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← Mac-Uk

2024-09-30-accounts

Annual Report for the year ended 30 September 2024 for MAC-UK Ltd

2023/2024

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________ 2S eae ee Reference & administrative information || 1

________ Statement from the Chair || 3

________ Our funders & supporters || 5

________ Trustees report: achievements & activities || 6

________ Charity structure, governance & management || 14

________ Independent Examiner’s report || 18

________ Financial statements || 20

' + eer Company number 06693712

Registered charity number 1126144

Registered office address 40 Bowling Green Lane, EC1R 0NE

Independent Auditors MHA Chartered Accountants MHA House, Charter Court, Swansea Enterprise Park, Swansea, SA7 9FS

Bank HSBC Bank Plc 122 Finchley Road London NW3 5JD

The Trustees (who are directors of the charity for the aa— purposes of the Companies Act) present their annual report together with the audited financial statements of MAC-UK Ltd (the charitable company) for the year ended 30 September 2024.

The Trustees confirm that the Trustees’ Report and financial statements of the charitable company comply with the current statutory requirements, the requirements of the charitable company’s governing document and the provisions of the 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 (The FRS 102 Charities SORP).

CHARITY OBJECTIVES

The purposes of the Charity as per its Memorandum and Articles are to advance in life and help young people through:

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TRUSTEES

Paula Harriott - Chair

Stephen Hyams - Treasurer

Ama Afrifa-Tchie - Co-Chair Stepped down from co-chair position April 2024

CO-LEADERSHIP TEAM

Adonis Akra

Laura Casale

Ryan McGillivary Until March 2024

Keisha Swaby

Samantha Yeates Appointed December 2024

Pauline Peters Appointed January 2024

Julia Mansi Appointed January 2024

Olu Sowemimo Appointed January 2024

Immanuel Agyare Appointed April 2024

Chris Baker Appointed July 2024

Nick Barnes Resigned January 2024

Nic Crowe Resigned April 2024

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Reflecting on the past year, we are proud of the resilience, commitment, and collective growth demonstrated across MAC-UK Ltd. While the year brought its share of challenges, it also sparked important conversations and actions—particularly around inclusion, innovation, and our evolving role in society. These experiences have not only strengthened our foundation but have also positioned us to move forward with continued clarity and purpose. Working with the trustees and CoLeadership team is always a pleasure and a great collaborative learning opportunity.

In the past year we have seen the INTEGRATE principles being applied to a diverse range of settings, in response to the challenges that young people and their communities have shared. Young people have always highlighted that stable and appropriate housing has been a core factor impacting their mental health. This year MAC-UK Ltd have had the opportunity to respond to this, by working with two major housing organisations alongside charity partners to pilot housing services that embed elements of the INTEGRATE approach, including co-production and youth employment as core parts of a mental health framework.

" Our co-leadership model has been an opportunity to practise what we preach in regards to the sharing of power and expertise, and valuing different people's knowledge and skills. Obviously we're human beings, we don't always get it right. But it’s a way of role modelling, showing systems that we are trying, and want to keep learning. " - Co-Lead, MAC-UK.

While the work has continued, there have been some changes within the team. Our Head of Youth Employment and Co-Production and a valued member of the Co-Leadership team, said goodbye to MAC-UK Ltd after over 10 years of dedicated service. On behalf of the young people, communities, colleagues and partner organisations who have had the opportunity to work with Ryan, we want to share our massive appreciation for all he gave to the organisation.

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We also want to extend our heartfelt thanks to Nick and Nic, two trustees who have been active supporters of MAC-UK Ltd for almost as long. They have both demonstrated the powerful impact of having long term, trusting, respectful relationships, and their availability, compassion and understanding of the challenges that young people face has been invaluable. After serving just over two terms as trustees, they step down but remain trusted allies. As we said goodbye, we also welcomed our wonderful new trustees. MAC-UK Ltd looked to recruit new trustees with a diverse range of lived and

professional experience, passionate about working with young people to create meaningful change to the systems around them. We were so fortunate that our new trustees joined us and have brought their energy and skills to benefit MAC-UK Ltd.

We have no doubt that the year ahead will bring multiple challenges given the global and local state of inequality, discrimination and harm and the impact this has on the mental health of our young people. However, we remain focused on what MAC-UK Ltd can do to create change alongside young people. We look forward to the year ahead; to working in partnerships, testing innovation and sharing what can work to improve mental health and well-being.

Paula Harriott, Chair of Trustees

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With sincere thanks to all of our funders, partners and supporters who make our work possible:

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} ACHIEVEMENTS + ACTIVITIES

Over the course of the past year we’ve continued our work to co-create agile, anti-oppressive services and transform systems in partnership with young people and their communities. We’ve approached our work in four ways:

DIRECT SUPPORT

We’ve continued to directly support young people who are negatively impacted by health, social, environmental and economic inequalities which restrict their access to support services.

