Migrant Offshore Aid Station (MOAS) UK

	Page
Trustees' Report	1—4
Independent Examiner's Report	5
Statement of Financial Activities (including Income and Expenditure Account)	6
Comparative Statement of Financial Activities (including Income and Expenditure Account)	7
Balance Sheet	8
Notes to the Financial Statements	9—13

The trustees present their report and the financial statements for the year ended 31 October 2025.

Objectives and Activities

Aims and Objectives

The charitable objects of MOAS (UK) are set out in the Articles of Association.

To save lives of, and relieve the sickness and other suffering of migrants, refugees and others who are displaced or adversely affected by armed conflict, natural disaster or other humanitarian crisis anywhere in the world.

MOAS(UK) is an independent UK registered charity but it is worth noting that the Malta based charity MOAS, with whom we work closely, celebrated its 10th anniversary in 2024. Since its creation in 2014, MOAS has saved over 200,000 lives from sea rescues in the Mediterranean and Aegean Sea to the provision of aid in conflict ones like Sudan, Yemen, Somalia and Ukraine.

Public Benefit

The trustees confirm that they have complied with the requirements of Section 17 of the Charities Act 2011 to have due regard to the Charity Commission's guidance on public benefit.

MOAS (UK) trustees have paid due regard to the 'public benefit' as guided by the Charity Commission and the MOAS life-saving missing in Ukraine and famine relief missions are evidence of this.

Advocacy

MOAS is mindful that changes in the earth’s climate provide a driving force for the displacement of communities and migration in search of food and water. MOAS uses its social media platforms to educate on the realities of climate driven refugees and to highlight the need for policy solutions.

Achievements and Performance

Main Achievements

Ukraine Mission

The main focus for MOAS(UK) in 2025 was the continuation of the vital medical mission in Ukraine. This is now overwhelmingly dedicated to the evacuation of critically injured soldiers from the front line and providing life-saving medical care. Since the start of the full-scale invasion, MOAS has evacuated over 70,000 patients using its fleet of 50 ambulances and 150 Ukrainian doctors, nurses and drivers. 15,000 lives were saved in 2025 alone. A film of MOAS’ work in Ukraine can be viewed on YouTube – “Hope under Fire”.

The Ukraine mission is based around the fleet of emergency response vehicles with different specifications and capacities, including mobile medical team base units, critical care transport vehicles, secure resupply and logistics vehicles and personnel deployment vehicles. The vehicles are equipped with portable medical supplies, stocks of pharmaceuticals and state of the art equipment that allows the teams to provide both basic and advanced life support, advanced clinical interventions, transport and triage, as well as some more expanded critical care medical interventions as and when needed. Each vehicle is manned by two licensed medical personnel and a local driver/cultural mediator. As many patients as possible are triaged, treated and released in the field, but the most critical and high-risk cases are then transported by MOAS teams in critical care transport vehicles to higher echelons of care, away from the front lines, for surgery and further intervention.

The role of MOAS(UK) during this period has been the processing of donations received primarily from the UK in order to support the Ukraine mission. MOAS(UK) is kept up to date with the mission through regular contact with the MOAS Head of the Ukraine mission based in Kiev and with MOAS in Malta.

One significant development in 2025 was the completion of an agreement with the Ukrainian Ministry of Health through which some of MOAS’ activity can be supported directly by the Ministry. Unfortunately, despite this very welcome change, the life-saving mission in Ukraine is facing a funding crisis as donor sources run dry. The operation costs around $1 million per month and unless new sources of funding can be found quickly the mission is under threat of closure. This does not affect the financial viability of the other charitable work or of MOAS(UK) itself.

Yemen Somalia and Sudan

...CONTINUED

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Migrant Offshore Aid Station (MOAS) UK

Trustees' Report (continued)

For The Year Ended 31 October 2025

Main Achievements - continued

The need for humanitarian aid deliveries to other troubled parts of the World has certainly not diminished and nutritional aid has been sent to Yemen, Somalia and Sudan. These missions target acute malnutrition among children, pregnant women and breastfeeding mothers. Since 2019, almost 400 tonnes of life-saving therapeutic food and vital medical supplies have been delivered.

Training and Disaster Risk Reduction

MOAS remains committed to Resilience-building and Disaster Risk Reduction for vulnerable communities, such as refugees, worldwide. MOAS provides consultancy services, technical advice and specific equipment which assist local partners respond to the issues posed by water and fire in refugee camps worldwide.

