Reglstered Charity no.
1111045
Report and Flnancial Statements
Year ended 31 December 2023

NDI MOYO
CONTENTS
Page
Infomiation
Trustees. Report
Lndependent Examinerfs Report
statement of Nnanclal Attivitie5
Balance Sheet
Notes to the Financlal Statements
10-12

NDI MOYO
INFORMATION
Trustees..
Helen Cox
Andrew Holden
Bridget Mullen5
Joanna Shawcross
Cecelia Mary Pollock
Jonathan Pollock
Ellie Cook
Julia Bognar
Barbara Lynn Brooks-smith
Chupa Phl
Alexandra ￿ndsaY-pereZ {appolnted 25 November 2023)
Chalr
Helen Cox
Address
53 Uplands Road,
London N8 9NH
Charity number
1111045
Independent Examiner
Helen Lake
9 Fern Road
Cropwell Bishop
Nottingham NG12 3BU

NDI MOYO
TRUSTEES. ANNUAL REPORT 2023
The trustees P￿Sent their report and financial statements for the financial period 2023.
Ndi Moyo's goveming docunient is a constitution dated 25th August 2005. The charity is constituted
a5 a charitable unincorporated association. The trustees are app01nted by existing trustees after
careful consideratlon of the skills required for the govemance of the charity.
Objectlves
The principal aims of Ndi Moyo are to promote the physical and mental health of the chronically and
terminally 111 In the Salima area and adjacent districts in Malawi as well as training for palliative ca
staff throughout Malawi. This objectlve Is achieved through the provlsion of finantlal asSIstsn￿.
support, care, education and practical advice provided through the Ndi Moyo Palliative ca￿ Trust
{NMPCTI at the Ndi Moyo Palliative Care Cent￿.
The trustees confimi that they have complled with their duty to have due regard to the guldance on
public benefit publlshed by the Charity Commlsslon in exercising thelr powers and dtjties.
Achlevaments during the year
Our financial yearls In line with that of Ndi Moyo Palllative Care Trust in Malawi and follows the
calendar year.
During 2023, normal actSvities have been fully restored post Covid.. clinic attendances,
chemotherapyi visits to patients, homes and outreach centres, as well a5 cervical screening and
specialist cllnlcs njn by the oncologlst. Malawi ha5 only two oncologlsts and the willingness of one
of these to make the two-hour Journey froffl the capital, Lllongwe, to Ndi Moyo helps enormously
to speed up diagnosls and treatment for cancer patients In our area. Many need help with bus
ra￿S to Lilongwe for treatment and we provide this through our Comfort Fund.
The Inltlators. Training Course in Palliative Care had been temporarily suspended in 2023 because
of cost issues. This was very disappointing because training Is an important part of Ndl Moyo's
work in disserninating these skills throughout the country. Between 2015 and 2022, we have
trained over 100 Malawlan nurses and clinical officers from 32 sites around Mèlawi. We are
therefore pleased to Say that a grant from the Malawi Association for Christian Support (MACS)
has permitted this course to resume in Aprillmay 2024. Those health professiona15 already tralned
at Ndi Moyo are now being mentored through online case conferences, allowing them to dlscuss
the management of difficult patients with Ndi Moyo staff.
In the UK, we have been pleased to Y4elcome Dr Alexandra ￿nd5ay-PereZ as a trustee following
her valuable work at Ndi Moyo in Malawl In the first half of the year.
During the period covered by these accounts, Ndi Moyo UK transferred a total of £11 1,600 to
Malawl. Of th15 £91,600 was from unrestrtcted funds for core costs and £20,000 from a restrfcted
fund for Salaries.
Funders
Since Covid, all charities have struggled with fijndraising, with many events Cancelled over the last
3 years. More recently. Malawi has suffered major floodingt 1055 of life and darnage to homes and
cmps as a result of cyclone Freddy which stnjck in March 2023. Although we were fortunate that
the Salima district suffered few direct effects, the national disruption is likely to impair fijndraising
efforts for some time to come.
Sadly for Ndi Moyo, a major Canadian supporter has been fOr￿d to redu￿ its funding from the
end of 2023 due to restructuring and reduction in profits due to Covid. Thls required Ndi Moyo in
Malawi to write 6 belt-tightening budget and redundancies were threatened. Fortunatelyi these