We work in this way because we want to see more young people with experience and knowledge of social inequality and exclusion inspire and lead solutions for social change.

We’ve done the following over the past 12 months to achieve this:

Youth Employment

Young people’s experience, knowledge and ideas are central to our work; to ensure this we have continued to employ Youth Consultants who have provided critical input on what works best in order to both shift current services and co-design new ones. Their ideas and perspectives have been essential in guiding the direction of our strategy and partnership work.

Alongside their consultation, our youth employment team have supported them personally and worked with them to develop the skills, passions and interests that are important to them.

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This year our youth employment team has:

CASE STUDY:

Silas’s Story

I met MAC-UK when I was at Art Against Knives, they came to ask us questions about what needed to change within the school system, during the conversation we had a lot of laughs. After a couple of months I got a call saying that there is a job opportunity with MAC-UK and if I wanted to go for it. It was my first interview, I was nervous at first but I decided just to be honest and try my best. The interview went well and when I came home I got the call saying I had got the job.

Since I’ve been at MAC-UK I’ve worked on 3 projects as a Youth Consultant. One of these was the School Exclusions project, I was tasked with writing an article about whether exclusions work or not. I wrote 5 stories that happened to me in school that led me to getting excluded and what could've been done differently.

Before MAC-UK, I didn't know what to do with my life, everything was blurry for me. Over the last 2 years things have gotten a lot clearer. I want to do more work like this where you get to help people and make genuine change, and make sure people don't face what I and others have faced. I also have a better idea of who I want to be: someone with compassion, care, and patience, someone who fights for people. I don't know what's next for me after MAC-UK but it’s changed my life, and has given me a lifeline.

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Peer Research

In addition to our team of Youth Consultants we have recruited and supported a Peer , ath Researcher with lived experience to support eaeeeeei eee Pod a research project with our partners Te pres atu he . Partisan and True Research. Throughout the {T(Eee aPste ea) i " ' year the Peer Researcher developed a range Ja | Pd ba) ais se sens bees . of skills whilst also being supported with their holistic needs. The research will support Partisan to explore work and guide future practice with young people and communities.

Strengthening Existing Services

Youth Consultants joined our team that was embedded within the housing organisation, Look Ahead for a 4 month role. They were involved in the recruitment process of staff to one of Look Ahead’s new services, an alternative to inpatient services which included informing the development of job applications and interview questions.They have also participated in partnership meetings providing perspectives on what needs changing in the system, developed a presentation on the intersection between housing and mental health for a national conference, contributed to a report on a partnership report focusing on developing alternatives to inpatient services, and facilitated team building spaces with the MAC-UK Ltd and Look Ahead co-production team.

Co-designing New Services

This year, we started a feasibility study i . funded by Commonweal Housing to explore an alternative housing solution for young people facing homelessness and housing insecurity amongst other challenges. Coproduced with youth consultants with lived experience, the project is developing an innovative co-operative housing model designed to provide not only stable accommodation but also a supportive community fostering autonomy, wellbeing, and long-term opportunity.

Through a year-long process of youth consultation, desk research, interviews with co-operative founders, and field visits, we identified key structural and cultural components needed for sustainable, empowering housing. The work culminated in a detailed blueprint for a co-operative home combining affordable living, peer governance, and embedded mental health and life skills support. This piece of work has already had a significant impact: it has amplified young people’s voices in shaping their housing futures, influenced local conversations about housing alternatives, and positioned MAC-UK Ltd as an innovator in co-producing systemic solutions to youth homelessness. We look forward to building on this work in the coming year as we seek to pilot the model and secure investment for its implementation

“I like that you guys listen to us and you don’t eer"eeeeeeeecleat oe=—“=~~“~ss~~xaNAS dismiss our problems. Even if it’s just a small \ d problem we might have, you validate us.” u Young Person, Barnet F

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2. COLLABORATE

ame We’ve worked alongside a wide range of wiea , OY partners who are responsible for supporting i)-ATeT yeh4 alaegeetee socially excluded young people, including eoaa eseeotam a oe Pete eB, = v0 Se . grassroots community-led organisations, local Children's Services and housing {T(Eet tePs et " Ja | Pd ba) ais se sens bees . providers. As a result we’ve been able to support others in creating more flexible and responsive local services, co-designed by young people.

