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← Mkpuk&i

2025-03-31-accounts

Charity registration number 1167983 (England and Wales)

MKPUK&I

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

MKPUK&I

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees

Debbie Beauchamp Robert Buswell Jason Denman Jonathan Hooker Peter Mulhall

Charity number 1167983 Principal address 36 Crown Rise Watford Hertfordshire WD25 0NE Independent examiner Gary Howard FCA Howard Wilson Chartered Accountants 36 Crown Rise Watford Hertfordshire WD25 0NE

MKPUK&I

CONTENTS

Page
Trustees' report 1 - 8
Independent examiner's report 9
Statement of financial activities 10
Balance sheet 11
Notes to the accounts 12 - 20

MKPUK&I

TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2025

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

The aim of this report from the trustees is to explain the charity’s aims and how it is going about achieving them. The charity is registered with the Charity Commission in England and Wales as a Charitable Incorporated Organisation (CIO).

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

Background

Statistics show us that the highest cause of death of men in the UK and Ireland is suicide. Digging deeper it is evident that most men have few male friendships and that loneliness and isolation play a significant role in causing men to end their own lives. What often makes a man’s situation worse is that when we as men experience real difficulties we have been conditioned to believe we should be able to solve it on our own: this can lead men to isolate even more. So why is this happening and what can be done about it?

Understanding the Root Causes

The predominant system of values which operates in the UK and Ireland and which governs how men are conditioned growing up is commonly referred to as Patriarchy. The dictionary defines patriarchy as a social organisation marked by the supremacy of the father in the clan or family. It goes on to add Patriarchy is characterised by male domination and power. Noted authors such as John Bradshaw and Bell Hooks describe specific effects such as the repression of emotions other than fear, and the destruction of individual willpower. We are all socialised into this system because Patriarchy shapes the values of our culture. As boys growing up, men learn to experience pain and are denied their feelings. Another leading author Joy Justice explains that Patriarchy has two major effects; it continues and supports the oppression of women and it imposes rigid sex or gender roles that damages men every bit as much as it damages women. Bell Hooks notes that sadly it is often women as well as men that keep this patriarchy in place so the whole system of society perpetuates these values. Patriarchy turns men into emotional cripples who are unable to identify and express their emotions in a healthy way which can, and often does, lead to dominance through violence. In addition many men who have grown up in this patriarchy suffer from anxiety and depression and without the skills and habit of identifying and sharing their emotions they isolate and suffer in silence.

Contemporary research into happiness highlights five major causes. This is important as it helps to explain why the MKP UK&I work creates such powerful changes in men’s lives. The first cause is having meaning in what we do, so that what we spend our time doing or our work has true meaning for us and feels like a contribution. The second is continuing to learn and grow which our personal development work supports and accelerates. Thirdly the quality of our relationships affects how happy we are, and belonging to the MKP UK&I community offers real connection and friendships of trust and openness. The fourth cause of happiness is what we do for others. In MKP UK&I the journey starts with our own personal development and transitions into the support we can offer others. The fifth and final cause is connection or contact with nature.

In many traditional tribal societies there were rites of passage that served to help their members transition from one stage of life to the next, by creating experiences that prepared them for the challenges and responsibilities they would face in the next stage they were entering. In our contemporary society in the UK and Ireland most of these rituals have all but disappeared. Perhaps the only surviving ritual would be the marriage ceremony to help the two intended individuals transition into a new reality and to demonstrate to their friends and family that this new reality was starting on this day; the wedding day. The loss of these rites of passage means that there are many males who are still ‘boys at heart’ walking around in adult bodies, but motivated by a boy or adolescent mindset. Boys are typically insecure with a strong need to prove themselves, especially to their peers. This results in fights outside pubs and clubs, excessive drinking and drug-taking and multiple sexual partners, all with the aim of proving one has become a man. A traditional rite of passage would teach the wisdom, knowledge, skills and responsibilities of an adult man and set challenges to prove these riches had been acquired successfully. Eventually after a challenging and life-changing experience each young man would be celebrated and welcomed into the world of adult men. This meant he had proven himself as worthy and no longer needed to do that. He had become comfortable in his own skin.

