmed INGO and social enterprise. All of by the response. Our donors were the team, brilliantly led by Amanda, sympathetic and showed huge our Chief Executive, showed generosity and flexibility. They a dedication and commitment recognised the unique role we to not only survive but to drive have in producing low-cost, quality forward, maintaining its ambition wheelchair and sports products for sustainable wheelchair and that increase disabled people’s wheelchair service provision that independence and inclusion. fulfil the rights of disabled people. You are awesome! Thank you.

I am hugely grateful for the support of all our donors, to our partners for their understanding and flexibility, and to our volunteers and Boards in the UK, India and Malawi, who rolled up their sleeves and gave generously of their time and energy.

We have started 2023 with a strong portfolio of programmes and a pre-pandemic level order book for our social enterprise.

The future for Motivation looks bright and I’m excited for another brilliant year!

We owe our successes this year to all of you.

Richard Hawkes

Chair of Trustees

~~– An estimated 1.3 billion people or 16% of – global population worldwide experience a signifcant disability today~~

4 Motivation Trustees’ Annual Report and Financial Statements 2022

CEO's Introduction

Motivation’s combination of user-focused programmes and user-led products – founded and designed from our years of working alongside the communities we serve – make us unique.

We feel the huge responsibility of knowing that there is no other organisation ready to take our place in continuing to achieve our goal of sustainable provision of high-quality, low-cost wheelchairs and sports products. And the need to keep working to an end where services and appropriate wheelchairs are part of the infrastructure of provision that any wheelchair user can expect, no matter where they live in the world.

That’s why we are proud to be working hard to advocate and build this provision within the health and social structures of the countries we work in. We have

absolute conviction that this is not only the right thing to do but also makes sound economic and social sense. A community where no one is left behind is better for everyone.

We made great progress with our national manufacturing project in Kenya, demonstrated hugely positive outcomes on improving education outcomes for disabled children in Uganda, optimised healthcare and social outcomes of disabled children in Malawi, provided appropriate wheelchairs to thousands of people through our partners in India, and provided products and training in inclusion and wheelchair provision through more than 28 countries.

When times were tough, we circled back to our values as our constant guide. We were honest about the challenges with our staff, our partners and our customers, and so empowered them with a chance to help us to continue to work towards our shared belief in a fairer world.

This absolutely proved the best course of action. Everyone rallied. Our partners, donors and all the staff in the Motivation team were incredible. I am so proud of what we can achieve together, even in tough times, and really excited about maintaining this momentum for growth in 2023 and beyond.

Amanda Wilkinson

Chief Executive Officer

~~Less than 10% of people have the assistive technology they are entitled to~~

Global report on health equity for persons with disabilities. Geneva: World Health Organization; 2022. Licence: CC BY–NC–SA 3.0 IGO

Motivation Trustees’ Annual Report and Financial Statements 2022 5

About Us

Products such as glasses, hearing aids or wheelchairs – known as assistive technology (AT) – are essential for healthy, productive, independent and dignified lives. Access to AT is central to the United Nations’ Convention on the Rights of Persons with Disabilities, which makes clear that:

~~Access to assistive technology is a right, not a privilege~~

But in countries like Kenya, India, Malawi and Uganda, less than 10% of people who are entitled to a wheelchair actually have one. Statistics like this drive the work we do at Motivation.

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 appropriate wheelchairs – that is, wheelchairs that meet users’ needs and the environment they live in, provide proper fit and postural support, are safe and durable, and are affordable to buy and maintain. These 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 charity, Motivation Charitable Trust, works with experienced and skilled wheelchair users to train and mentor other wheelchair users, discussing issues such as continence care, relationships, rights and how to say ‘No’ to well-meaning but unwanted help.

We work with the parents and caregivers of disabled children, so they can support their child’s early development and build support networks. We work with professionals, such as physiotherapists, wheelchair technicians, occupational therapists and service managers, to build person-centred wheelchair provision services, i.e., services that refer, assess, prescribe and fit wheelchairs to each person’s specific needs and train wheelchair users to use, maintain and repair their chairs.

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. We work with policy and decision makers to advocate and act for disabled people’s rights.

~~Motivation works for a world where disabled people’s rights and ambitions are not only met but exceeded~~

Because we believe that should happen for everyone, everywhere, always – not just as part of a charitable or philanthropic projects – 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 all our partners, makes a real difference to disabled people’s lives. And that health, social and financial impact cascades out to families, communities and society as a whole.

~~Access to assistive technology is a human right, and~~

~~a precondition for equal opportunities and participation~~

Global report on assistive technology. Geneva: World Health Organization and the United Nations Children’s Fund (UNICEF), 2022. Licence: CC BY–NC–SA 3.0 IGO.

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CASE STUDY

All Stars, Uganda: inclusive sport helps children come to school and reduces stigma

I am a 14-year-old girl who has a physical disability. Most of the time, I am laughed at and called names. My mum finds it difficult to take care of me because I sometimes need

expensive medicines. My mother sells maize by the roadside to earn income. Before I was not going to school regularly. But that changed when some peer mentors and coaches came to the community and told us about the enrolment of children with disabilities in school and free primary education.

I enrolled in the school in 2021 and managed to complete my primary level in 2022. I was a lot older than the other students because I hadn’t been able to go to school at the age I should have done.

The weekly sports sessions made me interact with my fellow pupils and I felt accepted in the school. The school management has been helpful in the way they treat us as children with a disability. I hope to be great and useful for the community in the future, as I desire to be a medical doctor.

~~I hope to be great and useful for the community in the future, as I desire to be a medical doctor~~

I was not born disabled in 2008, but I lost my sight unexpectedly in 2013. Everything changed and it meant that I couldn’t attend school anymore.

Before joining the sports project, the community used to see me as useless. They used to tell me that there was no need to live and no need to give me food or clothing. Some would say that if they were my parents, they would have just killed me and got rid of me.

I grew up deep in a village and my parents had never heard of a school for children with visual impairment. But one day there was an awareness talk show on the local radio where they were encouraging parents to take children with disabilities to school and mentioned some inclusive schools where they were implementing a project.

I was welcomed very happily by the headteacher, and the teachers were friendly. They gave me an interview and I passed. Even though I was older

than normal for primary school, it didn’t matter, I was glad to be there. When I started school, my fellow children told me that there were many sports that I could play. My teacher, who

was trained as a coach, introduced me to a variety of games like athletics. I realised that sports were important for my life, and I was given the opportunity to represent my town in a competition and came back with a gold medal!

~~I was given the opportunity to represent my town in a competition and came back with a gold medal!~~

Motivation Trustees’ Annual Report and Financial Statements 2022 7

Our Impact in 2022

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

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Projects
Projects & Sales
Sales
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~~Improving quality of life~~

disabled people individually 1,341 assessed, prescribed and fitted with wheelchairs and offered mobility and life skills training through wheelchair service partners

440 drinking, movement, communication disabled children with improved eating, and play, and more included in their families and communities

~~More access to AT~~

65 sports clubs members sports chairs made available to

wheelchairs sold to customers 5,231 in 25 countries, with many distributed on to other countries via humanitarian and charitable organisations

432 games and sports and regularly disabled children took part in attended primary school

8 Motivation Trustees’ Annual Report and Financial Statements 2022

~~Stronger wheelchair services~~

194 occupational therapists and physiotherapists, technicians, community-based rehab workers trained and mentored with additional skills and knowledge for their work. Trainings included:

~~Peer networking~~

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

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

65 professionals learnt about appropriate engineers and assistive technology wheelchair design and cushion technology, to encourage inter-disciplinary collaborations for the development of appropriate wheelchairs

~~Better support~~

398 children trained and active in peer-parents and caregivers of disabled support groups to build confidence and skills around their child’s development and family livelihoods

teachers and sports coaches continued 151 to build their skills and deliver inclusive education and adaptive sports and play

445 and governmental organisations gained staff from civil society, non-governmental an understanding and are taking action on:

~~User leadership~~

Disabled people and their families steered our projects through advisory panels, product feedback, interviews, evaluations and focus group discussions

Disabled people’s organisations and sport federations contributed to the development of a digital platform with reliable information on disability, assistive technology and wheelchair services

Members and coaches from inclusive sports clubs advised the development of our sports products

If we assume that the impact cascades out to:

~~Motivation impacted the lives of at least 99,000 people in 2022~~

Motivation Trustees’ Annual Report and Financial Statements 2022 9

Partners

~~Partnerships are critical to our work We could not achieve what we do without them~~

Our sincere and heartfelt thanks for the professionalism, dedication and support of each and every member of staff and volunteer who enables us to do what we do.