We’ve done the following over the past 12 months to achieve this:

Collaboration: Co-creating safe spaces for young women, non-binary and trans young people

We’ve continued to work with our longstanding partners Art Against Knives and Youth Realities to co-design specialist support for girls, young women, non-binary and trans young people at risk of violence, abuse and exploitation, bringing this to them in safe community spaces in Barnet.

The partnership, funded by the The National Lottery Reaching Communities has continued to respond to the impact of Covid and lockdown on young people in Barnet from disenfranchised and socially excluded backgrounds with one of the key areas of focus as mental health.

During this year, the partnership has concluded a critical piece of work that has considered gender and the role of the partnership in adapting to provide an inclusive space for trans, non-binary and gender non-conforming young people.

Activities have evolved, with the launch of a i ill permanent weekly creative space ‘The Design Studio’ in March 2024. This included a 12 week creative masterclass project which had a focus on music, beauty and fashion. The space continues to run weekly offering a range of creative activities and support, including mentoring and specialist YPVA/IDVA domestic abuse support, practical support (e.g. housing, benefits, school) and support with mental health and wellbeing.

7onaoea-- “As a result of the reflective spaces, I am better able to ---"-or"nnn _consider where young people are at and I feel we are more empathetic towards each other and able to see where each other are coming from” Ss.xSSss.ss~~bec=. Team member, Art Against Knives -

As part of this partnership, MAC-UK Ltd has co-facilitated learning spaces in response to the emerging needs of the project. We have supported the team to develop practices for transition for young people over 25, and young people with special educational needs and disabilities (SEND), including learning spaces, consultation and formulation work with the partnership and wider networks. We have provided individual clinical supervision to practitioners and held reflective spaces on topics such as power, intersectionality, working together as a partnership and staff transitions.

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Collaboration: Developing a mental health framework within supported housing ,

(eto ve This year we have had a team embedded within the organisation Look Ahead, working Tip to,ooTahe i at" eeeLa * erg i Ja | Pd ba) ais se sens bees . with young people and their team to codesign a new mental health framework for young homeless people.

This work included engagement with their Senior Leadership, Co-Production and Business Development teams as well as individual staff throughout the organisation, to understand the culture and approach of the organisation. We also visited multiple sites within the Look Ahead mental health, homelessness and young people’s services. This enabled us to gain an understanding of relationships with young people, service strengths and gaps, staff capacity and wellbeing, training needs and connections with local services.

“ Having a Youth Consultant on board brought a live and enn=<...==.“=“~ss~x~~x‘\N direct perspective of the issues affecting young people, they made sure we didn't lose sight of the task at hand and the wider aims of improving accessibility for young people .” - MAC-UK Team Member.

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Following this a team began to be embedded ill \ in two specific young people’s homelessness service; one a generalised service and one a young Mother and Baby hostel and to build relationships with the staff and young people there. We facilitated weekly groups, and coproduced spaces with the young people. We worked on developing art spaces, supporting them to plan a trip to the British Museum and offered ongoing practical support to young people. Reflective spaces were co-created with staff, alongside learning sessions on coproduction, values-based approaches, community psychology, and public health.

Collaboration: Co-designing a residential service for young men at high risk of harm

We’ve worked alongside Lambeth Local Authority and a consortium of charities; St Giles Trust, Depaul and Juvenis to co-design and pilot a new trauma-informed residential support service for young people at risk of serious youth violence..

We are part of a team which includes experts by experience/profession in clinical psychology and educational psychology, therapy youth work, offending, education, training, and employment (ETE) and housing. The aim of the service is to work creatively and holistically to enable young people to exit environments which involve youth violence, identify and reach their goals and aspirations, move on successfully to appropriate independent living, and importantly, to sustain this long term.

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Given the experiences of the young people Seat li within the service, the primary goal for the aese| elTis ee es i first year has been to build a culture of by ToS 0 oe ee ; a eel Lal ee A inclusivity for newcomers, trust and safety.Wherever possible staff and young people Uf 22 Se 1 co-produce what this service looks like and what activities the young people engage in.

Early Evidence of Impact conducted by the Centre for Regional Economic and Social Research concludes that; evidence indicates that the pilot has the potential to impact positively on the wellbeing of young men who use it. It demonstrates a radical alternative approach that recognises serious youth violence as a systemic public health failure.

3. SHARE LEARNING

We’ve spent the past year continuing to capture our learning and taking this out and about to support other people in putting this into practice. We’ve done the following over the past 12 months to achieve this:

Supporting other services to employ young people

A significant part of our partnership work this year has been around supporting other services to employ young people and to develop the governance and infrastructure to do this. This has been with housing services, the NHS and community organisations. We have developed supportive processes to employ young people within organisations and worked to capture our learning so that we can disseminate this further in the future.