were prevented by additional grants from Ndl Moyo UK which lessened the problem in the short
term, and we continue to pursue the option of joining the umbrella oryanisation, CHAM {Christsan
Health Association of Malawi) who would then cover the costs of most staff salarles. This
organlsation Cove￿ the majority of mission hospitals, whlch make up nearfy half of Malawi's health
care.
As Ndi Moyo UK, we owe a debt of gratitude to our regular and new supporters, who have been
very generous in thelr donatlons during thlg perlod. Many of these have been channelled through
the Blg Glve Christmas Challenge which contlnues to be a very successful focus for fundraising.
Trustees have helped to raise our profile in new51etters, FO￿bOok and Instagram and been able to
enter dialogue with Malawi management on effective corporate fundraislng.
Speclal mention should be given to the generous support grants by the Capricom Afrlca Trnst.
MACS and OLtr many supporters who CDntribute monchly. We particularly thank a kind donor for
funding the salaries of senlor staff, Dr Conan Mccaul and his anaesthetlst colleagues and Laurence
O'Kane, a pharmacist in Drdperstown, who continues to be extremely generous In his help. Ireland
has provided us with a number of dedicated supporters, Including those Inspired by Maureen
Morgan, until recently one of our trustees. We 9reatly value their help In what conlinues
challenging time.
As ever, we are grateful to our trustees and the 'Friends of Ndi Moyo, for their time and Input. As
the UK charity evolves, we look forward to a further year of challenge an¢J development.
Charity Regulationg
Trustees of Ndi Moyo UK have made every effort to comply wlth changes to UK Charlty Law,
developing and adopting Safeguardlng, Equallty and Diversity, GDPR and Privacy Policle5. We owe
debt of gratitude to Barbs Brook5-Smith, Paul Fenrich and Dave Gardner for ￿ help in
Implementing these and for ongolng support wlth our newsletters and webslte.
Flnancial Revlew
The results for the year entjed 31st December 2023 are set out In the attached flnanclal statements.
Reserves poliry
The Trustees review Ndl Moyo's reserves policy regularly. Untll April 2023, the policy adopted by the
Trustees was to maintaln unrestricted reserves of not less than 50Wo of the budgeted annual
expenditure of the NMPCT. Thls has presented difficulties in the current financlal climate and a new
pollcy was vored Into place, operatlve from Aprll 2023, when our reserves pollcy wlll be to hold In
unrestrlcted reserves at the start of each year 75910 of the fundlng we expect to send to Malawi in
the Comlng year.
During 2023, the trustees approved additional ftjnding to make a total of £91,600 in unrestrlrted
funds transferred, plus £20,000 restrlrted funding for staff salaries. Thls Increased level has been
necessary to ensure continuing service provision but exceeds our current income and will requl
artive steps to increase thls, particularly throu9h grant applications.
At the end of the year descrlbed In these accounts, total net assets were £132,517 of which £25.000
was restrlrted and £107,517 was unrestritted.
Trustees. responslbilities
The trustees are ￿SPOnsIble for preparing the Annual Report and the financlal statements in
accordance with applicable law and United Kingdom generally accepted accounting practice.
Law appllcable to charities In England and Wale5 requires the trustee5 to prepare financial ststements
for each financlal year which glve a true and fair vlew of the state of affair5 of the charity and of the
surplus or deficit for the perlod. In preparing those financlal statements the Trustees are required to