AIC Kajiado Child Care Centre (Kenya)

Association of the Physically Disabled of Kenya

Bethany Kids (Kenya)

Caritas

Centre for Disability and Development (Bangladesh)

Centre for Rehabilitation of Paralysed (Bangladesh)

Composite Rehabilitation Centre (India)

Divyang Mythri Sports Academy (India)

Gulu Disabled Persons Union (Uganda)

Gulu Regional Referral Hospital (Uganda)

Humanity and Inclusion

Indian Institute of Technology

International Committee of Red Cross

Jomo Kenyatta University of Agriculture and Technology (Kenya)

Kara Medical Foundation (India)

Kenya Institute of Special Education

Kibwezi Disabled People Organisation (Kenya)

Lathika Roy Foundation (India)

MACOHA (Malawi)

Makueni County Government (Kenya)

Malawi Against Physical Disabilities

Margadarshi, The Association of People with Disabilities (India)

Mau Disability Community Centre (Kenya)

Ministry of Gender, Disability and Social Welfare (Malawi)

Ministry of Health Kenya

Ministry of Health Malawi

Ministry of Social Protection Kenya

Mulago Orthopaedic Workshop (Uganda)

Muranga County Government (Kenya)

Nalondo Special School (Kenya)

National Council for Persons with Disabilities (Kenya)

National Institute of Speech and Hearing ( India)

Nyabondo Rehabilitation Centre (Kenya)

Poovanthi Institute of Rehabilitation and Elderly Care (India)

Prakhyata Abhinand Charitable Trust (India)

Queen Elizabeth Central Hospital (Malawi)

Rajasthan Mahila Kalyan Mandal (India)

Spastic Society of Tamilnadu (India)

State Government of Karnataka (India)

Teeed Foundation (India)

The Association of People with Disabilities (India)

Uganda National Association of Cerebral Palsy

Uganda Society for Disabled Children

Voluntary Organisation for International Cooperation (Kenya)

Walkabout Foundation (Kenya)

Wheelchair Basketball Federation of India

World Health Organisation World Relief Malawi

~~We achieve more together than we can alone~~

10 Motivation Trustees’ Annual Report and Financial Statements 2022

Our Staff in Action

We truly value the exceptional contributions made by our team members. Without their unwavering dedication, hard work and commitment to promoting the rights of disabled people worldwide, we would not be able to accomplish all that we do.

On this page, we are proud to offer a glimpse of our incredible team in action, showcasing their passion and enthusiasm. And we want

to extend our gratitude to those who are not pictured here. We recognise the immense importance of our Finance, HR, Fundraising, Administration, Logistics, Clinical, Technical and Communications teams, whose behind-the-scenes efforts provide the necessary support and infrastructure for our work. Their expertise, professionalism, and dedication are invaluable to our success.

~~Our team members, both seen and unseen, form the heart and soul of our organisation. Together we are all committed to our shared vision of creating a more inclusive and equal world for disabled people~~

We would also like to say thanks very much to our fundraising volunteers John and Rob.

Master Trainers! Our global team of clinical and technical staff meet face to face for the first time, along with trainer Rachel Lassman from London School of Tropical Hygiene and Medicine.

John Kinuthia, Chris Rushman and Stefan Constantinescu (Product Design and Engineering), discussing National Manufacturing Project field trials with Jomo Kenyatta University’s Dr Joseph Matheri and College of Health Sciences team.

Catherine Kimani, Caroline Wanjira (Peer Trainers/Mentors) and Charles Kanyi (Regional Service Development Coordinator) at a community sensitisation event.

Clare Childs (Sports Range Manager) catching up with the Merits Taiwan team at the International Seating Symposium.

Siddhartha Gaur (Assistant Manager, Training and Clinical Support) carries out a wheelchair assessment with a woman in Ajmer, Rajasthan.

Motivation Trustees’ Annual Report and Financial Statements 2022 11

Achievements and Performance

Lingering and profound Covid-related changes and challenges meant that in 2022 we had to focus a significant effort on securing our future, so we could continue to deliver impact for the people we serve for as long as we are needed.

But we still succeeded in achieving on all but four of our 21 objectives. And our decision to be open

and honest about the challenges we were facing brought the Motivation team even closer together and strengthened relationships with our supporters, donors, partners and sister organisations.

The ‘Our Impact’ section sets out some of our key achievements. The table below sets out progress towards our six strategic priorities:

~~Together we are stronger!~~

1 Be systematically informed by, and accountable to, our stakeholders

We said: Design and implement an online information platform for wheelchair users, informed by users’ needs for information and signposting Achieved: Wheelchair Matters, a digital platform to enable access to accurate information on disability, assistive technology and wheelchair services, was prototyped

We said: Work with partners in India to incorporate support for disabled women and girls in accessing information around health and menstruation within at least two trainings, and share the learning across the organisation

Partially achieved: Delivered a webinar on Menstrual Health Care Awareness for around 60 disabled women, in partnership with a highly experienced gender specialist

We said: Evolve and implement improved systems for user impact and feedback in the development of at least one new product

Partially achieved: Completed visits to sports clubs in India and the UK to get user feedback on two pipeline products, using the learning to improve the next prototypes. More work needed to make this systematic

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

We said: Grow revenue to at least £1.6m as the economy recovers from the effects of the pandemic, to provide income for the Charity and its work

Achieved: MDL delivered revenue of £1.6m as trading performance recovered strongly in late 2022

We said: Identify and secure at least two manufacturing and development partnerships to pilot commercially viable production of appropriate wheelchairs in Kenya as an alternative to unsustainable donated/imported wheelchair supply

Achieved: Established partnerships with a Nairobi-based engineering firm and Jomo Kenyatta University of Agriculture and Technology to prototype Kenyan-made wheelchairs and run field trials

We said: Gain funding for at least one new assistive technology product development Achieved: We secured three years of funding to develop a FrameRunner product, working with the University of Alabama at Birmingham, USA

12 Motivation Trustees’ Annual Report and Financial Statements 2022

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

We said: Deliver at least two projects in each of the countries we work in that increase the independence, autonomy and inclusion of at least 500 disabled people in total Achieved: 2,242 disabled people increased their independence, autonomy and inclusion through Motivation-led projects, although we only had one project in Malawi and one in Uganda

We said: Develop wheelchair service professionals through online and face to face training and mentoring

Achieved: 194 professionals and 28 wheelchair services were supported through training and mentoring

4 Gather and use evidence to demonstrate and drive impact

We said: Add latest sector research and Motivation project learning to our Evidence Library Achieved: Organisation-wide library of 234 research papers and sector reports is in place, with new documents added frequently

We said: Identify core indicators and data collection tools to enable learning across projects Postponed: Although some work was done, completion of this work has had to be postponed to 2023

We said: Review and simplify project reporting templates and tools

Achieved: We developed a project status report template that is simple to complete and used to report to the Senior Management Team and Trustees

We said: Complete evaluation of India wheelchair provision project and share results

Achieved: An in-depth evaluation hearing from 116 wheelchair users, 35 parents/caregivers of children who are wheelchair users, and staff from 17 wheelchair services across India. This is not yet shared more widely

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

We said: Advocate for greater global investment in disability inclusion and in appropriate inclusion for disabled people in rehabilitation and healthcare in at least three key fora

Achieved: We are active members of more than three sector and national groups, and working with funders to recognise the value and importance of assistive technology to inclusion

We said: Encourage and participate in at least five sector events as a thought leader and via partnership, to promote inclusive access to assistive technology and provision

Achieved: Launched National Manufacturing Kenya at Stakeholders Meeting, bringing together clinicians, service providers, funders and government decision-makers; championed inclusion and provision at conferences in India and Kenya; supported the development of Kenyan Ministry of Health rehabilitation project; members of inter-agency coordinating committee for Kenya’s Global Disability Summit commitments; members of the Expert Review Group for the WHO Wheelchair Provision Guidelines; contributed Emergency Wheelchair Provision materials for WHO use in their global Training on Assistive Products; in the ATscale global partnership for assistive technology – Board members of AT2030 project and members of the Advocacy and Communications Task Team

We said: Be bold in challenging the status quo of funders, institutions and multinational bodies and promoting new ways of sustainable product and service delivery which improve access to appropriate low-cost assistive technology and service provision

Achieved: Championed and began the pilot of a national manufacturing model for increasing the supply of appropriate wheelchairs and reducing unsustainable dependence on imported and donated wheelchairs; provided an infographic on the unsustainability of donated and imported wheelchair to the UK Parliament launch of the Global Report on AT

Motivation Trustees’ Annual Report and Financial Statements 2022 13

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

We said: Further strengthen the UK Board to increase expertise at voluntary income growth, clinical expertise and experience of global design and manufacturing

Achieved: We made two appointments to the Board bringing to the Board expertise on business development, fundraising, clinical provision and wheelchair service management

We said: Further strengthen the India Board to increase expertise at business development and advocacy

Postponed: We developed a plan to identify prospects for Board, but this was delayed by the resignation of the Regional Director of South Asia. Now we have recruited a new Director for the region, we have returned to our recruitment plan in 2023

We said: Secure our financial future achieving at least £530k unrestricted and £620k restricted income so we can continue to deliver impact despite the effects of the Covid pandemic, cuts to UK overseas development assistance and the global economic downturn

We said: Strengthen the skills of the fundraising team to focus on high-value fundraising Achieved: Segmented our donor approaches and recruited two skilled fundraisers to focus on securing higher-value grants from Institutions and larger trusts and foundations

We said: Improve the accuracy and timeliness of our cashflow forecasting in order to build the organisation’s financial resilience and adaptability Achieved: Cashflow forecasts reviewed by the weekly Senior Management Team, a Finance Subcommittee, and by the Board at quarterly meetings

We said: Continue our focus on staff wellbeing especially given the personal challenges to staff of increased inflation and cost of living Achieved: Wellbeing surveys achieved 84% engagement and 94% reporting satisfaction with their current wellbeing at work

Achieved: Over £1m raised from unrestricted sources and £680k received from restricted sources

Im

Fundraising Highlights

~~We are incredibly grateful to our donor community for their unwavering support and commitment to our cause~~

With the ongoing Covid-19 pandemic and UK cost of living crisis, our fundraising efforts faced unprecedented challenges in 2022. However, our donors demonstrated remarkable generosity, enabling us to continue our vital work in supporting disabled people around the world.

in Bangalore, raising much-needed funds for wheelchair users across Karnataka;

Support from the public

Our individual donors were an essential part of our fundraising efforts in 2022, providing us with consistent support throughout the year.

