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2025-08-31-accounts

Mojatu Foundation A Charitable Incorporated Organisation

Registered Charity Number 1167557

Trustees Annual Report and Financial Statements For The Year Ended 31 August 2025

Contents

Legal and Administrative Information .................................................................................. 1 Trustees' Annual Report 2024-2025 .................................................................................... 2 Objectives and Charitable Activities ................................................................................ 2 Public Benefit .................................................................................................................. 2 Achievements and Performance ..................................................................................... 3 Financial Review ............................................................................................................. 7 Reserves Policy ............................................................................................................... 8 Risk Management ........................................................................................................... 8 Going Concern ................................................................................................................ 8 Future Plans .................................................................................................................... 8 Structure, Governance, and Management ....................................................................... 9 Independent Examiner's Report ........................................................................................ 10 Statement of Financial Activities (SoFA) ........................................................................... 11 Balance Sheet ................................................................................................................... 12 Notes to the Accounts ....................................................................................................... 13

TAR & Financial Statements

Year Ended 31 August 2025

Mojatu Foundation

Legal and Administrative Information

Trustees

Rev Francis John Mwangi Waihenya Chair Penny Cooper Treasurer Desire Nhidza Secretary Consolata Agare Njoroge Mary Njeri Wambui

Charity Registered Number

1167557

Registered Office

Howitt Building Lenton Boulevard Nottingham NG7 2BG

Bank

The Co-operative Bank Plc Business Direct P O Box 250 Skelmersdale WN8 6WT

Accountants

Kimuhu & Wangare Accountants 61A Bridge Street Kington, Herefordshire HR5 3DJ

Independent Examiner

Samuel Epton Williams 88 Fonthill Road, Finsbury Park, London N4 3HT

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Year Ended 31 August 2025

Mojatu Foundation

Trustees' Annual Report 2024-2025

The trustees present their report with the unaudited financial statements of the charity for the year ended 31 August 2025.

The financial statements have been prepared in accordance with the accounting policies set out in Note 1 to the financial statements and comply with the charity's governing document, the Charities Act 2011 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)".

Objectives and Charitable Activities

The objects of the Mojatu Foundation are: Develop the capacity and skills of socially and economically disadvantaged groups in particular but not exclusively women, girls and young people of African and Caribbean communities in such a way that they are better able to identify, help and meet their needs and to participate more fully in the society by:

The trustees believe that the services that are offered to the public by Mojatu Foundation make available. access to the wider community and as such believe that the charity is of benefit to the whole community. The trustees have considered the Charity Commission’s guidance on public benefit, including the guidance 'public benefit: running a charity (PB2)'.

Public Benefit

When planning our activities for the year, the trustees have considered the Charity Commission's guidance on public benefit. Trustees are clear that there are identifiable benefits to the work that we do in supporting organisations across the refugee, migration and underrepresented sector, including:

Trustees are clear that these benefits:

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Mojatu Foundation

Achievements and Performance

Over the past year, Mojatu Foundation has continued to play a crucial role in shaping positive narratives around African and migrant communities in the UK. Despite the challenges faced, we have made significant strides in our service provision, even amidst increased demand, reduced funding, and the closure of community spaces.

This report highlights the impact of our efforts in our core services with a combination of quantitative data and qualitative stories.

1. Ending FGM

As the leading organisation tackling female genital mutilation (FGM) in Nottingham region, we continued to be the shining light. Our FGM work reached a historic milestone this year. Mojatu Foundation played a pivotal role in supporting the community during the UK’s first-ever conviction for conspiracy to commit FGM, a landmark case heard at Nottingham Crown Court in late 2024. This case sent a powerful message that the law protects girls both in the UK and abroad. Throughout the year, we supported 24 families directly, managed 18 individual referrals, and worked with 20+ community groups ensuring survivors and those at risk received culturally sensitive advocacy.

Service User Impact :

“The support from Mojatu was a lifeline during the trial; they didn’t just provide information; they provided the courage to stand up for our girls.” Community Member & FGM Survivor .

2. Girls & Women Services (including Social Integration)

In 2024-25, our services for girls and women achieved a major milestone in gender equity, with 54% of our total beneficiaries being female. Our 'Social Integration' programmes focused on providing a 'warm welcome' to newly arrived migrant and refugee women, helping them navigate UK systems while building local social networks. Through our specialised workshops, we empowered women to move from isolation to active community participation. A highlight of the year was our International Women’s Day campaign, 'Accelerate Action,' which focused on providing young women with high-level vocational mentors, resulting in a 15% increase in women from our programmes entering STEM-based training and employment.