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Teaching and Training

We have continued to be invited to teach on Clinical Psychology Doctorate programmes, this year providing teaching on ‘Community " Pita io) ae r Wika Psychology in Action’ to Lancaster University, The University of Hertfordshire, King's College London University And Surrey University, and ‘Co-Production in Practice’ training to The University of Hertfordshire.

Alongside Barnet Children’s Services, MACUK Ltd contributed to two days of AMBIT training to staff working within specialist housing in Barnet.

Book chapter published

We co-wrote a book chapter entitled Youth Community Practice, published in ‘Child Psychology: Pathways to Good Practice’ by Wiley Publishing company in July 2024.

“The learning spaces have been extremely informative, uplifting and empowering”

a ig In the chapter, we write about the need for alternative mental health provision for marginalised young people, and share MACUK Ltd’s approach and learning from working alongside young people, aiming to give practical advice to practitioners working in the field of mental health.

Consultation: Camden and Islington Vanguard

We continued to collaborate with Camden and Islington NHS foundation Trust, providing strategic consultation for the Young People’s Service and Vanguard project (NHS England and Improvement Reduction Programme - Violence Reduction Unit). Building on work started in April 2023, the work developed and concluded a systems mapping exercise to understand the opportunities and the gaps in services that the newly designed service could support with. Together, we developed a service specification which included operational guidance on the role of the Vanguard service, and how it would work alongside existing statutory and voluntary sector services and supported the onboarding of new team members.

We supported the team to develop their working values and practices, and share the new service to the wider network and the overseeing steering group. We also supported the most closely aligned teams to come together, focused on developing a shared approach to contribute to further strategy development with two learning spaces to share MAC-UK Ltd’s INTEGRATE model and to share ideas about community and liberation psychology practices.

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This also included space for teams to identify shared challenges and make visible possible ways of working through these together. ns | Pe ae i 7 ante Feedback from these sessions included an appreciation of “Our positioning within tT csmaT helwee aaos =faimol pap, Se : " - oppressive systems and to consider this more / when to push back” and “Appreciated collaborative approach to the space / very comfortable space”

We concluded the work in April 2024, and reviewing the work together found that the consultation from MAC-UK Ltd enabled the strategic development of the service and the success of working together came through flexibility, openness and in part the historical relationship between C&I and MAC-UK Ltd; we offered the space to slow down, reflect and ask the difficult questions about systemic issues and meet the system where it was at in challenging/pushing the status quo.

“...it's been hugely, hugely helpful to have you [MAC-UK worker] I guess always taking that ee se=<.=<.<<.“~-~..Ssssss.SsS‘\wSS step back perspective like thinking more N. strategically, thinking more bigger picture and being able to slow us down when we're, like maybe rushing ahead. You ask the tricky questions that maybe we're missing or that even if we don't know the answers, still making sure we're still thinking about the gaps in the work. So you know like where's the coproduction? Where are the young people in this?” C&I NHS worker eee---"_====-------7a7aoooo77ov

4. STRENGTHENING OURSELVES

In tandem with our direct support and systems change work, we have continued to work to keep ourselves accountable. We have continued to invest in our own organisational development and improved the way we govern, organise and lead so that we can shift power and model best practice to achieve true service transformation. In all areas we continue to commit to antioppressive practice, both in our culture of care and by actively addressing our structures, policies and practices which discriminate and harm.

We’ve done the following over the past 12 months to achieve this:

Co-Leadership Model

We are evaluating our Leadership and Power Sharing approach and use the learning to guide our next steps in what leadership and power looks like at MAC-UK Ltd so that we can continue to work towards shifting power within our charity. We aim to share this journey (and our work so far) so that others can use what we have done to shift where power is held in their own organisations.

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Approach Development

OY i)-ATeT yeh4 alaegeetee MAC-UK Ltd has started the process of eoaa eseeotam a oe Pete eB, = v0 Se . critically examining the theoretical foundations and frameworks that underpin {T(Eet tePs et " " Ja | Pd ba) ais se sens bees . our practice. Central to this process has been our INTEGRATE approach, a psychologically informed model that delivers multi-level interventions aimed at creating change in social environments. This approach emphasizes the importance of co-producing services with those who have lived experience, ensuring that our work is both relevant and responsive to the needs of the communities we serve.

In our commitment to continuous improvement, the team has started a series of staff training sessions, workshops, and reflective spaces. These initiatives provide opportunities to critically appraise our core theories and approaches, and examine the knowledge that informs our practice and the influences that guide our actions. By fostering an environment of open dialogue and inquiry, we have been able to identify areas for growth and innovation, ensuring that our services remain effective and aligned with the evolving needs of young people.