MOAS provides technical advice to volunteers in refugee camps and nearby host communities. Having spent several years on the front line of training support, MOAS is now a silent observer of training being delivered by independent local trainers. More than 3,000 volunteers have been provided with training and technical advice on fire and water safety. All this is done with the support of international organisations on the ground and in collaboration with local partners.

Financial Review

Financial Position

Net expenditure for the year was £34,324 (2024 £218,525), with net expenditure of £20,000 attributable to restricted funds (2024 £34,384) and a balance at the year end of zero (2024 £20,000). The net expenditure of unrestricted funds was £14,324 (2024 £184,141) and the balance of funds at the year end was £81,579 (2024 £95,903).]

Reserves Policy

The trustees aim to maintain reserves at a level that equates to one year’s essential administration costs. At the year end, the free reserves were £81,581 which equates to more than 10 years of expenditure based on the last financial year.

Going Concern

The trustees have a reasonable expectation that the charity has adequate resource to continue in operational existence for at least the next 12 months. For this reason, they continue to adopt the going concern basis in preparing the financial statements.

Risk management

The trustees have carried out a review to identify the major risks to which the charity is exposed and confirm that policies in place are sufficient to mitigate risk.

Structure, Governance and Management

Governing Document

Migrant Offshore Aid Station (MOAS UK) is a charitable company limited by guarantee and governed by its Memorandum of Association dated 12 October 2018 as amended on15 March 2024 and 12 June 2024.

Trustees are appointed by members for a term of up to 3 years, they are eligible for reappointment if the members feel fit, for a further term of 3 years. A trustee may serve a maximum of 9 years in total, in exceptional circumstances a trustee may be re-appointed for an additional year.

The charity works closely with, and acts as agent for MOAS Malta, a Maltese registered international humanitarian organisation and through which all field operations are carried out, receiving funds and processing payments as required.

The trustees are mindful of the fact that the charity is independent of the Malta organisation and must ensure that all decisions are taken independently and in accordance with UK regulations.

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Migrant Offshore Aid Station (MOAS) UK

Trustees' Report (continued)

For The Year Ended 31 October 2025

Reference and Administrative Details

Trustees

Mrs Susan Hinchliffe

Mr Peter Hinchliffe

Charity Number

1181822

Company Number

11622376

Registered Office

Carpenter Court

1 Maple Road

Bramhall, Stockport

Cheshire

SK7 2DH

Independent Examiner

Sadie Rogers CA

One Plus One Ltd

34/36 Fore Street
Bovey Tracey
Devon
TQ13 9AE

Solicitors

Russell-Cooke Solicitors

2 Putney Hill

London

SW15 6AB

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Migrant Offshore Aid Station (MOAS) UK

Trustees' Report (continued)

For The Year Ended 31 October 2025

Statement of Trustees' Responsibilities

The trustees (who are also the directors of Migrant Offshore Aid Station (MOAS) UK for the purposes of company law) are responsible for preparing the Trustees' 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. Under company law the trustees must not approve the financial statement unless they are satisfied that they 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 the financial statements the trustees are required to:

select suitable accounting policies and then apply them consistently;
observe the methods and principles in the Charity SORP;
make judgments and accounting estimates that are reasonable and prudent; and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The trustees are responsible for keeping adequate accounting records which disclose with reasonable accuracy at anytime the financial position of the charitable company and to enable them to ensure that the accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Small Company Rules

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

The trustees' report was approved by the board of trustees and signed on its behalf by:

Mr Peter Hinchliffe

Trustee

6 July 2026

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Migrant Offshore Aid Station (MOAS) UK

Independent Examiner's Report to the Trustees of Migrant Offshore Aid Station (MOAS) UK

For The Year Ended 31 October 2025

Independent Examiner's Report to the Trustees of Migrant Offshore Aid Station (MOAS) UK

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 October 2025.

Responsibilities and Basis of Report

As the charity trustees of the Company (and also its directors for the purposes of company law), you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (“the 2006 Act”).

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘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 2011 Act.

Independent Examiner's Statement

Since the Company’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of The Institute of Chartered Accountants of Scotland, which is one of the listed bodies.

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:

accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
the accounts do not accord with those records; or
the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair view' which is not a matter considered as part of an independent examination; or
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 applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

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.

