This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

Motivation Trustees’ Annual Report and Financial Statements 2023 Ss Ogre ip. > ee aS aie de at) nhs ne ee i cesae f aEis Vy, i. Le §See ES . wad | rer Fj aa rie] an 7 Ree == 0 =3 i usi ©its 2 iz =say eeAde oe ere cd ctitna!a = ip rfeae seevau).fe] = Stakes dirs! : EEEee eeeHie ete. HSIEH: aot fay itatal we Set SBCSB mse de STHoo Feetion~ 7CeeAL Sipesafe H siseersse ye nae sacl teSaeed Re rs F i; BH | ge Ez HEA Th abet Be iS e aenae sages "ea!=| AHH a HH ~ A bet io > sae ———= Sree: ee TNE [ee fern an ramSHh Pee ie ale Lh te | F aterae Pr ; ~ ee Sage ee Bl Po at a : rh =r ie Get / Sd Bee. ae i Pa EBEES taco ea Y erateam = : ey eis" ‘: = Fa A ~ - a pepe i aoe. Af == ' | \ “ " > i : ¥! % J ih ' =e Trustees’ a | — - 4 , -_ ts a Annual Report j i " = i he 7 =, = . ¥ & Financial = = A. an, Statements ~ 7 2023 a = = =

For the year ending 31 December 2023

~~X2~~

~~=~~ . - ~~Our Purpose We are an international disability a~~ 2c ~~inclusion charity and social enterprise. Our work focuses on the design and =~~ ~~provision of appropriate services, support and wheelchairs – an assistive m~~ e i ~~technology (AT) that is essential for a~~ Be” ~~healthy, productive, independent and dignifed life.~~

~~The fact that access to AT is a right, not a privilege, is part of our DNA~~

Motivation Trustees’ Annual Report and Financial Statements 2023

4	Chair’s Introduction	6	CEO’s Introduction
8	2023 at a glance	12	About Us
14 18 21 ~~I~~ ~~=~~	Francis’s Story We want to change the world Our staff in action	16 20 22	Our Impact in 2023 Partners Eudia’s Story
24	Achievements and Performance	28	Fundraising Highlights
32	Anitha’s Story	34	Financial Review
37	2024 Objectives	39	Structure, Governance and Management
42	Reference and Administration Information	43	Statement of Trustees’ Responsibilities
44	Independent Auditor’s Report	47	Financial Statements 2023
49	Balance sheet	50	Notes to the financial statements

~~X4~~

~~In the face of global economic~~ i ~~challenges, we continue to be amazed and grateful for the commitment and generosity~~ Par] on tg ~~of all the donors and supporters.~~ 1 Se ae ee ~~se ee~~ Mie Slr a Bere Faese ~~Richard Hawkes, Chair of Trustees~~

Motivation Trustees’ Annual Report and Financial Statements 2023

Chair’s

= =k Introduction

In 2023, our social enterprise and charity continued to strengthen, with our overall income recovering to pre-pandemic levels.

That meant that we were able to deliver more impact in the lives of some of the least-included communities in the world through our inclusion programme and mobility products.

We were acutely aware of the effect of the continued conflicts in the Middle East and Ukraine, and the many others that continue to rage throughout the world. The UN reports that at least 100 million people have been forced to flee their homes and we know that in any humanitarian crisis disabled people – at least one in six of those – are likely to be impacted most of all. That’s more than 16 million people.

We salute all those organisations, including many of our partners, who deliver humanitarian aid to disabled people in the most difficult and dangerous environments. And we mourn their staff who have lost their lives or been injured as they help keep others safe from harm.

funding and so we continue to explore new sources and opportunities to sustain our work. Key examples are the revenue-generating model of wheelchair production in Kenya and new investment models for our social enterprises in the UK and India.

I want to thank all of Motivation’s partners, volunteers and allies for their ongoing contributions and guidance, with special thanks going to our Trustees in India, UK and Malawi for their skill, time and dedication. Above all I would like to acknowledge the tremendous efforts of our dedicated staff, so brilliantly led by Amanda, for leading us through challenging times and ensuring that the organisation goes from strength to strength.

In the face of global economic challenges, we continue to be amazed and grateful for the commitment and generosity of all the donors and supporters who share our values and purpose in building a fairer world. As we move into 2024 and the need for our work increases and becomes more urgent, and as the context becomes more challenging, we hope you will continue to join with us to create a world that is more inclusive for disabled people.

Given these global challenges, we are increasing our work to support those caught up in crises by being ready with mobility products and training for those settings and know that this is likely to need more focus in 2024.

The global and national context also creates very real pressures on available

~~Richard Hawkes Chair of Trustees~~

~~X6~~

~~We have made great strides in the last year. This report sets out how our impact has grown, meaning we reached more than 170,000 people in 2023. Amanda Wilkinson, Chief Executive Ofcer~~ _ —S->-.,

Motivation Trustees’ Annual Report and Financial Statements 2023

CEO’s Introduction

None of this progress would be possible without Motivation’s community of wheelchair users, partners and staff who give their best to remove the barriers to disabled people’s inclusion and full participation.

It is clear that the majority of disabled people in the world are denied their basic human rights and disproportionately continue to face barriers such as inaccessible building, negative attitudes, and discrimination.

Our partners and project participants lead and inform our efforts to ensure disabled people have the products and services they are entitled to. Where we can, we use our national and global platforms to amplify disabled people’s voices and work to be the best ally possible.

We share their frustration that there is still more work to do to ensure disabled people are sufficiently considered and represented in their communities. To this end, we use evidence of community improvement to demonstrate to state and national actors how inclusion benefits everyone.

We recognise that, for the world to be truly inclusive, there needs to be a shift in the way that decision makers see the world and their place in it, and for them to make space for a more diverse and inclusive representation.

It offers a platform for highlighting the systemic inequalities that disabled people experience every day and for presenting practical and viable solutions for creating a more equitable, inclusive and autonomous world. It is a work in progress, but we have already reflected this new approach in our brand and communications this year, with a new more accessible website and a more consistent voice across our content.

This ambition to be inclusive and empowering speaks to Motivation’s core values and a guiding principle in our journey towards localisation. We are continuously working to decentralise by strengthening our teams and Board in South Asia and Africa. We will set targets and milestones to measure and guide our progress. We know we don’t always get it right, but we commit to being open to reflection, challenge and learning.

I am hugely grateful to the Motivation team for their patience, resilience, and values-driven approach over the past year. It is not easy to work without the reassurance of a more financially stable sector, but all of the team demonstrate a dedication and commitment to a shared mission for sustainable wheelchair provision to fulfil the rights of disabled people. Thank you to everyone.

We are calling our new approach to the way we focus our advocacy efforts Making Space for Disability. In doing so we want to offer a fresh perspective on the work we and our partners do.

~~Amanda Wilkinson Chief Executive Ofcer~~

)1 *,11111

Motivation Trustees’ Annual Report and Financial Statements 2023 [| - oo

2023

at a glance

9 $ dollar

For every $1 invested in AT, there is a $9 return in socio-economic benefits

Fewer than 10% of people in middle- and low-income countries have the AT they need, which means 90% do not

7,737

Motivation wheelchairs were distributed to over 23 countries

56 partners

impacted 170,000 lives

1,682 disabled people were assessed and fitted for a wheelchair

]i

We partnered with 56 other organisations as we know we are stronger together

We positively impacted the lives of over 170,000 people

445

healthcare professionals were trained and mentored in wheelchair assessment and fittings

100,000 people

likely to be supported by better trained clinical and rehab professionals

25

corporate and grant-giving trusts and foundations generously supported our work

respect, eq autonomy t a right to

Motivation Trustees’ Annual Report and Financial Statements 2023

~~About Us We’re working towards a world that is fully inclusive. A world where the 7~~ ~~rights of disabled people are not~~ Ls ; Mie ~~only met but exceeded.~~ baa) ; <. “Swe eer ky . ‘ 5 ayy

Motivation Trustees’ Annual Report and Financial Statements 2023

Glasses, hearing aids and wheelchairs – known as assistive technology or AT – are essential for a healthy, productive and independent life.

In fact, they are so vital that access to AT is a human right, enshrined in the United Nations’ Convention on the Rights of Persons with Disabilities.

But in countries like India, Kenya, Malawi and Uganda, less than 10% of people have the wheelchair they are entitled to.

And even with a wheelchair, people face a world full of badly designed buildings, inaccessible transport, discrimination and negative stereotypes.

Motivation works to change that by supporting governments, clinics, businesses, communities and families to find practical solutions and remove the barriers that disable people.

~~We believe we all have a role to play in making space for disability~~

Motivation Charitable Trust works with the parents and caregivers of disabled children, so they can support their child’s early development, build support networks and increase their household income.

We work with families and communities to challenge stigma and build support for disabled people’s equal access, participation and inclusion.

We work with clinical and community rehabilitation professionals so disabled people can access services that assess, prescribe and fit wheelchairs to their specific needs, and train them how to use, maintain and repair their chairs.

We work with policy and decision makers to secure and act on disabled people’s rights.

Motivation’s social enterprise, Motivation Direct Ltd (MDL), designs and supplies wheelchairs so that users have a choice of products that meet their needs, suit the environment they live in, give them proper fit and postural support, are safe and durable, and are affordable to buy and maintain.

MDL also designs and supplies robust and affordable sports products, so that more people can get involved in more activities, 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.

~~Motivation works for a world where everyone has the opportunity to reach their full potential~~

We believe that should happen for everyone, everywhere, always – not just as part of charitable or philanthropic projects. So, we work with local partners to find solutions and we share evidence of what works to inspire practical, long-term change.

Together we aim to break down social barriers and make a more accessible, equal and inclusive world and make sure the impact lasts well beyond the life of any project.

~~Case story~~ 2 4 Tie 7 cf oe itttal Sali sis a 22 pe 2 te grad ~~14 X~~ a ~~Making space~~ “e ~~for disability at the heart~~ ei — +o WRaS ~~of the curriculum~~

Motivation Trustees’ Annual Report and Financial Statements 2023

Francis is a BSc Physiotherapy student at the Jomo Kenyatta University of Agriculture and Technology (JKUAT) in Kenya. He is one of the first year of students to take wheelchair provision training, which was introduced to the degree curriculum as part of a Motivation project. He tells us what he has learnt in his own words.

Since the inception of the wheelchair training programme… I’ve gained tremendous experience in wheelchair prescription and service delivery.

Firstly, I’ve learned that the process of prescribing and delivering wheelchairs to people living with mobility disabilities involves several steps, from a verbal assessment… to a hands-on assessment, including client measurement, product assembly and fitting. Additionally, I’ve learnt that an appropriate wheelchair is crucial for the reintegration of disabled people into the community, facilitating social interaction and the execution of daily activities to promote independence.

~~I believe that disability is a socially constructed concept, infuenced by societal perceptions.~~

With an appropriate wheelchair people can participate independently… addressing barriers across work, housing, education, civil rights, transport and access to the built environment.

~~There’s a need for more advocacy, especially among health professionals, as many disabled people still receive inappropriate wheelchairs, leading to dire consequences such as pressure sores.~~

A case in point is a patient we met during our rural outreach in Baringo who has been in hospital for two years because of someone acquiring the wrong wheelchair for him.

Health professionals also require regular refresher courses to update their skill set, which is currently lacking.