Support from grants, foundations and corporate donors

Our corporate and grant-giving donors also played a critical role in our work in 2022, enabling us to plan and implement long-term projects that have a lasting impact on the lives of disabled people.

Image courtesy of sportograf.com

Motivation Trustees’ Annual Report and Financial Statements 2022 15

We are incredibly grateful for their partnerships, which have helped us make a meaningful difference in many communities around the world.

Overall, in 2022 we raised £1,033,053 of unrestricted income – surpassing our original target of £500,972 – and secured an amazing £684,806 of restricted income, again surpassing our forecast of £623,214.

As we look to the future, we know there will be new challenges to face and new opportunities to make a difference. And with the support of our donor community, we are confident that we can continue to move forward and make a real impact in the lives of disabled people around the world.

So, to all of our supporters, thank you once again for your dedication, generosity and unwavering commitment to our cause.

Fundraising supporters 2022

Adobe Baillie Gifford Bridgestone India Church of Ireland Bishop’s Appeal Citrix R & D India PVCT Ltd Comic Relief

EquallyAble Foundation Heathside Charitable Trust

Herman Miller Cares - Latter Day Saints Charities

Lyndal Tree Foundation Mackintosh Foundation Netherlands Embassy NTT Data

Ottobock

Patrick & Helena Frost Foundation Peacock Trust

Pro Victimis Foundation

Souter Charitable Trust

St James’s Place Charitable Foundation

Sylvia Adams Trust

The Beatrice Laing Trust - The Rees Jones Foundation White Top Charitable Trust

~~Together, we are changing lives and building a more inclusive world~~

16 Motivation Trustees’ Annual Report and Financial Statements 2022

Financial Review

The results for the year are set out in the Financial Statements. The consolidated position of the charity at the end of 2022 is shown in the Balance Sheet.

Summary

Motivation’s return to surplus reserves means we are confident that we can continue operating and have improved liquidity. As stated in last year’s Annual Report, in 2020 Motivation secured £0.50m in loans under the UK Government’s Coronavirus Business Interruption Loan Scheme (CBILS). The two loans are repayable over five years (September 2021–26) and all repayments have been made on time.

There was a return to a more robust financial position for Motivation in 2022, with funding in both our social enterprise and charity exceeding 2021 and 2020 levels. As profits generated by the social enterprise play an important part in funding our charitable work, slightly higher sales of wheelchairs through Motivation Direct Limited were a welcome improvement. In addition, our voluntary income and donations doubled during the year, in part due to a generous £0.4m legacy.

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

Our largest source of income continues to be from sales of mobility products. These were affected by the lockdown in China where the goods are manufactured, but at £1.56m were a slight improvement on 2021 (£1.54m). The majority of sales – £0.95m – are of everyday wheelchairs, with sales of sports wheelchairs contributing a further £0.43m.

In common with many charities and companies, the financial position remains challenging. However, the start of the year shows that positive developments for Motivation have continued into 2023. The financial outlook is considered in more detail in the ‘Going Concern’ section.

We secured more grant funding and were able to increase spending of those grants in delivering projects compared to 2021. Whilst total spending on charitable work in 2022 fell compared to the previous year, this was mainly due to the full-year effect of cost savings introduced in 2021.

Review of financial results

Unrestricted income from donations and legacies was £1.03m (2021: £0.38m), including a legacy of £0.40m from one estate.

The total income generated was £3.28m (2021: £2.47m), of which £2.60m was unrestricted (2021: £2.03m) and £0.68m was restricted (2021: £0.43m). At 31 December 2022, the charity had net assets of £0.41m (2021: net liabilities £0.05m).

Operating costs continued to be tightly controlled, building on the savings achieved in 2021, and we continued to defer any non-essential expenditure.

In direct support of our programme activities, the charity secured £0.12m (2021: £0.26m) from grant-makers, including Comic Relief and the UK Government’s Foreign, Commonwealth and Development Office UK Aid Match Fund. This was supplemented by £0.08m restricted donations from supporters (2021: £0.11m).

Overall, total income exceeded costs by £0.46m and reserves increased to £0.46m, delivering 2022 results that were better than our budgeted expectations.

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

Motivation Trustees’ Annual Report and Financial Statements 2022 17

Overall, our income in 2022 was closing the gap on levels seen before the Covid-19 pandemic.

Total expenditure was £2.83m (2021: £3.13m), of which £2.18m was unrestricted or designated (2021: £2.65m) and £0.65m was restricted (2021: £0.48m). Note 4 to the Financial Statements shows how these funds were spent. This includes: £1.42m on running Motivation Direct Limited, including the cost of purchasing wheelchairs for onward sale (2021: £1.61m); £0.65m on programme activity in East Africa and South Asia (2021: £0.5m); and £0.15m on fundraising (2021: £0.21m).

The overall result, after taking into account transfers between unrestricted and restricted funds, was a surplus on unrestricted funds of £0.36m (2021: deficit £0.48m), meaning that Motivation’s unrestricted reserves rose from a shortfall of £0.22m to a surplus of £0.14m.

Our total restricted funds rose slightly during the year, partly due to two new projects where receipts exceed expenditure – National Manufacture Kenya and Tunaswasi (We are Thriving!).

Reserves and reserves policy

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

The Trustees keep the reserves policy and the level of reserves under regular review. They have set a 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 £0.28m (2021: £0.30m) and the actual level of unrestricted reserves was a surplus of £0.14m (2021: deficit £0.22m).

An analysis of unrestricted, restricted and designated reserves comprises part of the notes to the Financial Statements.

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. They considered several factors when forming their conclusion as to whether the use of the going concern basis

was appropriate when preparing these financial statements. These included a review of updated forecasts to the end of 2024 and a consideration of key risks 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. The return to a small surplus in our unrestricted reserves in 2022 strengthens Motivation’s ability to continue. The charity continues to meet all the repayments required from the CBILS loans accessed during 2020.

Regular forecasting and scenario planning ensures that there is a realistic plan to rebuild reserves to the target set in the reserves policy over an acceptable timeframe.

The Trustees also recognise that there are a number of key risks in our financial model which may adversely impact 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 negative impact of the Covid pandemic on the global economy on trading sales and programme activity continued, although to a lesser extent, in 2022. It is forecast that the numbers will return to a pre-Covid level in 2023.

In light of these factors, the Trustees have also undertaken

18 Motivation Trustees’ Annual Report and Financial Statements 2022

downside scenario planning to assess the potential financial impact of falling income and rising costs. This planning indicates that Motivation would be able to absorb some reduction in income and/or increases in costs without significantly threatening its liquidity.

The Trustees also note that there are also a number of realistic opportunities which could mean that Motivation outperformed 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 the Trustees are confident in the plans for Motivation to continue to build unrestricted reserves in 2023, they are mindful that the financial outlook is subject to change. With this in mind, they will continue to review the financial position closely and regularly. In addition, whilst the scenario planning does not indicate any immediate liquidity risks, appropriate measures will be taken if this changes.

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.

CASE STUDY

Wheelchair provision, India: women improving their lives

I am married and a homemaker. My husband is a tempo [motorised rickshaw] driver.

I have difficulty walking. I can walk with sticks inside my home but before my wheelchair, I couldn’t go outside as the roads are muddy and paved. My disability was not at birth. My parents say in early childhood I once had a high fever for which they took me to the local doctor, he gave me an injection. After a few days, I started having difficulty moving my left leg.

I received my Motivation wheelchair in September 2022. I was also trained in basic wheelchair mobility skills, how to transfer myself to and from it, and how to take care of a wheelchair at home. I am using my wheelchair to visit my relatives

who are living nearby. With this wheelchair, I am now visiting local shops to purchase household items. I have gained a lot of confidence and independence – mobility is no longer a concern for me.

My wheelchair is comfortable and suitable for my environment. This wheelchair moves with less effort on paved roads. I am confident and independent. Before I was dependent on my husband for everyday household things. But now I can go to the local shop and do my regular chores.

~~I have gained a lot of confdence – and independence mobility is no longer a concern for me~~

Motivation Trustees’ Annual Report and Financial Statements 2022 19

2023 Objectives

Motivation’s 2021–3 strategic goal is to ensure that the countries where we operate provide wheelchair users with ready access to a choice of high-quality mobility products and services.