Sadie Rogers CA

6 July 2026

34/36 Fore Street
Bovey Tracey
Devon
TQ13 9AE

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Migrant Offshore Aid Station (MOAS) UK

Statement of Financial Activities (including Income and Expenditure Account)

For The Year Ended 31 October 2025

Statement of Financial Activities (including Income and Expenditure Account)

				2025	2024
		Unrestricted funds	Restricted funds	Total funds	Total funds
	Notes	£	£	£	£
INCOME AND ENDOWMENTS FROM:
Donations and legacies	3	77,159	180,000	257,159	188,255

EXPENDITURE ON:
Charitable activities:	4
Charitable Activities		(91,483 )	(200,000 )	(291,483 )	(406,780 )

NET EXPENDITURE		(14,324 )	(20,000 )	(34,324 )	(218,525 )


NET MOVEMENT IN FUNDS		(14,324 )	(20,000 )	(34,324 )	(218,525 )
RECONCILIATION OF FUNDS:
Total funds brought forward		95,903	20,000	115,903	334,428

TOTAL FUNDS CARRIED FORWARD	8	81,579	-	81,579	115,903

The notes on pages 9 to 12 form part of these financial statements.

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Migrant Offshore Aid Station (MOAS) UK

Comparative Statement of Financial Activities (including Income and Expenditure Account)

For The Year Ended 31 October 2025

Comparative Statement of Financial Activities (including Income and Expenditure Account)

				2024
		Unrestricted funds	Restricted funds	Total funds
	Notes	£	£	£
INCOME AND ENDOWMENTS FROM:
Donations and legacies	3	89,975	98,280	188,255

EXPENDITURE ON:
Charitable activities:	4
Charitable Activities		(274,116 )	(132,664 )	(406,780 )

NET EXPENDITURE		(184,141 )	(34,384 )	(218,525 )


NET MOVEMENT IN FUNDS		(184,141 )	(34,384 )	(218,525 )
RECONCILIATION OF FUNDS:
Total funds brought forward		280,044	54,384	334,428

TOTAL FUNDS CARRIED FORWARD	8	95,903	20,000	115,903

The notes on pages 9 to 12 form part of these financial statements.

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Migrant Offshore Aid Station (MOAS) UK

Balance Sheet

As At 31 October 2025

Balance Sheet

				2025	2024
		Unrestricted funds	Restricted funds	Total funds	Total funds
	Notes	£	£	£	£
CURRENT ASSETS
Cash at bank and in hand		83,387	-	83,387	131,003

		83,387	-	83,387	131,003
Creditors: Amounts Falling Due Within One Year	7	(1,808 )	-	(1,808 )	(15,100 )

NET CURRENT ASSETS (LIABILITIES)		81,579	-	81,579	115,903

TOTAL ASSETS LESS CURRENT LIABILITIES		81,579	-	81,579	115,903

NET ASSETS		81,579	-	81,579	115,903

FUNDS OF THE CHARITY
Restricted Funds				-	20,000
Unrestricted Funds				81,579	95,903

TOTAL FUNDS	8			81,579	115,903

For the year ending 31 October 2025 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

On behalf of the board

Mr Peter Hinchliffe

Trustee

6 July 2026

The notes on pages 9 to 12 form part of these financial statements.

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Migrant Offshore Aid Station (MOAS) UK

Notes to the Financial Statements

For The Year Ended 31 October 2025

Notes to the Financial Statements

1. General Information

Migrant Offshore Aid Station (MOAS) UK is a company limited by guarantee, incorporated in England & Wales, registered number 11622376 and registered charity number 1181822 . The registered office is Carpenter Court, 1 Maple Road, Bramhall, Stockport, Cheshire, SK7 2DH.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) "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)", Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

The charitable company is a Public Benefit Entity as defined by FRS 102.

2.2. Incoming Resources

All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of the income receivable can be measured reliably.

2.3. Donated Goods and Services

Donations are recognised when the charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance by the charity before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it si probable that these conditions will be fulfilled in the reporting period.

2.4. Resources Expended

All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources.

2.5. Cash and Cash Equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.

2.6. Taxation

The charity is exempt from tax as all its income is charitable and applied for charitable purposes.

2.7. Fund Structure

Unrestricted income funds are general funds that are available for use at the trustees' discretion in furtherance of the objectives of the charity.

Designated funds are unrestricted funds set aside for specific purposes at the discretion of the trustees.

Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.

