Registered Charlty no. 1111045 Report and Financial Statements Year ended 31 December 2025
NDI MOYO CONTENTS Page Jnformation Trustees. Report Independent Examinerf5 Report Statement of Financlal Activities Balance Sheet Notes to the Flnancial Statements 10-12
NDI MOYO INFORMATION Trustees: Helen Cox Andrew Holden 8ridget Mullens Cecelia Mary Pollock Jonathan Pollock Ellie Cook Julia Bognar Barbara Lynn Brooks-smith Chupa Phlrl Alexandra Llndsay-Perez Chair Treasurer Helen Cox Donald Boag 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 2025 The trustees present their report and financial statements for the financial period 2025. Ndi Moyo's governing document Is a constitution dated 25, August 2005. The charity is constituted as a charitable unincorporated association. The trustees are appointed by existing trustees after careful consideratlon of the skills requbred for the governance of the charity. Objertives The principal aims of Ndi Moyo are to promote the physical and mental health of the chronically and temilnally ill in the Salima area and adjacent district5 in Malawi. It 0150 aims to dlsseminate the knowledge and prattl of pa11iatlve care throughout the country by running intensive training courses for health practltloners to enable thern to dellver similar care in their own units. These objethves are achieved through the provision of financial a551Stance, support, care, education and practical advice provided through the Ndi Moyo Palllative Care Trust INMPCT} at the Ndi Moyo Palllative Care Centre. The trustees confirm that they have complied with thelr duty to have due regard to the guidance on public beneflt published by the Charlty Commission in exercising their powers and duties. Achlevements during the year Ndl Moyo Palliatlve Care Centre continues to operate a full range of artivities, including daily clinics, chemotherapy, visit5 to patlents. homes and outreach centres, as well as cervlcal screening and specialist cllnlcs run by the oncologlst. Malawi has only two oncologists and the willingness of one of these to make the two-hour journey from the capital, Lilongwe, to Ndi Moyo helps enormously to speed up dlagnosis and treatment for cancer patients in our area. Many patlent5 need help with bus raS to Lllongwe for treatment and wve provlde this through our Comfort Fund, kindly alded by the Capricom Africa Trust. Monthly OutaCh cllnlcs to three outlying sltes have been supported by a grant from the James Tudor Foundation. This enables patients Ilving at considerable distance from Salima to receive treatrnent and food supplements. A newer Initiative at the central cllnlc has been to commence on-slte HIV testing. Many of the cancers we see are related to HIVIAIDS and early treatnient 15 important both for our patients and their fam111es. We are grateful to the Frlends of Malavvi Assoclatlon for a grant towards the costs of setting this up, adapting a room and arranglng an inclnerator. Thi5 Service is now fully operational. The support of children made vulnerable by their parents, illne55 and loss of earnings is a further aspect of our work. Our staff vislt and assess these famllies and provide immedlate essentials such as blankets, mosquito nets and sleep mats as well as school fee5 and scholastic materlals. We are 9rateful to the Brian Murtagh Trust for è grant towards this work. Training is also an important port of Ndl Moyo's role.. palliative care rernains t¢)0 thinly spread in sub-saharan Africa. To date, Ndi Moyo has trained over 120 Malawian nurses and cllnlcal officers frorn 32 sites around Malawi. We are pleased to say that a grant from the Malawi Association for Christian Support (MACS) pemiltted the 5-week Inltiators, Tralning Course in Palliative Care to resume in April/May 2024 and the same charity have agreed to support the 2026 course, while Ndl Moyo UK covered the costs for 2025. We are greatSy encouraged at the national enthusiasm for this training and last year ceiVed 80 applicants for 25 places. Thi5 year has seen expansion of the regular online case conference5, which allow mentoring of those health professiona15 èlready trained at Ndi Moyo and give them opportunity to discuss the management of diffCult patient5 Wlth our staff.
