moto
foundation
ANNUAL REPORT
2022
3
## We are proud to be making a difference.
**----- Start of picture text -----**
57
local schools
adopted
185,000
books purchased
for schools
£3.25m
is the total donated to our
National Partner Help for
Heroes 2012 – June 2022.
In 2022 we also donated
£220k to our new National
Partners £200k to Mind
and £20k to SAMH
£8m+
raised since
750+
2005
grants given to
local causes
38
community
partners
10 £62,500
breakfast clubs donated to the Costa
sponsored with the Foundation Schools £650k
Greggs Foundation Project generated through carrier
bag charges donated to
charity, over £500k to the
Woodland Trust and over
£100k to the WWT
**----- End of picture text -----**
## Mission
**Moto Foundation** is committed to making a different in the communities around moto service areas.
## Objectives
## Charity Fundraising
## Community Development
Through our network of 53 locations and over 5,000 colleagues the Moto Foundation encourages Moto sites to establish relationships with small charities and community organisations with whom they can make a notable difference. Moto people continue to amaze with their enthusiasm and commitment to their charity and this is reflected in the amount raised each year, in 2022 income raised on sites was over £420,000.
We were able to donate to 110 local community groups and charities across the country who requested funding to help with worthwhile projects. We also continued to support the 57 adopted schools with resources. Thanks to our ongoing partnership with Oxford University Press we have now donated over 185,000 books to schools since 2006 via our annual book programme.
## Moto Benelovent Fund
## Environment
Traditionally Moto Foundation supports colleagues with benevolent grants due to unforeseen financial hardship. In 2022 Moto Hospitality donated over £34,000 to the charity to facilitate and manage the payment of funds to 53 colleagues.
Moto Hospitality continues to donate it’s carrier bag income to Moto Foundation, in 2022 this enabled a donation of £100,000 to the Woodland Trust towards the Young People’s Forest Derbyshire and Community and School Tree Packs. £50,000 was also awarded to the Wildfowl and Wetland Trust for support of Generation Wild and Blue Prescribing.
motofoundation.co.uk
Annual Report **2022**
5
## Chair of Trustees’ Statement For financial year end 2022
We have been very fortunate to have the support of Moto Hospitality and are happy to report that we raised a total of £1,011,454 in the year. Our Moto colleagues have been amazing continuing to support the charity with virtual and off-site events which included walks, climbs and challenges; we are very proud of them.
Other pledges included a fifth donation of £12,500 to help the Costa foundation with its aim or relieving poverty in coffee-growing communities, and a £10,000 donation to Macmillan. We also continued our support of 10 Greggs Breakfast clubs with £20,000. This year we have given our first donation to the Pret Foundation of £2,400.
2022 saw changes in the charity; We ended our relationship with Help for Heroes after 4 a ten-year commitment raising £3.25m for them in that time. Having held a colleague vote in 2021 for a new National Partner we changed our National Partner to Mind (and SAMH in Scotland) from the 1st July. We also took the opportunity at this time to update and rebrand Moto in the Community Trust to Moto Foundation. From 1st January 2022 – 30th June 2022 all dedicated events were for Help for Heroes with the transition to Mind/ SAMH on the 1st of July and thereafter all dedicated funds were for Mind/SAMH.
We were able to donate to 110 local community groups and charities across the country who requested funding to help with worthwhile projects.
We are grateful to our committed colleagues, Moto Hospitality, the CVC Foundation, supportive suppliers and generous customers who have contributed time, effort, ideas and enthusiasm to enable us to help such a variety of worthwhile causes.
We are looking forward to 2023 and hope to be able to support many more projects this year.
Carrier bag income donated from Moto Hospitality enabled us to donate £100,000 to the Woodland Trust and £50,000 to the Wildfowl and Wetland Trust.
Thanks to our ongoing partnership with Oxford University Press we have now donated over 185,000 books to schools since 2006 via our annual book programme. Moto Foundation continued to invest in our network of adopted schools around the UK working with these 57 schools on a range of activities is a core part of our community activity. The CVC Foundation supported the charity with a grant of £10,000 contributing to this programme.
Louise Hughes Chair of Trustees, Moto Foundation
## Trustees
**Coral Brodie** External Trustee Appointed July 2013
**Louise Hughes** Chair of Trustees Appointed 2021
**Sam Peacock** Trustee & Co Secretary Appointed 2021
**Guy Latchem** Trustee Appointed 2014
**Jason Vance** Trustee Appointed 2022
**Steve Rac** Trustee Appointed 2018
**Kayleigh Clarke Amy Procter Robert O’Connell** Trustee Trustee Trustee Appointed 2022 Appointed 2023 Appointed 2023
Thanks to Daniel Horsley, Gene MacDonald and Brynn Hewitt who resigned in 2022.
Annual Report **2022**
7
## National Charity Partners July - December 2022
Moto Foundation are proud to have raised £220,000 in the first year of our partnership with Mind and SAMH (Scottish Association for Mental Health) supporting better mental health across the UK and in local communities.
## **The donation of £200,000 made to Mind**
Mind is here to fight for mental health. They campaign to change minds by working hard to hold the people in power to account, pushing for better care and services. They support Minds by offering information and support for anyone who needs it – on their website, through their online Side by Side community and through the helplines that they run. With a network of over 100 local Minds spread across both England and Wales, tailored, quality mental health services are available for anyone that needs support within their community.
will help connect minds across England and Wales, supporting an unstoppable network of people and communities, who care about 6 making a real difference in the fight for mental health. These funds could support 48,000 people to access support through Side by Side, Mind’s online community, where anyone can join, connect and find support 24/7. This donation could also enable Mind’s Infoline to answer 23,000 enquiries, providing someone with vital support and information about help in their area.
Right now, the mental health system is failing racialised communities, and a generation of young people are dealing with anxiety, trauma and self-harm. Two thirds of adults (65%) and young people (68%) with mental health problems say their mental health has got worse since the start of the pandemic, and around half (46% adults & 51% young people) say it has got much worse (Mind, 2021). Waiting lists to access support are far too long, while people are pushed into poverty because of their mental health. We are now facing a mental health crisis.
Mind won’t give up until everyone experiencing a mental health problem gets both support and respect.
**SAMH (Scottish Association for Mental Health)** is Scotland’s largest mental health charity and has been committed to good mental health and wellbeing for all for 100 years, 2023 marking their centenary year.
SAMH operate more than 70 services in communities right across Scotland, spanning employment, horticulture, supported accommodation, peer support, suicide prevention and more. In 2022, SAMH supported almost 25,000 people with their mental health and wellbeing. They’re also an award winning campaign charity that lobbies government for long term change and holds key decision makers to account.
**The donation of £20,000 made to SAMH** could help fund 250 sessions of recovery focused programmes like The Changing Room, which encourages men in their middle years to discuss mental health through the power of football. This donation could also fund 200 one-to-one support sessions for children and young people rejected from CAMHS in Scotland and 250 sessions of suicide prevention intervention training in communities and workplaces.
A huge thank you to everyone for their amazing support of our national charity partnership so far!
People with lived experience of mental health are at the heart of everything SAMH does, and they design services and their strategy around what people in Scotland tell them. They believe in challenging stigma and discrimination to break down barriers people face in getting help for their mental health and maintain that everyone has the right to be treated with dignity, respect and equality.
Annual Report **2022**
## National Charity Partners January - June 2022
In 2022 our 10-year partnership with Help for Heroes came to an end at the end of June. Moto Foundation was delighted to present a cheque of £150,000 in July to this great charity bringing the total donation from the Foundation to Help for Heroes over the last 10 years to £3.25 million.
Help for Heroes supports members of the Armed Forces community to live well after service. So, they feel valued, supported, and recognised. Life can be tough when a military career comes to an end, especially if it has been cut short by illness or injury. Overnight, people lose not only their job, but also a support 8 network that’s like family.
Over the last decade, the charity has worked in partnership with Moto Foundation to ensure every veteran gets the very best support they deserve in areas including mental health, education, training, clinical support and welfare support.
**Help for Heroes CEO, James Needham,** reflects on the past decade’s partnership with Moto Foundation: _“Moto Foundation and our colleagues at Moto have been an integral part of the Help for Heroes family for over ten years, and I’m so proud to have seen our partnership grow and flourish in this time. From taking part in the annual Big Battlefield Bike Ride and holding fantastic collections with our volunteers, to supporting key recovery projects and facilities, this partnership has helped shape the charity into what it is today. As our 10-year partnership with Moto Foundation comes to an end, we wish them the very best with Mind and SAMH.”_
**Louise Hughes, Moto Foundation Chair** said: _“Help for Heroes has been a wonderful partner for the past decade. We have been proud to stand alongside them as both charities have grown together, especially over the challenges of the last two years. This final donation of £150,000 means that we have now raised £3.25 million and we are so grateful to our Moto colleagues and customers for showing their support too.”_
## 2022 Overview
## Adopted Schools
The Moto Foundation has over **50** adopted schools around the UK, predominantly primary schools with a small number of special needs schools. Adopted schools are selected by Moto sites on an individual basis, providing a partnership opportunity for both the school and our sites to develop an ongoing link. This program was supported by a match funding grant **£10,000** from the CVC Foundation. Helping over **15,000** children with learning resources providing over **21,000** books to them.
## 2022 Reading Bug Campaign
Our annual short story competition was welcomed once again by our adopted schools and we were delighted to receive over **500** entries from 12 of these schools.
This years’ story was set by the authors Philip Reeve and Sarah McIntyre writers of The Legend of Kevin .
First Prize was a donation of **£2,500** for outdoor equipment for the winning school and a visit from Philip and Sarah. Four runners up schools received **£1,000** of Oxford University Press books and all winning authors received **£50** of WHSmith Vouchers each.
All of this is achieved with the support from our wonderful book partner the Oxford University Press.
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9
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Annual Report **2022**
10
## 2022 Overview
## Community Grant Scheme
## Benevolent Grants
As a Grant Making Charity the Moto Foundation Grant Scheme provides the focus for community support. The scheme was set up to provide the mechanic for Moto sites to make a difference to their communities and In 2022 we were able to award 110 grants donating a total of **£86,490.**
The Moto Foundation relies heavily on the sheer drive an enthusiasm of Moto colleagues working on over **50** locations around the UK continually supporting our charity. Without the creativity of our colleagues we would not be able to promote our charity objectives to customers visiting Moto sites. Moto Foundation continues to support Moto colleagues and their immediate family through times of hardship. In 2022 we have been able to make a significant difference to **53** colleagues dealing with a range of difficulties including bereavement, long term illness and financial hardships. Moto Hospitality supported this activity donating **£34,415** to the charity to facilitate this activity.