MKPUK&I

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

So what can be done today in the UK and Ireland to support our male population in their transition into a healthy adulthood and be able to meet these challenges and responsibilities of being a grounded and healthy adult, able to become a supportive partner, parent and member of their community?

The Aims and Objectives of MKP UK&I

Our Vision

IS A WORLD WHERE ALL MEN:

N.B. Our Vision is how we would like the world to be. Recognising that it is not like that now, our Mission, (or purpose for existing as an organisation) is to move the UK and Ireland towards that Vision of the future.

Our Mission

Is to support all men to establish and pursue their own life purpose and nurture their emotional wellbeing.

We do this by offering every man transformational experiences and supporting them in confidential peer facilitated men's groups.

In line with these statements the charitable purpose is summed up in our Constitution in this object statement:

We help to preserve and protect the mental health and well-being of men in the UK and Ireland by offering training opportunities for personal development and providing a platform for men to connect and communicate with each other in a healthy way.

What does this look like in Practice?

There is a Theory of Change which underpins our activities and the way they are delivered to men.

  1. Men come to us or are directed to us when they feel they are lost, or need some support, or they feel something is missing in their lives. This stage is about Self-realisation and Questioning .

  2. They may join a Connection Group to experience what a safe space in a men’s group is like and to learn to share with, and listen to, others. Some choose to go straight onto one of the weekend training events, whilst others move onto that after experiencing the men’s groups. This stage is about Experience, Learning and Awareness.

  3. Having attended a weekend men often wish to staff weekends for other new men. This stage is about Giving and Receiving Support, and Developing New Skills.

  4. As each man gains more skill and experience he is able to contribute more and gains confidence in his own ability to support others. This stage is about Ongoing Personal Growth through Service to Others.

  5. Gradually a man develops his understanding of the real meaning of having a personal mission or purpose which is bigger than, and beyond, himself. This stage is about Service to People, Communities and World Beyond MKP.

It is important to mention that in becoming more aware of their actions, behaviours and motivations, men understand and see more clearly their impact on others and become better partners, better parents and better members of their communities.

MKPUK&I

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Use of volunteers

The majority of the services provided by the charity are provided by volunteers working under the guidance of paid leaders. We are committed to ensuring that all volunteers adhere to the highest standards that safeguard the interests of all those who use our services. For the NWTA weekend we aim to fill the training with 36 men and will have about 45 to 50 men staffing. Of those there will be four paid leaders and the majority of the rest will pay to staff and pay their own travel expenses. Adding in the time they take off from work, we estimate the volunteer value of a weekend to be in the region of at least £25k for each weekend. The size of the training is sometimes limited by the venue. For example the gateway trainings which are for minority groups, the maximum may be sixteen participants and twenty five to thirty staff men.

Public Benefit Statement

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake and have ensured they are aligned to the charitable Aims & Objectives and Mission Statement.

Connection Groups

The simplest and easiest way for a man to experience a men’s group or to receive support from other men is to go to our website and join an online Connection Group. These groups are free and open to anyone identifying as a man. In this group he will experience the creation of a safe space and will hear other men share through a simple check-in process. This is often as simple as: How I am feeling Physically at the moment, How I am feeling Mentally, How I am feeling Emotionally and How I am feeling Spiritually or Socially. After that there is usually some time to go into a slightly deeper check-in or to look at something which several men have mentioned. The men who come to these groups have often had no previous experience of personal development and our feedback from them has been overwhelmingly positive in terms of how they feel as a result of attending and hearing others and being heard. These groups do exactly what they claim to do, in that they provide men with a real feeling of connection. Men can attend as many of these groups as they wish and they are free of charge.

The New Warrior Training Adventure (NWTA)

This is a weekend training for usually 36 men who are new to MKP UK&I. There are typically 50 staff men making this training happen and the majority pay a fee to come and give their time to the support of others. However they are also upskilling themselves and learning about the well-being benefits of supporting others. In other words, they are learning that real fulfilment in our lives comes from how much we contribute to others. Each weekend is meticulously planned with more experienced men taking on key roles which are governed by written protocols defining the needs of the role and with helpline numbers to more experienced men. MKP UK&I has a number of core values but underlying them all are the values of Integrity and Accountability. Men taking on these roles understand the importance of them and know they are taking on serious responsibility for the care and wellbeing of other men. They have all had that lived experience through their own weekend.