User Leadership

Products

To achieve this, we will use three key approaches: ~~Work with others to achieve more together than we can do alone;~~

~~Build relevance, credibility and impact by being systematically informed by and accountable to our stakeholders~~

~~Build a choice of high-quality mobility products through product design, development and supply~~

~~Demonstrate and share practical solutions to the lack of supply of high-quality products and services;~~

~~Plan for the long term, so local partners continue to provide products and services beyond project support~~

Through 2023, we will use these approaches as we deliver against five strategic priorities.

Provision of AT from childhood gives a 1:9 return on investment

20 Motivation Trustees’ Annual Report and Financial Statements 2022

Services

~~Improve wheelchair users’ outcomes through application of our clinical, technical and inclusion expertise~~

Policy and practice

~~Drive change in our sector through user-led and evidence-based advocacy~~

Effectiveness

~~Deliver maximum impact~~

~~through our governance, management and delivery systems~~

Motivation Trustees’ Annual Report and Financial Statements 2022 21

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 31st January 2019. Copies are filed with Companies House and the Charity Commission.

Trustees

In 2022, the Board of Trustees consisted of between five and seven members, who met seven times across the year.

Prunella Bramwell-Davis retired from the Board on 26th January 2022 – after more than 20 years of dedication and contribution to the charity – and Iffat Zafar resigned 20th October 2022. Sadly, Stephen Lightbown was unable to continue on the Board due to ill health and resigned 14th July 2022. Tony Charalambides and Kirsty-Ann Cutler joined on 20th October 2022.

The Board contributes specialist knowledge from their fields of expertise, including global development, wheelchair service management, clinical provision, disability, finance, fundraising, strategy, business enterprise 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.

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 39 staff across four regional offices in 2022, with an average of 18 on the UK payroll, ten across Kenya, Malawi and Uganda, and 11 in India teams.

Volunteers

In 2022, we continued to receive ongoing support from numerous skilled 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.

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.

22 Motivation Trustees’ Annual Report and Financial Statements 2022

We regularly seek feedback from all staff, including two staff engagement and wellbeing surveys in 2022, 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 to 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 assessed 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 a standing agenda item at senior management team meetings.

In 2022, the principal risk facing the organisation was our financial sustainability. We ensured all staff were aware of and engaged in mitigating the risk, engaged our existing funders in frank and constructive conversations, reduced our core costs, invested in our fundraising capacity and ran a successful unrestricted fundraising appeal.

Safeguarding

Safeguarding is an expression of our values and a commitment to all our people, communities, partners and staff. In 2022, new staff received safeguarding training and read and signed our safeguarding and related policies (code of conduct, whistleblowing and antibullying and harassment). All staff completed refresher training, via a sector-leading online course, and re-read and re-signed our safeguarding and related policies.

Existing projects continued 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. Safeguarding is a standing agenda item on our senior management team meetings, and regularly

discussed at weekly all-staff meetings.

We can always do better, and reporting remains below where we would expect for the sector. Our systems and processes are always under review as we deepen our ‘If in doubt, report’ culture.

The day-to-day work of safeguarding support is led by an Incident Team – with representatives from each region we work in and from the senior management team – and we have a safeguarding lead on the Board of Trustees. 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 2022, all our fundraising activities were carried out in-house. 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

23

Motivation Trustees’ Annual Report and Financial Statements 2022

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. Last year we sent out 11,640 individual communications 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.

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.

Subsidiary Trading Company

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

Statement of compliance

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.

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.

----- Start of picture text -----
24 Motivation Trustees’ Annual Report and Financial Statements 2022
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Reference and Administration Information

Motivation Charitable Trust, a private 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 26th January 2022) Jen Browning

Tony Charalambides (Appointed 20th October 2022) Kirsty-Ann Cutler (Appointed 20th October 2022) Nigel Daniel

David Green

Stephen Lightbown (Resigned 14th July 2022) Iffat Zafar (Resigned 20th October 2022)

Chief Executive Officer

Amanda Wilkinson

Charity Secretary

Giles Totterdell (Resigned 31st January 2023) Janet Hunter (Appointed 1st February 2023 as Interim Secretary, resigned 17th April 2023) Andy Dixon (Appointed 17th April 2023)

Company Secretary

Giles Totterdell (Resigned 5th March 2023) Janet Hunter (Appointed 5th March 2023, as Interim Secretary, resigned 17th April 2023) Andy Dixon (Appointed 17th April 2023)

Key Management Personnel

Giles Totterdell, Head of Finance and Compliance (Resigned 31st December 2022)

Janet Hunter, Interim Head of Finance and Compliance (3rd January–28th April 2023)

Andy Dixon, Head of Finance and Compliance (Appointed 17th April 2023)

Rebecca Andrews, Head of Partnerships and Philanthropy (Appointed 1st June 2022)

Peter Mbuguah, Regional Director, East Africa Biju Mathew, Regional Director, South Asia (Resigned 30th November 2022)

Geetanjali Jha Chakraborty, Regional Director, South Asia (Appointed 16th January 2023)

Sara Gwynn, Head of Policy and Advocacy

Tony Rush, Business Development Director (Resigned 28th November 2022)

Ian Webster, Interim Head of MDL (Appointed 8th November 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

Motivation Trustees’ Annual Report and Financial Statements 2022 25

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 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.

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 that this information has been communicated to the auditors.

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 31st December 2022 was six (31st December 2021, five). 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.

Approved by the Trustees on 18th July 2023 and signed on their behalf by:

Richard Hawkes, Chairman

26 Motivation Trustees’ Annual Report and Financial Statements 2022

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

Opinion

We have audited the financial statements of Motivation Charitable Trust (the ‘company’) for the year ended 31 December 2022 which comprise the Consolidation Statement of Financial Activities, Balance Sheet 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 company 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.

Conclusions relating to going concern

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.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company’s ability to continue as a

going concern for a period of at least twelve months from when the financial statements are authorised for issue.

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 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.

Our responsibility is to read the other information and, in doing so, consider whether the other information is materially 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 this gives rise to a material misstatement in the

Motivation Trustees’ Annual Report and Financial Statements 2022 27

financial statements themselves. 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 company and its environment obtained in the course of the audit, we have not identified material misstatements in the Trustee’ Annual 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 26, 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 company’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 company 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 respect of irregularities, including fraud.

28 Motivation Trustees’ Annual Report and Financial Statements 2022

Based on our understanding of the company and its industry, we considered that non-compliance with the following laws and regulations might have a material effect on the financial statements: employment regulation, health and safety regulation and anti-money laundering regulation.

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 tax legislation, pension legislation, the Companies Act 2006.

In addition, we evaluated the Trustees’ 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, in particular in relation to revenue recognition (which we pinpointed to the cut-off assertion, 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 company’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 company’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 company and the company’s members as a body for our audit work, for this report, or for the opinions we have formed.

Jonathan Marchant (Sep 12, 2023 08:42 GMT+1)

Jon Marchant

(Senior Statutory Auditor)

for and on behalf of Mazars LLP,

Chartered Accountants and Statutory Auditor,

90 Victoria Street, Bristol, BS1 6DP

Date: Sep 12, 2023

Motivation Trustees’ Annual Report and Financial Statements 2022 29

Financial Statements

Consolidated statement of financial activities for the year ending 31 December 2022

Incorporating income and expenditure account

----- Start of picture text -----
Note Unrestricted Restricted Designated 2022 Total Unrestricted Restricted Designated 2021 Total
£ £ £ £ £ £ £ £
----- End of picture text -----

Note Unrestricted
£		 Restricted
£		 Designated
£		 2022 Total
£		 Unrestricted
£		 Restricted
£		 Designated
£		 2021 Total
£
Income and
endowments from:
Donations
and legacies
2
Charitable activities
3
Other trading activities:
– Sale of mobility
products
– Other trading
activities
Investment income:
– Bank interest
Total
Expenditure on:
Raising funds
Cost of generating
voluntary income
Cost of mobility
products
Charitable activities
Total resources
expended
4
Net income/(expenditure)
before transfers
Transfers
between funds
Net movement in fund
Total funds
brought forward
Total funds
carried forward		 1,033,053
–
1,564,026
–
2,397		 51,619
619,694
–
13,493
–		 –
–
–
–
–		 1,084,672
619,694
1,564,026
13,493
2,397		 376,577
–
1,544,073
108,773
3,296		 101,738
264,017
–
66,201
37		 –
–
–
4,437
–		 478,315
264,017
1,544,073
179,411
3,333
2,599,476 684,806 – 3,284,282 2,032,719 431,993 4,437 2,469,150
300,502
1,545,884
330,118		 –
–
652,773		 –
–
–		 300,502
1,545,884
982,891		 456,828
1,609,395
563,954		 –
–
478,477		 –
–
22,271		 456,828
1,609,395
1,064,702
2,176,503 652,773 – 2,829,276 2,630,178 478,477 22,271 3,130,926
422,973
(58,995)		 32,033
49,582		 –
9,413		 455,006
–		 (597,458)
116,238		 (46,484)
(116,238)		 (17,833)
–		 (661,776)
–
363,978
(224,859)		 81,615
187,204		 9,413
(9,413)		 455,006
(47,068)		 (481,220)
256,361		 (162,722)
349,926		 (17,833)
8,420		 (661,776)
614,707
139,119 268,819 – 407,938 (224,859) 187,204 (9,413) (47,069)