## The Poppy Appeal
The Poppy Appeal continues to be one of our favourite causes, and once again in 2022 we invited the British Legion to send representatives to Moto sites to collect for this very worthwhile appeal.
## 2022 Hi hli hts g g
## Events 2022
## Moto Hospitality Events
Moto colleagues, customers, suppliers and partners, through their tireless fundraising and donations, continue to make it possible for the Trustees to provide grants to the good causes close to the hearts of all Moto colleagues.
Moto Foundation is privileged to have the continued support of so many suppliers and supporters dedicated to our objectives.
In 2022 we were delighted that the Moto team held its 10th anniversary celebration shoot in June, celebrating the achievements of the past 10 years and marking the sunset of our relationship with Help for Heroes. This special shoot was relocated to West Wycombe Park with shooting on the country estate and lunch in a marquee by the ornamental lake. The event raised over £116,000 for the Foundation. 11
Our colleagues also supported us with off-site events this year, including the BBBR, bike rides, long walks and many more challenges.
## Challenges
During 2022 Moto site colleagues held numerous events to support Moto Foundation and both of our National Partners - Help for Heroes from January to the end of June and Mind/SAMH for the rest of the year.
Balloon Race 2022 – this virtual event has continued since 2020 being run by the Moto Hospitality Facilities team and supported by colleagues from Moto and it’s amazing suppliers and partners. In 2022 the race raised over **£12,000** .
Moto colleagues responded with their normal enthusiasm to our focussed fundraising events held over the Easter period and again in the summer, with funds going directly to Help for Heroes at Easter and Mind/SAMH for Summer. Sites used their creativity to encourage Moto customers to give generously to the cause and collectively both campaigns raised just over **£70,000.** Other events held throughout the year included Armed Forces Day and supporting Help for Heroes with their Big Battlefield Bike Ride.
VIRTUAL BALLOON RACE LAUNCH DATE: 1[st] DECEMBER 2022
Annual Report **2022**
13
## Making a Difference in 2022
Moto Foundation donated £150,000 to its environmental partners the Woodland Trust and the Wildfowl and Wetland Trust.
Woodland Trust received a donation of £100,000 that will be used for two projects this year.
**Young People’s Forest Derbyshire -** The Young People’s Forest at Mead has 12 been planted on an extensive former open cast mining site near Heanor in Derbyshire. Children and young people are shaping the future of this amazing place, creating a forest for themselves and their community. A group of young volunteers, aged 10-20, are directly involved in project managing this wonderful site, making decisions on how the site develops for the benefit of wildlife and the local community, and of course rolling up their sleeves and helping plant those trees. Our donation has supported a 5-acre area of newly planted trees.
**Community and School Tree Packs -** The Woodland Trust tree pack scheme gives communities and schools the opportunity to plant trees, no matter how big or small their piece of land. Trees deliver amazing benefits to people’s well-being and for wildlife too. For example, trees planted on a boundary of a road can help reduce pollution. Those planted in school grounds provide shelter as well as a green learning space which will inspire a new generation of climate champions and nature lovers. Our donation will fund **20,000** trees to plant in schools and communities across the UK.
_© Phil Formby_
_Karl Mitchell – Director of Fundraising, Woodland Trust with Louise Hughes, Chair, Moto Foundation_
Moto Foundation continued the support of two projects at the Wildfowl & Wetland Trust donating £50,000 to them.
**Generation Wild** Funding from the **Blue Prescribing** – Moto Foundation Moto Foundation will be invested in the are supporting the construction of a cob development of the Generation Wild structure at WWT Steart Marshes to shelter programme, adapting it to include Key Stage participants in WWT’s Blue Prescribing Two pupils, which will include re-designing programme from the elements when they the script used for the half-girl, half-osprey visit. Building this traditional, sustainable puppet, Ava, developing new learning structure will form part of the programme materials and adapting the Generation activities that Blue Prescribing groups do Wild landing page to improve post-visit as part of their enrichment at WWT sites. engagement. This structure will also provide a hub for a variety of people at the site, enabling WWT to extend more facilities to Blue Prescribing and community groups beyond WWT’s site in London.
Annual Report **2022**
14
## Making a Difference in 2022
## Greggs Breakfast Clubs
In 2022 we continued our donation of **£20,000** to **10** Greggs Breakfast clubs.
**Money donated to the Breakfast clubs support:**
## **10** schools
Provides access to a free nutritious breakfast to **420** pupils every school day
Engages with **14** Volunteers through the Breakfast Club Programme
**2,100** breakfasts served every week
**81,900** breakfasts being provided every school year
Greggs in kind donation of **183** loaves a week for toast **7,137** loaves of bread a year
## Pennies.
In 2020, Moto partnered with the charity Pennies to introduce a customer microdonation option at till points across Moto motorway service areas, allowing customers to donate to charity when they pay digitally. Since December 2020, these donations have been adding up to support Moto Foundation.
As well as working with Moto to enable this micro-giving option, to date Pennies has worked with **100+** retail and hospitality brands to enable more than **170** million micro-donations, raising millions of pounds in much-needed additional income for charities since 2010. Pennies has created a movement that encourages giving and gives the public a way to donate without cash, as part of their daily lives. For more information, visit pennies.org.uk.
Customers visiting Moto sites are prompted to add a small ‘micro’-donation to their purchases when they pay by card or digital wallet – a simple and affordable way to support the work Moto Foundation does across the country.
In 2022 **£114,043** was donated by our customers, helping support community projects, and local and national charities.
## Finances
## National Partners
||**Date**|**Paid to**|**Reason**|**Amount (£)**||
|---|---|---|---|---|---|
||January 2022|Help for Heroes|Charity of the Year|£200,000||
||July 2022|Help for Heroes|Donation|£150,000||
||December 2022|Mind|Donation|£200,000||
||December 2022|(SAMH) Scottish Association of Mental Health|Donation|£20,000||
## Charity Donations
|March 2022|Ukraine Appeal - British Red Cross|Donation|£43,284|
|---|---|---|---|
|July 2022|Greggs Foundation Breakfast Clubs|Donation|£20,000|
|July 2022|Macmillan|Donation|£10,000|
|December 2022|The Woodland Trust|Donation|£100,000|
|December 2022|The Wildfowl and Wetland Trust|Donation|£50,000|
|December 2022|Costa Foundations|Donation|£12,500|
|December 2022|The Pret Foundation|Donation|£2,400|
## Community Grants 2022
|**Date**
**Project Name**
**Amount**
January
January
January
January
January
January
January
February
February
February
February
February
February
February
February
February
February
Hope Community Project
(Wolverhampton)
Friends of Columbia Grange
Mitchells Miracles
Bicester baby bank and
surrounding villages
Vision of Adventure
Headway Somerset
Valley Daffodils
Darton And District Cricket Club
Seed of Hope CIC
The Haven Wolverhampton
Bridge Community Project
Fossoway Tennis Club
RivelinCo
All Yours Period Box CIC
Support Through Sport CIC
Cygnet Training Theatre
Involve Kent
£1,250
£1,188
£1,000
£500
£555
£500
£1,000
£250
£1,000
£1,000
£1,000
£250
£500
£1,000
£750
£250
£350|February
My Shining Star Children’s
Cancer Charity
£150|
|---|---|
||February
Wye Gymnastics and
Galaxy Cheerleading
£150|
||February
Oxford Diocesan Council for
Social Work Inc. Parents And
Children Together (PACT)
£150|
||February
Stanley United FC u14s
£150|
||February
Sue Young Cancer Support in
Leicestershire & Rutland
£150|
||February
INCREDIBLE ME
£150|
||March
Nottinghamshire Hospice
£150|
||March
ST James C of E Junior School
£150|
||March
Swings & Smiles
£150|
||March
Prevent 2 Protect
£150|
||March
Somewhere house somerset
£150|
||March
Step By Step
£150|
||March
Wellgate Primary School
£150|
||March
Daisy's Dream
£150|
||March
Cianna's Smile
£150|
15
**2022**
16
17
## Finances
## Community Grants 2022 **continued.**
|**Date**
**Project Name**
**Amount**
Bridgwater United Community
Sports Trust CIC
Ashton Keynes Pre-School
Rhondda Paddlers
Pal Fitness Education CIC
FASD Awareness
Creative Recovery CIO
Refocus Project Ltd
Hackney Doorways
VegVan Community Farm CIC
£960.21
£393.86
£270
£320
£240
£960
£1,000
£250
£401
March
April
April
April
April
April
April
April
April|June
Bilston Peoples Centre
£500|
|---|---|
||June
Bollington Community Association
(known as The Bridgend Centre)
£250|
||June
Douglas Macmillan Hospice
£1,000|
||June
St Bartholomew's Church Arkendale
£485|
||June
Willow Tree Primary School PTFA
£1,000|
||June
Maggie Keswick Jencks Cancer Caring
Centres Trust (Maggie’s Southampton)
£800|
||June
Cwm Welfare Community
Sports Club LTD
£750|
||June
Suicide Prevention Bristol
£3,000|
|Coventry Cyrenians
£500
April|July
BYHP
£500|
|Group Garden Holidays
£300
April|July
St Gemma's Hospice
£500|
|Friends of Riverside Primary School
£1,000
April|July
Livability
£500|
|Ton Yr Ywen Primary School
£250
April|July
Hatfeld St Lawrence Church
£1,000|
|Friends of Mobberley
£250
April|July
City Hospice
£500|
|CADAS
Carers in Bedfordshire
Friends of Oakfeld Park School
£300
£412
£250
April
April
April|July
Selworthy Special School Oakhill Campus
£1,000|
||July
Milton Keynes Athletic Football Club
£480|
||July
Kidscan
£1,000|
|Church Eaton Cricket Club
£300
April|July
Grantham RiverCare
£250|
|The Mulberry Centre
£500
April|July
Sussex EDS and Hypermobility Group
£1,000|
|Henry Whipple School
£600
April|July
Eight Bells For Mental Health
£1,000|
|Cowlersley Community Out of
School Club CIC
Thatcham Memorial Foundation
3rd Walderslade Guides
Kinross-Shire Youth Enterprise
North Cumbria Rescue & Response
Photographers with Disabilities
Grief Encounter South West
Cartmel Priory School
Toddington Rovers Football Cub
Swansea Music Art Digital
Maggie's at the Royal Marsden
£250
£500
£666
£500
£500
£500
£1,000
£500
£907.66
£250
£340
April
May
May
May
May
May
May
May
May
May
May|August
Toddington St George C of E School
£2,836.65|
||August
Our Lady's Catholic Primary School
£1,604|
||August
St John's Hospice
£1,000|
||August
Deanshanger Colts & Girls Football Club
£1,000|
||August
Westwoodside School Parent
Teacher Association
£1,000|
||September
Gilmorton Youth Cricket Club
£750|
||September
Warrington Sunday Litter Team
£500|
||September
All Saints Church, Calthwaite
£250|
||October
Croughton All Saints Primary School
£2,950|
||October
Now Church
£1,000|
||October
Isca Indoor Bowling Club
£1,500|
|Charnwood 20:20
£1,000
May|October
Berkshire Talent Academy
£3,000|
|Headway Devon
Wheaton Aston Beer Festival
The Gathering Place
Wiltshire Music Centre
£700
£400
£1,000
£250
May
May
June
June|November
Ferrybridge Community
Centre Association
£1,000|
||November
Michael Syddall Church of England
(VA) Primary School
£1,600|
## Finances
## **continued.**
##
||**Date**|**Project Name**|**Amount**||
|---|---|---|---|---|
||November|Compass Disability Services|£494.12||
||November|Ramsey Manor Lower School|£600||
||November|Sauchie Juniors 2007|£500||
||November|MedEquip4Kids|£1,000||
||November|Flitwick Vale Rotary Club|£250||
||November|DMD - Jamie|£2,000||
||December|Walsall Breast Cancer Support Group|£1,000||
||December|Step By Step|£910.47||
||December
December|Richmond Methodist Primary
and Nursery School
High Legh Community Association|£2,500
£250||
In 2022 53 Benevolent Fund grants were awarded to Moto Colleagues and their families dealing with times of hardship. This year we received a donation from Moto Hospitality of £34,415 towards the benevolent fund for colleagues in need of relief. These grants remain confidential.