The Personal Integration Training (PIT)

Following the NWTA weekend the majority of men continue into a nine week online integration training which gives them the opportunity to work in a smaller group (up to 12) to learn how to be part of a men’s group and how to run a men’s group - all done in a way which allows the men to continue their personal development. This is an online training of one evening per week for nine weeks.

Integration Groups (I- Groups)

Following the PIT many of the groups go on to form their own I-Group. Some men prefer to meet physically rather than online and may look for an I-Group which is geographically close to where they live or work and may apply to join an existing group. I-Groups may only be open to those who have completed the weekend, or the weekend and the PIT, and some are open to men from outside the community who have not done either. These activities show the path a man takes as he goes through the theory of change model. However, there are additional activities run by the charity to increase our outreach and support more men.

External Activities

These are activities that any man can join or drop into. In addition to the Connection Groups which are online, some of the more experienced men from the community run physical drop-in groups for men in their local areas.

MKPUK&I

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Internal Activities

For men who have been through the NWTA weekend there are additional internal activities such as Deeper Sharing Circles. (We use the terminology Circles in place of groups as men have been meeting in circles for thousands of years, and the reality of a circle is that no one sits at the head of the table. For this reason men’s groups are often referred to as men’s circles). Deeper Sharing Circles are when one or more men may choose to facilitate a deeper discussion on a particular topic which they are interested in and believe it will support others. Topics can be anything but examples have been: being a single parent, dealing with grief, dealing with shame, a circle for those who have been affected by suicide and what we can do to combat violence against women and girls.

Equality, Diversity and Inclusion

There have also been some activities to raise awareness of Diversity, Equality and Inclusion. One event called Giving Voice was for black and brown men to share their experience of growing up and living in the UK or Ireland. This was a one-way conversation in which the audience listened only. There have also been a number of events called Crossing the Road , in which men from different ethnic backgrounds meet and discuss racism and their experience of it and how they have understood their own racial bias received as a result of their upbringing. These have been extremely powerful events in raising awareness of the attendees of their own bias and how it can impact others.

Training and Development

There is a well administered Leadership Track which monitors and mentors men through their journey to leadership. There is an initial staff training which men must attend before they can staff for a fourth weekend. They must also attend a personal bias awareness training which is usually the National Coalition Building Initiative (NCBI) training.

There are three separate leadership trainings and men who are officially recognised as Leaders or Co-leaders have to recertify through peer review every two years.

Performance/Impact

Activities Number of
Events		 Number of
Attendances		 Volunteer Hours
Given
Income Raised
if Applicable		 Bursaries
Awarded
NWTA 7 143 20,736 £133,934 £16,363
PIT 11 102 126 N/A N/A
Connection
Groups		 Average of 3
per week for 48
weeks, 1 Black
and brown men
circle per month
and 1 GBTQ+
circle a month


Average of 6
attendees
Average 10 men
for both		 6 hours per week
= 290 hours per
year
4 hours each per
month = 50
hoursperyear

N/A		 N/A
Deeper Sharing
Circles		 24 130 120 N/A N/A
Morning
Meditations		 3 per week Average 12 men 120 N/A N/A
Funds Raised 2024 - 2025
Community Donations £29,963
Fees Paid by Staff to volunteer on the weekends £29,392

MKPUK&I

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Financial review

During the year ended 31 March 2025 total income was £243,274 (2024: £259,873), a decrease against the previous year of £16,599. Total expenditure was up by £590 at £255,144 (2024: £254,554).

The charity is committed to holding a minimum of £40,000 in unrestricted reserves, equivalent to six months’ operational costs. The unrestricted reserves at the end of the year were £22,366 which is below that target, the trustees anticipate that the reserves can be brought back up to the preferred level in the forthcoming accounting period.