Based on the project data for the " Bridging Voices: ESOL, Confidence & Community" and "Girls & Women Services " programmes carried out in 2024-2025, one of the beneficiaries said,

Service User Impact :

“The support from Mojatu was a lifeline. I arrived with no confidence and was afraid to even speak in public because of my English. Through the workshops and the 'warm welcome' space, I didn't just learn a language; I found a family. For the first time, I felt I had the courage to stand up, share my story, and believe that I belong in this community."

3. Training, Employment & Digital Inclusion

As a lead member of the Digital Inclusion Network , we have expanded our reach to address the widening digital divide exacerbated by the closure of local community spaces. In 2024-25 , our initiatives successfully reached 612 individuals with essential digital resources, including internet access, SIM cards, and hardware, a notable increase from the 544 reached in the previous period. We are proud to report that 842 learners successfully completed our diverse vocational curriculum, which includes ESOL (English for Speakers of Other Languages), health and wellbeing, and care work training.

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Our holistic support system further empowered 235 people to transition into meaningful employment, volunteering, or higher education pathways. This year of growth was capped by the Foundation receiving the " Best Gender Inclusivity & Diversity Training Provider " award in May 2024, recognising our specialised focus on minority and refugee communities.

Service User Impact :

" Before joining the Mojatu training programme, I felt completely locked out of the job market because I didn't understand the UK's digital systems. The instructors didn't just teach me how to use a computer; they gave me the confidence to apply for roles I thought were impossible for someone like me. Today, I am working in a local care home, and I finally feel I can provide for my family with dignity ." Programme Graduate, 2025

4. Health & Wellbeing Initiatives

Health and wellbeing remained a cornerstone of our community resilience strategy this year. Supported by a strategic grant from the African Health Policy Network (AHPN) , we significantly expanded our culturally tailored mental health outreach. This funding allowed us to move beyond standard interventions to develop a Community Tailored Mental Health First Aid course. This initiative, developed in collaboration with five partner charities, is CPD accredited in the UK, to ensure long-term sustainability and professional standards in community-led care.

We responded to a surge in mental health distress by facilitating peer-support circles and one-on-one wellbeing coaching for individuals facing displacement and isolation. Recognising that physical health is a prerequisite for mental stability, we provided nutritional support and meals to over 4,500 individuals an increase from previous years to ensure financial hardship did not lead to health decline. Our initiatives have successfully bridged the gap between statutory NHS services and the community, directly addressing the stigma surrounding mental health in diaspora groups.

Service User Impact :

" Before finding Mojatu, I felt completely invisible. The AHPN-supported sessions gave me a space where my culture was understood, not just my symptoms. I’ve gone from being unable to leave my house to now leading a small peer-support group of my own. They didn't just give me advice; they gave me my life back ." Mental Health Peer-Support Participant, 2025.

" The training to become a Mental Health First Aider has changed how I see my neighbours. I now have the tools to spot when someone is struggling and the confidence to offer real help. It has made our whole community feel safer and more connected ." Culturally Tailored Mental Health First Aid (CTMHFA) Trainee, 2024.

5. Community Media, Advocacy & Support

Our media platforms continue to serve as the vital "voice of the voiceless" for diaspora communities in the UK. This year, we achieved a 54% increase in our capacity to amplify lived experiences, successfully publishing 619 stories, a significant rise from the 444 published in 2023. Our reach has expanded to nearly 750,000 readers, with our newsletter following growing by 60% to 1,474 active subscribers. This growth was fuelled by the launch of a 12-month CPD-accredited Community Journalism qualification, which trained 26 individuals across four UK cities. This initiative has been instrumental in disseminating critical health information, celebrating African heritage, and fostering community dialogue on social justice. Our advocacy efforts also empowered 24 grassroots organisations to better engage with mainstream media.

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Mojatu Foundation

Service User Impact:

"Your investment in our community journalists is vital in empowering voices and fostering a more inclusive media landscape. The training and support will strengthen community bonds and promote a fairer society for all while emboldening our team in sharing their work using the messaging, fact-checking, and safeguarding resources offered." Local Small Community Media Group

6. Legal Services & Strategic Transition

Overview of the IAA Transition

A defining shift for our legal advocacy this year was the formal transition of our regulatory oversight from the OISC to the newly established Immigration Advice Authority (IAA) in January 2025. This provides a more robust framework to protect our clients from unregulated 'rogue' advisors. Mojatu Foundation is benefiting from this by recruiting and training more legal advisors, from 1 between 2021 and 2024 to the targeted 5 next financial year, 2024/25.