These summary financial statements are not statutory accounts but a summary of information relating to the statement of financial activities and the balance sheet. Copies of the full financial report are available on request from the Foundation Office.
Annual Report **2022**
## Contact us
**moto foundation** (correspondence address)
PO Box 218, Toddington Bedfordshire LU5 6QG
Telephone **01525 878500** Email **motofoundation@moto-way.co.uk www.motofoundation.co.uk**
Moto Hospitality Ltd Head Office PO Box 218 Toddington Bedfordshire LU5 6QG Sole Member Telephone 01525 873933 www.moto-way.co.uk
Registered Charity in England and Wales 1111147 Registered in Scotland SCO41488
DocuSign Envelope ID: 21B68A50-F767-44C0-AAF8-19485F40B217
**MOTO FOUNDATION (formerly known as MOTO IN THE COMMUNITY) (A company limited by guarantee)**
**REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022**
**Charity No: 1111147 Scottish Charity No: SC041488 Company No: 05510132**
DocuSign Envelope ID: 21B68A50-F767-44C0-AAF8-19485F40B217
## **MOTO FOUNDATION (FORMERLY KNOWN AS MOTO IN THE COMMUNITY) YEAR ENDED 31 DECEMBER 2022**
## **CONTENTS**
Pages
- 1 Legal and administrative information 2-5 Report of the Trustees 6-8 Independent Auditor’s Report 9 Statement of Financial Activities 10 Balance Sheet
- 11 Statement of Cash Flow
- 12-17 Notes forming part of the Financial Statements
DocuSign Envelope ID: 21B68A50-F767-44C0-AAF8-19485F40B217
## **MOTO FOUNDATION (FORMERLY KNOWN AS MOTO IN THE COMMUNITY) YEAR ENDED 31 DECEMBER 2022**
## **Legal and administrative information**
## **Constitution**
Moto Foundation is a company limited by guarantee and a registered charity governed by its memorandum and articles of association. Charity number: 1111147. Company number: 05510132. Scottish charity number: SC041488.
## **Directors and Trustees**
The directors of the charitable company (“the charity”) are its Trustees for the purpose of charity law and throughout this report are collectively referred to as the Trustees.
The Trustees serving during the year and since the year end were as follows:
L Hughes G M Latchem S Peacock (appointed 01/01/2022) C D Brodie (resigned 01/07/2023) S Rac K Clark (appointed 03/08/2022 and resigned 06/07/2023) J Vance (appointed 29/08/2022 and resigned 18/04/2023) J Donovan (appointed 20/04/2023) R OConnell (appointed 01/01/2023) A Procter (appointed 01/01/2023) Dan Horsley (resigned 20/10/2022) J Gunn (resigned 10/5/22) G Macdonald (resigned 21/04/2022) B Hewitt (resigned 20/10/2022)
## **Secretary**
S Peacock (Appointed: 01/05/2022)
## **Registered office**
Moto Hospitality Limited Head Office Toddington Service Area Junction 11/12 M1 Motorway Toddington Bedfordshire LU5 6HR
## **Registered Auditor**
James Wooldridge MSci FCA Mercer & Hole LLP Chartered Accountants Silbury Court 420 Silbury Boulevard Central Milton Keynes MK9 2AF
1
DocuSign Envelope ID: 21B68A50-F767-44C0-AAF8-19485F40B217
## **MOTO FOUNDATION (FORMERLY KNOWN AS MOTO IN THE COMMUNITY) YEAR ENDED 31 DECEMBER 2022**
## **Report of the Trustees**
The Trustees present their report together with the financial statements of the charity hereinafter known as the Foundation for the year ended 31 December 2022.
Legal and administrative information set out on page 1 forms part of this report. The financial statements comply with current statutory requirements, the memorandum and articles of association and the Statement of Recommended Practice – Accounting and reporting for charities.
## **Structure, Governance and Management**
The Trustees have full investment powers and authority for the company and investment decisions have been made in accordance with the Trustees wishes during the period.
The Trustees are appointed annually at the Annual General Meeting of the company by election. New Trustees are recommended by existing Trustees. Induction training is provided for all new Trustees, where appropriate, and all Trustees are encouraged to attend courses and conferences that would benefit them as Trustees.
Several of the Trustees are directors of Moto Hospitality Limited hereinafter known as “Moto”. Certain colleagues from Moto have received payments in the year from the Moto Foundation Benevolent Fund, as described below and in note 13.
The administrators of the charity are paid through a secondment arrangement with Moto Hospitality. The charity reimburses Moto for salary, national insurance and pension but not for accommodation, mobile phones, lap tops and other associated costs.
The Trustees have taken steps to identify the major risks to which the charity is exposed and systems have been established to mitigate those risks.
Caroline Campbell administers the charity on a day to day basis.
## **Objectives and Activities**
The Trustees confirm that they have referred to the guidance on public benefit contained in the Charity Commission’s general guidance on public benefit when reviewing the charity’s aims, objectives and future activities.
The objects of the charity are to advance all purposes charitable under the law of England and Wales in particular but not exclusively by:
providing grants to charities and organisations in the United Kingdom;
advancing the education of the public in particular in the conservation, protection and improvement of the physical and natural environment;
protecting and preserving life in particular through the promotion of, and education in, road safety;
promoting for general benefit of the local communities and their inhabitants, assistance to groups in organising and responding to identified problems and needs which affect such persons and by facilitating the provision of volunteers (drawn from the employees of Moto) to support such charitable projects for the benefit of such persons as the Trustees see fit from time to time; and through the establishment of the Moto Foundation Benevolent Fund, relieving those individuals working for Moto who are in need of relief as the Trustees determine from time to time.
The principal activity was the collection of charitable funds for the above objectives.
2
DocuSign Envelope ID: 21B68A50-F767-44C0-AAF8-19485F40B217
## **MOTO FOUNDATION (FORMERLY KNOWN AS MOTO IN THE COMMUNITY) YEAR ENDED 31 DECEMBER 2022**
## **Report of the Trustees (Cont’d)**
## **Achievements and Peformance**
The charity is reliant on donations collected at different Moto service stations, centrally organised events by the member Moto and strategic income generators co-ordinated by the Foundation e.g.customer facing environmental initiatives. Donations are reflected in the accounts in the year they are received.
2022 saw changes in the charity as reported in the 2021 report. We ended our relationship with Help for Heroes after a ten year commitment raising £3.25m for them in that time. Having held a colleague vote in 2021 for a new National Partner we changed to Mind (and SAMH in Scotland) from the 1st July 2022. We also took the opportunity at this time to update and rebrand Moto in the Community Trust to Moto Foundation. From 1st January 2022 to 30th June 2022 all dedicated events were for Help for Heroes with the transition to Mind/SAMH on the 1st July and thereafter all dedicated funds were for Mind/SAMH.
Moto continue with their commitment to our charity by allowing charity tin collection, in a safe way, to be kept next to tills. From December 2020 Moto incorporated the roll out of Pennies collections via credit card terminals, facilitating cashless donations; this income has been very welcomed and in 2022 raised £114,043, boosting site income. This year we also received an additional donation from Moto of £20,000 towards the benevolent fund for colleagues in need of relief. During the year Moto also donated £122,012 of income generated from Too Good To Go.
The CVC Foundation donated £10,000 to the charity as a ‘match fund’ grant, the Trustees allocated this funding to the Books to School Program.
We can report that the 2022 year end we have raised £1,011,454. The Trustees and I are very proud and grateful to everyone involved in helping us to achieve this, which in turn makes it possible for us to pledge some support to our National Charity Partners, Help for Heroes, Mind and SAMH. We donated £150k to Help for Heroes, £200k to Mind and £20k to SAMH from 2022 funds.
In 2022 Moto donated their carrier bag income of £211,548 to the Foundation. This income has enabled the foundation to donate £100k to The Woodland Trust and £50k to the Wetland and Wildfowl Trust (WWT) to carry out environmental projects in 2023.
Our charitable giving through financial grants has been made up of the Moto foundation Community Grant Scheme and our donation to our national charity of the year. The aim of our grant scheme is to help our local community partners with monetary grants to support specific projects. Moto has sites across the UK from Kinross in Scotland to Exeter in the south of England. There are over 5,000 people who work at Moto sites and the Community Grant scheme was established in order to give something back to these communities, of which Moto is such a big part. In 2022 we were able to award 110 grants donating a total of £86,490.
The charity continues to invest in the network of adopted schools around the UK. Our adopted school network forms a core part of our community activity and now supports 57 schools and the many challenges of running a school. Included in our network of schools are a small number of special needs schools. Our annual book programme has been running since 2006 and has now donated over 186,650 books into our schools’ literacy resources. In addition our schools were able to access our grant scheme. We actively run competitions engaging our children in writing stories and using their creative skills to win much needed resources for their schools in 2022 we received nearly 500 entries to our competition.
Overall in 2022 we helped 110 local organisations. The Trustees and I are very proud to have helped so many people in our communities and to see their projects completed with help from the charity.