select suitable accounting pollcies and then apply them conslstently.
make judgments and estimates that are reasonable and prudent;
state whether applicable accounting standards and statements of ￿comMended prdctice
have been followed, subject to any material departures being disclosed and explained In the
financial statements- and
prepare the financlal statements on a going concem basls (unless it is inapproprlate to
P￿sume that the charity will continue in operatlon>.
The trustees are responsible for keeping proper accounting records that diKlose with reasonable
accuracy at any time the financial posltlon of the chadty. They are also responslble for safeguardlng
the assets of the Company and hence for taklng reasonable steps for the detection and prevenuon
of fratjd and other irregularities.
Preparatlon of the Report
This report has been prepa￿d In accordance with the recommendations contalned In the
A¢countlng and Reporting by Charities: Statement of Recommended Practlce published on 16th July
2014 as they apply to smaller charltle5.
This report was approved by the Board on 18 May 2024 and signed on its behalf by..
Helen Cox (Chair)

Independent Examinerfs Report to the Trustees of Ndi Moyo
I report to the tnjstees on my examination of the accounts of Ndi Moyo Cthe Trust'l for the year
ended 31" December 2023.
Responslbllltle5 and basis of report
As the charity tnjstees of the Trust you are responsible for the preparatlon of the accounts in
accordance with the requirements of the Charities Acr 2011 ('the Act.). I report In respect of my
examination of the Trust's accounts carrled out under settion 145 of the 2011 Act and in carrying
out my examination I have followed all the applicable Directions given by the Charities Commlsslon
under 5ertion 145(5}Ib} of the Art.
Independent examlnerfs statement
I have completed my examlnatlon. I confsrm that no material matters have come to my attentlon
in connection with the examlnation giving me cause to believe that in any material respect:
accountlng ￿COrdS were not kept In re5pert of the Trust as required by sectlon 130 of the Act.
or
the accounts do not actord wlth those records,. or
the accounts do not comply with the appllcable reqU1￿MentS conceming the fomi and content
of accounts Set out in the Charttles (Accounts and Reports) Regulatlons 2008 other than any
requirement that the accounts give a true and fair v*ew whlch is not ti matter considered as
part of an Independent examlnation.
I have no concerns and have come across no other matters In connection with the examination to
whlch attention Should be drawn in thls report in order to enable a proper understandlng of the
accounts to be reathed.
Helen Lake
9 Fern Road
Cropwell Bighop
Nottingham
NG12 3BU
Date..
ZoZ*

NDI MOYO
srATEMENT OF FINANCIAL AcrIvrrIES FOR THE YEAR ENDED 31 DECEMBER 2023
(Incorporatlng an Income and Expenditure Account)
Unrestrlcted Restrlrtad
Total
Total
Funds
Funds
2023
2022
Note5
INCOMING RESOURCES
Incoming resource$ from generated funds
Grant5 and Donations
72,683
1,218
73,901
25,000
97,683
1,218
98,901
75,339
307
Bank interest
Total incoming resoiirrns
25,000
75,646
RESOURCES EXPENDED
Charltable attivltles
91,600
234
20,000
111,600
234
85,o¢XI
50
857
85,907
Governance costs
other resources
478
478
Total resources expended
92,312
20,000
112,312
Net (Outgolng) / Incomlng
resources for the year
(18,411>
5,000 113.411)
110,2611
Fund balances brought forward at i
January 2023
125,928
20,000
145,928
156,189
Fund balances carrlfjd lorward at 31
December 2023
107,517
25,000
132,517
145,928

NDI MOYO
BALANCE SHEET AS AT 31 DECEMBER 2023
2023
2023
2022
2022
Notes
Current assets
Debtors & Accrued Kncome
23.447
36,369
Cash at bank
109,070
109,559
132,517
145,928
Credltors
Amounts falllng due withln one
year
Net current assets
132,517
145,928
Total net assets
132 517
145 928
Funds & Reserves
Restrlrted Funds
25,000
20,000
Unrestdcted fund - General fund
107,517
125,928
132 517
145 928
The flnancial statements were approved and authorised for Issue by the Board on 18 May
2024 and signed on its behalf by..
Helen Cox
(Chair)