The demand for wheelchairs, particularly in developing countries, is immense. While the wheelchair project has empowered many, there are still many people in rural areas with poor infrastructure who still require assistance. Working with community leaders to identify and mobilise those in need, and utilising social networks effectively is important.

Collaborative projects addressing the issue holistically are essential, as providing wheelchairs alone is insufficient. Action research is crucial to identify and mitigate factors contributing to physical disability within specific localities.

It is vital to equip users with all the necessary tools to ensure the proper functioning of their devices. The JKUAT Wheelchair Project provides a high-quality toolkit, manual and pressure pump, greatly appreciated by users.

The Wheelchair Service Learning Centre has significantly impacted on the training of healthcare professionals and the general population by providing practical skills and centralising services.

Incorporating wheelchair training into rehabilitation professionals’ curriculum has the potential to improve service delivery and promote informed decision-making and resource utilisation.

Better quality of life

~~16X~~ 378 trained, building their caregivers were skills and confidence in helping their disabled children to eat, drink, Our move, communicate and play. 100 took up livelihood disabled people financial support to build their Impact financial autonomy. in 2023 422 active in peer-support caregivers were

422 active in peer-support caregivers were groups and village savings and loan associations, building their knowledge and confidence, and improving their household income.

We exist to make a difference. We strive to build a fully inclusive world, so everyone has the respect, equality and autonomy they are entitled to.

917 caregivers and family members learnt about wheelchair skills and maintenance, to better support wheelchair users with their new, appropriate wheelchair. More access to AT wheelchairs were sold to customers in 7,737 23 countries, with many distributed to other countries via humanitarian and charitable organisations.

That might be by changing everyday attitudes. It might be by building skills and knowledge. It might be sharing practical actions that people can take. It might be through the design and provision of assistive technology (AT), such as wheelchairs.

disabled people 1,682 were individually assessed, prescribed and fitted with wheelchairs and offered mobility and life skills training through our wheelchair service partners.

231 sports chairs were made available to players at inclusive sports clubs in India

Motivation Trustees’ Annual Report and Financial Statements 2023

Improved women’s health

60 family membersdisabled women and in India shared experience and learnt more about managing their menstrual health.

Stronger wheelchair services 445 physiotherapists, technicians, occupational therapists and community-based rehabilitation workers added to their wheelchair provision skills and knowledge. ee) Stronger community support SS 321 non-governmental and staff from civil society, governmental organisations increased their understanding of assistive technologies such as wheelchairs. people took part in a 1,250 community festival in India, experiencing and learning about disability rights and inclusion.

355 corporate staff learnt about assistive technologies and disability inclusion, and actively supported our work in India.

BRST SSS SEEDED yee ee None of our work would be FICbyPESANSEL?IEE ET gaa ame ee possible without the disabled people, families, communities, partners, supporters and funders that we work alongside.

Thanks to each ¢. 7 and every one of you! 4.

Honesty is one of our core values, so here’s how we got that figure. There were 13,903 places in projects and events. But we know that some people might have taken part in more than one, mainly parents and other caregivers who might join training and peer support groups. So, we took 500 off that total to get 13,403 directly impacted.

Then we know that if we work with a disabled person, it also impacts on their family and that the average family in the countries where we work is 4.5 people. So, for every disabled person we work with, we estimated 3.5 other people are indirectly impacted. Similarly, we made modest estimates that people who attended events tell two other people about what they’ve learnt, and that clinicians use their new skills to work with one client each working day. That adds up to indirectly impacting 159,205 people.

So our total is:

13,403 + 159,205 = 172,608

Us Tha 17 a

~~18 X _~~

72 Germany

7 Belgium

20 Canada

125 France

158 United Kingdom

2 Ireland

212 USA ~~

17 Costa Rica

6 Gibraltar

6 Spain

...by doing our bit to dismantle disabling barriers such as inaccessible education, transport, employment and health care

Motivation Trustees’ Annual Report and Financial Statements 2023

Sales in Europe

~~Most of these chairs will be distributed across the world by partner organisations and customers~~

10 Kazakhstan

309 Israel 8 Greece

3,070 Jordan

20 1,264 Chad Ethiopia

910 India

810 China

Grand Total 7,737

50 Australia

176 228 Malawi Nepal

242 South 15 Sudan Uganda

20 ~~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.

----- Start of picture text -----
Bangladesh
Centre for Disability
and Development
----- End of picture text -----

Centre for Rehabilitation of Paralysed Humanity and Inclusion

----- Start of picture text -----
India
----- End of picture text -----

----- Start of picture text -----
Carers Worldwide
----- End of picture text -----

Composite Rehabilitation Centre, Ahmedabad

Divyang Mythri Sports Academy

Blind People’s Association

International Committee of the Red Cross - SEARO

Shodharam Foundation

Samerth Charitable Trust Margadarshi, Association of People with Disabilities

Poovanthi Institute of Rehabilitation and Elderly Care

Prakhyata Abhinand Charitable Trust

Rajasthan Mahila Kalyan Mandal State Government of Karnataka

Ramachandra University, Chennai

The Association of People with Disabilities

Sittruli Foundation

Vishwas Foundation

Dhwani Foundation

Kerala Institute of Medical Sciences Foundation

National Institute of Speech and Hearing

Uma Educational and Technical Society Christian Hospital Chhatarpur

----- Start of picture text -----
Kenya
AIC Kajiado
----- End of picture text -----

APDK Machakos, Nairobi, Nakuru

Bethany Kids

Jomo Kenyatta University of Agriculture and Technology

Kenya Institute of Special Education

Kibwezi Disabled People’s Organisation

Makueni County Government

Mau Disability Community Centre Ministry of Health Kenya Ministry of Social Protection Kenya Muranga County Government Nalondo Special School

National Council for Persons with Disabilities Nyabondo Rehabilitation Centre

Voluntary Organisation for International Cooperation Walkabout Foundation

Malawi Malawi Against Physical Disabilities Ministry of Gender, Disability and Social Welfare

Ministry of Health Malawi Queen Elizabeth Central Hospital World Relief Malawi MACODA Feed the Children Malawi

----- Start of picture text -----
Uganda
----- End of picture text -----

Gulu Disabled Persons Union

Gulu Regional Referral Hospital Mulago Orthopaedic Workshop Uganda National Association of Cerebral palsy

Uganda Society for Disabled Children

We achieve more together than we can alone

Motivation Trustees’ Annual Report and Financial Statements 2023

Our Staf In action

----- Start of picture text -----
January
Praveen Kumar, Head of Business February
Development & Partnerships
conducts a workshop for parents/ TRE: > ' Fred Semakula, Master Peer Trainer, and members of the Peer > =
caregivers of disabled children. Training network share their experience and advice for other
India, January Motivation staff. Online, February
4 May
Motivation staff from India and Africa meet
April in person for the first time! Together, they
completed a Master Trainers course on the early
March Katya Cleere, Partnership childhood development of disabled children.
Manager, and daughter Izzy Uganda, May
John Kinuthia, Project Engineer, y v4‘, J > cheer on Steve Burge. Steve _— : -
and Peer Trainers prepare ran the London Marathon
for field trials of the Kenyan- to raise funds for Motivation
manufactured wheelchair. and finished in a fantastic time!
Kenya, March UK, April
June July
Toral Joshi, Finance Manager Chris Rushman, Technical Specialist,
India, taking part in a session talks to John Kemp, President and CEO
with wheelchair sport players. of the Lakeshore Foundation, about our
India, June new Framerunner prototype. USA, July
August
October
Sudhakar Govindasamy, Head
of Programmes, and Praveen Clare Childs, Sports Product Manager, and
chatting with Amanda Wilkinson, Craig Carscadden, Chief Development Officer
CEO, during her visit to at World Abilitysport, meet in person after six
Bengaluru. India, August years of talking remotely! Scotland, October
Brome 4 |.
September
Charles Kanyi, Regional Service Development Coordinator, mentoring JKUAT
students during one of our wheelchair outreach sessions. Africa, September
November
Roy Daniel, Assistant Manager December
Accounts/Admin (yellow shirt), takes
some wheelchair measurements, The UK team enjoy their staff
South Asia, November Christmas party. UK, December
----- End of picture text -----

We would also like to offer our thanks to our fantastic, and long-standing, fundraising volunteer John.

~~Case story~~

22 Making space » for disability at the heart of clinical delivery

Eudia is a Clinical Instructor at Jomo Kenyatta University of Agriculture and Technology (JKUAT) in Kenya. She , r Vi is part of the team introducing wheelchair provision i into the curriculum and setting up and running the new Wheelchair Services Learning Centre on JKUAT’s campus. She spoke to us about what she has learnt through the project so far.

What have you learnt about appropriate wheelchair prescribing and service delivery?

I’ve learnt that wheelchair prescribing, and service delivery is a critical aspect of rehabilitation…

~~I have learned is that a wheelchair is not just a wheelchair.~~

Different clients will have different needs, abilities and environments, which means that the wheelchair prescribed must be appropriate to their unique situation.

This requires a thorough assessment of their physical and environmental factors to determine the most suitable wheelchair for them. The prescription process and service delivery also involve integration of evidence-based practice and proper clinical decision making. The clinician must consider the client’s medical history, diagnosis and prognosis, as well as their personal goals and preferences.

perform daily activities, participate in social and recreational activities, and engage in work or school. This can lead to improved physical and mental health, increased social participation, and greater independence.

How has it changed your perspective on disability, in particular wheelchair use?

~~My perspective… has been signifcantly transformed. ee~~

Everyone’s experience of disability is unique and influenced by a multitude of factors, including their personal strengths, environmental barriers and societal attitudes. This understanding has led me to recognise the importance of taking a holistic and person-centred approach to disability, focusing on the individual’s abilities and needs rather than solely on their diagnosis.

~~Environmental factors can either facilitate or hinder a person’s participation and inclusion in society.~~

A properly prescribed wheelchair enhances mobility and independence, which improves the overall wellbeing and functional outcome... A wheelchair that is customised to the client’s needs and abilities can improve their ability to

This realisation has highlighted the significance of creating accessible and inclusive environments and the importance of addressing societal barriers that contribute to the exclusion of disabled people.

a Motivation ee Trustees’ Annual Report and Financial Statements 2023

What difference has the Wheelchair Learning Centre made?

The Wheelchair Learning Centre has made a significant difference to disabled people by providing appropriate wheelchairs facilitating independence.

Another key aspect is the collaboration of medical practitioners... This interdisciplinary approach ensures that the clients receive comprehensive and coordinated care that addresses their physical, psychological and social needs. The medical practitioners work together to assess the clients, prescribe appropriate wheelchairs, and provide ongoing support and follow-up care.

The Centre also provides special education and training, tailored to the needs of the wheelchair users. This includes teaching mobility skills, independent living skills and proper care for the wheelchair.

The Centre also carries out community outreach to provide wheelchairs to remote communities. This outreach program ensures that disabled people who may not have access to appropriate wheelchairs are able to receive the care and support they entitled to.

Achievements and Performance

User leadership

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

AIM:Improve project outcomes through	ACHIEVED:Projects are all meeting their intended outcome
systematic use of our partnership tool, collection of user feedback, after-action reviews and field trials.	and impact targets, with a range of stakeholders providing feedback that informs improvements in existing projects and the design of all new projects.