3
DocuSign Envelope ID: 21B68A50-F767-44C0-AAF8-19485F40B217
## **MOTO FOUNDATION (FORMERLY KNOWN AS MOTO IN THE COMMUNITY) YEAR ENDED 31 DECEMBER 2022**
## **Report of the Trustees (Cont’d)**
The charity donated another £12,500 to the Costa Foundation, the donation is part of a 5 year plan to fund three new libraries in Ethiopia in this time. We continue to fund ten Greggs Foundation breakfast clubs with £20,000, and were delighted to present Macmillan with a cheque for £10,000. We have a new partner the Pret foundation who we supported with a grant of £2,400. Support was also given to the Red Cross Ukraine appeal led by Moto; £23,284 from the generosity of the general public. The collection was added to by the charity by £10,000 and Moto matched this with a further £10,000 enabling us to pass on the total donation of £43,284.
All this has only been possible because of the continued support of our Moto colleagues and the Friends of the Trust. I would like to thank everyone who has shown their dedication to the foundation by providing time, enthusiasm and passion for such a worthwhile cause.
As we move into 2023 as a charity, we continue our fundraising aim to achieve £10 million by 2025.
## **Review of activities and future developments**
The charity is reliant on donations collected at different Moto service stations, centrally organised events and donations by the member Moto and strategic income generators co-ordinated by the Foundation e.g. lotteries and customer facing environmental initiatives. Donations are reflected in the accounts in the year they are received.
The incoming resources used for the period are set out on page 9.
The Trustees did not anticipate that there will be any fundamental change in the development of the charity’s operations during the coming year but will be reviewing the charity taking into account the effect of it’s change of National Partner and new name. The Trustees also hope to recruit some new Trustees to support with their knowledge of Mental Health and Fundraising.
The principal risk to the charity is the ability to continue raising funds, we therefore have maintained a minimum of one year’s running costs in case of this eventuality.
## **Reserves policy**
The accumulated funds at 31 December 2022 were £358,432 of which £358,432 related to unrestricted funds. Cash reserves are to fund future contributions to support trust objectives.
One year’s running costs are kept in reserve.
## **Post balance sheet events**
The cost of living crisis may have an effect on the income generated in 2023.
## **Related Parties**
Moto Hospitality Ltd is a connected company.
4
DocuSign Envelope ID: 21B68A50-F767-44C0-AAF8-19485F40B217
## **MOTO FOUNDATION (FORMERLY KNOWN AS MOTO IN THE COMMUNITY) YEAR ENDED 31 DECEMBER 2022**
## **Report of the Trustees (Cont’d)**
## **Auditor**
The company’s auditor, Mercer & Hole, incorporated on 1 October 2022 to become Mercer & Hole LLP. The Trustees have consented to treating the incorporation of Mercer & Hole LLP as a continuation of the existing audit arrangement and in accordance with the company's articles, a resolution proposing that Mercer & Hole LLP be reappointed as auditor of the company will be put at a General Meeting.
## **Trustees’ responsibilities in relation to the financial statements**
The Trustees (who are also directors of the Foundation for the purposes of company law) are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the Trustees to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the Trustees are required to:
- Select suitable accounting policies and then apply them consistently;
- Observe the methods and principles in the Charities SORP 2019 (FRS 102);
- Make judgements and estimates that are reasonable and prudent;
- State whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;
- Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in operation.
The Trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006, the Charities Act 2011, the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
In so far as the Trustees are aware:
- There is no relevant audit information of which the charitable company’s auditor is unaware; and
- The Trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditor is aware of that information.
By order of the Trustees:
Louise Hughes Chair of Trustees Date: 23/08/2023
Samantha Peacock Company Secretary
> Date: 23/08/2023
5
DocuSign Envelope ID: 21B68A50-F767-44C0-AAF8-19485F40B217
## **MOTO FOUNDATION (FORMERLY KNOWN AS MOTO IN THE COMMUNITY) YEAR ENDED 31 DECEMBER 2022**
## **INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF MOTO IN THE COMMUNITY**
## **Opinion**
We have audited the financial statements of Moto Foundation (the ‘Charitable Company’) for the year ended 31 December 2022, which comprise the Statement of Financial Activities, the Balance Sheet, the Statement of Cash Flows and notes to the financial statements including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).
In our opinion the financial statements:
- give a true and fair view of the state of the charitable company’s affairs as at 31 December 2022, and of its incoming resources and application of resources, including its income and expenditure, 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 charitable 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 charitable 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 Trustees’ annual report, other than the financial statements and our auditor’s report thereon. The Trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial
statements or our knowledge obtained in the course of the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the 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.
6
DocuSign Envelope ID: 21B68A50-F767-44C0-AAF8-19485F40B217
## **MOTO FOUNDATION (FORMERLY KNOWN AS MOTO IN THE COMMUNITY) YEAR ENDED 31 DECEMBER 2022**
## **INDEPENDENT AUDITOR’S REPORT (CONTINUED)**
## **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 Trustees’ report (incorporating the directors’ report) for the financial year for which the financial statements are prepared is consistent with the financial statements; and
- the directors’ report has been prepared in accordance with applicable legal requirements.
## **Matters on which we are required to report by exception**
In the light of our knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the directors’ report.
We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 and the Charities Accounts (Scotland) Regulations 2006 require us to report to you if, in our opinion:
- adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
- the financial statements are not in agreement with the accounting records and returns; or
- certain disclosures of directors’ remuneration specified by law are not made; or
- we have not received all the information and explanations we require for our audit; or
- the Trustees were not entitled to prepare the financial statements in accordance with the small companies’ regime and take advantage of the small companies’ exemptions in preparing the directors’ report and from the requirement to prepare a strategic report.
## **Responsibilities of Trustees**
As explained more fully in the Trustees’ responsibilities statement set out on page 5, the Trustees (who are also the directors of the charitable company for the purposes of company law) 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 charitable 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 charitable company or to cease operations, or have no realistic alternative but to do so.
## **Auditor’s responsibilities for the audit of the financial statements**
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
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. The specific procedures for this engagement and the extent to which these are capable of detecting irregularities, including fraud is detailed below.
7
DocuSign Envelope ID: 21B68A50-F767-44C0-AAF8-19485F40B217
## **MOTO FOUNDATION (FORMERLY KNOWN AS MOTO IN THE COMMUNITY) YEAR ENDED 31 DECEMBER 2022**
## **INDEPENDENT AUDITOR’S REPORT (CONTINUED)**
## **Explanation as to what extent the audit was considered capable of detecting irregularities, including fraud**
We gained an understanding of the legal and regulatory framework applicable to the company and the industry in which it operates and considered the risk of acts by the company that were contrary to applicable laws and regulations, including fraud. These included, but were not limited to, the Companies Act 2006, Charities Act 2011, Charities SORP 2019 and tax legislation.
We evaluated management's incentives and opportunities for fraudulent manipulation of the financial statements and the financial report (including the risk of override of controls), and determined that the principal risks were related to posting inappropriate entries including journals to overstate revenue or understate expenditure and management bias in accounting estimates.
Audit procedures performed by the engagement team included:
- discussions with management, including considerations of known or suspected instances of noncompliance with laws and regulations and fraud;
- gaining an understanding of management's controls designed to prevent and detect irregularities; and
- identifying and testing journal entries.
Owing to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected some material misstatements in the financial statements, even though we have properly planned and performed our audit in accordance with auditing standards. For example, the further removed noncompliance with laws and regulations (irregularities) is from the events and transactions reflected in the financial statements, the less likely the inherently limited procedures required by auditing standards would identify it. In addition, as with any audit, there remained a higher risk of non-detection of irregularities, as these may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal controls. We are not responsible for preventing non- compliance and cannot be expected to detect non-compliance with all laws and regulations.
A further description of our responsibilities is available on the Financial Reporting Council’s website at: https:// www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.
## **Use of our report**
This report is made solely to the charitable company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006, and to the charitable company’s Trustees, as a body, in accordance with Regulation 10 of the Charities Accounts (Scotland) Regulations 2006. Our audit work has been undertaken so that we might state to the charitable company’s members and Trustees 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 charitable company and its members as a body, for our audit work, for this report, or for the opinions we have formed.
James Wooldridge MSci FCA Senior Statutory Auditor For and on behalf of Mercer & Hole LLP Chartered Accountants and Statutory Auditors Silbury Court 420 Silbury Boulevard Central Milton Keynes MK9 2AF
> Date: 1/9/2023
Mercer & Hole is eligible to act as an auditor in terms of section 1212 of the Companies Act 2006.
8
DocuSign Envelope ID: 21B68A50-F767-44C0-AAF8-19485F40B217
## **MOTO FOUNDATION (FORMERLY KNOWN AS MOTO IN THE COMMUNITY) YEAR ENDED 31 DECEMBER 2022**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2022 (INCLUDING INCOME AND EXPENDITURE ACCOUNT)**
|**Note**
**Income**
Donations and
legacies
Investment income
**Total income**
**Expenditure**
_Expenditure on_
_charitable activities:_
Charitable grants
and donations
**3**
Costs of projects
and campaigns
Other costs
**4**
**Total expenditure**
**Net expenditure**
**and net movement**
**in funds**
**Transfer between**
**funds**
Total funds brought
forward
**Total funds carried**
**forward**|**Total**
**Unrestricted**
**Funds**
**£**
563,206
84
**563,290**
298,240
220,169
76,906
**595,315**
**(32,025)**
(2,062)
392,519
**358,432**|**Total**
**Designated**
**Funds**
**£**
265,456
-
**265,456**
328,956
11,500
-
**340,456**
**(75,000)**
-
75,000
**-**|**Total**
**Restricted**
**Funds**
**£**
182,708
-
**182,708**
187,795
11,500
-
**199,295**
**(16,587)**
2,062
14,525
**-**|**Total**
**Funds**
**2022**
**£**
1,011,370
84
**1,011,454**
814,991
243,169
76,906
**1,135,066**
**(123,612)**
-
482,044
**358,432**|**Total**
**Funds**
**2021**
**£**
854,104
-|
|---|---|---|---|---|---|
||||||**854,104**|
||||||372,891
111,683
61,101|
||||||**545,675**|
||||||**308,429**
-
173,615|
||||||**482,044**|
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
The split of funds in the comparative year is in note 15 of the financial statements.