During the period cOVed by these accounts, Ndi Moyo UK transferred a total of £116,979 to Malawi. Of this £70,479 was from unrestritted funds for core costs and £46,500 from restricted funds. Funders During 2025, we have bn successful in joining the umbrella organtsation, CHAM {Chrlstian Health Association of Malawl) This organlsatlon covers the majority of mi551on hospitals, which make up nearly half of Malawi'g total health care and will hopeftjlly act as a conduit for Malawi government to support the costs of staff salaries. Thls wlll be particularly welcome as generous long-term support from a Canadian trust is no longer available due to their own business pressures. Ndi Moyo's care, however, extends to all.. those of all falths and none. Ndi Moyo UK, we owe a debt of gratitude to our regular and new supporters, who have been very generous in their donations during thls period. Many of these have been channelled through the Big Give Christmas Challenge which continue5 to be a very successful focus for fundraising. Trustees have helped to ralse our profile In newsletters, Facebook and Instagram and been able to enter dlalogue with Malawi management on effective corporate fundraising. Speclal mentlon should be glven to the generous support grants by the Caprlcorn Afrtca Trust, MACS, the lames Tudor Foundation, the Brian Murtagh Trust and our many supporters who contribute rnonthly. We particularly thank a kind donor for funding the salaries of senior staff, Dr Conan Mccaul and hi5 anaesthetist colleagues and Laurence O'Kane, a phamiacist in Draperstown, who continues to be extremely generous Sn hls help. Ireland has provlded us wlth a number of dedicated supporters, including those inspired by Maureen Morgan, until recently one of our trustees. Another kind pharmacist, Dr. Lehoczky Attila in Hungary, has helped us to source medicines which are in short supply in Malawi and more rnedicines and equipment have been Supplied through the charity Intercare. We greatly value their help in providing appropriate treatment lo our patients. A5 ever, we are grateful to our trustees and the'Friends of Ndi Moyo. for thelr tlme and input. As the UK charity evolves, we look forward to a further year of challenge and development. Charity Regulations Trustee5 of Ndi Moyo UK have made every effort to comply wlth UK Charity Law, developing and adopling Safeguarding, Equality and Diversityi GDPR and Privacy Pollcies and we ensure that the Ndi Moyo palliative care centre has a fully operationa5 safeguarding policy. We owe a debt of gratitude to Barbs 8rooks-Smith, Paul Fenrich and Dave Gardner for rr help in Implementlng these and for ongolng support wlth our new51etters and website. Financial Rvlaw The sUltS for the year ended 31st December 2025 are set out in the attached finanoal statements. Reserves pollcv The Trustees of Ndi Moyo UK review our reserves policy regulady. From April 2023, our reserves policy has been to hold in unrestritted reserve5 at the start of each year 75% of the funding we expett to send to Malawi in the coming year. During 2025, the need for additional funding towards running the clinlc as well a5 incinerator and training costs has contlnued. Wlthln Malawi, costs continue to rise steeply as inflation 15 just under 300/0. This increased level of funding has been necessary to ensure ongoing service provision but exceeds our current income and will continue to require active steps to increase this, particularly through grant application5. Trustees have been very helpful in risirlg to this challenge. At the end of the year described in these accounts, total net assets We £107,933 of which £25,000 was restritted and £82,933 was unrestritted.
Trustees. responsibilities The trustees are responsible for preparing the Annual Report and the financial statements in accordance with appllcable law and Unlted Kingdom generally accepted accounting practice. Law applicable to charities in England and Wales require5 the trustees to prepa financial Statements for each financial year whlch give a true and fair view of the state of affairs of the charity and of the surplu5 or deficit for the period. Ln preparing those flnancial statements the Trustees are required to selett suit8ble accountlng policies and then apply them conslstently. rnake judgments and estimates that are reasonable and prudent,. state whether applicable accounting standards and statements of recommended practice have been followed, subject to any materlal departures being disclosed and explained in the financial statements,. and prepare the financial statefflents on a going concem basis lunles5 It 15 inappropriate to presume that the charity wlll continue in operatlonl. The trustees are responsible for keepino proper accounting record5 that disclose with reasonable accuracy at any time the financial position of the charity. They are also responsible for safeguarding the assel5 Of the Company and hence for taking reasonable steps for the detection and prevention of fraud and other irregularities. Preparatlon of the Report Thi5 report has been prepared in accordance with the recommendations contalned in the Accounting and Reporting by Charities- Statement of Recommended Practlce published on 16¢h July 2014 as they apply to smaller charitie5. This report was approved by the Board on 21 March 2026 and signed on Its behalf by; Helen Cox (Chalr)