PARTLY ACHIEVED: The design of our new website opens

	PARTLY ACHIEVED:The design of our new website opens
AIM:Enable user-led change	PARTLY ACHIEVED:The design of our new website opens
by facilitating ways for users to communicate to Motivation and direct our advocacy. ~~>~~	ways for users to contact us and to use our platform to publish stories, blogs, etc. however, it is a work in progress and a focus for 2024 to proactively reach and engage users. ~~>~~
~~ee~~	~~ee~~
~~ee~~	~~ee~~
AIM:Optimise communication and	ACHIEVED:We extensively consulted MDL’s major customers
stewardship with our customers and donors and use their feedback and our interactions with them to strengthen our relationships.	about our future strategy and how we can best develop new products and services for them. We also conducted a survey among our individual supporters to identify their communication preferences and gauge their primary areas of interest in our work.
AIM:Formalise an advisory panel	ACHIEVED:We continue to involve users throughout our
of wheelchair users and programme participants to improve and contribute to our service and project development.	project processes but did not convene a formal panel in 2023. However, for 2024 we are convening a user panel of experienced wheelchair users to review and renew our photo and storytelling processes.
AIM:Use feedback and input from wheelchairs users to direct a pipeline of new mobility products.	ACHIEVED:In-depth field trials by a network of wheelchair users altered the design of a second prototype of the national manufacture wheelchair in Kenya and user consultation impacted the design of the FrameRunner.

Products

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

AIM: Develop a sector model for low-cost, ACHIEVED: We successfully produced and field tested six high-quality national production by testing prototype wheelchairs, made in Kenya in partnership with a and production of a prototype wheelchair. local manufacturing company. AIM: Increase the potential for disabled ACHIEVED: We have developed a prototype FrameRunner, people’s participation in exercise by with an innovative chest-pad design and are now finalising the developing a FrameRunner to take to design (based on user feedback) before the manufacture of manufacture. | the first batch of products.

AIM: Increase product design and ACHIEVED: We are piloting faster ways to upgrade our development activity by securing new existing products, by collaborating closely on design with means of evolving and developing new our manufacturing partners. > mobility products. ~~Li——————~~ AIM: Develop a pipeline of new products PARTLY ACHIEVED: We have an initial pipeline of new for development, based on market products and are developing designs to meet needs that are intelligence, research and user input. ) currently not met at affordable price points. | AIM: Test and explore the value of MDL ACHIEVED: The social enterprise was initiated, and had a social enterprise as a mobility promising level of interest and sales from our partners and product distribution hub in India. customers.

Services

= Improve wheelchair user outcomes through application of our clinical, technical and inclusion expertise

AIM: Raise the quality of services ACHIEVED: We delivered webinars and training via five available to wheelchair users globally consultancies in India. In Africa, our impactful skilled and secure income for future projects workforce/curriculum development model in Kenya elicited through clinical, technical and inclusion interest from several other countries. consultancy.

AIM: Increase the range and quality PARTLY ACHIEVED: Our training offer is set out in detail on of services available to users by our new website, although the launch of the site was delayed marketing our existing training offer. from November 2023 to February 2024. This will be backed up by flyers for sharing with interested organisations.

~~Achievements and Performance~~

Continued

AIM: Increase inclusion and independence of disabled children and young people by strengthening and extending our parent/caregiver and peer training offer to include economic strengthening and safeguarding, and to engage family and community.

ACHIEVED: 378 caregivers were trained, building their skills and confidence in helping their disabled children to eat, drink, move, communicate. All projects included sensitisation and processes to increase awareness of rights and safeguarding.

AIM: In partnership with academic institutions, research and document clinical curriculum development model for replication elsewhere.

ACHIEVED: Partnership with Jomo Kenyatta University of Agriculture and Technology proved very effective, with training for lecturers and clinical mentors who went on to teach the wheelchair provision course to 96 clinical and rehabilitation undergraduates, including practical experience via the newly established wheelchair service centre.

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

AIM: Maximise project learning, improvement and impact by using core user outcome indicators across all work and explicit inclusion of overall project learning in evaluation briefs.

PARTLY ACHIEVED: We included recognised quality-of-life indicators across all new projects, though ongoing projects necessarily continue to use their original outcome indicators. We will continue to embed these core tools as we design projects and commission evaluations.

AIM: Ensure activities remain relevant, effective and impactful by consistent use of our evidence library and project reports in design and implementation of projects.

ACHIEVED: The evidence library continued to be added to across the year and its value/use highlighted in regular All Staff Meetings. Processes to loop project learning back in to project design were initiated.

AIM: Maximise sector influence by publishing and presenting Motivation learning.

ACHIEVED: Including materials used in WHO Training in Assistive Products; case studies in WHO global Wheelchair Service Standards Guidelines; two blogs on effective funding for assistive products; FCDO article on our A-rated All Stars project; content in National Lottery’s East Africa Disability Fund learning review; presented at two key sector conferences.

AIM: Maximise profile and influence by putting in place clear core messages for use by all staff and refreshing communication channels and content.

PARTLY ACHIEVED: We strengthened, developed and refined our core messages across the year, with feedback from staff, partners, customers and other key stakeholders. We will consolidate this work in 2024 in line with our website redevelopment.

Effectiveness Deliver maximum impact through our governance, management and delivery systems

AIM: Ensure financial sustainability, by optimising unrestricted income and building non-UK income generation.

PARTLY ACHIEVED: The ongoing cost of living crisis and changing funder priorities made raising unrestricted income particularly challenging. To counteract this, we focused on expanding our network of non-UK funders, onboarding several new multi-year partners to support our programmes in India and East Africa.

AIM: Strengthen governance in three countries and interactivity between the country Boards.

ACHIEVED: The India, Malawi and UK Boards met together to discuss challenges and opportunities. They agreed to meet twice a year in 2024, when all Board members will also be involved in global strategy development, setting Motivation’s course for the coming years.

AIM: Continue to support staff and monitor and mitigate challenges to staff wellbeing.

ACHIEVED: As well as peer support and learning through our weekly All Staff Meetings, we continued to run two staff engagement surveys. These showed continuing high levels of staff satisfaction, e.g., 84% of staff feel satisfied with their wellbeing at work and 92% feel connected to their colleagues.

~~ts~~

AIM: Improve our financial management processes by installing and rolling out a new shared finance system, ensuring timely and accurate reports and optimising the use of our resources.

ACHIEVED: The project was postponed to Q3 2024 in order to allow the new Head of Finance and Compliance to work with Africa, India and UK offices to fully scope needs and identify best solutions.

AIM: Maximise effectiveness and sustainability through use of consistent project processes, and partner due diligence, including ongoing learning/ adaptation and clear handover/exit plans, for all projects.

ACHIEVED: Project processes, including use of the Partnership Tool for due diligence and partnership formation, are consistently implemented across all projects. Identified improvements for better global and cross-team file sharing to further support effectiveness.

| ‘ an 27

Fundraising Highlights

We are incredibly grateful to our donor community for their wonderful support in 2023.

With changing donor priorities in response to the UK cost of living crisis, our fundraising efforts faced a number of challenges in 2023. However, our donor community continued to demonstrate remarkable generosity, allowing us to continue our work in supporting disabled people across India, Kenya, Malawi and Uganda.

Support from the public

Our wonderful community of individual donors were an essential part of our fundraising in 2023, providing us with consistent support throughout the year. In addition:

Steven Burge raised a fantastic £2,700 by taking part in the London marathon, running the 26.2 miles in a fantastic time!
Our Christmas appeal raised over £38,000 , highlighting the importance of our peer support work, supporting disabled people by educating them about their rights, selfcare and how to use their wheelchair with confidence.
Gifts in Wills provided over £13,000 of valuable funding . We are always so grateful to those that remember Motivation in their will, helping us to fund the next chapter of our work.
Supporters from Cloud Software and Rambus participated in the TCS Marathon in Bangalore, raising much needed funds for wheelchair users across Karnataka.

Support from grants, foundations and corporate donors

Our corporate and grant-giving trust and foundation supporters played a vital role in our work in 2023, allowing us to plan and implement long-term projects across Africa and India. Key highlights included:

Support from the Pro Victimis Foundation and the Thackray Medical Research Trust towards our flagship project in Kenya, where we are embarking on an exciting project to set up a brand-new wheelchair manufacturing hub , providing quality wheelchairs in Kenya, and hopefully replicating the model in other African countries.
Funding from the Else Kröner Fresenius Stiftung Foundation, Souter Foundation, The Beatrice Laing Trust, The Million Dollar Round Table Foundation and the James Tudor Foundation towards our Survive & Thrive project in Malawi, which will radically change the lives of children with cerebral palsy, their carers and families.
The launch of Swablamban (Self-reliance) in Tamil Nadu in India, with valuable funding from the Rangoonwala Foundation. The project aims to improve the quality of life of 250 children and adults with locomotor disabilities across two districts in India and Nepal.
Volunteering support from State Street, Infosys and NTT Data in India, with staff participating in various activities including a wheelchair basketball event and build-a-wheelchair sessions.

Motivation Trustees’ Annual Report and Financial Statements 2023 ey afte 5

iis - ; =. ue —— * a ~~Overall, in 2023, we raised £292,654 of unrestricted income and raised an amazing £764,081 of restricted income. We extend our~~ . ~~heartfelt thanks and gratitude to all our donors, whose shared~~ pgwoe ~~values and commitment to our mission contribute to making the world a fairer place for disabled people.~~ ; Pe

Fundraising supporters 2023 Fundraising supporters 2023

Apisero Bridgestone India CareTech Foundation Church of Ireland Bishop’s Appeal Comic Relief

Else Kröner Fresenius Stiftung Foundation The Heathside Charitable Trust Latter-Day Saints Charities Lyndal Tree Foundation MillerKnoll Foundation Netherlands Embassy

NTT Data

Patrick & Helena Frost Foundation Peacock Trust

Persula Foundation Pro Victimis Foundation

Rambus Chip Technologies (India) Pvt. Ltd

Rangoonwala Foundation Rehabilitation Engineering Research Center on Recreational Technologies (RERC Rec-Tech) Souter Charitable Trust Thackray Medical Research Trust The Beatrice Laing Trust The James Tudor Foundation The Million Dollar Round Table Volkart Foundation

30 X Our goal is a w rld whe country prov access to s echnology an inclusive for everyone

Motivation Trustees’ Annual Report and Financial Statements 2023

to create ere every vides easy ssistive creating society

~~Case story~~

Making space for disability at the heart of sport ee...

Anitha is a mother of two, an IT professional, and a professional wheelchair basketball player. She has faced an unreasonable number of barriers to simply taking part in her chosen sport. Below, she tells us about those barriers and the space she has created for herself in professional sports.

I was born in Pondicherry in Tamil Nadu, India. I contracted polio at the age of two and lost mobility in my legs because of it.

My parents were, however, not discouraged and I’m thankful to them that they made sure I got a good education and didn’t shy away

from sending me to a good school. However, in society, if you have a disability, you are looked at with a lot of bias and I was not immune to that bias.

Motivation Trustees’ Annual Report and Financial Statements 2023

The main concern my parents had was about how I would get by day to day, as I had to be carried around due to not having a wheelchair. I got rejected by two schools due to my disability or, more accurately, the attitudes the school held towards disability

People assume if you have a disability especially if you are woman, you can’t do anything. However, I got into college and

finally got my own wheelchair during my engineering course. I went on to have a successful career and for the last 20 years I have been working in one of the leading telecom companies in India.

