Trustees’ Annual Report for the period
From 16 April 2024 To 15 April 2025
Charity name: The MOMENTS Project
Charity registration number: 1183007
Objectives and Activities
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SORP reference
Summary of the purposes of Para 1.17 To relieve sickness and to preserve the
the charity as set out in its health of patients of Atsede and Indie’s
governing document Clinic at Gubrye, Ethiopia by providing
or assisting in the provision of
equipment, facilities and/or services to
the Clinic not normally provided by the
statutory authorities in Ethiopia
Summary of the main Para 1.17 and The Trustees of the charity are all
activities in relation to those 1.19 volunteers
purposes for the public and do not receive any material benefit
benefit, in particular, the from their work on behalf of the Charity.
activities, projects or
services identified in the The charity has an agreement with the
accounts. Directors of the Clinic. Under the
agreement, the Clinic Directors submit
six monthly requests (if needed) for
equipment (or ad hoc in an emergency
situation) which is considered by the
Trustees. Provided funds are available
the Trustees agree funding for the
purchase of equipment, facilities
and/or other services. The purchases
are intended to improve the services
offered by the Clinic for the public
benefit of the people of Gubrye and
Statement confirming Para 1.18 The Trustees have understood di ill
whether the trustees have and have had regard to guidance issued
had regard to the guidance by the Charity Commission on public
issued by the Charity benefit.
Commission on public
benefit
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Additional information (optional) You may choose to include further statements where relevant about:
| SORP reference | ||
|---|---|---|
Policy on grant making |
Para 1.38 | The charity agreed that the main fundraising activities would take the form of applications to grant making bodies. |
| Policy on social investment including program related investment |
Para 1.38 | |
|---|---|---|
| Contribution made by volunteers |
Para 1.38 | All the Trustees are volunteers and give their time freely and willingly to the Charity. |
| Other | The Trustees promote the work of the Clinic via social media in order to provide information about the work of the Clinic to supporters. |
Achievements and Performance
| SORP reference | ||
|---|---|---|
| Summary of the main achievements of the charity, identifying the difference the charity’s work has made to the circumstances of its beneficiaries and any wider benefits to society as a whole. |
Para 1.20 | There was little activity during the year as no requests for equipment were made by the Clinic and no applications for grants made. |
Additional information (optional) You may choose to include further statements where relevant about:
| Achievements against objectives set |
Para 1.41 |
|---|---|
Performance of fundraising activities against objectives set |
Para 1.41 | |
|---|---|---|
| Investment performance against objectives |
Para 1.41 | |
| Other |
Financial Review
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Review of the charity’s Para 1.21 Please see separate financial report
financial position at the end
of the period
Statement explaining the Para 1.22 Please see separate financial report
policy for holding reserves
stating why they are held
Amount of reserves held Para 1.22 The Trustees have agreed to maintain
the funds held in the UK to a level
whereby the charity could support the
Clinic with funding for the health and
well being of patients and their families
in cases of emergency ie civil war or
instability impacting food availability
Reasons for holding zero Para 1.22
reserves
Details of fund materially in Para 1.24 None
deficit
Explanation of any Para 1.23 n/a
uncertainties about the
charity continuing as a going
concern
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Additional information (optional)
You may choose to include further statements where relevant about:
The charity’s principal
sources of funds (including Para 1.47
any fundraising)
Investment policy and
objectives including any Para 1.46
social investment policy
adopted
A description of the principal Para 1.46
risks facing the charity
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| Additional information (optional) You may choose to include further statements where relevant about: |
Additional information (optional) You may choose to include further statements where relevant about: |
Additional information (optional) You may choose to include further statements where relevant about: |
|---|---|---|
| The charity’s principal sources of funds (including any fundraising) |
Para 1.47 | |
Investment policy and objectives including any social investment policy adopted |
Para 1.46 | |
| A description of the principal risks facing the charity |
Para 1.46 | |
| Other |