Principal sources of income and how expenditure meets objects

Through adherence to our Financial Control Policies and Procedures, the charity is committed to prudent financial management, transparency and the safeguarding of its assets, ensuring sufficient reserves to sustain the charity in the event of a temporary suspension of its activities, such as happened during Covid. The Board of Trustees has the overall responsibility for managing MKPUK&I funds; approving the budget, ensuring the accuracy of the accounting records, adherence to financial controls and policies, and timely preparation of financial statements. In practice, other than budget approval, the day-to-day responsibilities for these actions are overseen by the Treasurer with input from the Finance Action Circle.

Our primary source of income comes via the trainings we deliver (as described above). Each training is separately budgeted and an overall budget for the year is developed by the Training Manager and Finance Manager, assisted by the Treasurer, Finance Action Circle and the Training & Outreach Director, with Board of Trustees scrutiny.

As each separate training is budgeted, this allows the charity to make financial projections for the year ahead, and budget accordingly to ensure the charity meets its object. The weekend trainings this year will no longer cover the costs of our increased outreach activities and we will need to become more adept at fundraising.

Details of plans for future periods

The Trustees remain confident that the charity will be able to deliver significantly against our aims and objects within the resources that will be available.

Risk factors and review

We have a robust financial risk management policy and procedures; a full risk assessment in relation to health and safety, accompanied by contingency plans and a comprehensive insurance policy. Our main risks are financial, reputational and IT related. We are in conformance with all legislation regarding GDPR and have described separately the financial controls and care.

Structure, governance and management

We have one part time employee, the Development and Outreach Director who is Laurence Johns. He is supported by two part-time contractors who are The Training Manager and the Enrolment Coordinator. In addition, there is a Finance Action Circle, an Operations Action Circle who meet weekly and make day to day decisions and have actions approved and overseen by a monthly trustee meeting. There is also a Equality, Diversity and Inclusion Action Circle. All these meetings are minuted and the minutes are open to the community. There are at least one or two trustees in each of these sub-groups.

One trustee is paid as a contractor to be the Enrolment Coordinator. He too has other income from other work and can choose to refuse work with MKP UK&I and is the best qualified candidate to fulfil this role given his mix of MKP experience, his IT capability, and his soft skills. He has transformed our enrolment processes. He is excluded from any Board discussions relating to his role. The board is aware of the Conflicts of Interest policy and openly declares the above arrangements having met the requirements as we have understood them.

Specialist work such as leadership of the adventure weekends, PITs and leadership trainings are undertaken by well-trained and experienced men working as contractors and supported by volunteers. Volunteering for Action Circles and to staff on weekend trainings is part of the ongoing development process men in the community can choose to take part in.

MKPUK&I

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

The MKPUK&I Board is Aware of, and familiar with, the Charity Governance Code and is working to ensure that we make full use of this tool to improve and refine our effectiveness as a board of trustees.

1 Organisational purpose

The board is clear about the charity’s aims and ensures that these are being delivered effectively and sustainably. We have stayed focused on our core strengths and delivering the Vision and Mission of MKPUK&I.

2 Leadership

Every charity is led by an effective board that provides strategic leadership in line with the charity’s aims and values. The board has stayed true to the strategy and it has focused on maintaining ongoing activites, improving Governance and financial systems.

3 Integrity

The board acts with integrity, adopting values and creating a culture which helps achieve the organisation’s charitable purposes. The board is aware of the importance of the public’s confidence and trust in charities, and trustees undertake their duties accordingly. The board places high value on our values and the processes which facilitate their adoption. The board ensures conformance to charity commission guidelines.

4 Decision-making, risk and control

The board makes sure that its decision-making processes are informed, rigorous and timely and that effective delegation, control and risk assessment and management systems are set up and monitored. Important work has been carried out this year to establish specialised sub-groups called Action Circles to carry out specialist activities and oversight and report back to the board.

5 Board effectiveness

The board works as an effective team, using the appropriate balance of skills, experience, backgrounds and knowledge to make informed decisions. The board is more diverse now than before and represents a wider range of views about the charity and how to move forward. We continue to seek well-qualified and experienced individuals to cover all the important areas of expertise. We are not yet where we would like to be.