I only got into wheelchair sports as an adult, as growing up I did not have an opportunity to explore sports as it wasn’t even seen as an avenue for a person with disability.

I always wanted to play sports and now I finally get to do that. Yes, I have a disability, so what? I have equal rights to play sports and live my life. My ambition is to someday represent India at an international level. And why shouldn’t I?

34 Financial Review

The results for the year are set out in the Financial Statements. The consolidated position of the charity at the end of 2023 is shown in the Balance Sheet.

Summary

There was a return to a more robust financial position for Motivation in 2023, with funding in both our social enterprise and charity exceeding 2022 and 2021 levels. As profits generated by social enterprise play an important part in funding our charitable work, higher sales of wheelchairs through Motivation Direct Limited were a welcome improvement.

Grant funding received in 2023 was higher than in 2022, and spend on delivering projects increased compared to 2022.

Operating costs continued to be tightly controlled, building on the savings achieved in 2022, and we continued to defer any non-essential expenditure.

Overall, total income exceeded costs by £69.7k and reserves increased by £69.7k, delivering 2023 results that were better than our budgeted expectations.

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 £0.5m 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.

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 2024. The financial outlook is considered in more detail in the ‘Going Concern’ section.

~~Review of fnancial results~~ The total income (including income from MDL) generated was £3.5m (2022: £3.3m), of which £2.8m was unrestricted (2022: £2.6m) and £0.8m was restricted (2022: £0.7m). At 31 December 2023, the group had net assets of £0.4m (2022: restated net assets £0.3m).

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

• Trading from the sale of

products via Motivation Direct Limited.

Fundraising, including donations, legacies and events, as well as gifts in kind.
Grants earmarked for delivering our charitable activities and programme partnerships.

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. Sales at £2.5m were a significant improvement on 2022 (£1.6m). The majority of sales (£1.4m) are of everyday wheelchairs, with sales of sports wheelchairs contributing a further £0.6m.

Unrestricted income from donations and legacies was £0.3m (2022: £1m), noting the prior year included a legacy of £0.40m from one estate.

Overall, our income in 2023 (£3.5m) was higher than in 2022 (£3.3m).

Total expenditure was £3.5m (2022: £2.8m), of which £2.8m

Motivation Trustees’ Annual Report and Financial Statements 2023

was unrestricted or designated (2022: £2.2m) and £0.7m was restricted (2022: £0.7m). Note 4 to the Financial Statements shows how these funds were spent. This includes: £1.9m on running Motivation Direct Limited, including £1.5m for the cost of purchasing wheelchairs for onward sale (2022: £1.4m); £0.7m on programme activity in East Africa and South Asia (2022: £0.7m); and £0.2m on fundraising (2022: £0.2m).

The overall result was a surplus on unrestricted funds of £23.7k (2022: surplus £364.0k), meaning that Motivation’s unrestricted reserves rose from a surplus of £139.1k to a surplus of £166.9k.

Our total restricted funds rose slightly during the year, partly due to two new projects where receipts exceed expenditure— Kenya National Manufacturing and CareTech.

There were no significant events that were material to the financial statements in 2023.

Reserves and reserves policy

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

To protect against fluctuations in fundraising income.
To ensure the continuation of Motivation’s activity in the event of unforeseen setbacks.
To enable the development of programmes in the event of reduction in funding.
To protect against fluctuations in contribution from the trading subsidiary.

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 £0.3m (2022: £0.3m) and the actual level of unrestricted reserves was a surplus of £0.2m (2022: surplus £0.1m).

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 shortterm, 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 2025 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 small surplus in our unrestricted reserves in 2023 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.

In light of these factors, the Trustees have also undertaken 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 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 strategy.

36 Financial Review Continued

Whilst the Trustees are confident in the plans for Motivation to continue to build unrestricted reserves in 2024, 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 conclude that the charity will have adequate resources and that it is reasonable to expect it will

continue in operational existence for the foreseeable future. They have therefore prepared the financial statements on the going concern basis.

There was a return to a more robust financial position for Motivation in 2023, with funding in both our social enterprise and charity exceeding 2022 and 2021 levels.

Motivation Trustees’ Annual Report and Financial Statements 2023

2024 Objectives

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

Work with others to
achieve more together than we can alone;
Demonstrate and share practical solutions to address the lack of supply of highquality products and services;
Plan for the long term, so local partners continue to provide products and services beyond project support.

In 2024, we will deliver against five strategic priorities.

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

Consult project participants and partners on design, delivery or learning across at least 75% of projects;
Promote project participants’ and partners’ views through at least six pieces of advocacy or communication work;
Develop a strategic plan for continued localisation of governance, leadership, funding and delivery;
Establish a Business Development Board, with representation by people with lived experience of disability, to build networks and communications on topics which are important to them.

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

Develop and begin to implement sport products strategy;
Extend Motivation’s mobility product offer to disabled people by developing and funding two proposals for new products;
Raise awareness and
effective use by making product information widely available and accessible to disabled people;
Strengthen the social
enterprise in India in order to contribute to the fulfilment of Motivation India’s objectives.

~~Services: Improve wheelchair user outcomes through application of our clinical, technical and inclusion expertise~~

Extend the scope and reach of projects in East Africa and South Asia;
Build service delivery capacity by increasing the number of organisations commissioning training;
Monitor and report improvements in quality-oflife of disabled people who participate in projects;
Further embed the social model of disability into our theory of change, and all programme design and delivery.

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

Widely communicate and promote our approach, values and learning;
Publish outcomes and learning for all completed projects and around the core issues of climate change, gender and the Sustainable Development Goals as they relate to disability;
Develop a measure and record opportunities to share policyand process-relevant learning on disabled people’s inclusion;
Further embed the social model of disability approach into our comms and advocacy.

2024 Objectives

~~Continued~~

~~Efectiveness: Deliver maximum impact through our governance, management and delivery systems~~

Further increase diversity, skills, and experience offered by global Boards;
Run a consultative, global development process for the 2025– organisational strategy;
Increase staffing and benchmark diversity to ensure impact and credibility, focusing growth in East Africa and South Asia;
Strengthen IT, finance and HR systems, processes and policies;
Manage risk in global funding environment by increasing the diversity of funding sources.

In 2024, we’ll work with our partners to increase user leadership, offer a choice of high-quality mobility products, build capacity to deliver rehabilitation services and drive change across our sector.

Motivation Trustees’ Annual Report and Financial Statements 2023

Structure, Governance and Management

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

Trustees

In 2023 the Board of Trustees consisted of six members, who met five times across the year.

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), the Senior Management Team 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 Ofcer

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 staf

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.

Staf

Motivation employed 38 staff across four regional offices in 2023, with an average of 16 on the UK payroll, 11 across Kenya, Malawi and Uganda, and 11 in India teams.

Volunteers

In 2023, 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.

Structure, Governance and Management

Continued

~~Equality, diversity and inclusion~~

We continue to champion diversity and inclusion across Motivation. We are committed to putting our values into action and making all staff feel proud of Motivation as a diverse, inclusive employer.

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

We regularly seek and act on feedback from all staff, so everyone has a chance to inform how Motivation is run and make suggestions for how we can improve. Staff can contact the Senior Management Team in person at any time, or through an anonymous form on our organisational Home page. We also run an all-staff survey twice a year, with a 100% response rate in October 2023.

~~92%~~

~~84%~~

~~92%~~

of staff feel satisfied of staff feel able to suggest of staff feel connected with their sense of ideas, give feedback or to colleagues in other wellbeing at work raise concerns teams and offices

Things that staff said made them feel proud of Motivation included:

Our honesty and transparency

Our success in raising money for projects
The way all teams are consulted in putting together proposals for our partners

Our mission

Our culture

Being able to be my best

Our teams working together

~~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 2023, the principal risk facing the organisation was raising sufficient unrestricted funding, given the reduction in funding from our individual and major donors. The reductions were indicative of the sector and falling income from voluntary funding in

the UK, we focused on increasing our new business efforts to build on income through the social enterprise and redouble our efforts to raise restricted income. Respective profits from MDL and income cost recovery from our restricted projects mitigated for the reduction in unrestricted donations, while still enabling us to maintain our overheads and increase impact through our programme activity.

Safeguarding

Safeguarding is an expression of our values and a commitment to the people, communities, partners

Motivation Trustees’ Annual Report and Financial Statements 2023

and colleagues we work with. In 2023, everyone joining or working for Motivation took part in safeguarding training and read and signed our safeguarding and related policies (code of conduct, whistle blowing and anti-bullying and harassment).

Our projects embed safeguarding from project design to implementation and evaluation, including country- or projectspecific referral maps to local authorities and support organisations. We work with partners to raise awareness, where needed, and to ensure a shared understanding of and commitment to the standards set out in our safeguarding policies. Safeguarding is a standing agenda item on our senior management team meetings, regularly discussed at weekly all-staff meetings, and prominent on our website.

We recognise we can always do better though, and reporting remains below our expectations given our work with adults and children at risk. Our systems and processes are always under review as we deepen our ‘If in doubt, report’ culture and the safeguarding team regularly attend training.

The day-to-day work of safeguarding support is led by a team made up of staff from the senior management team, each country we work in, and across teams 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 2023, 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 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.

Motivation Direct (India) Private

Limited is a subsidiary of Motivation Direct Limited by virtue of control of 99.99% of the share capital. The principal reason for investing in a trading subsidiary in India is to generate profits that will be donated to the charity to use in furtherance of its charitable objective. Motivations Chief Executive Officer, Amanda Wilkinson is a Director of Motivation Direct (India) Private Limited.

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 beneft 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.

42 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”. Its company registration number is 3916496 and its charity number is 1079358.

Motivation is headquartered in Bristol. Motivation’s UK office continues to be at Sheene Road, Bristol, and the new lease was signed on 2 June 2023. Please also see note 19 of the Financial Statements. Motivation operates two regional offices in Kenya and India and is currently also operating in Malawi and Uganda.

Address of principal ofce

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

Jen Browning

Tony Charalambides Kirsty-Ann Cutler

Nigel Daniel David Green

Jenny Wong (appointed 24 January 2024)

~~Chief Executive Ofcer~~ Amanda Wilkinson

Charity Secretary

Giles Totterdell (Resigned 31 January 2023)

Janet Hunter (Appointed 1 February 2023 as Interim Secretary, resigned 17 April 2023)

Andy Dixon (Appointed 17 April 2023, Resigned 1 November 2023)

James Theedom (Appointed 1 November 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, Resigned 1st November 2023)

James Theedom (Appointed 1st November 2023)

Key management and personnel

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

Andy Dixon,

Head of Finance and Compliance (Appointed 17 April 2023, Resigned 1 November 2023)

James Theedom, Head of Finance and Compliance (Appointed 30 October 2023)

Rebecca Andrews, Head of Partnerships and Philanthropy

Peter Mbuguah, Regional Director, East Africa

Geetanjali Jha Chakraborty, Regional Director, South Asia (Appointed 16 January 2023, Resigned 31 August 2023)

Sara Gwynn, Head of Policy and Advocacy

Ian Webster, Interim Head of MDL

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: Harris and Harris Legal Services LLP, 14 Market Place, Wells BA5 2RE

Motivation Trustees’ Annual Report and Financial Statements 2023

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:

Select suitable accounting policies and apply them consistently;

Make judgments and estimates that are reasonable and prudent;
State whether applicable accounting standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements; and
Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.