Structure, Governance and Management
| Description of charity’s trusts: |
||
|---|---|---|
| Type of governing document (trust deed,royal charter) |
Para 1.25 | Constitution |
| How is the charity constituted? (e.g unincorporated association, CIO) |
Para 1.25 | CIO |
| Trustee selection methods including details of any constitutional provisions e.g. election to post or name of any person or body entitled to appoint one or more trustees |
Para 1.25 | By appointment by the Board of Trustees |
Additional information (optional) You may choose to include further statements where relevant about:
| Policies and procedures adopted for the induction and training of trustees |
Para 1.51 | Code of Conduct agreed by all Trustees in May 2019. Safeguarding Policy agreed by all Trustees in May 2019. Signed by Clinic Directors. |
|---|---|---|
| The charity’s organisational structure and any wider network with which the charity works |
Para 1.51 | |
| Relationship with any related parties |
Para 1.51 | |
| Other |
Reference and Administrative details
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Charity name The Moments Project
Other name the charity uses
Registered charity number 1183007
Charity’s principal address Wildflowers Stable
Gracious Lane
Sevenoaks Kent
TN13 1TJ
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Names of the charity trustees who manage the charity
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Dates acted if not for whole Name of person (or body) entitled
Trustee name Office (if any) year to appoint trustee (if any)
1 Robert Manning Chair The Board of Trustees
2 Gavin Roweth Trustee The Board of Trustees
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– Corporate trustees names of the directors at the date the report was approved
Director name
Name of trustees holding title to property belonging to the charity
Trustee name Dates acted if not for whole year
Funds held as custodian trustees on behalf of others
Description of the assets n/a held in this capacity
Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charity’s objects
Details of arrangements for safe custody and segregation of such assets from the charity’s own assets
Additional information (optional)
Names and addresses of advisers (Optional information)
Type of Name Address adviser
Exemptions from disclosure
Reason for non-disclosure of key personnel details
Other optional information
Declarations
The trustees declare that they have approved the trustees’ report above.
Signed on behalf of the charity’s trustees
Signature(s) Robert Manning Full name(s) Robert Manning Position (eg Secretary, Chair Chair, etc) Date 10/02/2026
The MOMENTS project (a charitable incorporated organisation)
Registered Charity No. 1183007
ANNUAL ACCOUNTS For the year ended 15 April 2025
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CONTENTS
| Reference and Administrative Details | 3 |
|---|---|
| Statement of Financial Activities | 4 |
| Balance Sheet | 5 |
| Notes to the Accounts | 6 - 10 |
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The trustees of the charity are pleased to present their annual accounts for the year ended 15 April 2025.
1. REFERENCE AND ADMINISTRATIVE DETAILS
Charity Name: The MOMENTS Project (formerly the Friends of Atsede and Indie’s clinic) Charity Registration: 1183007 Registered Office: Wildflowers Stable Gracious Lane Sevenoaks Chairman: Robert Manning Bank: CAF Bank Ltd Kings Hill, West Malling Kent ME19 4TA
The directors who served during the period and up to the date of this report are set out below:
| Directors / Trustees: Elected Members Robert Manning Gavin Roweth Harriet Luna |
Role: Chair Trustee Trustee |
Date Appointed 18/03/2019 01/05/2020 01/08/2025 |
Date Resigned |
|---|---|---|---|
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The MOMENTS Project
Statement of Financial Activities (Incorporating an Income and Expenditure Account) for the year ended 15 April 2025
| Income from: Donations Charitable activities Interest income Total Incoming Resources Expenditure on: Charitable activities Administration Costs Total expenditure Net income /(expenditure) before transfers Transfers between funds Net movement in funds for the year Reconciliation of funds Total funds brought forward 16 April 2023 Balances carried forward 15 April 2024 |
Note 1 2 3 5 5 6 |
Unrestricted funds £ - - - |
Unrestricted funds £ - - - |
Restricted funds £ - - - |
Restricted funds £ - - - |
Designated funds £ - - - |
Designated funds £ - - - |
Total funds 2024 £ - - - |
Year | Year | |
|---|---|---|---|---|---|---|---|---|---|---|---|
| April | |||||||||||
| - | - | - | - | 3,319 | |||||||
| - 51 |
- - |
- - |
- 51 |
3,487 258 |
|||||||
| 51 | - | - | 51 | 3,745 | |||||||
| (51) - |
- - |
- - |
(51) - |
(426) - |
|||||||
| (51) | - | - | (51) | (265) | |||||||
| 4,215 | - | - | 4,215 4,164 |
4,641 4,215 |
|||||||
| 4,164 | - | - |
All income and expenditure derive from continuing activities.