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 surplus for the financial year dealt with in the financial statements of the parent company was £306,864

30 Motivation Trustees’ Annual Report and Financial Statements 2022

Balance sheet

As at 31 December 2022

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Note Group Charity
2022 2021 2022 2021
£ £ £ £
----- End of picture text -----

Fixed assets
Intangible fxed assets
10
Tangible fxed assets
11
Investments
12
Current assets
Debtors
13
Stock
Cash and bank and in hand
Liabilities
Creditors: amounts falling due within one year
14
Net current assets
Total assets less current liabilities
Creditors: amounts falling due after more than one year
16
Net assets
18
Funds
21
Restricted funds
Unrestricted funds
– Designated funds
– General funds
Total charity funds		 –
52,702
–		 1,162
132,985
–
134,147
153,549
37,854
367,595
558,998
(406,880)
152,118
286,263
(333,333)
(47,068)
187,204
(9,413)
(224,859)
(47,068)		 0
52,702
1		 1,162
132,985
1
52,702 52,703 134,149
612,405
26,233
783,436		 517,334
–
244,853		 86,450
–
190,188
1,422,074
(858,505)		 762,187
(309,396)		 276,638
(128,263)
563,569
616,271
(208,333)		 452,791
505,494
(125,000)		 148,375
282,524
(200,000)
407,938 380,494 82,524
268,819
–
139,119		 259,926
–
120,569		 187,204
(9,413)
(95,267)
407,938 380,494 82,524

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 18th July 2023 and signed on their behalf by

Richard Hawkes Chair of the Trustees

Motivation Trustees’ Annual Report and Financial Statements 2022 31

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 Reference and Administration 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 31st December 2022. 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 surplus of £392,636 (2021: £661,776 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 2024, 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. Unrestricted reserves in 2022 return to a small surplus strengthening Motivation ability to continue. The charity has met all the repayments required from the CBILS loans accessed during 2022 which enable the charity to continue in 2021.

Regular forecasting and scenario planning is undertaken to ensure there is a realistic plan to rebuild reserves over an acceptable timeframe.

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 it is forecasted in 2023 that the numbers will return to a pre-COVID level.

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.

32 Motivation Trustees’ Annual Report and Financial Statements 2022

In summary, whilst the Trustees are confident in the plans which should see Motivation continue to build unrestricted reserves next year they are mindful that the financial outlook is subject to change. Therefore, they are reviewing the financial position closely. 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.

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.

Motivation Trustees’ Annual Report and Financial Statements 2022 33

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:

Cost of generating voluntary income 39.9%
Charitable activities 60.1%
Other 0.0%

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 it’s 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:

Offce 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

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.

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

34 Motivation Trustees’ Annual Report and Financial Statements 2022

or other consideration expected to be paid or received. However, if the arrangements of a short-term 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.

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.

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 Statement of Financial Activities.

Motivation Trustees’ Annual Report and Financial Statements 2022 35

2 Donations and legacies

----- Start of picture text -----
Unrestricted Restricted Designated 2022 Total Unrestricted Restricted Designated 2021 Total
£ £ £ £ £ £ £ £
----- End of picture text -----

Unrestricted
£		 Restricted
£		 Designated
£		 2022 Total
£		 Unrestricted
£		 Restricted
£		 Designated
£		 2021 Total
£
Donations
Gifts in kind
(see note 9)
Legacies
Total		 483,406
36,457
513,190		 51,619
–
–		 –
–
–		 535,025
36,457
513,190		 335,555
8,742
32,280		 101,738
–
–		 –
–
–		 437,293
8,742
32,280
1,033,053 51,619 – 1,084,672 376,577 101,738 – 478,315

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

----- Start of picture text -----
Restricted Unrestricted
----- End of picture text -----

Heathside Trust The Lyndal Tree Foundation The Patrick and Helena Frost Foundation

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

There were no donations from trustees (2021: nil).

36 Motivation Trustees’ Annual Report and Financial Statements 2022

3 Incoming resources from charitable activities

----- Start of picture text -----
2022 Total 2021 Total
Restricted income: Grants £ £
----- End of picture text -----

Restricted income: Grants £ £
The Beatrice Laing Charitable Trust
Survive and Thrive – Malawi
The Church of Jesus Christ of
Latter Day Saints
Supporting Health, Wellbeing and Quality of
Life of People with Mobility Disabilities (Kenya)
The Church of Jesus Christ of
Latter Day Saints
Supporting Health, Wellbeing and Quality of
Life of People with Mobility Disabilities (Muranga)
The Church of Jesus Christ of
Latter Day Saints
Supporting Health, Wellbeing and Quality of
Life of People with Mobility Disabilities (Malawi)
Comic Relief
Survive and Thrive and Core Funding
UK Foreign, Commonwealth and Development Offce
All Stars – Uganda
UK Foreign, Commonwealth and Development Offce
Ready, Willing and Able – Kenya
Million Dollar Round Table Foundation
Survive and Thrive – Malawi
Pro Victimis
Kenya National Production
EquallyAble Foundation
Kenya National Production
Ree-Jones Foundation
Tunaswasi
The University of Pittsburgh
ISWP Project phase 2
Netherland Embassy
Swashatki
St. James’ Place Charitable Foundation
Survive and Thrive – Malawi
The Souter Charitable Trust
Survive and Thrive – Malawi
The University of Pittsburgh
International Society of Wheelchair
Professionals initiatives
The White Top Foundation
All Stars – Uganda
RecTech
Frame Runner
Anonymous Trust
Uganda Covid Response		 –
9,896
4,738
4,308
152,904
130,305
0
0
100,000
40,577
67,660
44,425
17,183
10,000
–
28,236
–
8,462
1,000		 5,000
11,993
4,595
4,178
88,191
76,057
11,460
10,817
–
–
–
–
10,000
3,000
28,726
10,000
–
–
619,694 264,017

Motivation Trustees’ Annual Report and Financial Statements 2022 37

4 Total resources expended

Cost of generating
voluntary income		 Trading
costs		 Charitable
activities		 Governance and
support costs		 2022 Total
£ £ £ £ £
Grants, products and materials (note 8)
Cost of products sold
General project costs
Staff costs (note 6)
Other staff costs
Consultancy
Legal and professional fees
MDL overheads
Travel and transportation
Fundraising and publicity
Offce resources
Depreciation
Finance costs
Foreign exchange gains/losses
Sundry expenditure
Total resources expended
Support costs
Total resources expended		 –
–
–
120,179
1,154
16,000
90
–
190
7,795
6,456
–
1,511
–
–		 –
1,049,045
–
255,542
–
15,668
–
180,153
–
–
–
–
3,421
42,055
–		 54,738
11,176
338,189
919
75,811
1,317
–
79,443
1,035
74,743
–
5,256
–
5,077		 (7,701)
–
(57)
300,279
25,177
54,628
61,788
–
19,175
15,593
(85,337)
31,193
36,369
(22,303)
53,510		 47,037
1,049,045
11,119
1,014,189
27,249
162,107
63,195
180,153
98,809
24,422
(4,138)
31,193
46,557
19,752
58,587
153,375 1,545,884 647,704 482,314 2,829,276
147,127 – 335,187 (482,314) –
300,502 1,545,884 982,891 – 2,829,276
Cost of generating
voluntary income		 Trading
costs		 Charitable
activities		 Governance and
support costs		 2021 Total
£ £ £ £ £
Grants, products and materials (note 8)
Cost of products sold
General project costs
Staff costs (note 6)
Other staff costs
Consultancy
Legal and professional fees
MDL overheads
Travel and transportation
Fundraising and publicity
Offce resources
Depreciation
Finance costs
Foreign exchange gains/losses
Sundry expenditure
Total resources expended
Support costs
Total resources expended		 –
–
–
180,427
754
4,100
–
–
1,316
17,001
7,094
–
1,450
–
–		 –
1,040,553
–
391,868
–
14,862
–
150,599
–
–
–
–
1,336
10,177
–		 42,629
–
82,211
175,318
5,347
55,364
10,516
–
54,730
6,212
64,892
–
3,530
42
–		 4,869
7,081
562,283
16,711
55,051
21,557
–
14,483
2,461
36,679
39,568
40,707
(24)
7,215		 47,498
1,040,553
89,292
1,309,895
22,813
129,376
32,072
150,599
70,529
25,674
108,665
39,568
47,024
10,153
7,215
212,142 1,609,395 500,790 808,599 3,130,926
244,686 – 563,912 (808,599) –
456,828 1,609,395 1,064,702 – 3,130,926

38 Motivation Trustees’ Annual Report and Financial Statements 2022

5 Net incoming resources for the year

This is stated after charging:

----- Start of picture text -----
2022 2021
£ £
----- End of picture text -----

Amortisation of intangible fxed assets 1,162 8,133
Depreciation of tangible assets 33,979 31,436
Loss on disposal of Assets 53,143 –
Auditors’ remuneration:
– Audit 18,000 17,972
– Other services 3,000 1,550
– Trustees’ reimbursed expenses 449 111

6 Staff costs and numbers

The aggregate payroll costs for UK contracted staff were:

----- Start of picture text -----
2022 2021
£ £
----- End of picture text -----

2022
£		 2021
£
Salaries and wages
Severance pay
Social security costs
Pension contributions
Total costs for UK contracted staff
Total salary costs for feld-based staff overseas
Total staff costs for the charity (as shown in note 4)		 523,501
10,000
60,954
34,522		 886,445
20,521
79,813
57,552
628,977
385,212		 1,044,302
265,594
1,014,189 1,309,895

Three employees earned more than £60,000 during the year (2021: two):

2022
No.		 2021
No.
£60,000 – £60,999 2 1
£70,000 – £70,999 1 1

The charity trustees were not paid or received any other benefits from employment. One trustee was reimbursed travel expenses of £449. 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, Head of Fundraising and Communications, Head of Policy and Advocacy, 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 £411,664 (2021: £436,438). 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 one severance payment made to an employees in 2022 (2021: 7).