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 31 December 2023 was 6 (31 December 2022, 6). 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 30 April 2024 and signed on their behalf by

~~Richard Hawkes Chair of Trustees~~

44 Independent Auditor’s Report to the members of The Motivation Charitable Trust

Opinion

We have audited the financial statements of Motivation Charitable Trust (the ‘parent company’) and its subsidiaries (the ‘group’) for the year ended 31 December 2023 which comprise the Consolidated Statement of Financial Activities, Balance Sheet, Statement of Changes in Equity 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:

give a true and fair view of the state of the group’s and of the parent company’s affairs as at 31 December 2023 and of the group’s profit for the year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
have been prepared in accordance with the requirements of the Companies Act 2006.

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 group and the parent 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 group’s and the parent 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 Trustee’s 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

Motivation Trustees’ Annual Report and Financial Statements 2023

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 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:

the information given in the strategic report and the Trustees’ report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
the strategic report and the Trustees’ report have been prepared in accordance with applicable legal requirements.

~~Matters on which we are required to report by exception~~

In light of the knowledge and understanding of the group and the parent company and their environment obtained in the course of the audit, we have not identified material misstatements in the strategic report or the Trustees’ report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to

you if, in our opinion:

adequate accounting records have not been kept by the parent company, or returns adequate for our audit have not been received from branches not visited by us; or
the parent company financial statements are not in agreement with the accounting records and returns; or
certain disclosures of Trustees’ remuneration specified by law are not made; or
we have not received all the
information and explanations we require for our audit.

Responsibilities of Trustees

As explained more fully in the Trustees’ responsibilities statement set out on page 43, 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 group’s and the parent 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 group or the parent company or to cease operations, or have no realistic alternative but to do so.

~~Auditor’s responsibilities for the audit of the fnancial 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.

Based on our understanding of the group, the parent company and their 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 non-compliance, our

46 >

Independent Auditor’s Report

Continued

procedures included, but were not limited to:

Inquiring of management and, where appropriate, those charged with governance, as to whether the group and the parent company is in compliance with laws and regulations, and discussing their policies and procedures regarding compliance with laws and regulations;
Inspecting correspondence, if any, with relevant licensing or regulatory authorities;
Communicating identified laws and regulations to the engagement team and remaining alert to any indications of non-compliance throughout our audit; and
Considering the risk of acts by the group and the parent company which were contrary to applicable laws and regulations, including fraud.

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 and 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:

Making enquiries of the Trustees and management on whether they had knowledge of any actual, suspected or alleged fraud;
Gaining an understanding of the internal controls established to mitigate risks related to fraud;
Discussing amongst the engagement team the risks of fraud; and
Addressing the risks of fraud through management override of controls by performing journal entry testing.

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 nondetection 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 Senior Statutory Auditor for and on behalf of Mazars LLP os~~ Chartered Accountants and Statutory Auditor 90 Victoria Street Bristol BS1 6DP May 16, 2024

Motivation Trustees’ Annual Report and Financial Statements 2023

Financial Statements : 2 io ie a % 2023

nee e : ce ~~Consolidated statement of fnancial activities~~ iS gett ~~for the year ending 31 December 2023~~

Financial Statements

~~Consolidated statement of fnancial activities for the year ending 31 December 2023~~

Incorporating income and expenditure account

----- Start of picture text -----
Restated Restated
Note Unrestricted Restricted Designated 2023 Total Unrestricted Restricted Designated 2022 Total
£ £ £ £ £ £ £ £
Income and
endowments from:
Donations and
2 292,654 184,285 - 476,939 1,033,053 51,619 - 1,084,672
legacies
Charitable activities 3 - 553,921 - 553,921 - 619,694 - 619,694
Other trading activities:
- Sale of
- - - -
2,465,115 2,465,115 1,564,026 1,564,026
mobility products
- Other trading - - -
10,582 25,875 36,457 13,493 13,493
activities
Investment income:
- Bank interest 2,506 - - 2,506 2,397 - - 2,397
Total income 2,770,857 764,081 - 3,534,938 2,599,476 684,806 - 3,284,282
Expenditure on:
Raising funds
Cost of generating - - - -
465,206 465,206 300,502 300,502
voluntary income
Cost of mobility - - - -
1,956,646 1,956,646 1,545,884 1,545,884
products
Charitable activities 325,291 718,095 - 1,043,386 330,118 652,773 - 982,891
Total resources
- -
2,747,143 718,095 3,465,238 2,176,503 652,773 2,829,276
expended
Net income/(expenditure) - -
23,714 45,986 69,701 422,973 32,033 455,006
before transfers
Transfers between
- - - - (58,995) 49,582 9,413 -
funds
Net movement in
-
23,714 45,986 69,701 363,978 81,615 9,413 455,006
funds
Total funds brought -
139,119 196,291 335,410 (224,859) 114,676 (9,413) (119,596)
forward
Motivation Direct (India)
4,110 4,110
Private Limited b /f
Total funds carried
- -
166,943 242,277 409,220 139,119 196,291 335,410
forward
----- End of picture text -----

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

The deficit for the financial year dealt with in the financial statements of the parent company was £420,221.

Motivation Trustees’ Annual Report and Financial Statements 2023

Balance sheet

As at 31 December 2023

	Note	Group 2023 Restated 2022 £ £	Group 2023 Restated 2022 £ £	Charity 2023 Restated 2022 £ £	Charity 2023 Restated 2022 £ £
Fixed assets
Intangible fixed assets	10	-	-	-	-
Tangible fixed assets	11	43,639	52,702	43,112	52,702
Investments	12	-	-	1	1
		43,639	52,702	43,113	52,703
Current assets
Debtors	13	155,198	612,405	59,966	517,334
Stock		66,293	26,233	-	-
Cash at bank and in hand		794,970	783,436	419,288	244,853
Liabilities		1,016,461	1,422,074	479,254	762,187
Creditors: amounts falling due within 1 year	14	(537,948)	(931,033)	(546,129)	(381,924)
Net current assets		478,513	491,041	(66,875)	380,263
Total assets less current liabilities		522,152	543,743	(23,762)	432,966
Creditors: amounts falling due after more than 1 year	16	(112,932)	(208,333)	(79,598)	(125,000)
Net assets		409,220	335,410	(103,360)	307,966
Funds
Restricted Funds		242,277	196,291	242,277	187,397
Unrestricted Funds
- Designated Funds		-	-	-	-
- General Funds		166,943	139,119	(365,637)	120,569
Total charity funds		409,220	335,410	(103,360)	307,966

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 30 April 2024 and signed on their behalf by

Richard Hawkes

Chair of the Trustees

Statement of changes in equity

----- Start of picture text -----
MCT MDL MDIPL Total Equity
£ £ £ £
-
At 1 January 2023 316,860 18,549 335,409
Comprehensive income for the year
(loss)/surplus for the year (438,769) 497,699 10,771 69,701
Total comprehensive income for the year (121,909) 516,248 10,771 405,110
Gift aid distribution 18,548 (18,548) - -
- -
Recognition of subsidiary 4,110 4,110
At 31 December 2023 (103,361) 501,810 10,771 409,220
-
At 1 January 2022 9,996 (129,593) (119,596)
Comprehensive income for the year
-
surplus for the year 306,864 148,142 455,006
-
Total comprehensive income for the year 316,860 18,549 335,410
- - - -
Recognition of subsidiary
At 31 December 2022 316,860 18,549 - 335,410
----- End of picture text -----

Notes to the fnancial 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 31 December 2023. As permitted by s408 Companies Act 2006 a separate profit and loss account dealing with the results of the parent company has not been presented. The result of the parent company for the year was a deficit of £420,221 (2022: £392,636 surplus). 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

Motivation Trustees’ Annual Report and Financial Statements 2023

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 2023 have increased the surplus strengthening Motivation’s ability to continue. The charity has met all the repayments required from the CBILS loans accessed during 2023 which enabled 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.

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 2024, 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 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.

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 the 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.

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	42.1%
	Charitable activities	57.9%
	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 £1,000. 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:

	Ofce 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.

Motivation Trustees’ Annual Report and Financial Statements 2023

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 or other consideration expected to be paid or received. However, if the arrangements of a shortterm instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or financed at a rate of interest that is not a market rate or in case of an out-right short-term loan not at market rate, the financial asset or liability is measured, initially, at the present value of the future cash flow discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost.

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

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

p) Pension contributions

The charitable company makes contributions on behalf of its employees into their personal pension funds. The amounts charged in the Statement of Financial Activities represent the contributions payable to the funds in respect of the accounting period. Outstanding pension contributions at the year-end are included in creditors. All expenses and liabilities for defined contribution pension plans are allocated to unrestricted funds. We don’t apportion defined contribution pension plans between unrestricted and restricted 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.

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.

t) Prior period accounting adjustment

In 2017 we received £72,528 of restricted funds to provide training in respect of a project. We have determined that we are unable to continue using a fund restricted in its use for the delivery of training. As a result, it has been agreed to pay back the funder in three instalments on 31 March 2024, 30 September 2024 and 31 March 2025. This has impacted 2022 brought forward retained earnings and creditors (see notes 14, 18 and 21).

2 Donations and legacies

----- Start of picture text -----
Unrestricted Restricted Designated 2023 Total Unrestricted Restricted Designated 2022 Total
£ £ £ £ £ £ £ £
Donations 242,251 184,285 - 426,536 483,406 51,619 - 535,026
- - - -
Gifts in Kind (note 9) 36,559 36,559 36,457 36,457
- - - -
Legacies 13,844 13,844 513,190 513,190
Total 292,654 184,285 - 476,939 1,033,053 51,619 - 1,084,672
----- End of picture text -----

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

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

Apisero	University of Pittsburgh
Volkart Foundation Indian Trust	The Lower Green Foundation (S Beecham)
Church of Ireland Bishop’s Appeal	Lyndal Tree Foundation
	The Heathside Charitable Trust
	The Patrick & Helena Frost Foundation

Donations have not been disclosed from those donors wishing to remain anonymous. There were no donations from Trustees (2022: nil).