Impact on Windrush Scandal Survivors & Home Office Partnership

The transition has been vital for our work with Windrush survivors, helping restore trust for over 30 individuals this year. In June 2025, the Foundation successfully secured a strategic grant from the Home Office to support the Windrush Compensation Advocacy Support Fund. Although this project is in its infancy for this reporting period (June–August 2025), we have already facilitated four community engagement sessions, reaching 14 potential applicants including:

We look forward to scaling this impact throughout the 2025/26 financial year.

7. International Projects

Our international reach continues to transform lives through strategic partnerships in Kenya. In 202425, we supported 203 students, including 107 university-level scholars pursuing diverse degrees from Engineering to Tourism. We are proud to report a 100% high school graduation rate and a 99% student retention rate, far exceeding regional averages.

A major achievement this year was addressing the critical issue of food security as a foundation for education. With the support of the Souter Charitable Trust, we successfully implemented a communityled school feeding programme in Laikipia County. This initiative ensured that students had the nutritional support necessary to focus on their studies, directly contributing to our high retention and performance rates.

Furthermore, we continued bridging the " Digital Divide " through our partnership with Techlit Africa, which saw the launch of 10 new computer labs. These facilities have already empowered over 5,000 students with essential digital literacy and STEM skills. Our international work is not just about financial sponsorship; it is about creating a global network of mentorship that turns scholarship recipients into local changemakers.

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Service User Impact:

" The school feeding programme has changed everything. Before, many of us would struggle to stay in class because we were too hungry to think. Now, we have the energy to learn and use the new computer labs to connect with the world. Mojatu didn't just give us books; they made sure we were healthy enough to read them ." Scholarship Recipient, Laikipia County, 2025.

8. Our Impact: Empowering Communities & Cultivating Future Changemakers

Mojatu Foundation’s impact extends from our headquarters in Nottingham to London and across England, reaching as far as our international projects in Africa. Our work is built on the belief that local action creates global change. This year, our impact has been significantly amplified through two key pillars: Academic Partnerships and Community Volunteering .

8.1 Academic Partnerships: From Theory to Social Justice

Our collaboration with local higher education institutions is a cornerstone of our sustainability, providing a 'win-win' for the students, institutions, the community and Mojatu. This year, we hosted 18 students and interns (13 from the University of Nottingham and 5 from Nottingham Trent University). These students integrated into our core teams, contributing to FGM research, community media, and digital inclusion projects.

"The placements at Mojatu Foundation offer our students far more than just work experience; they provide a profound immersion into community grassroots social justice. By working on complex and topical issues such as FGM advocacy and migrant integration, students bridge the gap between academic theory and realworld impact. I am extremely proud of how many of our recent student interns are using their experience to making a real difference in early Graduate Jobs and becoming the changemakers of the future." Steve Vaccarini, Faculty Placements Manager at University of Nottingham, notes the unique value of this partnership.

A prime example of student placement is Erin O’Donoghue, a Maths and Economics student whose journey with Mojatu defines this synergy.

"Mojatu Foundation is more than a placement provider; it is a launchpad for future leaders. I started as an intern researching education resources and ended up as a Training Manager. It was one of the best experiences of my life, allowing me to bridge the gap between my Economics degree and real-world social justice." Erin O’Donoghue, University of Nottingham Placement Student.

8.2 The Power of Volunteering

The Foundation is powered by the lived experience of 44 community volunteers. These individuals, many of whom are survivors of FGM, have navigated the UK asylum system, or/and may have experienced mental health issues, provide culturally sensitive advocacy that mainstream services often cannot reach.

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8.3 International Reach & Sustainability

Though our international work accounts for less than 10% of our work and resources, our impact has been huge among smaller organisations and community groups in Kenya, Somaliland, Gambia and Congo (Democratic Republic). We have enabled 15 organisations in these countries to support local communities in education, advocacy, mental health and wellbeing and in tackling FGM and Gender Based Violence. By supporting 203 students in Kenya, we are not just providing academic capacity, but we are building a global network of alumni who are now entering professional sectors such as IT, Media, and Public Health, equipped to lead their own communities out of poverty.