9
DocuSign Envelope ID: 21B68A50-F767-44C0-AAF8-19485F40B217
## **MOTO FOUNDATION (FORMERLY KNOWN AS MOTO IN THE COMMUNITY) YEAR ENDED 31 DECEMBER 2022**
## **BALANCE SHEET AS AT 31 DECEMBER 2022**
|**Note**
**Fixed Assets**
Charitable equipment
**7**
**Current Assets**
Debtors
**8**
Cash at bank and in hand
**9**
**Creditors: amounts falling due within one**
**year**
**10**
**Net current assets**
**Net assets**
**Funds:**
Unrestricted funds
**11/12**
Restricted funds
**11/12**
**Total charity funds**|**2022**
**£**
**£**
-
55,928
311,504
367,432
(9,000)
358,432
358,432
358,432
-
358,432|**2021**
**£**
**£**
-
97,471
535,443
632,914
(150,870)
482,044
482,044
467,519
14,525
482,044|**2021**
**£**
**£**
-
97,471
535,443
632,914
(150,870)
482,044
482,044
467,519
14,525
482,044|
|---|---|---|---|
|||||
||||482,044|
||||482,044|
||||467,519
14,525|
||||482,044|
The financial statements were approved by the Trustees on 2023 and were signed on its behalf by:
Louise Hughes
Chairman of Trustees
Samantha Peacock Company Secretary
## **Company number: 05510132**
The notes on pages 12 to 17 form part of these financial statements.
10
DocuSign Envelope ID: 21B68A50-F767-44C0-AAF8-19485F40B217
## **MOTO FOUNDATION (FORMERLY KNOWN AS MOTO IN THE COMMUNITY) YEAR ENDED 31 DECEMBER 2022**
## **STATEMENT OF CASH FLOW FOR THE YEAR ENDED 31 DECEMBER 2022**
|**Note**
**Cash (used) / generated by operating activities**
14
**Cash flows from investing activities**
Investment income
**Net cash from investing activities**
(Decrease) / Increase in cash and cash equivalents in the
year
Cash and cash equivalents at 1 January 2022
**Total cash and cash equivalents at 31 December 2022**|**2022**
**£**
(224,023)
84
84
(223,939)
535,443
311,504|**2021**
**£**
304,945|
|---|---|---|
|||-|
|||-|
|||304,945
230,498|
|||535,443|
11
DocuSign Envelope ID: 21B68A50-F767-44C0-AAF8-19485F40B217
## **MOTO FOUNDATION (FORMERLY KNOWN AS MOTO IN THE COMMUNITY) YEAR ENDED 31 DECEMBER 2022**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **1. Accounting policies**
## **Basis of preparation**
The charity constitutes a public benefit entity as defined by FRS102. The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice 2019 applicable to charities preparing their accounts in accordance with the Financial Reporting Standards applicable in the UK and Republic of Ireland (FRS 102), the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011, the Companies Act 2006 and UK Generally Accepted Accounting Practice.
The financial statements are prepared on a going concern basis under the historical cost convention. The financial statements are presented in sterling which is the functional currency of the charity and rounded to the nearest £.
The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.
## **Income**
## **Donations**
Income from site collections is included in income when received.
## **Gift Aid**
Gift Aid is accounted for on a receipts basis.
## **Interest receivable**
Gross Interest is included when receivable by the charity.
## **Expenditure**
Expenditure is included in the Statement of Financial Activities on an accruals basis, inclusive of any VAT which cannot be recovered.
## **Fund accounting**
General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.
Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.
Restricted funds comprise funds donated for specific purposes. The aim and use of each fund is set out in the notes.
Investment income and gains are allocated to the appropriate fund.
## **Going Concern**
At the time of approving the financial statements, the Trustees have a reasonable expectation that, the charity has adequate resources to continue in operational existence for the foreseeable future. Thus, the Trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
12
DocuSign Envelope ID: 21B68A50-F767-44C0-AAF8-19485F40B217
## **MOTO FOUNDATION (FORMERLY KNOWN AS MOTO IN THE COMMUNITY) YEAR ENDED 31 DECEMBER 2022**
## **NOTES TO THE FINANCIAL STATEMENTS (Cont’d)**
## **Cash at bank and in hand**
Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account
## **Tangible fixed assets**
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided at rates calculated to write off the cost or valuation less estimated residual value of each asset over its expected useful life as follows:
Charitable equipment
3 Years Straight-Line
## **2. Legal status of the charity**
The charity is a private company limited by guarantee and has no share capital. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1.
## **3. Analysis of expenditure on charitable grants and donations**
|**Expenditure on charitable grants and donations**
Help for Heroes donation in year
Help for Heroes Restricted & Designated
Fund Creditor
Mind and SAMH donations in the year
Benevolent grants
Independent grants
Community grants
Carrier bag projects|**2022**
**Total**
**£**
203,631
-
220,000
36,587
43,283
86,490
225,000
814,991|**2021**
**Total**
**£**
124,902
64,048
-
78,099
41,143
49,699
15,000|
|---|---|---|
|||372,891|
## **4. Analysis of expenditure**
|**Support costs**
General overheads
Governance costs – audit
Governance costs - accounts|**General**
**£**
66,961
9,345
600
76,906|**Restricted**
**£**
-
-
-
-|**2022**
**Total**
**£**
66,961
9,345
600
76,906|**2021**
**Total**
**£**
56,393
4,308
400|
|---|---|---|---|---|
|||||61,101|
13
DocuSign Envelope ID: 21B68A50-F767-44C0-AAF8-19485F40B217
## **MOTO FOUNDATION (FORMERLY KNOWN AS MOTO IN THE COMMUNITY) YEAR ENDED 31 DECEMBER 2022**
## **NOTES TO THE FINANCIAL STATEMENTS (Cont’d)**
## **5. Taxation**
The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.
## **6. Trustees’ renumeration and expenses**
There was no Trustees’ remuneration during the financial year. Expenditure of £nil (2021: £nil) was reimbursed to Trustees during the year.
## **7. Tangible fixed assets**
|**8. Debtors**
Amounts due from Pennies
Amounts due from Moto Hospitality
**9. Cash at bank and in hand**
Bank
**Cost**
As at 1 January 2022 and 31 December
2022
**Depreciation**
As at 1 January 2022 and 31 December
2022
**NBV**
As at 1 January 2022 and 31 December
2022|**2022**
**£**
19,630
36,298
55,928
**2022**
**£**
311,504
311,504
**Charity**
**Equipment**
**£**
58,498
58,498
-|**2021**
**£**
27,549
69,922
**2022**
**Total**
**£**
58,498
58,498
-|
|---|---|---|
|||97,471|
|||**2021**
**£**
535,443|
|||535,443|
14
DocuSign Envelope ID: 21B68A50-F767-44C0-AAF8-19485F40B217
## **MOTO FOUNDATION (FORMERLY KNOWN AS MOTO IN THE COMMUNITY) YEAR ENDED 31 DECEMBER 2022**
## **10. Creditors: amounts falling due within one year**
|**2022**
**£**
Grants payable
-
Accruals
9,000
9,000
**1. Reconciliation of accumulated funds**
**Unrestricted**
**General**
**Funds**
**Unrestricted**
**Designated**
**Funds**
**Restricted**
**Funds**
**£**
**£**
**£**
Balance at 1 January 2022
392,519
75,000
14,525
Movement in period
(32,025)
(75,000)
(16,587)
Transfer between funds
(2,062)
-
2,062
**Balance at**
**31 December 2022**
358,432
-
-|**2022**
**£**
Grants payable
-
Accruals
9,000
9,000
**1. Reconciliation of accumulated funds**
**Unrestricted**
**General**
**Funds**
**Unrestricted**
**Designated**
**Funds**
**Restricted**
**Funds**
**£**
**£**
**£**
Balance at 1 January 2022
392,519
75,000
14,525
Movement in period
(32,025)
(75,000)
(16,587)
Transfer between funds
(2,062)
-
2,062
**Balance at**
**31 December 2022**
358,432
-
-|**2021**
**£**
146,370
4,500|
|---|---|---|
|||150,870|
|||**Total**
**Funds**
**£**
482,044
(123,612)
-|
||358,432
-
-|358,432|
## **11. Reconciliation of accumulated funds**
## **Reconciliation of accumulated funds- previous year**
|Balance at 1 January 2021
Movement in period
Transfer between funds
**Balance at**
**31 December 2021**|**Unrestricted**
**General**
**Funds**
**Unrestricted**
**Designated**
**Funds**
**Restricted**
**Funds**
**Total**
**Funds**
**£**
**£**
**£**
**£**
173,615
-
-
173,615
293,904
-
14,525
308,429
(75,000)
75,000
-
-|
|---|---|
||392,519
75,000
14,525
482,044|
## **12. Analysis of net assets between funds**
|Fixed assets
Current assets
Creditors due within one year|**Unrestricted Funds**
**Restricted**
**Total**
**General**
**Designated**
**Funds**
**£**
**£**
**£**
**£**
-
-
-
-
367,432
-
-
367,432
(9,000)
-
-
(9,000)|
|---|---|
||358,432
-
-
358,432|
15
DocuSign Envelope ID: 21B68A50-F767-44C0-AAF8-19485F40B217
## **MOTO FOUNDATION (FORMERLY KNOWN AS MOTO IN THE COMMUNITY) YEAR ENDED 31 DECEMBER 2022**
## **NOTES TO THE FINANCIAL STATEMENTS (Cont’d)**
## **Analysis of net assets between funds- previous year**
|Fixed assets
Current assets
Creditors due within one year|**Unrestricted Funds**
**Restricted**
**Total**
**General**
**Designated**
**Funds**
**£**
**£**
**£**
**£**
-
-
-
-
397,019
157,322
78,573
632,914
(4,500)
(82,322)
(64,048)
(150,870)|
|---|---|
||392,519
75,000
14,525
482,044|
## **13. Related parties**
During the year £36,587 (2021: £78,099) was paid to Moto Hospitality staff, under the establishment of the Moto In The Community Benevolent Fund. Several of the Trustees are directors of Moto, however none of them benefit from Benevolent Fund grants.
During the year, the charity paid Moto Hospitality £ 60,701 (2021: £48,111) for administrator services. Moto Hospitality overcharged for administrator services during the year, resulting in an amount of £66,482 due to Moto Foundation at year end (2021: £69,923). As at the year end £nil (2021: £nil) was owed to Moto Hospitality.