Motivation Trustees’ Annual Report and Financial Statements 2023

3 Incoming resources from charitable activities

----- Start of picture text -----
2023 Total 2022 Total
Restricted income: Grants £ £
Pro Victimis National Manufacturing Kenya 134,000 100,000
-
Else Kröner Fresenius Stiftung Survive and Thrive Phase 2, Malawi 128,971
CareTech Charitable Foundation Improve standards of care for national wheelchair 81,304 -
rehabilitation services, Kenya
-
Global Disability Innovation Hub Developing national wheelchair production, Kenya 72,468
RecTech Frame Runner 60,336 8,462
Rangoonwala Swablamban 34,300 -
Comic Relief Survive and Thrive, Malawi 15,000 152,904
MillerKnoll Foundation Isolation to Inclusion, India 7,714 -
-
The Beatrice Laing Charitable Trust Survive and Thrive, Malawi 5,000
St James Place Foundation Survive and Thrive Phase 2, Malawi 5,000 -
Supporting Health, Wellbeing and Quality of Life of
Latter-Day Saint Charities 4,655 4,308
People with Mobility Disabilities, Malawi
Latter-Day Saint Charities Delivering training and wheelchair provision, Malawi 4,423 -
Latter-Day Saint Charities Tunaswasi (We are Thriving!) Uganda 750 -
Supporting Health, Wellbeing and Quality of Life of -
Latter-Day Saint Charities 9,896
People with Mobility Disabilities, Kenya
Supporting Health, Wellbeing and Quality of Life of -
Latter-Day Saint Charities 4,738
People with Mobility Disabilities, Muranga, Kenya
UK Foreign, Commonwealth and Development -
Office All Stars, Uganda 130,305
-
Equallyable Foundation National Manufacturing Kenya 40,577
Rees-Jones Foundation Tunaswasi (We are Thriving!) Uganda - 67,660
International Society of Wheelchair Professionals -
The University of Pittsburgh 44,425
initiatives Phase 2, India
-
Netherland Embassy Swashatki, India 17,183
St. James Place Charitable Foundation Survive and Thrive, Malawi - 10,000
-
International Society of Wheelchair Professionals
The University of Pittsburgh 28,236
initiatives, India
-
Anonymous Trust Nyabondo Rehabilitation Centre, Kenya 1,000
Total 553,921 619,694
----- End of picture text -----

4 Total resources expended

----- Start of picture text -----
Cost of generating Trading Charitable Governance and 2023 Total
Note voluntary income costs activities support costs
£ £ £ £ £
Grants, products and materials 8 - - 138,950 10,836 149,786
Cost of products sold - 1,535,300 - - 1,535,300
- -
General project costs 98,142 3,165 101,307
Staff costs 6 203,595 88,479 292,683 536,564 1,121,321
Other staff costs 570 - 192 34,383 35,145
-
Consultancy 5,900 41,618 64,527 112,045
-
Legal and professional fees 32,538 1,141 25,103 58,782
MDL overheads - 339,174 - - 339,174
-
Travel and transportation (38) 69,140 20,755 89,857
-
Fundraising and publicity 7,731 5,450 8,864 22,045
-
Office resources (23,601) 51,615 (191,291) (163,277)
- - -
Depreciation 13,569 13,569
Financial cost 1,455 - 1,420 11,419 14,294
Foreign exchange gain/loss 516 (6,307) - 25,409 19,618
Sundry expenditure 25 - 17,745 (1,498) 16,272
Total resources expended 228,691 1,956,646 718,096 561,805 3,465,238
- -
Support costs reallocated 236,515 325,290 (561,805)
-
Total resources expended 465,206 1,956,646 1,043,386 3,465,238
Cost of generating Trading Charitable Governance and 2022 Total
Note voluntary income costs activities support costs
£ £ £ £ £
Grants, products and materials 8 - - 54,738 (7,701) 47,037
- - -
Cost of products sold 1,049,045 1,049,045
- -
General project costs 11,176 (57) 11,119
Staff costs 6 120,179 255,542 338,189 300,279 1,014,189
Other staff costs 1,154 - 919 25,177 27,249
Consultancy 16,000 15,668 75,811 54,628 162,107
Legal and professional fees 90 - 1,317 61,788 63,195
MDL overheads - 180,153 - - 180,153
Travel and transportation 190 - 79,443 19,175 98,809
-
Fundraising and publicity 7,795 1,035 15,593 24,422
-
Office resources 6,456 74,743 (85,337) (4,138)
- - -
Depreciation 31,193 31,193
Financial cost 1,511 3,421 5,256 36,369 46,557
- -
Foreign exchange gain/loss 42,056 (22,303) 19,752
- -
Sundry expenditure 5,077 53,510 58,587
Total resources expended 153,374 1,545,884 647,704 482,314 2,829,276
----- End of picture text -----

Motivation Trustees’ Annual Report and Financial Statements 2023

Support costs reallocated Total resources expended	147,128	-	335,187	(482,314)	-
	300,502	1,545,884	982,891	-	2,829,276

5 Net incoming resources for the year

This is stated after charging:

----- Start of picture text -----
2023 2022
£ £
-
Amortisation of intangible fixed assets 1,162
Depreciation of tangible assets 14,407 33,979
Loss on disposal of Assets (34,465) 53,143
Auditors remuneration:
- Audit 26,000 18,000
- Other services 4,240 3,000
- Trustees' reimbursed expenses 216 449
----- End of picture text -----

6 Staf costs and numbers

The aggregate payroll costs for UK contracted staff were:

----- Start of picture text -----
2023 2022
£ £
Salaries and wages 585,386 523,501
-
Severance pay 10,000
Social security costs 55,823 60,954
Pension contributions 30,259 34,522
Total costs for UK contracted staff 671,468 628,977
Total salary costs for non-UK based staff 449,852 385,212
Total staff costs for the charity 1,121,320 1,014,189
One employee earned more than £60,000 during the year (2022: three):
2023 2022
No. No.
£60,000 – £69,999 - 2
£70,000 – £79,999 1 1
- -
£80,000 – £89,999
----- End of picture text -----

The charity Trustees were not paid or received any other benefits from employment. One Trustee was reimbursed travel expenses of £216. Trustee indemnity insurance is provided up to a limit of £1,000,000.

The key management personnel of the charity and all subsidiaries comprise the Trustees, the Chief Executive Officer, Head of Fundraising, Head of Policy and Advocacy, Regional Director Africa, Regional Director South Asia, Interim Head of Motivation Direct Ltd, and Head of Finance and Compliance.

The total employee benefits of key management personnel were £333,557 (2022: £411,664). The total employee benefits of the Chief Executive Officer are in the range of £70,000 to £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 no severance payments made to employees in 2023 (2022: one).

The average number of UK employees during the year was 16 (2022: 18).

----- Start of picture text -----
Full time equivalents 2023 2022
No. No.
Cost of generating voluntary income 4 3
Charitable activities 5 6
Trading 4 6
13 15
----- End of picture text -----

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 -----
2023 2022
£ £
All Stars (UK Aid Match) (Uganda) - 81
Survive and Thrive (Comic Relief) (Malawi) 5,003 2,182
-
LDS Kenya Moti 1,631
Kenya National Production 15,754 1,256
Tunaswasi 124 1,556
Survive and Thrive Phase 2 78,565 -
LDS Malawi 174 -
-
CareTech Project in Kenya 6,960
Training at Nalondo (Meal a Day) 636 -
Salvation Army Consultancy 63 -
Wheelchair Service Provision Chennai - NTT Data - 5,410
-
Nava Chaitanya 2,742
-
Breaking Barriers 11,424
-
Building Back Better 3,394
-
NTT Data sports wheelchairs 8,845
WHO training - 166
Bridgestone 2,465 3,733
Pune DDRC Training - 55
Project JCF Viraj 748 -
Swashatki (Neth Embassy) 6,018 4,793
----- End of picture text -----

Motivation Trustees’ Annual Report and Financial Statements 2023

Wheelchair Service provision-Margadarshi NTT Data Project German Micro Grants Ragoonwala Volkart FrameRunner Cricket Wheelchair Project Provision through other programmes - Africa Provision through other programmes - India Total grants payable including products and material donations	7,499 13,768 165 207 14 707 80 9,748	6,266
		-
		-
		-
		-
		1,204
		-
		-
	1,088	(7,701)
	149,786	47,037

Grants payable includes cash, products and materials donations to partner organisations and are considered to be part of the costs of activities in furtherance of the objects of the charity because they enable project work initiated by the charity to be continued locally for sustainable long-term benefits.

Grants are only awarded to organisations with a history of project participation with the charity and are monitored on a regular basis.

9 Gifts in kind and intangible income

----- Start of picture text -----
2023 2022
£ £
Fundraising and publicity costs 1,532 3,045
Legal and professional 32,538 30,532
Computer software 2,489 2,880
Total gifts in kind 36,559 36,457
----- End of picture text -----

10 Intangible fxed assets – Group and Charity

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

	Computer software £	Total £
Cost at 1 January 2023 Additions in year Disposals in year Cost at 31 December 2023 Amortisation at 1 January 2023 Charge for the year On disposals Amortisation at 31 December 2023 Net book value at 31 December 2022 Net book value at 31 December 2023	145,664 - -	145,664 - -
	145,664	145,664
	145,664 - -	145,664 - -
	145,664	145,664
	-	-
	-	-

11 Tangible fxed assets

Group	Computer equipment and website £	Leasehold improvements £	Tooling £	Total £
Cost at 1 January 2023	54,287	135,313	58,715	248,315
Additions in year	765	4,316	-	5,081
Disposals in year	(34,232)	(1,335)	-	(35,567)
Cost at 31 December 2023	20,820	138,294	58,715	217,829

Accumulated depreciation at 1 January 2023	47,279	88,859	58,715	193,643
Charge for the year	3,491	10,312		13,803
On disposals	(34,879)	414	-	(34,465)
Accumulated depreciation at 31 December 2023	15,891	99,585	58,715	174,191
Net book value
Net book value at 31 December 2023	4,929	38,709	-	43,639
Net book value at 1 January 2023	7,009	46,454	-	53,463
Charity	Computer equipment and website £	Leasehold improvements £	Tooling £	Total £
Cost at 1 January 2023	51,773	135,313	18,942	206,028
Additions in year	765	4,316	-	5,081
Disposals in year	(34,232)	(1,335)	-	(35,567)
Cost at 31 December 2023	18,306	138,294	18,942	175,542

Accumulated depreciation at 1 January 2023	45,525	88,859	18,942	153,326
Charge for the year	3,258	10,312	-	13,569
On disposals	(34,879)	414	-	(34,465)
Accumulated depreciation at 31 December 2023	13,904	99,585	18,942	132,430
Net book value at 31 December 2023	4,402	38,710	-	43,112
Net book value at 1 January 2023	6,248	46,454	-	52,702

Motivation Trustees’ Annual Report and Financial Statements 2023

12 Investments

Group	2023 £	2022 £
Unlisted investment in subsidiary	–	–
Charity	2023 £	2022 £
Unlisted investment in subsidiary	1	1

The results for Motivation Direct Limited, of Unit 2 Sheene Road, Bedminster, Bristol BS3 4EG (company no. 07003107) for the year ending 31 December 2023 are as follows:

	2023 £	2022 £
Turnover	2,414,050	1,564,026
Cost of sales	(1,531,658)	(1,049,045)
Gross profit	882,392	514,981
Administrative costs	(384,693)	(366,839)
Net profit	497,699	148,142

Net Asset are £498,855 (2022: net assets £18,549) and share capital is £1 (2022: £1).

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

The results for Motivation Direct (India) Private Limited, of 2nd Floor, Shree Plaza, property number 167/1, 4th Main Road, Chamarajapete, Bangalore 560018 (company no. U52609GJ2019FTC108850) for the year ending 31 December 2023 are as follows:

	2023 £
Turnover	235,673
Cost of sales	(188,249)
Gross profit	47,424
Administrative costs	(36,653)
Net profit	10,771

Net Asset are £13,725 and share capital is £1,155.

Motivation Direct (India) Private Limited is a subsidiary of the trading company by virtue of control of 99.99% of the share capital.