This process of critical reflection is ill i strengthening our theoretical understanding and improving our practical application. By engaging in this iterative cycle of review and refinement, MAC-UK Ltd continues to uphold its commitment to delivering services that are both evidence-based and deeply rooted in the lived experiences of those we work alongside and commitment to systemic social change.

7onaoea-- “ - I'm still hopeful that we can influence systems to show --"-or"nnn _that it's possible to build more authentic relationships, but we can't do that without a wider shifting of power and wealth to address inequalities ." - MAC-UK Team Member.

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Company status

MAC-UK Ltd is a charitable company limited by guarantee. It was incorporated on 10 September 2008 and is governed by its Memorandum and Articles of Association dated 10 September 2008 as amended by special resolutions dated 17 May 2017 and 18 July 2019. The charitable company has no share capital, and in the event of a winding up, each member and those that have ceased being a member within the preceding twelve months, has undertaken to contribute £10.

Governance, internal control and trustee recruitment

The Trustees’ Annual Report contains a Directors’ Report as required by company law. The report and accounts comply with the requirements of the Companies Act 2006 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with FRS102 (effective 1 January 2019).

MAC-UK Ltd is governed by a Board of Trustees who are responsible for the organisation’s strategic direction, providing challenge and support to the Co Leadership Team as well as ensuring compliance with charity, employment and other relevant statutory requirements. A skills audit is undertaken annually by the board which informs board recruitment and training.

As of August 2024, the board consists of 9 trustees with a wide range of relevant skills and experience. Page 3 of this report sets out the complete list of trustees who served during the year and up to the date of signature of the financial statements. The governing document does not set a maximum of trustees. The minimum number of trustees is 3. The quorum for trustee meetings is 3 Trustees or 1/3 of the trustees, whichever is the greater.

The Board of Trustees delegate responsibility for day to day management to key management personnel, namely the MAC-UK Ltd Co Leadership Team. The trustees make clear the authorities which are delegated to the key management personnel through a documented schedule of responsibilities.

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eehime MAC-UK at oe: “ oatTie)ee Ltd o-) || ANNUAL REPORT 2023/24 1a e e

Induction and training

FINANCIAL REVIEW

ln line with Charity Commission guidance, Trustees are made aware of their roles and responsibilities and carry out inductions into : the many different activities and services Sisias provided by MAC-UK Ltd. i i

During the year, total income was £428,489 ai (2022/23: £334,770), of which £380,631 related to unrestricted income.

Total expenditure was £411,734 (2022/23: £404,549) resulting in a surplus for the year of £17115 (2022/23: deficit of £69,829).

oS ae ee é v0 oe Prior to formal appointment, potential trustees attend a strategy and governance OS rr =e af iz session, meet members of the team and “= lie ‘e| OU oerde ia eesapigsrs — oF observe a board meeting. Once appointed, the trustees have access to a drive of Trustee Resources, including relevant organisational documents, policies and procedures. Additionally, trustees attend an annual board away day and whole organisation away days.

Reserves Policy

The trustees have reviewed and agreed the reserves policy which requires sufficient free reserves (unrestricted funds less unrestricted fixed assets) to be maintained to meet three months’ operating expenses. Budgeted expenditure and financial forecasting is being closely monitored and it is expected that in 2024/25 that this level of reserves is to be maintained in general funds.

Risks

Trustees have conducted a review of the major risks to which the charity is exposed. MAC-UK Ltd maintains an organisational risk register which is appraised dynamically and reviewed at least every 6 months, though more frequently if required.

At the balance sheet date, free reserves totalled £90,553. Trustees note the reserves levels exceed the policy but they have agreed that in the current climate and owing to the ongoing challenging fundraising environment, that the excess amount remains appropriate.

Where appropriate, systems and procedures are in place to mitigate the risks the charity faces. Policies and internal controls have been reviewed during the reporting period. Procedures continue to be in place to ensure compliance with safeguarding, data protection, health and safety of staff, volunteers, young people and visitors to the MAC-UK Ltd’s projects and these are regularly reviewed.

Remuneration Policy

The trustees consider the Board of MAC-UK Ltd and the Co Leadership Team as comprising the key management personnel of the charity in charge of directing and controlling the charity and running and operating the charity on a day to day basis. All trustees give of their time freely and no trustee remuneration was paid in the year. There were no related party transactions in the year 2023/24.

Public Benefit

In setting objectives and planning for current and future activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance ‘Public benefit: running a charity (PB2)’.

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In preparing these financial statements, the trustees are required to:

Trustees are required to disclose all relevant interests and register them with the Head of Governance and in accordance with MAC-UK Ltd’s policy, withdraw from decisions where a conflict of interest arises.