## **14. Reconciliation of net movement in funds to net cash flow from operating activities**
|**Net movement in funds**
**Adjustments for:**
Deduct interest income classified
under investing
**Movement in working capital:**
Decrease/(increase) in debtors
Decrease)/Increase in creditors
**Movement in fixed assets:**
Adjustment for depreciation
**Net cash (used in)/from operating**
**activities**|**2022**
**£**
(123,612)
(84)
41,543
(141,870)
-
**(224,023)**|**2021**
**£**
308,429
-
(92,544)
88,710
350|
|---|---|---|
|||**304,945**|
16
DocuSign Envelope ID: 21B68A50-F767-44C0-AAF8-19485F40B217
## **MOTO FOUNDATION (FORMERLY KNOWN AS MOTO IN THE COMMUNITY) YEAR ENDED 31 DECEMBER 2022**
## **NOTES TO THE FINANCIAL STATEMENTS (Cont’d)**
## **15. Prior year statement of financial activity**
|**Income**
Donations and
legacies
Investment income
**Total income**
**Expenditure**
_Expenditure on_
_charitable activities:_
Charitable grants and
donations
Costs of projects and
campaigns
Other costs
**Total expenditure**
**Net expenditure and**
**net movement in**
**funds**
Total funds brought
forward
**Total funds carried**
**forward**|**Total**
**Unrestricted**
**Funds**
**£**
481,466
-
**481,466**
84,778
41,683
61,101
**187,562**
**293,904**
173,615
**467,519**|**Total**
**Designated**
**Funds**
**£**
142,322
-
**142,322**
107,322
35,000
-
**142,322**
**-**
-
**-**|**Total**
**Restricted**
**Funds**
**£**
230,316
-
**230,316**
180,791
35,000
-
**215,791**
**14,525**
-
**14,525**|**Total Funds**
**2021**
**£**
854,104
-|
|---|---|---|---|---|
|||||**854,104**|
|||||372,891
111,683
61,101|
|||||**545,675**|
|||||**308,429**
173,615|
|||||**482,044**|
17
DocuSign Envelope ID: 21B68A50-F767-44C0-AAF8-19485F40B217
**MOTO FOUNDATION (formerly known as MOTO IN THE COMMUNITY) (A company limited by guarantee)**
**REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022**
**Charity No: 1111147 Scottish Charity No: SC041488 Company No: 05510132**
DocuSign Envelope ID: 21B68A50-F767-44C0-AAF8-19485F40B217
## **MOTO FOUNDATION (FORMERLY KNOWN AS MOTO IN THE COMMUNITY) YEAR ENDED 31 DECEMBER 2022**
## **CONTENTS**
Pages
- 1 Legal and administrative information 2-5 Report of the Trustees 6-8 Independent Auditor’s Report 9 Statement of Financial Activities 10 Balance Sheet
- 11 Statement of Cash Flow
- 12-17 Notes forming part of the Financial Statements
DocuSign Envelope ID: 21B68A50-F767-44C0-AAF8-19485F40B217
## **MOTO FOUNDATION (FORMERLY KNOWN AS MOTO IN THE COMMUNITY) YEAR ENDED 31 DECEMBER 2022**
## **Legal and administrative information**
## **Constitution**
Moto Foundation is a company limited by guarantee and a registered charity governed by its memorandum and articles of association. Charity number: 1111147. Company number: 05510132. Scottish charity number: SC041488.
## **Directors and Trustees**
The directors of the charitable company (“the charity”) are its Trustees for the purpose of charity law and throughout this report are collectively referred to as the Trustees.
The Trustees serving during the year and since the year end were as follows:
L Hughes G M Latchem S Peacock (appointed 01/01/2022) C D Brodie (resigned 01/07/2023) S Rac K Clark (appointed 03/08/2022 and resigned 06/07/2023) J Vance (appointed 29/08/2022 and resigned 18/04/2023) J Donovan (appointed 20/04/2023) R OConnell (appointed 01/01/2023) A Procter (appointed 01/01/2023) Dan Horsley (resigned 20/10/2022) J Gunn (resigned 10/5/22) G Macdonald (resigned 21/04/2022) B Hewitt (resigned 20/10/2022)
## **Secretary**
S Peacock (Appointed: 01/05/2022)
## **Registered office**
Moto Hospitality Limited Head Office Toddington Service Area Junction 11/12 M1 Motorway Toddington Bedfordshire LU5 6HR
## **Registered Auditor**
James Wooldridge MSci FCA Mercer & Hole LLP Chartered Accountants Silbury Court 420 Silbury Boulevard Central Milton Keynes MK9 2AF
1
DocuSign Envelope ID: 21B68A50-F767-44C0-AAF8-19485F40B217
## **MOTO FOUNDATION (FORMERLY KNOWN AS MOTO IN THE COMMUNITY) YEAR ENDED 31 DECEMBER 2022**
## **Report of the Trustees**
The Trustees present their report together with the financial statements of the charity hereinafter known as the Foundation for the year ended 31 December 2022.
Legal and administrative information set out on page 1 forms part of this report. The financial statements comply with current statutory requirements, the memorandum and articles of association and the Statement of Recommended Practice – Accounting and reporting for charities.
## **Structure, Governance and Management**
The Trustees have full investment powers and authority for the company and investment decisions have been made in accordance with the Trustees wishes during the period.
The Trustees are appointed annually at the Annual General Meeting of the company by election. New Trustees are recommended by existing Trustees. Induction training is provided for all new Trustees, where appropriate, and all Trustees are encouraged to attend courses and conferences that would benefit them as Trustees.
Several of the Trustees are directors of Moto Hospitality Limited hereinafter known as “Moto”. Certain colleagues from Moto have received payments in the year from the Moto Foundation Benevolent Fund, as described below and in note 13.
The administrators of the charity are paid through a secondment arrangement with Moto Hospitality. The charity reimburses Moto for salary, national insurance and pension but not for accommodation, mobile phones, lap tops and other associated costs.
The Trustees have taken steps to identify the major risks to which the charity is exposed and systems have been established to mitigate those risks.
Caroline Campbell administers the charity on a day to day basis.
## **Objectives and Activities**
The Trustees confirm that they have referred to the guidance on public benefit contained in the Charity Commission’s general guidance on public benefit when reviewing the charity’s aims, objectives and future activities.
The objects of the charity are to advance all purposes charitable under the law of England and Wales in particular but not exclusively by:
providing grants to charities and organisations in the United Kingdom;
advancing the education of the public in particular in the conservation, protection and improvement of the physical and natural environment;
protecting and preserving life in particular through the promotion of, and education in, road safety;
promoting for general benefit of the local communities and their inhabitants, assistance to groups in organising and responding to identified problems and needs which affect such persons and by facilitating the provision of volunteers (drawn from the employees of Moto) to support such charitable projects for the benefit of such persons as the Trustees see fit from time to time; and through the establishment of the Moto Foundation Benevolent Fund, relieving those individuals working for Moto who are in need of relief as the Trustees determine from time to time.
The principal activity was the collection of charitable funds for the above objectives.
2
DocuSign Envelope ID: 21B68A50-F767-44C0-AAF8-19485F40B217
## **MOTO FOUNDATION (FORMERLY KNOWN AS MOTO IN THE COMMUNITY) YEAR ENDED 31 DECEMBER 2022**
## **Report of the Trustees (Cont’d)**
## **Achievements and Peformance**
The charity is reliant on donations collected at different Moto service stations, centrally organised events by the member Moto and strategic income generators co-ordinated by the Foundation e.g.customer facing environmental initiatives. Donations are reflected in the accounts in the year they are received.
2022 saw changes in the charity as reported in the 2021 report. We ended our relationship with Help for Heroes after a ten year commitment raising £3.25m for them in that time. Having held a colleague vote in 2021 for a new National Partner we changed to Mind (and SAMH in Scotland) from the 1st July 2022. We also took the opportunity at this time to update and rebrand Moto in the Community Trust to Moto Foundation. From 1st January 2022 to 30th June 2022 all dedicated events were for Help for Heroes with the transition to Mind/SAMH on the 1st July and thereafter all dedicated funds were for Mind/SAMH.
Moto continue with their commitment to our charity by allowing charity tin collection, in a safe way, to be kept next to tills. From December 2020 Moto incorporated the roll out of Pennies collections via credit card terminals, facilitating cashless donations; this income has been very welcomed and in 2022 raised £114,043, boosting site income. This year we also received an additional donation from Moto of £20,000 towards the benevolent fund for colleagues in need of relief. During the year Moto also donated £122,012 of income generated from Too Good To Go.
The CVC Foundation donated £10,000 to the charity as a ‘match fund’ grant, the Trustees allocated this funding to the Books to School Program.
We can report that the 2022 year end we have raised £1,011,454. The Trustees and I are very proud and grateful to everyone involved in helping us to achieve this, which in turn makes it possible for us to pledge some support to our National Charity Partners, Help for Heroes, Mind and SAMH. We donated £150k to Help for Heroes, £200k to Mind and £20k to SAMH from 2022 funds.
In 2022 Moto donated their carrier bag income of £211,548 to the Foundation. This income has enabled the foundation to donate £100k to The Woodland Trust and £50k to the Wetland and Wildfowl Trust (WWT) to carry out environmental projects in 2023.
Our charitable giving through financial grants has been made up of the Moto foundation Community Grant Scheme and our donation to our national charity of the year. The aim of our grant scheme is to help our local community partners with monetary grants to support specific projects. Moto has sites across the UK from Kinross in Scotland to Exeter in the south of England. There are over 5,000 people who work at Moto sites and the Community Grant scheme was established in order to give something back to these communities, of which Moto is such a big part. In 2022 we were able to award 110 grants donating a total of £86,490.
The charity continues to invest in the network of adopted schools around the UK. Our adopted school network forms a core part of our community activity and now supports 57 schools and the many challenges of running a school. Included in our network of schools are a small number of special needs schools. Our annual book programme has been running since 2006 and has now donated over 186,650 books into our schools’ literacy resources. In addition our schools were able to access our grant scheme. We actively run competitions engaging our children in writing stories and using their creative skills to win much needed resources for their schools in 2022 we received nearly 500 entries to our competition.
Overall in 2022 we helped 110 local organisations. The Trustees and I are very proud to have helped so many people in our communities and to see their projects completed with help from the charity.
3
DocuSign Envelope ID: 21B68A50-F767-44C0-AAF8-19485F40B217
## **MOTO FOUNDATION (FORMERLY KNOWN AS MOTO IN THE COMMUNITY) YEAR ENDED 31 DECEMBER 2022**
## **Report of the Trustees (Cont’d)**
The charity donated another £12,500 to the Costa Foundation, the donation is part of a 5 year plan to fund three new libraries in Ethiopia in this time. We continue to fund ten Greggs Foundation breakfast clubs with £20,000, and were delighted to present Macmillan with a cheque for £10,000. We have a new partner the Pret foundation who we supported with a grant of £2,400. Support was also given to the Red Cross Ukraine appeal led by Moto; £23,284 from the generosity of the general public. The collection was added to by the charity by £10,000 and Moto matched this with a further £10,000 enabling us to pass on the total donation of £43,284.
All this has only been possible because of the continued support of our Moto colleagues and the Friends of the Trust. I would like to thank everyone who has shown their dedication to the foundation by providing time, enthusiasm and passion for such a worthwhile cause.
As we move into 2023 as a charity, we continue our fundraising aim to achieve £10 million by 2025.
## **Review of activities and future developments**
The charity is reliant on donations collected at different Moto service stations, centrally organised events and donations by the member Moto and strategic income generators co-ordinated by the Foundation e.g. lotteries and customer facing environmental initiatives. Donations are reflected in the accounts in the year they are received.