The Statement of Financial Activities incorporates all gains and losses recognised in the above two financial periods.
The notes on pages 6 to 10 form part of these financial statements.
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The MOMENTS Project
Balance Sheet as at 15 April 2025
| Note Current Assets Cash at bank and in hand Creditors - amounts falling due within one year 6 Net Current Assets Net Assets 13 Represented by: Funds of the Charity Restricted funds 13 Designated funds 13 Unrestricted funds General funds 13 20 |
As at 15-April 2025 Unrestricted Funds £ 4,164 |
As at 15-April 2025 Unrestricted Funds £ 4,164 |
As at 15-April 2025 Restricted Funds £ - |
As at 15-April 2025 Restricted Funds £ - |
As at 15-April 2025 Total £ 4,164 |
As at 15-April 2025 Total £ 4,164 |
As at 15-April 2024 Total £ 4,215 |
As at 15-April 2024 Total £ 4,215 |
|
|---|---|---|---|---|---|---|---|---|---|
| 4,164 - |
- - |
4,164 - |
4,215 - |
||||||
| 4,164 | - | 4,164 | 4,215 | ||||||
| 4,164 | - | 4,164 | 4,215 | ||||||
| - - 4,164 |
- - - |
- - 4,164 4,164 |
- - 4,215 4,215 |
||||||
| 4,164 | - |
The members have not required the charitable incorporated organisation to have an audit in line with Section 144 of the Charities act 2011. As the income for the year is less than £10,000 no independent examination has been carried out.
-
The trustees acknowledge their responsibilities for
-
(a) ensuring that the charitable incorporated organisation keeps accounting records in accordance with sections 130 and 131 of the Charities Act 2011.
-
(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable incorporated organisation as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 132 and 333 and which otherwise comply with the requirements of the Charities Act 2011 relating to financial statements, so far as applicable to the charitable incorporated organisation.
The financial statements were approved by the Board of Trustees on 10 February 2026 and were signed on its behalf by:
Robert Manning
Chairman ……………………………… Robert Manning
Charity Registration No 1183007
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The MOMENTS Project
Notes to the Accounts for the year ended 15 April 2025
1. Accounting policies
Basis of preparing the financial statements
The MOMENTS Project is a charity limited by guarantee in the United Kingdom. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity. The address of the registered office is given in the charity information on page 3 of these Report and Accounts. The nature of the charity’s operations and principal activities are in raising funds for the delivery of equipment and/or additional services for a health clinic based in Ethiopia.
The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with 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) issued on 16 July 2014, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011 and UK Generally Accepted Practice as it applies from 1 January 2015.
The financial statements are prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements are prepared in sterling, which is the functional currency of the charity.
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.
Incoming resources
All incoming resources are included in the Statement of Financial Activities (SoFA) when the charity is legally entitled to the income after any performance conditions have been met, the amount can be measured reliably and it is probable that the income will be received.
No amount is included in the financial statements for volunteer time in line with the SORP (FRS 102).
● Voluntary income by way of grants, donations and gifts is included in full in the Statement of Financial Activities when receivable and when the amounts are known with certainty and are measurable.
● Donated facilities and donated professional services are recognised in income at their fair value when their economic benefit is probable, it can be measured reliably and the charity has control over the item. Fair value is determined on the basis of the value of the gift to the charity. For example the amount the charity would be willing to pay in the open market for such facilities and services. A corresponding amount is recognised in expenditure.
● Incoming resources from grants, where related to performance and specific deliverables, are accounted for as the charity earns the right to consideration by its performance. Where income is received in advance of performance it is treated as deferred income and included within creditors.
Resources expended
All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Expenditure is recognised where there is a legal or constructive obligation to make payments to third parties, it is probable that the settlement will be required and the amount of the obligation can be measured reliably.