: MAC-UK Ltd has a salary banding structure ias in place for the remuneration of its i Sis i employees, benchmarked with charities of a heNP yw similar size and activity, to ensure that the oS ae ee ii 4 ee remuneration set is fair and comparable with é v0 oeOS = J that generally paid for similar roles. Periodicreviews of the salary banding structure take rr =e “= aflie ‘e| iz OU oerde ia eesapigsrs — oF a into account movement in average earnings. Pay reviews for any individual employee take into account the average salary of other employees. In 2023/24, the 3 highest paid members of staff earned between £49,242£57,555 full-time equivalent.

The trustees are responsible for keeping proper 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.

MAC-UK Ltd welcomes, but is not reliant on, the occasional input of skilled volunteers to assist with projects from time to time. MACUK Ltd also hosts part-time and short-term student placements of individuals in further or higher education in a field of study related to our work.

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.

Trustees’ Responsibilities in relation to the Financial Statements

The trustees (who are also directors of MACUK Ltd 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 trustees to prepare financial statements for each financial year which give a true and fair view of the state of the affairs of the charitable company and of its income and expenditure for that period.

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Independent Examiner

A resolution to appoint MHA Audit LLP as Independent Examiners was agreed at the MAC-UK Ltd December board meeting.

MAC-UK Ltd Annual Report

The report of the Directors has been he=a NPeeyw prepared taking advantage of the smallcompanies’ exemption within the Companies oS aeé vneeae ; es ad Act 2006. re as Te

Signed on its behalf by trustees:

Paula Harriott, Chair of Trustees

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vi deer fein ctis aL alseead Pha Pitta gtd carat be + oo ars Independent Examiner's Report to the Trustees of MAC-UK LIMITED ‘s ahs Dileme Se et pe al fete aks PET Pa aS i hoe er t ele ars ; bec ii - 7

I report to the charity Trustees on my examination of the accounts of the Charity for the period ended 30 September 2024.

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 company’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 in England and Wales, 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 that in any material respect:

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.

Signed: Dated: i fleee ifLKPeaf 25th June 2025

Rachel Doyle ACA DChA

MHA Chartered Accountants

MHA House, Charter Court, Swansea Enterprise Park, Swansea, SA7 9FS

MHA is the trading name of MHA Audit Services LLP, a limited liability partnership in England and Wales (registered number OC455542)

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MAC-UK Ltd || ANNUAL REPORT 2023/24

Statement of financial activities including a tN income and expenditure account) for the year ended 30 September 2024

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MAC-UK Ltd || ANNUAL REPORT 2023/24

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MAC-UK Ltd || ANNUAL REPORT 2023/24

`1 MAC

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2024

MAC-UK LTD is a private charitable company limited by guarantee. It was incorporated on 10 September 2008 and is governed by its Memorandum and Articles of Association dated 10 September 2008, as amended by special resolutions dated 17 May 2017 and 18 July 2019.

1. ACCOUNTING POLICIES

a) The financial statements have been prepared under the historical cost convention , in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102), Companies Act 2006 and Charity SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)". The financial statements have been prepared using its functional currency, of sterling. The Charity meets the definition of a public benefit entity under FRS 102.

b) Going concern policy The trustees have assessed whether the use of the going concern basis is appropriate and have considered

possible events or conditions that might cast significant doubt on the ability of the charity to continue as a going concern.

The trustees have made the assessment of going concern for a period of at least one year from the date of approval of the financial statements. In particular the trustees have considered the charity's forecasts and projections and have taken account of pressures on grant income. Trustees have concluded that there is a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. The charity therefore continues to adopt the going concern basis in preparing its financial statements.

c) Income generated from the supply of goods or services is included in the statement of financial activities in the period in which the supply is made.

d) Donations and gifts to the charity are included in the statement of financial activities when the charitable company becomes entitled to the income, it is probably that the income will be received and when the amounts can be measured reliably. Donations and services in kind are recognised as income where the provider of the service has incurred a financial cost. Volunteer time is not included in the financial statements.

e) Income from grants is recognised at fair value when the Charity has entitlement after any performance conditions have been met, it is probable that the income will be received and the amount can be measured reliably. If entitlement is not met then these amounts are deferred.

f) Restricted funds are to be used for specified purposes as laid down by the donor. Expenditure which meets these criteria is allocated to the relevent fund.

g) Unrestricted funds are donations and other income received or generated for core charitable purposes.

h) Expenditure is recognised in the period in which it is incurred. Support costs are allocated to activities on the basis of staff time spent on each activity.

i) Fixed assets and depreciation

Tangible fixed assets costing £100 or more are capitalised and recognised when future economic benefits are probable and the cost or value of the asset can be measured reliably. Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost.