Independent Examinerfs Report to the Trustees of Ndi Moyo I report to the trustees on my examination of the accounts of Ndi Moyo {'the Trust? for the year ended 315t December 2025. Rasponsibilities and basls of report As the charity trustees of the Trust you are responsible for the preparatioll of the accounts in accordance with the requirements of the Charltles Act 2011 I'the Act,). I report In respect of my examination of the Trust's accounts carried out under sectlon 145 of the 2011 Act and in carying out my exarnination I have followed all the applicable Directions glven by the Charities Commission under section 14515)(b) of the Act. Independent examlner's statement I have completed my examination. I confirm that no material matters have come to my attention In connecrion wlth the examination giving me cause to believe that in any rnaterial respect., accounting record5 were not kept In respert of the Trust as requlred by section 130 of the Art,. or the accounts do not accord wbth those records- or the accounts do not comply with the applicable requirements concerning the forni and content of accounts Sel out in the Charltles (Accounts and Reports} Regulatlons 2008 other than any quirement that the accounts glve a true and fair view whlch Is not a matter conSided as part of an independent examlnatlon. I have no eoncerns and have come across no other matters In connettion with the examination to which attention should be drawn In th15 report in order to enable a proper undetstanding of the account5 to be reached, Helen Lake 9 Fern Road Cropwell Bishop Nottlngham NG12 3BU Date-. Trlhj Lk Zo LL
NDI MOYO STATEMENT OF FINANCIAL ACTIvrrIES FOR THE YEAR ENDED 31 DECEMBER 2025 (Incorporating an Jncome and Expenditure Account) unrestrlcted Restrlcted Total Total Funds Fund$ 2025 2024 Notes INCOMING RESOURCES Incoming resources from generated funds Grants and Donations 61, 147 30,000 91,147 119,166 Bank Inte$t 1.531 1,531 Total incoming resources 62,678 30,000 92,678 121,439 RESOURCES EXPENDED Charltable attlvltles 70,479 46,500 116,979 120,000 Governan costs 60 60 209 other c05t5 891 891 562 120,771 Total resources expended 71,430 46,500 117,930 Net (Outgolng) I Incoming resources for the year (8,752) (16,5001 125,252) 668 Fund balances brought fonvard at l January 2025 41,500 133,185 132,517 91,685 Fund balances carried forward at 31 December 2025 25,000 107,933 133,185 82,933
NDI MOYO BALANCE SHEET AS AT 31 DECEMBER 2025 202S 2025 2024 2024 Notes Current assets Debtors & Accwed Income 41,987 26,247 Cash at bank 67,893 106.938 109,880 133,185 Crédltors Amounts falling due vvithln one year { 1,947) Net current assets 107,933 133,185 Total net assets 107 933 133, 185 Funds & Reserves RestrSrted Funds 25,000 41,500 Unrestrirted fund - General fund 82,933 91.685 107 933 133,185 The financial statements were approved and aLtthorised for issue by the Board on 21 March 2026 and signed on its behalf by., Helen Cox (Chalr)
NDI MOYO NOTES TO THE FINANCIAL STATEMENTS l. Accounting policies The followlng accounting pollcles have been used conslstently in dealing wlth Items which are considered material in relation to the financial statements Basls of accounting The financial statements have been ppared in accordance with the accounting policies set out below and comply with the charity's governlng document, the Charitles Act 2011 and Accounting and Reporting by Charities- statement of Recommended Prattlce applicable to charities preparing their accounts in accordance with the Flnancial Reporting Standard for Smaller Entities published on 16 July 2014 IFRS 102). Having reviewed the flnancial position and future plans for the charity, the tnjstees have identlfled no material uncertainties reSating to events or conditions that cast slgnlficant doubt on the charlty's ability to continue its artivities for the foreseeable future. Accordinglyp they continue to adopt a going concern basls In preparing the accounts. The charity is a public benefit entlty as defined in FRS 102 Incoming Resources All income is treated as unrestrlcted Income and is avallable for expenditure approved by the Board unless the donor specified that Income must be spent for a speclflc charitable oblectlve, In which case it is treated as restrirted income. Income Is recognised in the Statement of Financial Actlvltles In the period when entltlement can be demonstrated, receipt is probable and the amount can be accurately measured. Any Income restricted for expenditure in future years Is deferred. Fund accountlng Unrestricted funds are available for use at the dls¢retion of the trustees In furtherance of the general charltable objectives of Ndl Moyo. Designated fun¢Js comprlse funds set aslde by trustees out of unrestrlcted funds for specific future purpose5. Restricted funds comprise monies raised for, or their use restrSeted to, a specific purpose, or contributions subject to conditions imposed by donors. cur ntly the only restricted fund 55 to cover the salaries of specified staff in Malawi. Resource$ axpended Expenditurels Included in the Statement of Financial Activitles when incurred and Includes Input VAT which cannot be recovered. io-
NDI MOYO 2. Incoming resources from generated funds Unrestricted Restricted Funds Funds Total 2025 Total 2024 Grants & Donations Regular Donations Restritted Donatlons Big Give Other donatlons Gift Aid 9,809 9,809 30,000 33,260 15,746 2,332 9,726 58,500 34,000 6,001 10,939 30,000 33,260 15,746 2,332 61,147 30,000 91,147 119,166 3. Total resourcés éxpended Unrestricted Restrlcted Funds Funds Total 2025 Total 2024 Charltable Artivities Dirt payrnents to NMP Contribution to Salaries of sgeclfled Staff Other Restricted Fund payrnents to Nmpcr 70,479 70,479 25,000 21,500 78,000 25,000 17,000 25,000 21,500 Total Charitsble Actlvities 70,479 46,500 116,979 120,000 Governance Costs Bank charges 60 891 60 891 209 562 Total resources expended 71,430 46,500 117,930 120,771 Governance costs are made up as follows: Fun(Jraising Regulator Registration Fee Trustee Meeting Travel Expenses 60 60 149 60 209 li-
NDI MOYO 4. Debtors & Accrued Income 20Z5 2024 Big Give Gift Aid 15,265 1,500 222 18,181 7,800 266 CAF Donate Restrlcted Donation 25,000 41,987 26,247 S. Funds & Reserves Atl January 2025 Incomlng resources At31 Expend Transfers December 2025 Restricted Funds Grant for Specified Salaries Brian ML+rta9h - Vulnerable children Caprlcorn Jame5 Tudor 25,000 6,800 5,000 4,700 25,000 125,000) 16,800) iio,000) 14,7001 25,000 5,000 Unrestricted Funds General 91,685 62,677 1951} (70,479) 82,933 Unrestricted Funds 951 Total Funds 133 185 951 116 979 107 933 12-