The incoming resources used for the period are set out on page 9.
The Trustees did not anticipate that there will be any fundamental change in the development of the charity’s operations during the coming year but will be reviewing the charity taking into account the effect of it’s change of National Partner and new name. The Trustees also hope to recruit some new Trustees to support with their knowledge of Mental Health and Fundraising.
The principal risk to the charity is the ability to continue raising funds, we therefore have maintained a minimum of one year’s running costs in case of this eventuality.
## **Reserves policy**
The accumulated funds at 31 December 2022 were £358,432 of which £358,432 related to unrestricted funds. Cash reserves are to fund future contributions to support trust objectives.
One year’s running costs are kept in reserve.
## **Post balance sheet events**
The cost of living crisis may have an effect on the income generated in 2023.
## **Related Parties**
Moto Hospitality Ltd is a connected company.
4
DocuSign Envelope ID: 21B68A50-F767-44C0-AAF8-19485F40B217
## **MOTO FOUNDATION (FORMERLY KNOWN AS MOTO IN THE COMMUNITY) YEAR ENDED 31 DECEMBER 2022**
## **Report of the Trustees (Cont’d)**
## **Auditor**
The company’s auditor, Mercer & Hole, incorporated on 1 October 2022 to become Mercer & Hole LLP. The Trustees have consented to treating the incorporation of Mercer & Hole LLP as a continuation of the existing audit arrangement and in accordance with the company's articles, a resolution proposing that Mercer & Hole LLP be reappointed as auditor of the company will be put at a General Meeting.
## **Trustees’ responsibilities in relation to the financial statements**
The Trustees (who are also directors of the Foundation for the purposes of company law) are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the Trustees to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the Trustees are required to:
- Select suitable accounting policies and then apply them consistently;
- Observe the methods and principles in the Charities SORP 2019 (FRS 102);
- Make judgements and estimates that are reasonable and prudent;
- State whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;
- Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in operation.
The Trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006, the Charities Act 2011, the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
In so far as the Trustees are aware:
- There is no relevant audit information of which the charitable company’s auditor is unaware; and
- The Trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditor is aware of that information.
By order of the Trustees:
Louise Hughes Chair of Trustees Date: 23/08/2023
Samantha Peacock Company Secretary
> Date: 23/08/2023
5
DocuSign Envelope ID: 21B68A50-F767-44C0-AAF8-19485F40B217
## **MOTO FOUNDATION (FORMERLY KNOWN AS MOTO IN THE COMMUNITY) YEAR ENDED 31 DECEMBER 2022**
## **INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF MOTO IN THE COMMUNITY**
## **Opinion**
We have audited the financial statements of Moto Foundation (the ‘Charitable Company’) for the year ended 31 December 2022, which comprise the Statement of Financial Activities, the Balance Sheet, the Statement of Cash Flows and notes to the financial statements including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).
In our opinion the financial statements:
- give a true and fair view of the state of the charitable company’s affairs as at 31 December 2022, and of its incoming resources and application of resources, including its income and expenditure, 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 charitable 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 charitable 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 Trustees’ annual report, other than the financial statements and our auditor’s report thereon. The Trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial
statements or our knowledge obtained in the course of the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the 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.
6
DocuSign Envelope ID: 21B68A50-F767-44C0-AAF8-19485F40B217
## **MOTO FOUNDATION (FORMERLY KNOWN AS MOTO IN THE COMMUNITY) YEAR ENDED 31 DECEMBER 2022**
## **INDEPENDENT AUDITOR’S REPORT (CONTINUED)**
## **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 Trustees’ report (incorporating the directors’ report) for the financial year for which the financial statements are prepared is consistent with the financial statements; and
- the directors’ report has been prepared in accordance with applicable legal requirements.
## **Matters on which we are required to report by exception**
In the light of our knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the directors’ report.
We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 and the Charities Accounts (Scotland) Regulations 2006 require us to report to you if, in our opinion:
- adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
- the financial statements are not in agreement with the accounting records and returns; or
- certain disclosures of directors’ remuneration specified by law are not made; or
- we have not received all the information and explanations we require for our audit; or
- the Trustees were not entitled to prepare the financial statements in accordance with the small companies’ regime and take advantage of the small companies’ exemptions in preparing the directors’ report and from the requirement to prepare a strategic report.
## **Responsibilities of Trustees**
As explained more fully in the Trustees’ responsibilities statement set out on page 5, the Trustees (who are also the directors of the charitable company for the purposes of company law) 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 charitable 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 charitable company or to cease operations, or have no realistic alternative but to do so.
## **Auditor’s responsibilities for the audit of the financial statements**
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
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. The specific procedures for this engagement and the extent to which these are capable of detecting irregularities, including fraud is detailed below.
7
DocuSign Envelope ID: 21B68A50-F767-44C0-AAF8-19485F40B217
## **MOTO FOUNDATION (FORMERLY KNOWN AS MOTO IN THE COMMUNITY) YEAR ENDED 31 DECEMBER 2022**
## **INDEPENDENT AUDITOR’S REPORT (CONTINUED)**
## **Explanation as to what extent the audit was considered capable of detecting irregularities, including fraud**
We gained an understanding of the legal and regulatory framework applicable to the company and the industry in which it operates and considered the risk of acts by the company that were contrary to applicable laws and regulations, including fraud. These included, but were not limited to, the Companies Act 2006, Charities Act 2011, Charities SORP 2019 and tax legislation.
We evaluated management's incentives and opportunities for fraudulent manipulation of the financial statements and the financial report (including the risk of override of controls), and determined that the principal risks were related to posting inappropriate entries including journals to overstate revenue or understate expenditure and management bias in accounting estimates.
Audit procedures performed by the engagement team included:
- discussions with management, including considerations of known or suspected instances of noncompliance with laws and regulations and fraud;
- gaining an understanding of management's controls designed to prevent and detect irregularities; and
- identifying and testing journal entries.
Owing to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected some material misstatements in the financial statements, even though we have properly planned and performed our audit in accordance with auditing standards. For example, the further removed noncompliance with laws and regulations (irregularities) is from the events and transactions reflected in the financial statements, the less likely the inherently limited procedures required by auditing standards would identify it. In addition, as with any audit, there remained a higher risk of non-detection of irregularities, as these may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal controls. We are not responsible for preventing non- compliance and cannot be expected to detect non-compliance with all laws and regulations.
A further description of our responsibilities is available on the Financial Reporting Council’s website at: https:// www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.
## **Use of our report**
This report is made solely to the charitable company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006, and to the charitable company’s Trustees, as a body, in accordance with Regulation 10 of the Charities Accounts (Scotland) Regulations 2006. Our audit work has been undertaken so that we might state to the charitable company’s members and Trustees 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 charitable company and its members as a body, for our audit work, for this report, or for the opinions we have formed.
James Wooldridge MSci FCA Senior Statutory Auditor For and on behalf of Mercer & Hole LLP Chartered Accountants and Statutory Auditors Silbury Court 420 Silbury Boulevard Central Milton Keynes MK9 2AF
> Date: 1/9/2023
Mercer & Hole is eligible to act as an auditor in terms of section 1212 of the Companies Act 2006.
8
DocuSign Envelope ID: 21B68A50-F767-44C0-AAF8-19485F40B217
## **MOTO FOUNDATION (FORMERLY KNOWN AS MOTO IN THE COMMUNITY) YEAR ENDED 31 DECEMBER 2022**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2022 (INCLUDING INCOME AND EXPENDITURE ACCOUNT)**
|**Note**
**Income**
Donations and
legacies
Investment income
**Total income**
**Expenditure**
_Expenditure on_
_charitable activities:_
Charitable grants
and donations
**3**
Costs of projects
and campaigns
Other costs
**4**
**Total expenditure**
**Net expenditure**
**and net movement**
**in funds**
**Transfer between**
**funds**
Total funds brought
forward
**Total funds carried**
**forward**|**Total**
**Unrestricted**
**Funds**
**£**
563,206
84
**563,290**
298,240
220,169
76,906
**595,315**
**(32,025)**
(2,062)
392,519
**358,432**|**Total**
**Designated**
**Funds**
**£**
265,456
-
**265,456**
328,956
11,500
-
**340,456**
**(75,000)**
-
75,000
**-**|**Total**
**Restricted**
**Funds**
**£**
182,708
-
**182,708**
187,795
11,500
-
**199,295**
**(16,587)**
2,062
14,525
**-**|**Total**
**Funds**
**2022**
**£**
1,011,370
84
**1,011,454**
814,991
243,169
76,906
**1,135,066**
**(123,612)**
-
482,044
**358,432**|**Total**
**Funds**
**2021**
**£**
854,104
-|
|---|---|---|---|---|---|
||||||**854,104**|
||||||372,891
111,683
61,101|
||||||**545,675**|
||||||**308,429**
-
173,615|
||||||**482,044**|
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
The split of funds in the comparative year is in note 15 of the financial statements.
9
DocuSign Envelope ID: 21B68A50-F767-44C0-AAF8-19485F40B217
## **MOTO FOUNDATION (FORMERLY KNOWN AS MOTO IN THE COMMUNITY) YEAR ENDED 31 DECEMBER 2022**
## **BALANCE SHEET AS AT 31 DECEMBER 2022**
|**Note**
**Fixed Assets**
Charitable equipment
**7**
**Current Assets**
Debtors
**8**
Cash at bank and in hand
**9**
**Creditors: amounts falling due within one**
**year**
**10**
**Net current assets**
**Net assets**
**Funds:**
Unrestricted funds
**11/12**
Restricted funds
**11/12**
**Total charity funds**|**2022**
**£**
**£**
-
55,928
311,504
367,432
(9,000)
358,432
358,432
358,432
-
358,432|**2021**
**£**
**£**
-
97,471
535,443
632,914
(150,870)
482,044
482,044
467,519
14,525
482,044|**2021**
**£**
**£**
-
97,471
535,443
632,914
(150,870)
482,044
482,044
467,519
14,525
482,044|
|---|---|---|---|
|||||
||||482,044|
||||482,044|
||||467,519
14,525|
||||482,044|
The financial statements were approved by the Trustees on 2023 and were signed on its behalf by:
Louise Hughes
Chairman of Trustees
Samantha Peacock Company Secretary
## **Company number: 05510132**
The notes on pages 12 to 17 form part of these financial statements.