Financial Review

During the year ended 31 August 2025, Mojatu Foundation operated in a more constrained funding environment while continuing to deliver its charitable activities and support its beneficiaries. Total incoming resources were £196,900.25 (2024: £249,273.47), comprising £5,391.25 from donations and legacies and £191,509.00 from charitable activities. The reduction in income compared with the prior year was mainly due to lower grant funding, although the charity continued to secure both unrestricted and restricted income.

Total expenditure for the year was £236,605.62 (2024: £195,211.00). This included £2,372.00 on raising funds and £234,233.62 on charitable activities. This resulted in a net expenditure of £39,705.37 for the year, compared with a net income of £54,062.47 in 2024. The trustees note that this reflects both the lower income base and the continued delivery of the charity’s programmes and core operations.

At the year end, total funds stood at £65,597.63 (2024: £105,303.00). This comprised £47,785.46 in unrestricted funds and £17,812.17 in restricted income funds. Cash at bank and in hand was £18,077.37, with debtors of £95,708.26 and creditors (including deferred income) due within one year of £48,188.00. The trustees consider the charity’s financial position to remain stable, while recognising the need to maintain prudent control over expenditure and to diversify income sources.

The trustees will continue to monitor income levels, reserves, and commitments closely, and will seek to ensure that the charity remains financially sustainable while delivering its objectives effectively.

The trustees have appointed Samuel E. Williams (MBA, FCA, CTA, FCIE) as the Independent Examiner for the period. Their report on the accounts for the year ended 31 August 2025 is included on page 9.

Statement of trustees' responsibilities in relation to the financial statements

The trustees 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).

Charity 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 charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to:

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The trustees are responsible for keeping proper accounting records that are sufficient to show and explain the charity’s transactions and disclose with reasonable accuracy at any time the financial position of the charity. This enables the trustees to ensure that the financial statements comply with the Charities Act 2011, the charity’s governing document and the provisions of the trust deed, where applicable.

The trustees are also responsible for safeguarding the assets of the charity and for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Reserves Policy

The trustees reviewed the organisation’s reserves policy and decided to aim to have sufficient unrestricted reserves to cover our budgeted operating costs for a period of three to six months. On 31 August 2025, the unrestricted free reserve balance was £47,785.46. This compares to £89,377 on 31 August 2024.

While the total reserve balance decreased this year due to the planned delivery of core activities in a constrained funding environment, the current balance of £47,785.46 represents approximately three months of cover for our annual expenditure of average £216,000 per year (based on 2024 & 2025 average expenditure figure). This position continues to meet our target of maintaining at least three months of operating costs.

We have plans to invest in our fundraising efforts and diversify our income streams to build a sustainable organisation able to meet the continued demand for our services.

Risk Management

The trustees actively review the major risks which face the charity on a regular basis, with a Risk Assessment report available online and reviewed at every Trustee meeting. Appropriate controls and procedures are in place to mitigate the risks that have been identified, and they are regularly monitored by the Finance Committee and senior staff.

Going Concern

The trustees have considered the charity’s financial position, reserves, current commitments and forecast cash flows for the foreseeable future. While acknowledging the continuing uncertainty in the funding environment, the trustees believe that the charity remains able to meet its liabilities as they fall due and to continue its activities for the foreseeable future. For this reason, the financial statements have been prepared on the going concern basis.

The trustees have reviewed the assumptions underlying the charity’s forecasts and are satisfied that these are reasonable. However, as with any organisation dependent on future income, there can be no absolute certainty in respect of future funding. The trustees therefore continue to monitor income, expenditure and reserves closely and will take appropriate action if circumstances change.

Future Plans

To support the charity’s long-term sustainability and the continued application of the going concern basis, the trustees will focus on diversifying income streams, strengthening relationships with funders and donors, and developing longer-term funding opportunities. The charity will continue to monitor cash flow, reserves and expenditure closely, ensuring that commitments are aligned with available resources and that financial controls remain robust. Trustees will also review the delivery of activities to ensure they remain costeffective, impactful and consistent with the charity’s objectives. In addition, efforts will be made to maintain prudent reserve levels and to respond promptly to changes in the funding environment, so that the charity remains financially resilient and able to continue its operations.

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Structure, Governance, and Management

Mojatu Foundation is constituted as a charitable incorporated organisation, and its governing document is a written constitution dated 08 June 2016. We currently have five trustees as board members as outlined in the Legal and Administrative Information section above.

