you would need a table with columns for time, the comments, URL, and status.
set the default value for status to 0
create a form with a elements to enter the comments and URL
since the status is set to default to 0 (we'll use that for pending) new entries will automatically be set to pending.
on the page where you show the entries, use a where clause to only show entries where the status is = 1.
you would create an admin page where you can review all entries where the status is 0 and update them to 1 if you wish, or delete them if they don't pass your inspection.