Motivation Trustees’ Annual Report and Financial Statements 2022 39

The average number of UK employees during the year was 18 (2021: 26).

Full time equivalents 2022 2021
No. No.
Costs of generating voluntary income
Charitable activities
Trading		 3
6
6
15		 7
8
8
23

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 -----
2022 2021
£ £
----- End of picture text -----

2022
£		 2021
£
Christadelphian Meal-a-Day Fund (Kenya)
All Stars (UK Aid Match) (Kenya)
LDS Kenya Moti
Survive and Thrive (Comic Relief) (Malawi)
Supporting Health, Wellbeing and Quality of Life of People with Mobility Disabilities (Malawi)
Intermediate Technical Training (Somalia)
Kenya National Production
Tunaswasi
Covid response II (India)
Lotus Flower Trust project (India)
Wheelchair Service Provision Chennai (India)
Navi Chaitanya (India)
Breaking Barriers (India)
Building Back Better (India)
NTT Data sports wheelchairs
WHO training
Bridgestone
Pune DDRC Training
Swashatki
Wheelchair Service provision– Margadarshi
India wheelchair provision
Transfer of technology (ALIMCO)
Framerunner
Provision through other programmes		 –
81
1,631
2,182
–
–
1,256
1,556
–
–
5,410
2,742
11,424
3,394
8,845
166
3,733
55
4,793
6,266
–
–
1,204
(7,701)
47,037		 26
1,030
–
–
944
31
–
–
5
4,489
4,543
5,239
12,975
3,565
–
–
–
–
–
–
9,531
251
–
4,869
47,498

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

40 Motivation Trustees’ Annual Report and Financial Statements 2022

9 Gifts in kind and intangible income

----- Start of picture text -----
2022 2021
£ £
----- End of picture text -----

2022
£		 2021
£
Fundraising and publicity costs
Travel (fights and train)
Venue space
Legal and professional
Computer software		 3,045
–
–
30,532
2,880
36,457		 2,020
–
200
3,751
2,771
8,742

10 Intangible fixed assets – Group and Charity

----- Start of picture text -----
Computer software Total
£ £
----- End of picture text -----

Computer software
£		 Total
£
Cost at 1 January 2022
Additions in year
Disposals in year
Cost at 31 December 2022
Amortisation at 1 January 2022
Charge for the year
On disposals
Amortisation at 31 December 2022
Net book value at 31 December 2022
Net book value at 1 January 2022		 145,664
–
–		 145,664
–
–
145,664 145,664
144,502
1,162
–		 144,502
1,162
–
145,664 145,664
– –
1,162 1,162

Motivation Trustees’ Annual Report and Financial Statements 2022 41

11 Tangible fixed assets

Group Computer equipment
and website		 Leasehold
improvements		 Tooling Total
£ £ £ £
Cost at 1 January 2022
Additions in year
Disposals in year
Cost at 31 December 2022
Accumulated depreciation at 1 January 2022
Charge for the year
On disposals
Accumulated depreciation at 31 December 2022
Net book value at 31 December 2022
Net book value at 1 January 2022		 52,189
733
–		 235,493
2,158
(102,338)		 58,715
–
–		 346,397
2891
(102,338)
52,922 135,313 58,715 246,950
43,675
2,998
–		 114,627
27,375
(53,143)		 55,109
3,606
–		 213,412
33,979
(53,143)
46,674 88,859 58,715 194,248
6,248
8,514		 46,454
120,866		 –
3,605		 52,702
132,985
Charity Computer equipment
and website		 Leasehold
improvements		 Tooling Total
£ £ £ £
Cost at 1 January 2022
Additions in year
Disposals in year
Cost at 31 December 2022
Accumulated depreciation at 1 January 2022
Charge for the year
On disposals
Accumulated depreciation at 31 December 2022
Net book value at 31 December 2022
Net book value at 1 January 2022		 51,040
733
–		 235,493
–
(100,180)		 18,942
–
–		 305,475
733
(100,180)
51,773 135,313 18,942 206,028
42,526
2,999
–		 114,627
23,427
(49,195)		 15,336
3,606
–		 172,489
30,032
(49,195)
45,525 88,859 18,942 153,326
6,248 46,545 – 52,702
8,514 120,866 3,606 132,986

42 Motivation Trustees’ Annual Report and Financial Statements 2022

12 Investments

----- Start of picture text -----
Group 2022 2021
1 £ £
– –
Unlisted investment in subsidiary
Charity 2022 2021
£ £
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 ending 31st December 2022 are as follows:

----- Start of picture text -----
2022 2021
£ £
----- End of picture text -----

2022
£		 2021
£
Turnover
Cost of sales
Gross proft
Administrative costs
Net proft		 1,564,026
(1,049,045)		 1,584,542
(1,040,553)
514,981 543,988
(366,839) (568,842)
148,142 (24,854)

Net Asset are £18,549 (2021: net liabilities £129,593) and share capital is £1 (2021: £1).

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

13 Debtors

Group Group Charity Charity
2022 2021 2022 2021
£ £ £ £
Trade debtors and donations due
Prepayments
Other debtors
Amounts owed by Group companies		 491,962
110,787
9,656
–		 94,826
49,392
9,331
–		 405,784
101,894
9,656
0		 14,652
49,392
9,331
13,076
612,405 153,549 517,334 86,450

Motivation Trustees’ Annual Report and Financial Statements 2022 43

14 Creditors: amounts falling due within one year

----- Start of picture text -----
Group Charity
2022 2021 2022 2021
£ £ £ £
----- End of picture text -----

2022
£		 2021
£		 2022
£		 2021
£
Trade creditors
Taxation and social security
Other creditors
Accruals and deferred income
Amounts owed to group companies
Loans		 541,206
14,655
2,399
175,245
–
125,000		 163,725
17,544
195
100,417
–
125,000		 1,690
14,655
0
20,626
197,424
75,000		 14,639
17,544
195
20,887
–
75,000
858,505 406,880 309,396 128,263

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

15 Creditors: Analysis of movement of deferred income

Group Charity
£ £
Deferred income at the start of the year
Amounts from previous periods released to the Consolidated Statement of Financial Activities
Income deferred in the current year
Deferred income at the end of the year		 83,128
(83,128)
147,572		 8,638
(8,638)
–
147,572 –

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

Group
2022
2021
£
£		 Group
2022
2021
£
£		 Charity
2022
2021
£
£		 Charity
2022
2021
£
£
Loan 208,333 333,333 125,000 200,000

44 Motivation Trustees’ Annual Report and Financial Statements 2022

17 Obligations under operating leases

2022 2021
£ £
Amounts due in < 1 year
Amounts due in 2 – 5 years		 –
–		 6,929
–
– 6,929

Lease payments recognised as an expense during the year were £6,929 (2021: £50,000). The break clause on the lease happened on 21st Feb 2022, and the new lease was not signed until 2nd June 2023. The amount charged to rent in the Income and expenditure account in 2022 was £28,082.

18 Analysis of net assets

General
funds		 Restricted
funds		 2022 Total
funds		 General
funds		 Restricted
funds		 2021 Total
funds
£ £ £ £ £ £
Intangible fxed assets
Tangible fxed assets
Net current assets
Creditors: amounts falling due
after more than one year
Net assets at 31 December		 –
52,702
294,750
(208,333)		 –
–
268,819
–		 –
52,702
563,569
(208,333)		 1,162
132,985
(35,086)
(333,333)		 –
–
187,204
–		 1,162
132,985
152,118
(333,333)
139,119 268,819 407,938 (234,272) 187,204 (47,068)

19 Commitments

On 21st February 2022 the lease was terminated as per the break clause. The new lease was not signed until 2nd June 2023, so there were no commitments as at 31st December 2022.

20 Related party transactions

Transactions between the parent charity company and Motivation Direct Limited, a wholly owned subsidiary, are not required to be disclosed. During the year the Motivation Charitable Trust Group provided wheelchairs for a total of £19,729 to UNICEF, a related party by virtue of Richard Hawkes’ shared partnership. There was no amount owed by/ to the Motivation Charitable Trust at the year end.