NDI MOYO
NOTES TO THE FINANCIAL STATEMENTS
l. Accounting policies
The following accountlng poliaes have been used consistently in deallng with items whith are
considered material in relation to the financial Statements
Basis of accounting
The financial statements have been prepared in accordance wlth the accounting pollcles Set out
below and comply with the charity's governing document, the Charities Att 2011 and Accounting
nd Reporting by Charities.. Statement of Recommended Practice appllcable to charitles prÈpar(ng
their accounts In accordance with the Hnanclal Reporting Standard for Smaller Entities pybllshed on
16 July 2014 (FRS 102).
Having reviewed the flnancial p051tion and future plans for the charfty, the trustees have Identlfled
no materlal uncertainties relatirig to events or conditions that cast slgnlflcanl doubt on the charity's
ability to continue its activitles for the foreseeable future. Accordinglyi they continue to adopt
goin9 concern basls In preparin9 the accounts.
The charfty 15 a publ1¢ benefft entlty as defined In FRS 102
Incomlng R•sources
All Income is treateLJ as unrestrfcted Income and is Jvallable for expenditure approved by the Board
unless the donor specified that income must be spent for a specific charltable objertive, in whlch
case it is treated a5 restrirted income.
Income is recognised in the Ststement of Financial Actlvltles in the period when entitlement can be
demonstrated, recelpt is probable and the amount can be accurately measured. Any Incorne
restrlcted for expenditure In ftjture years is deferred.
Fund accountin9
Unrestricted ftjnds are avallable for use at the dlscretlon of the trustees In furtherance of the general
charltable objertives of Ndi Moyo. Designated funds comprise fund5 set aside by trustees out of
unrestricted funds for specific future purposes.
Restricted funds comprise monles ralsed for. or thelr use restricted to, a specific purpose, or
contrlbutlons subject to condltlons Imposed by donors. Currently the only restrlrted fund is to cover
the 5alarie5 of specifled staff in Malawi.
Resources expeThded
Expendlture Is included In the Statement of Financlal Artlvltles when incurred and includes input VAT
which cannot be recovered.
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NDI MOYO
2. Incoming resource5 from generated funds
Unrestrlrted Restrlcted
Funds
Funds
Total
2023
Total
2022
Grants & Donations
Regular Donations
10,605
10,605
11.367
Restrlcted Donatlons
25,000
25,000
20,000
Blg Glve
34,242
34,242
30,770
other donations
13,491
13,491
6,797
Glft Aid
14,345
14,345
6,405
3. Total resources expended
Unrestricted Re$trlctad
Funds
Funds
Trtal
2023
Total
2022
Charltable Activities
Dirett payments to Nmpcr
Contrlbutlon to Salaries of specified Staff
91,600
91,600
20,000
65,000
20,000
20.000
Total Charltable Activities
91,600
20,0¢)0
111,600
85,000
Governance Costs
234
234
50
Bank charyes
478
478
857
Total resources expended
92,312
20,000
112,312
85,907
Governance costs are mJde up as
followts:
Fundraising Regltlator Registration Fee
Tnjstee Meeting Travel Expenses
50
50
184
234
50
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NDI MOYO
Debtors & Accrued Income
2023
2022
Bi9 Give
Gift Aid
8,000
15,447
12,000
4,369
20,000
paula Plawkins
5. Funds & Reserves
Ati
January
2023
At31
Expendlture Transf¢rs December
2023
Incoming
resources
Restritted Fundg
Paula Hawkins.. Specified Salarles
20,000
25,000
120,000)
25,000
Unrestrlrted Funds
General
125,928
73,901
(712) {91.600)
107,517
Unrestrlrted Funds
125 928
712
107 517
Total Funds
145 928
712
111600
132 517
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