3. Income from Donations and Legacies

			2025
	Unrestricted	Restricted	Total
	funds	funds	funds
	£	£	£
Donations and gifts	77,159	180,000	257,159

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Migrant Offshore Aid Station (MOAS) UK

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

			2024
	Unrestricted	Restricted	Total
	funds	funds	funds
	£	£	£
Donations and gifts	89,975	98,280	188,255

4. Analysis of Expenditure

			2025
	Activities undertaken directly	Support costs (see note 5 )	Total
	£	£	£
Charitable Activities	288,500	2,983	291,483

			2024
	Activities undertaken directly	Support costs (see note 5 )	Total
	£	£	£
Charitable Activities	392,011	14,769	406,780

5. Support Costs

	2025
	Charitable Activities
	£
Employee costs:
Travel and subsistence expenses	598
General administration:
Bank charges	4
Sundry expenses	623
Governance costs:
Accountancy fees	1,758

	2,983

	2024
	Charitable Activities
	£
General administration:
Bank charges	468
Sundry expenses	645
Governance costs:
Accountancy fees	5,100
Legal fees	8,556

	14,769

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Migrant Offshore Aid Station (MOAS) UK

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

6. Average Number of Employees

Average number of employees during the year was: NIL (2024: NIL)

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Other creditors	8	-
Accruals and deferred income	1,800	15,100

	1,808	15,100

8. Movement in Funds

	As at 1 November 2024	Income	Expenditure	As at 31 October 2025
	£	£	£	£
Unrestricted funds
General:
General unrestricted fund	7,403	2,159	(2,983 )	6,579
Designated:
Designated Funds	88,500	75,000	(88,500 )	75,000


Total unrestricted funds	95,903	77,159	(91,483 )	81,579


Restricted funds
Ukraine - Choose Love	20,000	95,000	(115,000)	-
Ukraine Mission	-	85,000	(85,000)	-


Total restricted funds	20,000	180,000	(200,000 )	-




Total funds	115,903	257,159	(291,483 )	81,579

	As at 1 November 2023	Income	Expenditure	Transfers	As at 31 October 2024
	£	£	£	£	£
Unrestricted funds
General:
General unrestricted fund	35,520	1,475	(14,769 )	(14,823 )	7,403
Designated:
Designated Funds	244,524	88,500	(259,347 )	14,823	88,500


Total unrestricted funds	280,044	89,975	(274,116 )	-	95,903

...CONTINUED

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Migrant Offshore Aid Station (MOAS) UK

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

Restricted funds
Ukraine - Choose Love	54,384	98,280	(132,664 )	-	20,000


Total funds	334,428	188,255	(406,780 )	-	115,903

9. Transactions with Trustees

None of the trustees received any remuneration or any other benefits from an employment with the charity or a related entity during the current or previous year.

No trustee expenses have been incurred.

10. Related Party Disclosures

During the year the charity made the following rlated party transactions:

P&S Hinchliffe Ltd

P&S Hinchliffe Ltd, a company controlled by Peter Hinchliffe and Susan Hinchliffe has a contract for management services with MOAS Malta. During the year £24,000 (2024 - £24,000) was paid in connection with accountancy, administration and compliance services. There were no transactions with MOAS (UK).

At the balance sheet date the amount due to/from P & S Hinchliffe Ltd was £nil (2024 - Nil).

11. Company limited by guarantee

The company is limited by guarantee and has no share capital.

Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.

12. Agency arrangements

The charity distributes aid funds as an agent for MOAS Malta. As at 31 October 2025 (2024 Nil) there was no balance oustanding.

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Migrant Offshore Aid Station (MOAS) UK

Detailed Statement of Financial Activities (including Income and Expenditure Account)

For The Year Ended 31 October 2025

Detailed Statement of Financial Activities (including Income and Expenditure Account)

	2025	2024
	Total funds	Total funds
	£	£
INCOME AND ENDOWMENTS FROM:
Donations and legacies

Donations and gifts	257,159	188,255

	257,159	188,255


	257,159	188,255
EXPENDITURE ON:
Charitable Activities:
Charitable Activities
MOAS Malta Ukraine Mission Contractors	(288,500)	(392,011)
Travel and subsistence expenses	(598)	-
Bank charges	(4)	(468)
Sundry expenses	(623)	(645)
Accountancy fees	(1,758)	(5,100)
Legal fees	-	(8,556)

	(291,483)	(406,780)

	(291,483)	(406,780)

NET EXPENDITURE	(34,324)	(218,525)

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