Motivation Trustees’ Annual Report and Financial Statements 2022 45

21 Movements in funds

----- Start of picture text -----
As at Incoming Outgoing Transfers As at
1 Jan 2022 resources resources 31 Dec 2022
£ £ £ £ £
----- End of picture text -----

Restricted funds
Empowering People with Disabilities (Kenya) 10,412 – – (10,412) –
Improving the Mobility and Quality of Life for Children at 1 – – (1) –
Ngale School (Kenya)
Rebuilding lives, growing livelihoods (Tanzania) 1 – – (1) –
(2017–19)
Survival, Mobility, Independence (further development (29,384) – – 29,384 –
of Access) (Kenya)
Supporting the Survival and Inclusion of disabled 4 – – (4) –
children (Malawi) (2018)
Ready, Willing and Able (UK Aid Match) (Kenya) 6,388 – – (6,388) –
Tackling Poverty and Exclusion for Disabled Children (7,356) – – 7.356 –
and their Families (2019) (Uganda)
All Stars (UK Aid Match) (Uganda) (17,706) 130,305 (109,635) – 2,964
Motivation Wheelchair fund 17,778 4,450 – – 22,228
Innovation (3D printing) (Google) 37 – – (37) –
Development of folding 3–wheeler 119 – – (119) –
MP33 DIMS build and training (1,257) – – 1,257 –
TRT consultancy projects 90,532 – (7,585) – 82,947
Survive and Thrive (Malawi) 76,629 44,214 (87,283) – 33,560
Supporting Health, Wellbeing and Quality of Life of 7,614 9,896 (14,952) – 2,557
People with Mobility Disabilities (Kenya)
Covid Response (Kenya) (10,258) – – 10,258 –
Covid Response (Malawi) 8,066 – – (8,067) –
Covid Response (Uganda) 2,002 – – (2,002) –
LDS Evaluation (India) 1,899 – (1,191) (708) –
Covid Response (India) (2,089) – – 2,089 –
Covid Response II (India) (3,385) – – 3,385 –
Supporting Health, Wellbeing and Quality of Life of (2,971) 4,738 (1,130) – 637
People with Mobility Disabilities (Muranga)
Supporting Health, Wellbeing and Quality of Life of (645) 4,308 (2,142) – 1,521
People with Mobility Disabilities (Malawi)
Intermediate Technical Training (Kenya) 536 – – – 536
Intermediate Technical Training (Somaliland) 444 1,452 (351) (1,545) –
Intermediate Technical Training (Somalia) (472) – – 472 –
Kenya National Production – 145,577 (106,717) – 38,860
South Sudan Project – 2,572 (1,580) – 992
Tunaswasi Project Uganda – 82,660 (28,422) – 54,239
Nyabondo Rehabilitation Centre – 1,000 – – 1,000
ICRC Mangers Training Nairobi – 4,070 (211) – 3,859
Survive & Thrive Phase 2 – 5,000 – – 5,000
Lotus Flower Trust (India) (4,316) – – 4,316 –
Wheelchair Service Provision Chennai (India) (1,733) – (5,798) 7,531 –

46 Motivation Trustees’ Annual Report and Financial Statements 2022

----- Start of picture text -----
As at Incoming Outgoing Transfers As at
1 Jan 2022 resources resources 31 Dec 2022
£ £ £ £ £
----- End of picture text -----

As at
1 Jan 2022
£		 Incoming
resources
£		 Outgoing
resources
£		 Transfers
£		 As at
31 Dec 2022
£
Navi Chaitanya (India)
Breaking Barriers (India)
Building Back Better (India)
Motivation App (India)
Covid Response III (India)
Developing Parasports Talent in India
ALIMCO Training Consultancy (India)
Intermediate Technical Training (Bangladesh)
ISWP initiatives
WHO Training
Bridgestone
Pune DDRC Training
Project JCF Viral
Swashatki
Wheelchair Service Provision– Margadarshi
ISWP Project Phase 2
Jivanopadhi (India)
Care and Share (India)
India wheelchair provision I
India wheelchair provision II
Comic Relief
Frame Runner
Total restricted funds
Designated fund
Transfer of technology (ALIMCO)
Total designated fund
Unrestricted funds
General funds (inc. regional offces, trading
and training projects)
Motivation Direct Limited
Total unrestricted fund
TOTAL FUNDS		 628
6,779
4,487
14,436
9,275
10,453
643
4,850
3,068
–
–
–
–
–
–
–
(3,651)
(1,677)
(3,854)
841
–
–		 948
5,869
308
–
–
–
–
(1,164)
–
3,502
9,872
–
987
17,183
7,246
72,661
–
–
–
–
118, 690
–		 (6,634)
(13,747)
(8,027)
(7,938)
(7,277)
(10,323)
–
(3,688)
(3,011)
(3,460)
(8,075)
(907)
(37)
(9,433)
(6,266)
(69,409)
(339)
–
–
–
(118,690)
(8,516)		 5,057
1,100
3,232
–
(1,998)
(130)
(643)
–
(57)
(41)
–
907
–
–
–
(3,252)
3,954
1,677
3,854
841
–
–		 –
–
–
6,498
–
–
–
–
–
–
1,797
–
950
7,750
980
–
–
–
–
–
–
(54)
187,205 684,806 (652,773) 49,582 268,820
(9,413) – – 9,413 –
(9,413) – – 9,413 –
(106,657)
(118,203)		 1,035,450
1,564,026		 (760,619)
(1,415,884)		 (58,995)
–		 109,179
29,939
(224,860) 2,599,476 (2,176,503) (58,995) 139,119
(47,068) 3,284,282 (2,829,276) – 407,938

Motivation Trustees’ Annual Report and Financial Statements 2022 47

Prior year

----- Start of picture text -----
As at Incoming Outgoing Transfers As at
1 Jan 2021 resources resources 31 Dec 2021
£ £ £ £ £
----- End of picture text -----

Restricted funds
Empowering People with Disabilities (Kenya) 10,412 – – – 10,412
Improving the Mobility and Quality of Life for Children
at Ngale School (Kenya)		 1 – – – 1
Rebuilding lives, growing livelihoods (Tanzania) (2017–19) 1 – – – 1
Survival, Mobility, Independence (further development
of Access) (Kenya)		 (29,384) – – – (29,384)
Supporting the Survival and Inclusion of disabled
children (Malawi) (2018)		 59,611 – (3) (59,610) 4
Ready, Willing and Able (UK Aid Match) (Kenya) (5,072) 11,460 – – 6,388
Tackling Poverty and Exclusion for Disabled Children
and their Families (2019) (Uganda)		 (7,356) – – – (7,356)
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
network – Phase II (India)		 35,423 – – (35,423) –
Appropriate Wheelchair Provision through Mumbai,
Delhi and Chennai state governments (India)		 59,763 – – (59,763) –
Motivation Wheelchair fund 13,585 4,640 (268) (179) 17,778
Innovation (3D printing) (Google) 37 – – – 37
Development of folding 3–wheeler 119 – – – 119
MP33 DIMS build and training (1,257) – – – (1,257)
TRT consultancy projects 90,532 16,956 – – 90,532
Survive and Thrive (Malawi) 56,684 117,019 (99,074) – 76,629
Supporting Health, Wellbeing and Quality of Life of
People with Mobility Disabilities (Kenya)		 28,458 14,608 (35,453) – 7,614
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 with Mobility Disabilities (Muranga)		 – 4,595 (7,566) – (2,971)
Supporting Health, Wellbeing and Quality of Life of
People with Mobility Disabilities (Malawi)		 – 4,531 (5,176) – (645)
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

48 Motivation Trustees’ Annual Report and Financial Statements 2022

----- Start of picture text -----
As at Incoming Outgoing Transfers As at
1 Jan 2021 resources resources 31 Dec 2021
£ £ £ £ £
----- End of picture text -----

Covid Response 111 (India)
Developing Parasports Talent in India
ALIMCO training Consultancy (India)
Intermediate Technical Training (Bangladesh)
International Society of Wheelchair Professionals Initiatives
Jivanopadhi (India)
Care and Share (India)
India Wheelchair provision 1
India Wheelchair provision 11
Total restricted funds
Designated fund
Transfer of technology (ALIMCO)
Total designated fund
Unrestricted funds
General funds (inc. regional offces,
trading and training projects)
Motivation Direct Limited
Total unrestricted fund
TOTAL FUNDS		 –
–
–
–
–
–
–
–
–		 23,744
10,453
2,064
6,104
28,726
–
–
8,753
19,423		 (14,470)
–
(1,421)
(1,164)
(25,658)
(3,615)
(1,677)
–
(9,531)		 –
–
–
–
–
–
–
(12,607)
(9,050)		 9,275
10,453
643
4,940
3,068
(3,615)
(1,677)
(3,854)
841
349,928 431,993 (478,477) (116,238) 187,295
8,420 4,437 (22,271) – (9,413)
8,420 4,437 (22,271) – (9,413)
349,708
(93,349)		 448,178
1,584,542		 (1,020,782)
(1,609,395)		 116,238
–		 (106,748)
(118,203)
256,359 2,032,719 (2,630,178) 116,238 (224,859)
614,707 2,469,150 (3,130,926) – (47,068)

Purpose of restricted funds

Project Brief description

Core costs fundraising (Kenya) African core programme funding. Empowering People with Helping people with disabilities out into their communities through assessing, prescribing and Disabilities (Kenya) fitting 576 wheelchairs through trained services. Developing five wheelchair services to provide wheelchairs to WHO Basic Level, and ensuring they deliver a high-quality service. Improving the Mobility and Improving the mobility and quality of life for children at Ngale school, provision and fitting of Quality of Life for Children wheelchairs and crutches with follow-up visits and assessments.