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The MOMENTS Project
Notes to the Accounts for the year ended 15 April 2025
1. Accounting policies Resources expended (continued)
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries.
All costs are allocated between the expenditure categories of the SoFA on a basis designed to reflect the use of the resource. Costs relating to a particular activity comprise both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
Fund accounting
Restricted funds
Restricted funds represent grants and donations received which are subject to restrictions on their expenditure imposed by the donor or through the terms of an appeal. The aim and use of each restricted fund is set out in the notes to the financial statements.
Unrestricted funds and designated funds
Unrestricted funds represent funds that are expendable at the discretion of the directors in the furtherance of the objects of the charity. Such funds may be held in order to finance both working capital and capital investment.
Designated funds are those funds which are unrestricted in nature but which have been designated by the directors to be used in a particular manner.
Debtors and creditors receivable / payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in expenditure.
Recognition of liabilities
Liabilities are recognised when an obligation arises to transfer economic benefits as a result of past transactions or events.
Tax
The charity is an exempt charity within the meaning of schedule 3 of the Charities Act 2011 and is considered to pass the tests set out in Paragraph 1 Schedule 6 Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes.
Going concern
The financial statements have been prepared on a going concern basis, as the trustees believe that no material uncertainties exist. The trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements. The budgeted income and expenditure is sufficient with the level of reserves for the charity to be able to continue as a going concern.
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The MOMENTS Project
Notes to the Accounts for the year ended 15 April 2025
2. Donations
| Source of income Charities Trust Bequests Other Donations |
Unrestricted funds £ - - - |
Unrestricted funds £ - - - |
Restricted funds £ - - - |
Restricted funds £ - - - |
Total 2025 £ - - - - |
Total 2024 £ - - 319 319 |
|---|---|---|---|---|---|---|
| - | - |
3. Income from Charitable Activities
| Source of income Rathbone |
Unrestricted funds - |
Unrestricted funds - |
Restricted funds - |
Restricted funds - |
Total Total 2025 2024 £ £ - 3,000 - 3,000 |
|
|---|---|---|---|---|---|---|
| - | - |
Rathbone – Grant received to purchase equipment for the clinic
4. Analysis of expenditure
Charitable activities
| Expenditure on: Equipment Purchases Clinic Support Grant Monies Other support costs Total expenditure by activity |
Total 2025 £ - - - 51 |
Total 2024 £ 1,587 1,900 - 258 |
|
|---|---|---|---|
| 51 | 3,745 |
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The MOMENTS Project
Notes to the Accounts for the year ended 15 April 2025
5. Comparatives for the Statement of Financial Activities
| Income from: Donations Charitable activities Interest income Total Incoming Resources Expenditure on: Charitable activities Administration Costs Total expenditure Net income /(expenditure) before transfers Transfers between funds Net movement in funds for the year Reconciliation of funds Total funds brought forward 16 April 2022 Balances carried forward 15 April 2023 |
Note 1 2 3 4 4 6 12 12 12 |
Unrestricted funds £ - - - |
Unrestricted funds £ - - - |
Restricted funds £ - - - |
Restricted funds £ - - - |
Designated funds £ - - - |
Designated funds £ - - - |
Total funds 2024 £ - - - |
|
|---|---|---|---|---|---|---|---|---|---|
| - | - | - | - | ||||||
| - 265 |
- - |
- - |
- 265 |
||||||
| 265 | - | - | 265 | ||||||
| (265) - |
- - |
- - |
(265) - |
||||||
| (265) | - | - | (265) | ||||||
| 4,906 | - | - | 4,906 | ||||||
| 4,641 | - | - | 4,641 |
6. Creditors: Amounts falling due within one year
| Trade creditors Deferred income1 |
2025 £ - - - |
2024 £ - - - |
|
|---|---|---|---|
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The MOMENTS Project
Notes to the Accounts for the year ended 15 April 2025
7. Financial commitments
Capital Commitments
At the balance sheet date there were no capital commitments.
8. Related party transactions
There were no related party transactions during the year.
9. 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.
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