The trustees are appointed by the charity trustees and are recruited with regard to their knowledge, skills and experience, including lived experience of migration. The Trustees are appointed for a three-year term with the option to extend for a second term. In April, three trustees stepped down after having served two terms and we welcomed two new trustees to our board.

80% of our trustees have lived experience of migration. New trustees receive a thorough induction to the organisation including a Trustee Handbook. The board of trustees meets four times a year, plus a strategy away day. There are two sub committees: Finance and Fundraising, and Projects Implementation.

We are also guided through two steering groups (FGM Steering Group and Skills & Employability Steering Group) made up of eight individuals each from our service users and communities. These individuals have different lived experiences as a migrant and/or minority in the UK and seeking to better their lives. Many have lived experience of being stuck in the asylum system for over ten years, long-time unemployed, skills conversion seeking to get back into work and underrepresented groups. It reflects the diversity of refugees and migrant communities in the UK, including families, LGBTQ+ individuals, and people from various religious backgrounds. They played a key role in shaping our strategy and continue to support our day-today operations based on their availability. Their contributions range from reviewing proposals, feedback on projects, community engagement and even sitting on interview panels.

Mojatu Foundation is administered by the Projects Manager, Dr. K. Ndwiga, based on the strategic direction set by the trustees. The chair and safeguarding lead trustee also provide support to the Projects Manager as and when required. Accountability Europe provide book-keeping and accounting services to the charity.

We have the relevant policies and procedures in place and update the various handbooks and induction packs (Volunteers, Staff, Trustees and Partnership) annually or as required. They include our Code of Conduct for trustees and other team members and details of the relevant policies and guidelines.

Signed on behalf of the charity's trustees.

Bishop Dr F.J.M. Waihenya

Trustee (Chair) 14[th] May 2026

Penny Cooper

Trustee (Treasurer) 14[th] May 2026

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Independent Examiner's Report

For the year ended 31 August 2025

I report to the trustees on my examination of the accounts of Mojatu Foundation (the CIO) for the year ended 31 August 2025.

Responsibilities and basis of report

As the charity trustees of the CIO, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’). The trustees consider that an audit is not required for this year under section 144(2) of the Act and that an independent examination is needed.

This report is made solely to the trustees as a body, in accordance with the Charities Act 2011. My examination has been undertaken so that I might state to the trustees those matters I am required to state to them in an independent examiner’s report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the trustees as a body, for my examination, for this report, or for the opinions I have formed.

I report in respect of my examination of the CIO’s accounts carried out under section 145 of the 2011 Act. In carrying out my examination, I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner’s statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. Accounting records were not kept in respect of the CIO as required by section 130 of the Act; or

  2. The accounts do not accord with those records; or

  3. The accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not considered part of an independent examination; or

  4. The accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Date: 22[nd] April 2026

Samuel E. Williams MBA, FCA, CTA, FCIE

88 Fonthill Road, Finsbury Park, London N4 3HT

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Statement of Financial Activities (SoFA)

Notes
INCOME AND ENDOWMENTS
FROM:
Donations and legacies
2
Charitable activities
3
Total Income
EXPENDITURE ON:
Raising Funds
4
Charitable activities
5
Other
Total Expenditure
Net income / (expenditure)
Transfers between funds
13
Net movement in funds
RECONCILIATION OF FUNDS:
Total funds brought forward
13
Total funds carried forward
13		 Unrestricted
Restricted
2025
2024
£
£
£
£
5,391.25
0.00
5,391.25
0.00
17,830.00
173,679.00
191,509.00
249,273.00
23,221.25
173,679.00
196,900.25
249,273.00
628.00
1,744.00
2,372.00
3,134.00
74,136.55
160,097.07
234,233.62
189,408.81
0.00
0.00
0.00
2,668.19
74,764.55
161,841.07
236,605.62
195,211.00
(51,543.30)
11,837.93
(39,705.37)
54,062.00
0.00
0.00
0.00
0.00
(51,543.30)
11,837.93
(39,705.37)
54,062.00
99,328.76
5,974.24
105,303.00
51,241.00
47,785.46
17,812.17
65,597.63
105,303.00