6 Equality, diversity and inclusion

The board’s approach to diversity supports its effectiveness, leadership and decision-making. We have actively encouraged men from more diverse backgrounds to take on positions and roles of responsibility including the board, and our Equality Diversity and Inclusion Action Circle meet monthly.

7 Openness and accountability

The board leads the organisation in being transparent and accountable. The charity is open in its work, unless there is good reason for it not to be. The board works to share information that is appropriate to share and involves others in decision-making where possible and appropriate.

Charity constitution

The charity is registered with the Charity Commission in England and Wales as a Charitable Incorporated Organisation (CIO).

Recruitment and appointment of trustees and directors’ interests

The recruitment process is open and transparent, offering the roles to the MKPUK&I community but also actively reaching out to a wider cohort. We did this by advertising widely throughout the MKP UK&I network, encouraging members to nominate and recommend possible trustees with the necessary skills, assessing applications through specific selection criteria, shortlisting and interview process.

As with many smaller charities the trustees are involved in moving forward and overseeing the work of many of the Action Circles. In addition, the Training and Outreach Director meets weekly with the Operating Circle which includes the Enrolment Coordinator, and Training Manager, this group reports to the whole board monthly.

MKPUK&I

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Induction and training of trustees

All new Trustees are given an induction pack, outlining their duties and responsibilities to the charity. Details of available training to enhance their skills and knowledge in relation to their trustee roles are disseminated prior to a formal introductory meeting. We then hold introductory forums for the Trustees whereby a presentation on the work of MKP UK&I is delivered by the Development & Outreach Director and the Trustees are given the space and time to get to know each other and to engage in ‘question and answer’ sessions. All new trustees are pairedup with an existing trustee so that the new trustees have a mentor and close point of contact whilst finding their feet. In addition, we found a Trustee training course run by Buzzacott which is a requirement of all new Trustees to attend this, or an equivalent, training within the first six months of their tenure. These courses are also a good forum to search for new potential trustees. The NCVO is also a great source of material and is helping us to improve our overall governance.

Organisational structure

The charity is governed by a Board of Trustees with responsibility for legal compliance, good governance processes, policies and procedures and oversight of the work of the Development & Outreach Director, together with part-time contractors working to develop the charity or who are responsible for the day to day running of the charity. Monthly board meetings are scheduled in advance with reporting procedures in place to ensure the charity is achieving its charitable aims and objectives. The Action Circles meet monthly, or on an as required basis, and report to the board with the exception of the Operations Circle which meets weekly. The weekend training leader body is one circle that has special responsibility for developing training leadership.

Relationship with wider network

We have built a range of relationships, not only with the wider MKP international network, but also with closely aligned organisations such as A Band of Brothers, Journeyman, Woman Within, Women in Power, The National Coalition Building Institute (NCBI), Mental Health First Aid (England) and the Men and Boys Coalition.

Trustees

The trustees who served during the year and up to the date of signature of the financial statements were: Jonathan Hooker - Chair (from 28 August 2024)

Barnaby Reason - Treasurer (Retired 26 May 2024) Robert Buswell - Treasurer (Appointed 09 November 2024) Debbie Beauchamp (Appointed 04 December 2024) Paula Chinnery (Retired 09 November 2024) Jason Denman (Appointed 09 November 2024) Deborah Gale (Retired 30 April 2024) Royston John (Retired 09 November 2024) Peter Mulhall (Enrolment Coordinator)

Disclosure of interests

One of the trustees are paid for contracted services one as Enrolment Coordinator. The rate is assessed as the going rate for the role and he is excluded from any discussions which affect that role. The Training Manager, Enrolment Coordinator and Development and Outreach Director and also training leaders and are excluded from discussions affecting the leaders role or situation.

MKPUK&I

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Statement of trustees' responsibilities

The trustees 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).

The law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that year.

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

The trustees are responsible for keeping sufficient accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees' report was approved by the Board of Trustees.