13 Debtors

----- Start of picture text -----
Group Charity
2023 2022 2023 2022
£ £ £ £
Trade debtors and donations due 78,549 491,962 - 405,784
Prepayments and accrued income 54,253 110,787 53,806 101,894
Other debtors 22,396 9,656 6,160 9,656
- - - -
Amounts owed by Group companies
155,198 612,405 59,966 517,334
----- End of picture text -----

14 Creditors: amounts falling due within one year

----- Start of picture text -----
Group Charity
Restated Restated
2023 2022 2023 2022
£ £ £ £
Trade creditors 139,880 613,734 15,938 74,219
Taxation and social security 16,884 14,655 14,834 14,655
Other creditors 53,561 2,399 47,455 -
Accruals and deferred income 202,623 175,245 57,085 20,626
Loans 125,000 125,000 75,000 75,000
Amounts owed to Group companies - - 335,817 197,424
537,948 931,033 546,129 381,924
----- End of picture text -----

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

15 Creditors: Analysis of movement of deferred income

----- Start of picture text -----
Group Charity
2023 2022 2023 2022
£ £ £ £
-
Deferred income at the start of the year 147,572 83,128 8,638
-
Amounts released from previous periods (147,572) (83,128) (8,638)
-
Income deferred in the current year 160,891 147,572 25,000
-
Deferred income at the end of the year 160,891 147,572 25,000
----- End of picture text -----

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

Motivation Trustees’ Annual Report and Financial Statements 2023

16 Creditors: amounts falling due after more than one year

----- Start of picture text -----
Group Charity
2023 2022 2023 2022
£ £ £ £
Loans 83,334 208,333 50,000 125,000
Other creditors 29,597 - 29,597 -
112,931 208,333 79,597 125,000
----- End of picture text -----

17 Obligations under operating leases

----- Start of picture text -----
2023 2022
£ £
-
Amounts due in <1 year 27,575
-
Amounts due in 2–5 years 72,555
----- End of picture text -----

Lease payments recognised as an expense during the year were £29,955 (2022: £6,929). The amount charged to rent in the Income and expenditure account in 2023 was £38,279.

18 Analysis of net assets

----- Start of picture text -----
2023 2022
General Restricted Total General Restricted Total
funds funds funds funds funds funds
£ £ £ £ £ £
- - - - - -
Intangible fixed assets
- -
Tangible fixed assets 43,639 43,639 52,702 52,702
Net current assets 236,235 242,277 478,512 294,750 196,291 491,041
Creditors: amounts falling due after more - -
(112,931) (112,931) (208,333) (208,333)
than one year
Net assets at 31 December 166,943 242,277 409,220 139,119 196,291 335,410
----- End of picture text -----

19 Commitments

On 2 June 2023 the charity signed a 5-year lease, for premises at Sheene Road, Bristol. The overall commitment is £137,500.

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 £6,000 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.

21 Movements in funds

----- Start of picture text -----
Restated
As at Incoming Outgoing Transfers As at
1 Jan 2023 resources resources 31 Dec 2023
Restricted funds £ £ £ £ £
----- End of picture text -----

Tackling Poverty and Exclusion for Disabled Children and	(1)	-	-	-	(1)
their Families (Uganda)
All Stars (UK Aid Match) (Uganda)	2,964	-	(6,210)	1	(3,245)
Motivation Wheelchair fund	22,228	3,921	-	-	26,150
Clinical consultancy projects	10,419	-	-	-	10,419
Survive and Thrive (Malawi)	33,560	15,000	(48,477)	-	83
Supporting Health, Wellbeing and Quality of Life of People	2,557	-	(1,336)	-	1,222
with Mobility Disabilities (Kenya)
Covid Response (Malawi)	(1)	-	-	-	(1)
Supporting Health, Wellbeing and Quality of Life of People	637	-	-	-	637
with Mobility Disabilities (Muranga)
Supporting Health, Wellbeing and Quality of Life of People	1,521	-	-	-	1,521
with Mobility Disabilities (Malawi)
Intermediate Technical Training (Kenya) LDS	536	-	-	-	536
National Manufacture Kenya	38,860	211,468	(151,180)	-	99,148
South Sudan Project	992	-	-	-	992
Tunaswasi Project (Uganda)	54,239	10,750	(64,746)	-	242
Nyabondo Rehabilitation Centre	1,000	-	-	-	1,000
ICRC Managers’ Training Nairobi (Kenya)	3,859	-	-	-	3,859
Survive and Thrive Phase I	5,000	150,258	(134,436)	-	20,821
LDS (Malawi)	-	9,078	(15,955)	-	(6,877)
WHO Basic Training (Ghana)	-	3,092	(2,488)	-	604
CareTech Project (Kenya)	-	95,515	(66,139)	-	29,377
Training at Nalondo (Meal a Day)	-	6,584	(5,751)	-	833
Salvation Army Consultancy	-	7,134	(3,085)	-	4,050
Survive and Thrive Phase II	-	-	(449)	-	(449)
Motivation App	6,498	-	(5,481)	-	1,017
Intermediate Technical Training (Bangladesh)	(1)	-	-	-	(1)
Bridgestone	1,797	2,407	(5,309)	-	(1,105)
Project JCF Viraj	950	-	(748)	-	202
Swashatki	7,750	3,779	(8,974)	-	2,555
Wheelchair Service Provision (Margadarshi)	980	25,927	(26,497)	-	410
ISWP Project Phase 2	-	36,889	(30,023)	-	6,866
NTT Data Project	-	8,063	(22,762)	-	(14,699)
German Micro Grants	-	8,637	(4,775)	-	3,862
Rambus	-	6,979	(6,698)	-	282
Rangoonwala	-	38,167	(17,492)	-	20,675

Motivation Trustees’ Annual Report and Financial Statements 2023

----- Start of picture text -----
Restated
As at Incoming Outgoing Transfers As at
1 Jan 2023 resources resources 31 Dec 2023
Restricted funds £ £ £ £ £
----- End of picture text -----

Restricted funds	Restated As at 1 Jan 2023 £	Incoming resources £	Outgoing resources £	Transfers £	As at 31 Dec 2023 £
Volkart APISERO Caring Friends From Isolation to Inclusion - Herman Miller Cares FrameRunner Cricket Wheelchair Project Total Restricted funds Designated Fund Transfer of technology (ALIMCO) Total Designated funds Unrestricted Funds General funds Motivation Direct Limited Motivation Direct (India) Private Limited Total Unrestricted funds Total funds	- - - - (54) -	10,870 17,677 15,952 15,595 60,333 -	(5,829) (9,099) (12,111) (1,173) (60,498) (374)	- - - - - -	5,041 8,578 3,841 14,422 (218) (374)
	196,291	764,078	(718,095)	-	242,277

	-	-	-	-	-
	-	-	-	-	-
	109,180 29,939	356,810 2,414,050	(848,485) (1,907,792)	- 4,997	(382,498) 541,194
	4,997	-	-	(4,997)	-
	144,115	2,770,860	(2,756,276)	-	158,697

	340,406	3,534,938	(3,474,371)	-	400,974

Prior year

----- Start of picture text -----
As at Incoming Outgoing Transfers As at
1 Jan 2022 resources resources 31 Dec 2022
Restricted funds £ £ £ £ £
- - -
Empowering People with Disabilities (Kenya) 10,412 (10,412)
Improving the Mobility and Quality of Life for Children at Ngale 1 - - (1) -
School (Kenya)
Rebuilding lives, growing livelihoods (Tanzania) (2017-19) 1 - - (1) -
Survival, Mobility, Independence (further development of - - -
(29,384) 29,384
Access) (Kenya)
Supporting the Survival and Inclusion of disabled children 4 - - (4) -
(Malawi (2018)
- - -
Ready, Willing and Able (UK Aid Match) (Kenya) 6,388 (6,388)
Tackling Poverty and Exclusion for Disabled Children and their (7,356) - - 7.356 -
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 People with -
7,614 9,896 (14,952) 2,557
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 People with (2,971) 4,738 (1,130) - 637
Mobility Disabilities (Muranga)
Supporting Health, Wellbeing and Quality of Life of People with -
(645) 4,308 (2,142) 1,521
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 and Thrive Phase 2 - 5,000 - - 5,000
----- End of picture text -----

Motivation Trustees’ Annual Report and Financial Statements 2023

----- Start of picture text -----
As at Incoming Outgoing Transfers As at
1 Jan 2022 resources resources 31 Dec 2022
Restricted funds £ £ £ £ £
- - -
Lotus Flower Trust (India) (4,316) 4,316
- -
Wheelchair Service Provision Chennai (India) (1,733) (5,798) 7,531
Navi Chaitanya (India) 628 948 (6,634) 5,057 -
-
Breaking Barriers (India) 6,779 5,869 (13,747) 1,100
Building Back Better (India) 4,487 308 (8,027) 3,232 -
- -
Motivation App (India) 14,436 (7,938) 6,498
- -
Covid Response III (India) 9,275 (7,277) (1,998)
- -
Developing Parasports Talent in India 10,453 (10,323) (130)
ALIMCO Training Consultancy (India) 643 - - (643) -
- -
Intermediate Technical Training (Bangladesh) 4,850 (1,164) (3,688)
ISWP initiatives 3,068 - (3,011) (57) -
- -
WHO Training 3,502 (3,460) (41)
- -
Bridgestone 9,872 (8,075) 1,797
Pune DDRC Training - - (907) 907 -
Project JCF Viral - 987 (37) - 950
Swashatki - 17,183 (9,433) - 7,750
Wheelchair Service Provision- Margadarshi - 7,246 (6,266) - 980
- -
ISWP Project Phase 2 72,661 (69,409) (3,252)
- -
Jivanopadhi (India) (3,651) (339) 3,954
- - -
Care and Share (India) (1,677) 1,677
- - -
India wheelchair provision I (3,854) 3,854
India wheelchair provision II 841 - - 841 -
Comic Relief - 118, 690 (118,690) - -
Frame Runner - - (8,516) - (54)
Total restricted funds 187,205 684,806 (652,773) 49,582 268,820
Designated fund
- - -
Transfer of technology (ALIMCO) (9,413) 9,413
- - -
Total designated fund (9,413) 9,413
Unrestricted funds
General funds (inc. regional offices, trading and training
(106,657) 1,035,450 (760,619) (58,995) 109,179
projects)
Motivation Direct Limited (118,203) 1,564,026 (1,415,884) - 29,939
Total unrestricted fund (224,860) 2,599,476 (2,176,503) (5,995) 139,119
Total funds (47,068) 3,284,282 (2,829,276) - 407,938
----- End of picture text -----