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Mojatu Foundation

Balance Sheet

As At 31 August 2025

Recommended categories by activity
Notes
Current Assets
Debtors
10
Cash at bank and in hand
11
Total Current Assets
Creditors: Amounts falling due within one year
12
Net Current Assets/(Liabilities)
Total Assets Less Current Liabilities
Total Net Assets or Liabilities		 Unrestricted
Restricted
2025
2024
£
£
£
£
88,208.26
7,500.00
95,708.26
79,555.03
9,008.20
9,069.17
18,077.37
30,761.70
97,216.46
16,569.17
113,785.63
110,316.73
48,188.00
0.00
48,188.00
5,253.00
49,028.46
16,569.17
65,597.63
105,063.73
49,028.46
16,569.17
65,597.63
105,063.73
49,028.46
16,569.17
65,597.63
105,063.73

The attached notes form an integral part of these financial statement

The financial statements were approved by the Board on 14th May 2026 and signed on its behalf by:

Bishop Dr F.J.M. Waihenya

Trustee (Chair) Date: 14[th] May 2026

Penny Cooper

Trustee (Treasurer) Date: 14[th] May 2026

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Notes to the Accounts

1. Accounting Policies

1.1 Basis of preparation

The accounts (financial statements) have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The financial statements have been prepared in accordance with:

The charity constitutes a public benefit entity as defined by FRS 102.

1.2 Going concern

The Trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus, they continue to adopt the going concern basis of accounting in preparing the accounts.

1.3 Income recognition

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received, and the amount can be measured reliably.

1.4 Donated Services and Facilities

Donated professional services and facilities are recognized as income and expenditure at their fair value where the effect is material. This is the amount the charity would have been willing to pay on the open market.

1.5 Volunteers

In accordance with the Charities SORP (FRS 102), the value of time contributed by volunteers is not recognised in the Statement of Financial Activities. However, the charity benefits significantly from the support of community volunteers and organisations plus interns from local universities and education institutions. Further details are provided in the Trustees’ Annual Report above.

1.6 Investments: Gains and Losses

All gains and losses are taken to the Statement of Financial Activities as they arise. Realised gains and losses on investments are calculated as the difference between sales proceeds and their opening carrying value (or purchase value if acquired during the year). Unrealised gains and losses are calculated as the difference between the market value at the year-end and their carrying value.

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1.7 Expenditure recognition

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Expenditure is reported gross of irrecoverable VAT.

1.8 Financial Instruments (Assets & Liabilities/ Debtors & Creditors)

1.9 Fund accounting

1.10 Taxation

The charity is a registered Charitable Incorporated Organisation (CIO) and is exempt from taxation on its income and gains to the extent that they are applied to its charitable objects.

1.11 Pension Costs

The charity operates a defined contribution pension scheme. Contributions are recognised in the Statement of Financial Activities in the period to which they relate. The assets of the scheme are held separately from those of the charity in an independently administered fund.

1.12 Research and Development

Expenditure on research and development is written off to the Statement of Financial Activities in the year in which it is incurred. This includes costs associated with social research or community pilot programmes where these do not meet the criteria for capitalisation as an intangible asset.

2. Income from Donations and Legacies

Analysis
Individual Donations
Community Fundraising & Events
Gift Aid Reclaimed
Legacies		 Unrestricted
Restricted
2025
2024
£
£
£
£
5,391.25
-
5,391.25
-
-
-
0.00
-
-
-
0.00
-
-
-
0.00
-
5,391.25
0.00
5,391.25
0.00

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3. Income from Charitable Activities

Analysis
Main Grants (TNL)
Other Grants
Sale of service
Total		 Unrestricted
Restricted
2025
2024
£
£
£
£
-
71,892.00
71,892.00
110,281.33
2,500.00
101,787.00
104,287.00
87,050.53
15,330.00
-
15,330.00
26,379.00
17,830.00
173,679.00
191,509.00
223,710.86

4. Expenditure on Raising Funds

Analysis
Funding & Sustainability Lead
Total		 Unrestricted
Restricted
2025
2024
£
£
£
£
628.00
1,744.00
2,372.00
3,134.00
628.00
1,744.00
2,372.00
3,134.00

5. Expenditure on Charitable Activities

Unrestricted Restricted 2025 2024
Direct Project Costs: £ £ £ £
Advertising and marketing 1,250.00 7,107.00 8,357.00 9,328.00
Software & Online resources 167.85 2,790.69 2,958.54 3,262.00
Staff costs (Note 6) 9,693.00 81,295.94 90,988.94 85,974.81
Subcontractor Costs 280.00 5,704.00 5,984.00 6,751.00
General Project/Designated
Spend		 56,946.36 15,530.00 72,476.36 23,784.00
Support & Governance Costs
(Note 7)		 5,019.34 27,002.85 32,022.19 6,259.00
Volunteers & Staff development 780.00 20,666.59 21,446.59 54,050.00
Total 74,136.55 160,097.07 234,233.62 189,408.81