Jonathan Hooker

Jonathan Hooker

Trustee Dated: 24 February 2026

MKPUK&I

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF MKPUK&I

I report to the trustees on my examination of the financial statements of MKPUK&I (the charity) for the year ended 31 March 2025.

Responsibilities and basis of report

As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011.

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

Independent examiner's statement

Your attention is drawn to the fact that the charity has prepared the financial statements in accordance with the relevant version of the Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn. I understand that this has been done in order for the financial statements to provide a true and fair view in accordance with UK Generally Accepted Accounting Practice.

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 financial statements to be reached.

Gary Howard FCA

Howard Wilson Chartered Accountants 36 Crown Rise

Watford Hertfordshire WD25 0NE 16 March 2026

MKPUK&I

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2025

Unrestricted
Restricted
funds
funds
2025
2025
Notes
£
£
Income and endowments from:
Donations and legacies
3
27,227
15,000
Charitable activities
4
196,776
580
Other trading activities
5
750
-
Investments
6
708
-
Other income
7
2,233
-
Total income
227,694
15,580
Expenditure on:
Raising funds
8
20
-
Charitable activities
9
229,110
26,015
Total expenditure
229,130
26,015
Net income/(expenditure) and
movement in funds
(1,436)
(10,435)
Reconciliation of funds:
Fund balances at 1 April 2024
32,419
25,663
Fund balances at 31 March
2025
30,983
15,228		 Total
Unrestricted
Restricted
funds
funds
2025
2024
2024
£
£
£
42,227
20,952
-
197,356
207,677
29,994
750
750
-
708
500
-
2,233
-
-
243,274
229,879
29,994
20
-
-
255,125
250,223
4,331
255,145
250,223
4,331
(11,871)
(20,344)
25,663
58,082
52,763
-
46,211
32,419
25,663		 Total
2024
£
20,952
237,671
750
500
-
259,873
-
254,554
254,554
5,319
52,763
58,082

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

MKPUK&I

BALANCE SHEET

AS AT 31 MARCH 2025

Notes
Current assets
Debtors
14
Cash at bank and in hand
Creditors: amounts falling due within
one year
15
Net current assets
Income funds
Restricted funds
17
Unrestricted funds
Designated funds
19
General unrestricted funds		 2025
£
20,264
66,583
86,847
(40,636)
8,617
22,366		 £
46,211
15,228
30,983
46,211		 2024
£
11,835
96,734
108,569
(50,487)
7,173
25,246		 £
58,082
25,663
32,419
58,082

The financial statements were approved by the Trustees on 24 February 2026

Jonathan Hooker

Jonathan Hooker Trustee

MKPUK&I

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

Charity information

MKPUK&I is a Charitable Incorporated Organisation (CIO).

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity's governing document, the Charities Act 2011 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)". The charity is a Public Benefit Entity as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.

The accounts have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

1.4 Income

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

1.5 Expenditure

Expenditure is accounted for on an accruals basis. Allocations of support costs are based on the appropriate combination of staff time, direct expenditure and activity levels.

1.6 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

MKPUK&I

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

(Continued)

1.7 Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.8 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.9 Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

MKPUK&I

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

2 Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3 Donations and voluntary income

Unrestricted
Restricted
funds
funds
£
£
Donations
15,687
15,000
Membership fees
11,540
-
27,227
15,000
For the year ended 31 March 2024
20,952
-		 Total
2025
£
30,687
11,540
42,227		 Total
2024
£
9,629
11,323
20,952
20,952

4 Training and education

Training income
Grants receivable
Analysis by fund
Unrestricted funds
Restricted funds
Grants receivable
Other		 2025
£
196,776
580
197,356
196,776
580
197,356
580
580		 2024
£
207,677
29,994
237,671
207,677
29,994
237,671
29,994
29,994

MKPUK&I

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

5 Income from other trading activities

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Fundraising events 750 750
6 Income from investments
Unrestricted Unrestricted
funds funds
2025 2024
£ £
Interest receivable 708 500
7 Other income
Unrestricted Unrestricted
funds funds
2025 2024
£ £
Reimbursed expenses 2,233 -
8 Expenditure on raising funds
Unrestricted Unrestricted
funds funds
2025 2024
£ £
Fundraising and publicity
Advertising 20 -