Purpose of restricted funds

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


Tackling Poverty and Exclusion for Disabled Children and their Families	Strengthening access to health services and opportunities for participation for disabled children in primarily remote/rural regions of West and Central Uganda.
All Stars	Increasing the participation of disabled children through the use of inclusive sports in primary schools in Gulu and Kampala, Uganda.
Motivation Wheelchair fund	Increasing inclusion via a fund to which individuals/organisations can donate to provide wheelchairs to people who cannot aford one.
Clinical consultancy projects	Improving amount and quality of wheelchair services by training of rehabilitation and clinical professionals.
Survive and Thrive Phases I and II	Training, peer support, services and community awareness raising to improve the early childhood development and household resilience of children with neuro-developmental disabilities in Malawi.
Supporting Health, Wellbeing and Quality of Life of People with Mobility Disabilities	Increasing mobility and inclusion through provision of wheelchairs and other mobility aids and related services to disabled people in Kenya.
Covid Response	Supporting the health and wellbeing of disabled adults and children and their families in Malawi.
Supporting Health, Wellbeing and Quality of Life of People with Mobility Disabilities	Increasing mobility and inclusion through provision of wheelchairs and other mobility aids and related services to disabled people in Muranga County, Kenya.
Supporting Health, Wellbeing and Quality of Life of People with Mobility Disabilities	Increasing mobility and inclusion through provision of wheelchairs and other mobility aids and related services to disabled people in in Malawi.
Intermediate Technical Training	Improving amount and quality of wheelchair services through training disability inclusion organisations to meet intermediate needs of wheelchair users.
National Manufacture Kenya	Addressing the lack of supply of wheelchairs by prototyping and manufacturing appropriate wheelchairs in Kenya.
South Sudan Project	Improving amount and quality of wheelchair services through refresher and wheelchair service provision basic training and service evaluation, assessment and planning in South Sudan.
Tunaswasi/We are Thriving	Providing skills and confdence needed to support a child with neuro-developmental disabilities through early development through training, peer support groups, and community awareness raising in Uganda.
Nyabondo Rehabilitation Centre	Increasing mobility and inclusion through follow-up support with wheelchair users in the community in Kenya.
ICRC Managers’ Training	Supporting appropriate wheelchair provision by training managers to efectively support and promote services in their region, Kenya.
New Mobility	Increasing mobility and inclusion development of model wheelchair services basic and intermediate level needs of wheelchair users in Malawi.
Wheelchair Service Basic Training	Increasing mobility and inclusion development of model wheelchair services basic level needs of wheelchair users in Ghana.
Person-centred care in wheelchair rehabilitation services	Improving the amount and quality of wheelchair services through creating a service centre, training managers, referral professionals and engaging/training undergraduate clinical students.
Training at Nalondo (Meal a Day)	Strengthening of wheelchair service provision and safeguarding through training and mentorship of rehabilitation personnel, teachers and students.
Salvation Army Consultancy	Improving wheelchair service provision, referral, screening and follow up of wheelchair users by building the capacity of Salvation Army project staf and community facilitators.
Motivation App (India)	Supporting health and wellbeing by providing reliable and relevant information for disabled people in India.

Motivation Trustees’ Annual Report and Financial Statements 2023

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


Intermediate Technical Training (Bangladesh)	Improving the amount and quality of wheelchair services through provision of basic- and intermediate-needs training in Bangladesh.
Bridgestone	Improving mobility and independence Mobility Disabilities in Tamil Nadu, 20 people with spinal cord injury have.
Project JCF Viral	Strengthening appropriate wheelchair services and support for disabled people in Jaipur and Rajasthan.
Swashatki	Increasing independence and wellbeing of disabled women in Rajasthan via provision of wheelchairs, livelihood training and support, sexual and reproductive health support, and community sensitisation to reduce stigma.
Wheelchair Service Provision	Partnership with Margadarshi to provide appropriate wheelchair to disabled people in Karnataka.
ISWP Project Phase II	Development of a resource centre for evidence-based standards in the global wheelchair sector.
NTT Data Project	Improving services and quality of life of disabled people through training rehab professionals, including training master trainers, and tackling stigma via community events.
Break the Bias (German Micro Grants)	Improving the quality of life of disabled girls by providing, and training them to use, appropriate wheelchairs, advocacy on the importance of girls inclusion and education, and building the capacity of community facilitators and government frontline workers in India.
From Isolation to Inclusion (Rambus)	Improve mobility, independence and quality of life through the provision of appropriate wheelchairs to disabled children and adults in India.
Swablamban /Self-reliance (Rangoonwala)	Improve mobility, independence and quality of life of disabled people in India and Nepal through provision of appropriate wheelchairs, training of rehab professionals, and sensitisation of government stakeholders.
Break the Bias- Sports Inclusion for women and girls (Volkart)	Contributing to inclusion of disabled women and girls through participation in sports and nurturing rural talent into national level parasports players by providing multisport wheelchairs, improving infrastructure, coaching, training on managing menstrual health, and on ftness and nutrition.
From Isolation to Inclusion (APISERO)	Improving the physical and social wellbeing of disabled people through provision of appropriate wheelchairs, training of master peer trainers, and peer Inclusion training program for disabled people.
From Isolation to Inclusion (Caring Friends)	Improving the quality of life of disabled children and adults by providing appropriate wheelchairs and creating access to livelihood opportunities and building the capacity of disability inclusion professionals.
From Isolation to Inclusion (Herman Miller Cares)	Improving the quality of life of disabled children by training parents and caregivers providing them with the skills, knowledge and confdence to support their child’s development, provision of appropriate wheelchairs and establishing peer support groups.
FrameRunner	Working with University of Alabama on the RecTech project, the development and evaluation of a low cost, portable, high-performance Frame Runner.

RT .4", IVL Ik rii

----- Start of picture text -----
j : taei.= =le, Cn“ ——~. =
Motivation Trustees’ Annual Report and Financial Statements 2023 = ate 7 ee
on a ae ‘i - ss
. = > el Sl i
----- End of picture text -----*

a eek ie ‘J as aeofea 71 ad

~~X~~

Ce whi 2418 al = f) J We impacted fie oe i. eetiles the lives of at least ee ee oa 170,000 people = SS — J = - es aed * in 2023

~~Registered charity 1079358 Company registration number 3916496 Unit 2 Sheene Road, Bedminster, Bristol BS3 4EG, UK 0117 966 0398~~

www.motivation.org.uk

Motivation Trustees’ Annual Report and Financial Statements 2023 Ss Ogre ip. > ee aS aie de at) nhs ne ee i cesae f aEis Vy, i. Le §See ES . wad | rer Fj aa rie] an 7 Ree == 0 =3 i usi ©its 2 iz =say eeAde oe ere cd ctitna!a = ip rfeae seevau).fe] = Stakes dirs! : EEEee eeeHie ete. HSIEH: aot fay itatal we Set SBCSB mse de STHoo Feetion~ 7CeeAL Sipesafe H siseersse ye nae sacl teSaeed Re rs F i; BH | ge Ez HEA Th abet Be iS e aenae sages "ea!=| AHH a HH ~ A bet io > sae ———= Sree: ee TNE [ee fern an ramSHh Pee ie ale Lh te | F aterae Pr ; ~ ee Sage ee Bl Po at a : rh =r ie Get / Sd Bee. ae i Pa EBEES taco ea Y erateam = : ey eis" ‘: = Fa A ~ - a pepe i aoe. Af == ' | \ “ " > i : ¥! % J ih ' =e Trustees’ a | — - 4 , -_ ts a Annual Report j i " = i he 7 =, = . ¥ & Financial = = A. an, Statements ~ 7 2023 a = = =

For the year ending 31 December 2023

2023-12-31-accounts

~~Contents~~

~~Chair’s~~

= =k ~~Introduction~~

~~CEO’s Introduction~~

~~2023~~

~~at a glance~~

9 $ dollar

7,737

56 partners

]i

100,000 people

25

respect, eq autonomy t a right to

Better quality of life

Improved women’s health

13,403 + 159,205 = 172,608

~~Sales in Europe~~

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

~~Our Staf In action~~

22 ~~Making space~~ » ~~for disability at the heart of clinical delivery~~

What have you learnt about appropriate wheelchair prescribing and service delivery?

~~Achievements and Performance~~

User leadership

Products

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

Services

~~Continued~~

Effectiveness Deliver maximum impact through our governance, management and delivery systems

~~Fundraising Highlights~~

~~Support from the public~~

~~Support from grants, foundations and corporate donors~~

Fundraising supporters 2023 Fundraising supporters 2023

~~30 X~~ Our goal is a w rld whe country prov access to s echnology an inclusive for everyone

to create ere every vides easy ssistive creating society

~~Making space for disability at the heart of sport ee...~~

34 ~~Financial Review~~

~~Summary~~

Motivation’s return to

~~Reserves and reserves policy~~

~~Investment policy~~

~~Going concern~~

36

~~Financial Review Continued~~

~~2024 Objectives~~

~~2024 Objectives~~

~~Structure, Governance and Management~~

~~Trustees~~

~~Chief Executive Ofcer~~

~~Pay policy for senior staf~~

~~Staf~~

~~Volunteers~~

~~Structure, Governance and Management~~

~~Continued~~

~~Risk management~~

~~Safeguarding~~

~~Fundraising governance~~

~~Subsidiary Trading Company~~

Motivation Direct (India) Private

~~Statement of compliance~~

~~Public beneft statement~~

42 ~~Reference and Administration Information~~

~~Address of principal ofce~~

~~Trustees~~

~~Charity Secretary~~

~~Company Secretary~~

~~Key management and personnel~~

Andy Dixon,

~~Our advisers~~

~~Statement of Trustees’ Responsibilities~~

44 ~~Independent Auditor’s Report to the members of The Motivation Charitable Trust~~

~~Opinion~~

In our opinion the

~~Basis for opinion~~

~~Conclusions relating to going concern~~

~~Other information~~

~~Opinions on other matters prescribed by the Companies Act 2006~~

~~Responsibilities of Trustees~~

~~Independent Auditor’s Report~~

~~Continued~~

Contents

Chair’s

= =k Introduction

CEO’s Introduction

2023

at a glance

Sales in Europe

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

Our Staf In action

22 Making space » for disability at the heart of clinical delivery

Achievements and Performance

Continued

Fundraising Highlights

Support from the public

Support from grants, foundations and corporate donors

30 X Our goal is a w rld whe country prov access to s echnology an inclusive for everyone

Making space for disability at the heart of sport ee...

34 Financial Review

Summary

Reserves and reserves policy

Investment policy

Going concern

Financial Review Continued

2024 Objectives

2024 Objectives

Structure, Governance and Management

Trustees

Chief Executive Ofcer

Pay policy for senior staf

Staf

Volunteers

Structure, Governance and Management

Continued

Risk management

Safeguarding

Fundraising governance

Subsidiary Trading Company

Statement of compliance

Public beneft statement

42 Reference and Administration Information

Address of principal ofce

Trustees

Charity Secretary

Company Secretary

Key management and personnel

Our advisers

Statement of Trustees’ Responsibilities

44 Independent Auditor’s Report to the members of The Motivation Charitable Trust

Opinion

Basis for opinion

Conclusions relating to going concern

Other information

Opinions on other matters prescribed by the Companies Act 2006

Responsibilities of Trustees

Independent Auditor’s Report

Continued

Use of the audit report

Financial Statements : 2 io ie a % 2023

Financial Statements

Balance sheet

Statement of changes in equity

Notes to the fnancial statements

1. Accounting policies

2 Donations and legacies

3 Incoming resources from charitable activities

4 Total resources expended

5 Net incoming resources for the year

6 Staf costs and numbers

7 Taxation

8 Grants payable including products and material donations

9 Gifts in kind and intangible income

10 Intangible fxed assets – Group and Charity

11 Tangible fxed assets

12 Investments

13 Debtors

14 Creditors: amounts falling due within one year

15 Creditors: Analysis of movement of deferred income

16 Creditors: amounts falling due after more than one year

17 Obligations under operating leases

18 Analysis of net assets