Depreciation is provided on all tangible assets at rates calculated to write each asset down to its estimated residual value evenly over its expected useful life, which is 3 years for fixtures, fittings and equipment. Depreciation costs are allocated to activities on the basis of the use of the related assets.

1. ACCOUNTING POLICIES (continued)

j) Critical accounting estimates and areas of judgement

In the view of the trustees in applying the accounting policies adopted, no judgements were required that have a significant effect on the amounts recognised in the financial statements nor do any estimates or assumptions made carry a significant risk of material adjustment in the next financial year.

k) Financial instruments

The Charity only holds basic financial instruments. The financial assets and financial liabilities of the Charity are as follows:

Debtors - trade and other debtors (including accrued income) are basic financial instruments and are debt instruments measured at amortised cost as detailed in Note 9. Prepayments are not financial instruments. Cash at bank - is classified as a basic financial instrument and is measured at face value.

Liabilities - trade creditors, accruals and other creditors will be classified as financial instruments and are measured at amortised cost as detailed in Note 10. Taxation and social security are not included in the financial instruments disclosure. Deferred income is not deemed to be a financial liability, as the cash settlement has already taken place and there is simply an obligation to deliver charitable services rather than cash or another financial instruments.

l) Taxation

The Charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the Charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

m) Pension

The charitable company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charitable company in an independently administered fund. The pension cost charge epresents contributions payable under the scheme by the charitable company to the fund. The charitable company has no liability under the scheme other than for the payment of those contributions.

2. INCOME

2. INCOME
Unrestricted Restricted Total funds
2024 2024 2024
£ £ £
Voluntary Income
Donations Receivable 5,717 - 5,717
Grants Receivable (see note 2a) 167, 199 46,656 213, 855
172,916 46,656 219,572
Investment Income 294 - 294
Income arising from charitable activities
Training & Consultation fees 30,502 1,202 31,704
Recharges of staff 176, 919 - 176, 919
207,421 1,202 208,623
Other Income
Fundraising Income - - -
Other Income - - -
380,631 47,858 428,489
Unrestricted Restricted Total funds
2023 2023 2023
£ £ £
Voluntary Income
Donations Receivable 5,995 - 5,995
Grants Receivable (see note 2a) 190, 856 60,657 251, 513
196,851 60,657 257,508
Investment Income 528 - 528
Income arising from charitable activities
Training & Consultation fees 46,772 2,268 49,040
Recharges of staff 27,394 - 27, 394
74,166 2,268 76,434
Other Income
Fundraising Income		 - - -
Other Income 250 - -
250 - -
271,795 62,925 334,470

2a. GRANTS RECEIVABLE

2a. GRANTS RECEIVABLE
Unrestricted Restricted Total funds
2024 2024 2024
£ £ £
Voluntary Income
Art Against Knives 14, 199 - 14, 199
John Armitage Charitable 35, 000 - 35, 000
Trust -
The Tudor Trust 55, 000 - 55, 000
The Aim Foundation 30, 000 - 30, 000
Lambeth 29,500 - 29,500
Commonweal Housing 3,500 3,500
St Martin-in-the-Fields 46, 656 46,656
167,199 46,656 213,855
Unrestricted Restricted Total funds
2023 2023 2023
£ £ £
Voluntary Income
Art Against Knives 12, 204 - 12, 204
Berkeley Foundation 5,000 - 5,000
John Armitage Charitable 35, 000 - 35, 000
Trust
The Tudor Trust 50, 000 - 50, 000
The Aim Foundation 60, 000 - 60, 000
Bennelong Foundation - 14, 000 14, 000
SEJA 2,202 - 2,202
Skipton Building Society 1,500 - 1,500
St Martin-in-the-Fields - 46, 657 46, 657
Swire 24, 950 - 24, 950
190,856 60,657 251,513
3. COSTS FOR GENERATING FUNDS
Unrestricted Restricted Total funds Total funds
2024 2024 2024 2023
£ £ £ £
Fundraising and communications 14, 334 - 14, 334 22, 350
14,334 - 14,334 22,350

4. Analysis of Expenditure on Charitable activities

4. Analysis of Expenditure on Charitable activities
Unrestricted Restricted Total Total
2024 2024 2024 2023
Fundraising 14,334 - 14,334 22,350
Staff Salaries & Pension & training 254,699 74,032 328,731 306,377
Premises 5,693 - 5,693 12,325
Staff Travel & Welfare 2,165 - 2,165 2,132
Staff Supervison & HR 2,064 - 2,064 10,539
Depreciation 835 - 835 940
Support & Management Costs 39, 440 18,113 57, 553 49, 886
319,230 92,145 411,375 404,549