MKPUK&I

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

9 Expenditure on charitable activities

Training and Training and
education education
2025 2024
£ £
Direct costs
Staff costs 42,309 44,130
Bursaries 16,364 14,008
Site rental 66,379 64,897
Insurance 2,566 2,392
Certified leaders fees 51,422 47,173
Materials and supplies 49,202 39,725
Computer and IT 3,685 -
Travel and subsistence - 115
Office costs 2,278 4,239
Legal and professional costs 10,712 27,721
Telephone 1,449 1,593
Bank charges and other finance costs 6,059 6,221
Governance costs 2,700 2,340
255,125 254,554
Analysis by fund
Unrestricted funds 229,110 250,223
Restricted funds 26,015 4,331
255,125 254,554
10 Net movement in funds 2025 2024
£ £
The net movement in funds is stated after charging/(crediting):
Fees payable for the independent examination of the charity's financial
statements 2,700 2,340

11 Trustees

During the year, one Trustee, Peter Mulhall received fees of £14,928 and was reimbursed expenses of £1,976. None of the other Trustees received remuneration or reimbursement of expenses during the year.

MKPUK&I

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

12 Employees

Number of employees

The average monthly number of employees during the year was:

2025 2024
Number Number
Employed Operations 1 1
Self Employed Operations 2 2
3 3
Employment costs 2025 2024
£ £
Employed operations 20,814 22,095
Self employed operations 20,871 21,411
Other pension costs 624 624
42,309 44,130

There were no employees whose annual remuneration was £60,000 or more.

13 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.

14 Debtors

Amounts falling due within one year:
Trade debtors
Prepayments and accrued income
15
Creditors: amounts falling due within one year
Other creditors
Accruals and deferred income		 2025
£
-
20,264
20,264
2025
£
33,146
7,490
40,636		 2024
£
4,996
6,839
11,835
2024
£
31,468
19,019
50,487

MKPUK&I

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

16 Retirement benefit schemes
2025 2024
Defined contribution schemes £ £
Charge to profit or loss in respect of defined contribution schemes 624 624

The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.

MKPUK&I

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

17 Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

Movement in funds Movement in funds Movement in funds Movement in funds
Balance at Incoming Resources Balance at Incoming Resources Balance at
1 April 2023 resources expended 1 April 2024 resources expended
31		 March 2025
£ £ £ £ £ £ £
Equality, Diversity and Inclusion Fund - 20,000 (2,040) 17,960 580 (4,200) 14,340
Northern Ireland Community Fund - 9,994 (2,291) 7,703 - (6,815) 888
Bursary Fund - - - - 15,000 (15,000) -
- 29,994 (4,331) 25,663 15,580 (26,015) 15,228

Equality, Diversity and Inclusion Fund is a project funded by The National Lottery Community Fund to promote equality, diversity and inclusion in our activities.

Northern Ireland Community Fund is a project funded by The National Lottery Community Fund to build our community in Northern Ireland.

The Bursary fund was a donation to provide bursaries to assist men in attending the training weekends.

MKPUK&I

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

18 Analysis of net assets between funds

Unrestricted
Restricted
funds
funds
2025
2025
£
£
At 31 March 2025:
Current assets/(liabilities)
30,983
15,228
30,983
15,228
Unrestricted
Restricted
funds
funds
2024
2024
£
£
At 31 March 2024:
Current assets/(liabilities)
32,419
25,663
32,419
25,663		 Total
2025
£
46,211
46,211
Total
2024
£
58,082
58,082

19 Designated funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

Movement in funds Movement in funds
Balance at Transfers Balance at Incoming Resources Balance at
1 April 2023 1 April 2024 resources expended 31 March 2025
£ £ £ £ £ £
Elders Fund 3,155 463 3,618 7,155 (5,656) 5,117
LKS Fund 2,428 1,127 3,555 1,350 (1,405) 3,500
5,583 1,590 7,173 8,505 (7,061) 8,617

20 Related party transactions

There were no disclosable related party transactions during the year (2024 - none).