6. Expenditure on Staff Costs

Analysis
Salaries and wages
Social security costs (Employer's
NIC)
Pension costs (Employer
contributions)
Total		 Unrestricted
Restricted
2025
2024
£
£
£
£
7,854.60
78,577.34
86,431.94
300.00
718.60
1,018.60
1,538.40
2,000.00
3,538.40
9,693.00
81,295.94
90,988.94
85,974.81

The average headcount during the year was 12. No employee received benefits over £60,000.

15

TAR & Financial Statements

Year Ended 31 August 2025

Mojatu Foundation

7. Other Expenditure

Support Costs:
Rent including utilities & rates
Charity (Office) Running Cost
Support Costs (General)
Bank charges
Governance Costs:
Independent Examiner’s Fee
Legal / Professional fees
Total		 Unrestricted
Restricted
2025
2024
£
£
£
£
700.00
14,300.00
15,000.00
11,037.00
1,045.84
1,910.25
2,956.09
3,611.00
2,617.10
7,372.60
9,989.70
6,259.00
0.00
0.00
0.00
53.00
250.00
500.00
750.00
0.00
406.40
2,920.00
3,326.40
9,083.00
5,019.34
27,002.85
32,022.19
30,043.00

8. Trustee Remuneration and Expenses

No trustees received any remuneration or other benefits from an employment with the charity during the year. No trustee expenses were reimbursed.

9. Related Party Transactions

There were no related party transactions during the reporting period.

10. Debtors

Debtors Name Unrestricted Restricted 2025 2025
£ £
Trade debtors (AI Partnership
Projects)		 67,828.26 0.00 67,828.26 56,255.03
Grants Receivable (Accrued
Income)		 11,511.67 7,500.00 19,011.67
Other debtors 8,868.33 0 8,868.33 23,300.00
Total 88,208.26 7,500.00 95,708.26 79,555.03

11. Cash at bank and in hand

Cash Details Unrestricted Restricted 2025 2024
£ £
Cash at bank and on hand 9,008.20 9,069.17 18,077.37 30,761.70
Total 9,008.20 9,069.17 18,077.37 30,761.70

16

TAR & Financial Statements

Year Ended 31 August 2025

Mojatu Foundation

12. Creditors (Amounts falling due within one year)

Creditors Name 2025 2024
£ £
Trade Creditors 450.00 1,637.15
Taxation and social security 0.00 865.85
Accruals (Partnership Projects: RW,
UWG & FMB)		 15,530.00 2,750.00
Deferred Income (See breakdown
below)		 28,196.33 0.00
Total 44,176.33 5,253.00

Deferred income represents grant funding received in advance for service delivery occurring after 31 August 2025 (e.g., Home Office Windrush, AHPN, Nottingham City Council).

13. Charity funds:

13.1 Details of material funds held and movements during the CURRENT reporting period (2025)

Fund names
Unrestricted Funds (incl. General)
Restricted Funds
Total		 Bal B/F
Income
Expenditure
Bal C/F
£
£
£
£
99,328.76
23,221.25
-74,764.55
47,785.46
5,974.24
173,679.00
-161,841.07
17,812.17
105,303.00
196,900.25
-236,605.62
65,597.63

13.2 Details of material funds held and movements during the PREVIOUS reporting period (2024)

Fund names
Unrestricted Funds (incl. General)
Restricted Funds
Total		 Bal B/F
Income
Expenditure
Bal C/F
£
£
£
£
55,619.93
74,608.30
-30,899.47
99,328.76
6,213.51
174,665.17
-174,904.44
5,974.24
61,833.44
249,273.47
-205,803.91
105,303.00

14. Analysis of Net Assets between Funds

Unrestricted Restricted 2025
£ £ £
Cash at bank and in hand 9,008.20 9,069.17 18,077.37
Debtors (Current Assets) 88,208.26 7,500.00 95,708.26
Creditors (Current Liabilities) (48,188.00) 0.00 (48,188.00)
Inter-fund balances (1,243.00) 1,243.00 0.00
Total Net Assets 47,785.46 17,812.17 65,597.63

17