5. Analysis of Support and Governance Costs

5. Analysis of Support and Governance Costs
Unrestricted Restricted Total Total
2024 2024 2024 2023
Book keeping and Finance 20,908 - 20,908 24,608
Independent Examination 5,400 - 5,400 5,400
Office support costs & Mgt Cost 8,831 18,113 26,944 15,829
Professional Indemnity 4,301 - 4,301 4,049
39,440 18,113 57,553 49,886

6. GOVERNANCE COSTS

6. GOVERNANCE COSTS
Total funds Total funds
2024 2023
£ £
Audit fees - -
Independent Examiner's Fees 2,750 2,750
Legal & professional fees 31, 433 6,917
Other governance costs 35 14
34,218 9,681
7. STAFF COSTS
Total funds Total funds
2024 2023
£ £
Gross salaries 300,600 283, 221
Social Security costs 21, 809 17, 831
Pension costs 5,490 5,285
327,899 306,337
Redundancy costs - -
Staff training, recruitment and DBS 2,065 10,539
329,964 316,876

The average number of employees during the year was 12.8 (2023: 15.8).

The average number of employees during the year was 12.8 (2023: 15.8). The average number of employees during the year was 12.8 (2023: 15.8).
No Trustees received any remuneration for their services nor reimbursement of expenses (2021: None).
The number of employees whose annual remuneration was £60,000 or more were: 2024 2023
Number Number
Between £60,001 and £70,000 - -

The key management personnel of the charity consists of the Director of Clinical Innovation and Practice, the Head of Governance, the Head of Youth Employment and Co-Production and the Board of Trustees. The total remuneration of the key management personal during the year was £107,155 (2023: £157,376).

8. TANGIBLE FIXED ASSETS

8. TANGIBLE FIXED ASSETS
Fixtures,
fittings &
equipment
£
Cost
At 1 October 2023 36, 280
Additions 416
Disposals ( 122)
At 30 September 2024 36, 573
Depreciation
At 1 October 2023 35, 096
Charge for the year 835
Disposals
At 30 September 2024 35, 931
Net book value
At 30 September 2024 643
At 30 September 2023 1,184
9. DEBTORS 2024 2023
£ £
Trade debtors 47, 866 6,896
Prepayments 4,638 5,232
52, 504 12,128
10. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 2023
£ £
Trade creditors 3,568 3,894
Taxation and social security 4,901 -
Accruals 5,600 4,140
Deferred income - -
Other creditors 962 1,005
15, 031 9,039

11. MOVEMENT IN FUNDS

11. MOVEMENT IN FUNDS
At 1 Oct At 30 Sept
2023 Income E xpenditure Transfers 2024
£ £ £ £ £
Unrestricted funds
General fund 21,717 380,631 ( 311,795) - 90,553
Restricted funds
Berkeley Charitable Foundation - 1,202 ( 1,202) -
St Martin-in-the-Fields 40,368 46, 656 ( 90,942) - ( 3,918)
Bennelong Foundation 14,000 - ( 7,435) 6,565
Total Restricted Funds 54,368 47,858 ( 99,579) - 2,647
Total funds 76,085 428,489 ( 411,375) - 93,200
At 1 Oct At 30 Sept
2022 Income Expenditure Transfers 2023
£ £ £ £ £
Unrestricted funds
General fund 126, 397 271, 795 ( 356,444) ( 20,031) 21,717
Restricted funds
Berkeley Charitable Foundation 19,517 2,268 ( 41,816) 20,031 -
St Martin-in-the-Fields - 46,657 ( 6,289) - 40,368
Bennelong Foundation - 14,000 14, 000
Total Restricted Funds 19,517 62,925 ( 48,105) 20,031 54, 368
Total funds 145, 914 334, 720 ( 404,549) - 76, 085

12. ANALYSIS OF NET ASSETS BETWEEN FUNDS

----- Start of picture text -----
||||| |---|---|---|---| |2024|2024|2024| |General funds Restricted funds|Total funds| |£|£|£| |Tangible fixed assets|643|-|643| |Net current assets|89, 910|2,647|92,557| |90, 553|2,647|93,200| |2023|2023|2023| |General funds Restricted funds|Total funds| |£|£|£| |Tangible fixed assets|936|248|1,184| |Net current assets|20, 781|54, 120|74,901| |21, 717|54, 368|76,085|

----- End of picture text -----

13. CONTROL

The charitable company is controlled by its trustees. There is no one ultimate controlling party.

14. RELATED PARTIES

During the year there were no transactions with related parties (2023: no transactions with related parties).

15. POST BALANCE SHEET EVENTS

There are no post balance sheet events.

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