Improving the Mobility and Improving the mobility and quality of life for children at Ngale school, provision and fitting of Quality of Life for Children wheelchairs and crutches with follow-up visits and assessments. at Ngale School (Kenya) Rebuilding lives, growing Working in partnership with the Kilimanjaro Association of Spinal Cord Injuries (KASI) and Moshi livelihoods (Tanzania) (2017–19) Cooperative University (MoCU) to increase economic empowerment and secure livelihoods of people with spinal cord injuries in the Kilimanjaro and Arusha regions.

Supporting and mentoring wheelchair services running at Intermediate Level. Training for wheelchair users, follow-up visits by trained wheelchair service staff, and WHO Intermediate refresher training for 12 technicians and clinicians.

Survival, Mobility, Independence (further development of Access Kenya) (Kenya) Supporting the Survival and Inclusion of disabled children (Malawi) (2018) Ready, Willing and Able (UK Aid Match) (Kenya)

Building on the previous three-year DFID project continuing to consolidate the Parent Training programme, providing wheelchairs to disabled children and supporting Village Savings Schemes. Parent Carer programme and Peer Training courses.

Changing attitudes and equipping disabled people in Kenya with the practical knowledge, skills and the confidence needed to get back into employment or enter the workforce for the first time. Working with communities and businesses to challenge the discrimination that leads to the exclusion of disabled people in society and in the workplace.

Motivation Trustees’ Annual Report and Financial Statements 2022 49

----- Start of picture text -----
Project Brief description
----- End of picture text -----

Tackling Poverty and Exclusion Addressing the lack of access to health services and opportunities for participation, experienced
for Disabled Children and their by children who live in West and Central Uganda, primarily remote and rural, regions of Uganda,
Families (2019) (Uganda) and who have mobility impairments.
All Stars (UK Aid Match) Increasing the participation of children with disabilities in primary education in Gulu and Kampala,
(Uganda) Uganda; through the use of inclusive sports.
Appropriate Wheelchair Providing technical support in establishing the required infrastructure and integration of wheelchair
Provision through the MID provision, delivery of WHO curriculum-based training courses, mentoring support to partner staff,
partner network – Phase II (India) providing products on a cost-sharing basis.
Motivation Wheelchair fund Global Wheelchair Fund to which individuals or organisations can donate to enable Motivation to
provide wheelchairs to people who cannot afford to pay for their own, through partner services.
Innovation (3D printing) Development of an online database of computer-aided drawing designs for postural support
(Google) devices, which can be digitally amended to meet the body dimensions of a wheelchair user and
printed using appropriate materials through a 3D printer.
Development of folding Development of a folding 3-wheeler wheelchair.
3-wheeler
MP33 DIMS build and training DIMS build and training – innovative wheelchair sizing project.
TRT consultancy projects Training and consultancy for wheelchair service projects.
Survive and Thrive Improving the early development of children with cerebral palsy through increasing parent/carer
(Comic Relief) (Malawi) knowledge, skills and peer support, and increasing early identifcation and referral to Malawi’s
complex-seating wheelchair services.
LDS Kenya Supporting the health, wellbeing and quality of life of people with mobility disabilities through
increasing provision of appropriate wheelchairs in Kenya.
Covid Response (Kenya) Preserving the health and wellbeing of adults and children with mobility disabilities, and their
families, during the Covid pandemic in Kenya.
Covid Response (Malawi) Preserving the health and wellbeing of adults and children with mobility disabilities, and their
families, during the Covid pandemic in Malawi.
Covid Response (Uganda) Preserving the health and wellbeing of adults and children with mobility disabilities, and their
families, during the Covid pandemic in Uganda.
LDS evaluation project Filling data gaps and strengthening evidence around what works and best practice in wheelchair
service provision in India.
Covid Response (India) Preserving the health and wellbeing of adults and children with mobility disabilities, and their
families, during the Covid pandemic in India.
Covid Response II (India) Preserving the health and wellbeing of adults and children with mobility disabilities, and their
families, during the Covid pandemic in India – follow up to initial project.
Supporting Health, Wellbeing To provide wheelchairs and other mobility aids and related services to disabled people in
and Quality of Life of People Muranga County, Kenya.
with Mobility Disabilities
Supporting Health, Wellbeing To provide wheelchairs and other mobility aids and related services to disabled people in Malawi.
and Quality of Life of People with
Mobility Disabilities (Malawi)
Intermediate Technical Delivery of WHO intermediate wheelchair training service package to local disability awareness
Training (Kenya) and support organisations in Kenya.
Intermediate Technical Delivery of WHO intermediate wheelchair training service package to a local disability awareness
Training (Somaliland) and support organisation in Somaliland.
Intermediate Technical Delivery of WHO intermediate wheelchair training service package to ICRC staff in Somalia.
Training (Somalia)
Kenya National Production Promote wheelchair production by using local materials and enhancing effective maintenance and
repair referral pathway for rehabilitation and wheelchair services
South Sudan Project Delivery of refresher and WHO WSTP-basic training and carry out service evaluation, service
assessment and service plan in South Sudan
Tunaswasi Project Uganda To improve the independence, health, wellbeing and inclusion of children with developmental
disabilities by improving the care they receive in the community
Nyabondo Rehabilitation Centre Carrying out follow up to wheelchair users In the community

50 Motivation Trustees’ Annual Report and Financial Statements 2022

----- Start of picture text -----
Project Brief description
----- End of picture text -----

ICRC Mangers Training Nairobi Delivering of managers training to ICRC to effectively support appropriate wheelchair provision and
promote their involvement in establishing appropriate wheelchair provision in their region
Survive & Thrive Phase 2 Ensuring long-term impact by providing skills and confdence needed to support a child through
the early development stage of strengthening parent support groups, caregivers training and
communities awareness.
Lotus Flower Trust (India) Identify, assess and prescribe appropriate wheelchairs to 25 disabled people in Ladakh.
Wheelchair Service Provision To improve the quality of life for 75 children and young adults with severe and multiple disabilities
Chennai (India) in poor families in Chennai, enabling them to become mobile, remain healthy and participate fully in
community life.
Navi Chaitanya (India) To identify, assess, and prescribe appropriate seating and mobility devices to 25 wheelchair users.
Breaking Barriers (India) To support 100 women and girls with severe and multiple disabilities to have better health
and opportunities to access education, employment and social inclusion within families and
communities.
Building Back Better (India) To identify, assess, and prescribe appropriate seating and mobility devices to 25 girls who are
wheelchair users.
Motivation App (India) Information support for wheelchair users across India-Life with COVID-19.
Covid Response III (India) To work with local health services in Andhra Pradesh to ensure that wheelchair users have access
to the state’s Covid vaccination programme.
Developing Parasports To provide sports wheelchairs to 25 para-sport athletes, primarily wheelchair basketball players.
Talent in India
ALIMCO Training To provide WHO basic level training to 30 professionals from ALIMCO. This will help ALIMCO to
Consultancy (India) start wheelchair provision following WHO guidelines.
Intermediate Technical To deliver WHO basic/intermediate wheelchair service training packages to CRP Bangladesh.
Training (Bangladesh)
International Society of To develop training programmes for the International Society of Wheelchair Professionals and
Wheelchair Professionals support the formation of new working groups and other resources for the wheelchair sector in India.
initiatives
Who Training Conduct Webinar series on 24 hour Postural Care Management for Children with Cerebral Palsy
and multiple disability – India & Bangladesh
Bridgestone Isolation to Inclusion for People with Mobility Disabilities in Tamil Nadu, 20 people with spinal cord
injury have improved mobility, independence.
Pune DDRC Training Create a pool of trained human resources with the District Disability Rehabilitation Centres (DDRCs)
of Maharashtra State. Train 16 participants.
Project JCF Viral Strengthening of Ecosystem for disabled people in Jaipur and Rajasthan
Swashatki Economic empowerment of women with disability in Rajasthan.
Wheelchair Service Provision – Partnership with Margadarshi to provide appropriate wheelchair to person with disability in
Margadarshi Karnataka
ISWP Project Phase 2 Development of a resource centre for evidence-based standards in the global wheelchair sector.
Jivanopadhi (India) Empowering people with spinal cord injury. wheelchair services and rural community-based
livelihoods opportunities to ten people with spinal cord injuries or their carers in East Godavari
District, Andhra Pradesh.
Care and Share (India) Fostering skills of parents and care givers on handling their child in a home setting, supporting
20 parents and carers of children with cerebral palsy and multiple disabilities in Chamarajanagar
district, Karnataka.
India wheelchair provision I Partnership with CLASP, a USAID funded project, to supply wheelchairs to the sector in India.
India wheelchair provision II Partnership with CLASP, a USAID funded project, to supply wheelchairs to the sector in India.
FrameRunner Working with University of Alabama on the “RecTech” project, the development and evaluation of a
low cost, portable, high-performance Frame Runner

Motivation Trustees’ Annual Report and Financial Statements 2022 51

~~Motivation impacted the lives of at least 99,000 people in 2022~~

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