10
DocuSign Envelope ID: 21B68A50-F767-44C0-AAF8-19485F40B217
## **MOTO FOUNDATION (FORMERLY KNOWN AS MOTO IN THE COMMUNITY) YEAR ENDED 31 DECEMBER 2022**
## **STATEMENT OF CASH FLOW FOR THE YEAR ENDED 31 DECEMBER 2022**
|**Note**
**Cash (used) / generated by operating activities**
14
**Cash flows from investing activities**
Investment income
**Net cash from investing activities**
(Decrease) / Increase in cash and cash equivalents in the
year
Cash and cash equivalents at 1 January 2022
**Total cash and cash equivalents at 31 December 2022**|**2022**
**£**
(224,023)
84
84
(223,939)
535,443
311,504|**2021**
**£**
304,945|
|---|---|---|
|||-|
|||-|
|||304,945
230,498|
|||535,443|
11
DocuSign Envelope ID: 21B68A50-F767-44C0-AAF8-19485F40B217
## **MOTO FOUNDATION (FORMERLY KNOWN AS MOTO IN THE COMMUNITY) YEAR ENDED 31 DECEMBER 2022**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **1. Accounting policies**
## **Basis of preparation**
The charity constitutes a public benefit entity as defined by FRS102. The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice 2019 applicable to charities preparing their accounts in accordance with the Financial Reporting Standards applicable in the UK and Republic of Ireland (FRS 102), the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011, the Companies Act 2006 and UK Generally Accepted Accounting Practice.
The financial statements are prepared on a going concern basis under the historical cost convention. The financial statements are presented in sterling which is the functional currency of the charity and rounded to the nearest £.
The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.
## **Income**
## **Donations**
Income from site collections is included in income when received.
## **Gift Aid**
Gift Aid is accounted for on a receipts basis.
## **Interest receivable**
Gross Interest is included when receivable by the charity.
## **Expenditure**
Expenditure is included in the Statement of Financial Activities on an accruals basis, inclusive of any VAT which cannot be recovered.
## **Fund accounting**
General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.
Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.
Restricted funds comprise funds donated for specific purposes. The aim and use of each fund is set out in the notes.
Investment income and gains are allocated to the appropriate fund.
## **Going Concern**
At the time of approving the financial statements, the Trustees have a reasonable expectation that, the charity has adequate resources to continue in operational existence for the foreseeable future. Thus, the Trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
12
DocuSign Envelope ID: 21B68A50-F767-44C0-AAF8-19485F40B217
## **MOTO FOUNDATION (FORMERLY KNOWN AS MOTO IN THE COMMUNITY) YEAR ENDED 31 DECEMBER 2022**
## **NOTES TO THE FINANCIAL STATEMENTS (Cont’d)**
## **Cash at bank and in hand**
Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account
## **Tangible fixed assets**
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided at rates calculated to write off the cost or valuation less estimated residual value of each asset over its expected useful life as follows:
Charitable equipment
3 Years Straight-Line
## **2. Legal status of the charity**
The charity is a private company limited by guarantee and has no share capital. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1.
## **3. Analysis of expenditure on charitable grants and donations**
|**Expenditure on charitable grants and donations**
Help for Heroes donation in year
Help for Heroes Restricted & Designated
Fund Creditor
Mind and SAMH donations in the year
Benevolent grants
Independent grants
Community grants
Carrier bag projects|**2022**
**Total**
**£**
203,631
-
220,000
36,587
43,283
86,490
225,000
814,991|**2021**
**Total**
**£**
124,902
64,048
-
78,099
41,143
49,699
15,000|
|---|---|---|
|||372,891|
## **4. Analysis of expenditure**
|**Support costs**
General overheads
Governance costs – audit
Governance costs - accounts|**General**
**£**
66,961
9,345
600
76,906|**Restricted**
**£**
-
-
-
-|**2022**
**Total**
**£**
66,961
9,345
600
76,906|**2021**
**Total**
**£**
56,393
4,308
400|
|---|---|---|---|---|
|||||61,101|
13
DocuSign Envelope ID: 21B68A50-F767-44C0-AAF8-19485F40B217
## **MOTO FOUNDATION (FORMERLY KNOWN AS MOTO IN THE COMMUNITY) YEAR ENDED 31 DECEMBER 2022**
## **NOTES TO THE FINANCIAL STATEMENTS (Cont’d)**
## **5. Taxation**
The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.
## **6. Trustees’ renumeration and expenses**
There was no Trustees’ remuneration during the financial year. Expenditure of £nil (2021: £nil) was reimbursed to Trustees during the year.
## **7. Tangible fixed assets**
|**8. Debtors**
Amounts due from Pennies
Amounts due from Moto Hospitality
**9. Cash at bank and in hand**
Bank
**Cost**
As at 1 January 2022 and 31 December
2022
**Depreciation**
As at 1 January 2022 and 31 December
2022
**NBV**
As at 1 January 2022 and 31 December
2022|**2022**
**£**
19,630
36,298
55,928
**2022**
**£**
311,504
311,504
**Charity**
**Equipment**
**£**
58,498
58,498
-|**2021**
**£**
27,549
69,922
**2022**
**Total**
**£**
58,498
58,498
-|
|---|---|---|
|||97,471|
|||**2021**
**£**
535,443|
|||535,443|
14
DocuSign Envelope ID: 21B68A50-F767-44C0-AAF8-19485F40B217
## **MOTO FOUNDATION (FORMERLY KNOWN AS MOTO IN THE COMMUNITY) YEAR ENDED 31 DECEMBER 2022**
## **10. Creditors: amounts falling due within one year**
|**2022**
**£**
Grants payable
-
Accruals
9,000
9,000
**1. Reconciliation of accumulated funds**
**Unrestricted**
**General**
**Funds**
**Unrestricted**
**Designated**
**Funds**
**Restricted**
**Funds**
**£**
**£**
**£**
Balance at 1 January 2022
392,519
75,000
14,525
Movement in period
(32,025)
(75,000)
(16,587)
Transfer between funds
(2,062)
-
2,062
**Balance at**
**31 December 2022**
358,432
-
-|**2022**
**£**
Grants payable
-
Accruals
9,000
9,000
**1. Reconciliation of accumulated funds**
**Unrestricted**
**General**
**Funds**
**Unrestricted**
**Designated**
**Funds**
**Restricted**
**Funds**
**£**
**£**
**£**
Balance at 1 January 2022
392,519
75,000
14,525
Movement in period
(32,025)
(75,000)
(16,587)
Transfer between funds
(2,062)
-
2,062
**Balance at**
**31 December 2022**
358,432
-
-|**2021**
**£**
146,370
4,500|
|---|---|---|
|||150,870|
|||**Total**
**Funds**
**£**
482,044
(123,612)
-|
||358,432
-
-|358,432|
## **11. Reconciliation of accumulated funds**
## **Reconciliation of accumulated funds- previous year**
|Balance at 1 January 2021
Movement in period
Transfer between funds
**Balance at**
**31 December 2021**|**Unrestricted**
**General**
**Funds**
**Unrestricted**
**Designated**
**Funds**
**Restricted**
**Funds**
**Total**
**Funds**
**£**
**£**
**£**
**£**
173,615
-
-
173,615
293,904
-
14,525
308,429
(75,000)
75,000
-
-|
|---|---|
||392,519
75,000
14,525
482,044|
## **12. Analysis of net assets between funds**
|Fixed assets
Current assets
Creditors due within one year|**Unrestricted Funds**
**Restricted**
**Total**
**General**
**Designated**
**Funds**
**£**
**£**
**£**
**£**
-
-
-
-
367,432
-
-
367,432
(9,000)
-
-
(9,000)|
|---|---|
||358,432
-
-
358,432|
15
DocuSign Envelope ID: 21B68A50-F767-44C0-AAF8-19485F40B217
## **MOTO FOUNDATION (FORMERLY KNOWN AS MOTO IN THE COMMUNITY) YEAR ENDED 31 DECEMBER 2022**
## **NOTES TO THE FINANCIAL STATEMENTS (Cont’d)**
## **Analysis of net assets between funds- previous year**
|Fixed assets
Current assets
Creditors due within one year|**Unrestricted Funds**
**Restricted**
**Total**
**General**
**Designated**
**Funds**
**£**
**£**
**£**
**£**
-
-
-
-
397,019
157,322
78,573
632,914
(4,500)
(82,322)
(64,048)
(150,870)|
|---|---|
||392,519
75,000
14,525
482,044|
## **13. Related parties**
During the year £36,587 (2021: £78,099) was paid to Moto Hospitality staff, under the establishment of the Moto In The Community Benevolent Fund. Several of the Trustees are directors of Moto, however none of them benefit from Benevolent Fund grants.
During the year, the charity paid Moto Hospitality £ 60,701 (2021: £48,111) for administrator services. Moto Hospitality overcharged for administrator services during the year, resulting in an amount of £66,482 due to Moto Foundation at year end (2021: £69,923). As at the year end £nil (2021: £nil) was owed to Moto Hospitality.
## **14. Reconciliation of net movement in funds to net cash flow from operating activities**
|**Net movement in funds**
**Adjustments for:**
Deduct interest income classified
under investing
**Movement in working capital:**
Decrease/(increase) in debtors
Decrease)/Increase in creditors
**Movement in fixed assets:**
Adjustment for depreciation
**Net cash (used in)/from operating**
**activities**|**2022**
**£**
(123,612)
(84)
41,543
(141,870)
-
**(224,023)**|**2021**
**£**
308,429
-
(92,544)
88,710
350|
|---|---|---|
|||**304,945**|
16
DocuSign Envelope ID: 21B68A50-F767-44C0-AAF8-19485F40B217
## **MOTO FOUNDATION (FORMERLY KNOWN AS MOTO IN THE COMMUNITY) YEAR ENDED 31 DECEMBER 2022**
## **NOTES TO THE FINANCIAL STATEMENTS (Cont’d)**
## **15. Prior year statement of financial activity**
|**Income**
Donations and
legacies
Investment income
**Total income**
**Expenditure**
_Expenditure on_
_charitable activities:_
Charitable grants and
donations
Costs of projects and
campaigns
Other costs
**Total expenditure**
**Net expenditure and**
**net movement in**
**funds**
Total funds brought
forward
**Total funds carried**
**forward**|**Total**
**Unrestricted**
**Funds**
**£**
481,466
-
**481,466**
84,778
41,683
61,101
**187,562**
**293,904**
173,615
**467,519**|**Total**
**Designated**
**Funds**
**£**
142,322
-
**142,322**
107,322
35,000
-
**142,322**
**-**
-
**-**|**Total**
**Restricted**
**Funds**
**£**
230,316
-
**230,316**
180,791
35,000
-
**215,791**
**14,525**
-
**14,525**|**Total Funds**
**2021**
**£**
854,104
-|
|---|---|---|---|---|
|||||**854,104**|
|||||372,891
111,683
61,101|
|||||**545,675**|
|||||**308,429**
173,615|
|||||**482,044**|
17