The Charity Registration Number is :- 1176745
Men Too
Report and Accounts
31 March 2022
Men Too
Report and accounts for the year ended 31 March 2022
Contents
| Page | ||
|---|---|---|
| Charity information | 1 | |
| Trustees' Annual Report | 1 | |
| Statement of directors' responsibilities | 9 | |
| Independent Accountant's Report | 10 | |
| Funds Statements:- | ||
| Statement of Financial Activities | 11 | |
| Statement of Financial Activities - Prior Year statement | 12 | |
| Statement of total recognised gains and losses | 13 | |
| Movements in funds | 14 | |
| Revenue Funds | 15 | |
| Income and Expenditure account | 15 | |
| Summary of funds | 16 | |
| Balance sheet | 16 | |
| Notes to the accounts | 17 |
Men Too
Trustees' Annual Report for the year ended 31 March 2022
The Trustees present their Report and Accounts for the year ended 31 March 2022.
Reference and administrative details
The charity name.
The legal name of the charity is:- Men Too
The charity's areas operation and UK charitable registration.
The charity is registered in England & Wales with the Charity Commission in England & Wales (CCEW) with charity number 1176745
Legal structure of the charity
The charity is constituted as a Charitable Incorporated Organisation (CIO) in England & Wales. The governing document of the charity is the constitution of the CIO as approved by the Charity Commission in England & Wales (CCEW) .
There are no restrictions in the governing documents on the operation of the Charity or on its investment powers other than those imposed by Charity Law.
The trustees are all individuals.
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Men Too
Trustees' Annual Report for the year ended 31 March 2022
The principal operating address of the charity is:-
32 Argyle Street Birkenhead, Merseyside CH41 6AE,
The Trustees in office on the date the report was approved were:-
Gaynor Williams Lesley Woods Jane Graham Sharon Stanton Keri Lockhart Thomson
The following persons served as Trustees during the year ended 31 March 2022 :-
The trustees who served as a trustee in the reporting period were as shown above, and there were no changes during the year, or in the period between the year end and the approval of the accounts.
Objects and activities of the charity
The purposes of the charity as set out in its governing document.
The pupose of the Charity is to provide facilities for recreation and other leisure-time occupation in the interests of social welfare with the object of improving the conditions of life for those persons, in particular, vulnerable men and boys with multi/complex needs and/or suicide ideation resident in Birkenhead and neighbouring areas of Merseyside.
BACKGROUND & HISTORY: MEN TOO CHARITY:
The formation of MEN TOO has come about through small groups of men accessing personal development training; 1-1 therapeutic counselling and group counselling services from a small charity called WEB Merseyside. After accessing the training from WEB, the men requested that WEB put on weekly services for them as they had found it so beneficial in helping them to cope and recover. Unfortunately, WEB was unable to provide weekly sessions due to lack of funding/resources. However, WEB: continued to support these men from their unrestricted reserves for over 18mths, organising activity-based sessions twice monthly which were well attended.
In regular consultation with the men, WEB Merseyside went about setting up a specific charity for men that would allow them to meet in small groups on a weekly basis. The men have been involved at every stage of setting up this small but much needed charity. From the name of the organisation to its aims and objectives, from weekly activities they think would support them up to governance and managing the organisation; meeting trustees and sharing their views of what has helped them and what they would like more of. All of this took over 12 months of consultation and meetings and formed the stages which we are now up to, in our 4th year of delivering services to men.
AIMS: MEN TOO were granted charitable status on 19/01/2018 our aims are to support men who have a range of mental health issues, complex needs, and suicide ideation. MEN TOO works with men aged 18 and above.
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Men Too
Trustees' Annual Report for the year ended 31 March 2022
SERVICES:
•Group support -weekly via ‘maintenance for the mind’ sessions
•Range of confidence/esteem building training, and anger management training •Range of Holistic therapies: aromatherapy nurturing touch, relaxation, sound healing, mindfulness training; chair yoga, meditation and a range of therapeutic art/craft activities.
Support & Referrals : Men access services for confidence building training & support and group counselling. All the men had been referred from a variety of mental health/social care services (42 referring agencies) due to range of complex needs, prior suicide attempts and feeling unable to cope.
From the early training days, that WEB have worked with these men, it was clear that these men needed a safe space and safe people who could facilitate their feelings/emotions and provide a range of coping mechanisms and tools that they could use to stay healthy and enable them to cope with day to day living.
As this is new charity and men are notoriously difficult to engage in services. We envisioned from experience that we would initially be working in small group settings of between 4-10 men who would attend the weekly sessions; and approximately 8-10 men who would attend the Pathways 2MPowerment Training.
All of MEN TOO services that we deliver have elements of confidence building training underpinning it; this has helped the men to be able to open up and talk about their feelings openly; preventing further attempts of suicide, and more importantly helping them to cope and recover.
VOLUNTEERING : Some of the men who have participated in past sessions also want to volunteer in mentoring roles, supporting other men through their difficult times. MEN TOO has worked with partner charity WEB Merseyside in order to develop a volunteering training package, and appropriate resources to allow this to happen, and further support sustainability via volunteering.
The main activities undertaken in relation to those purposes during the year.
This is our fourth year of service delivery, and I am extremely proud of the hard work and commitment from all the staff, volunteers and sessional workers at MEN TOO and the care and dedication they have put into supporting some of the most vulnerable and disadvantaged men in our community.
Men Too aims are to reduce social isolation, improve community connections and reduce suicide ideation for men across Merseyside. Weekly groups are seen by many as an absolute lifeline for the group members. They inform us that this is their 'safe haven' they look forward to coming to sessions; meeting others who may be in similar situations to them and supporting each other.
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Men Too
Trustees' Annual Report for the year ended 31 March 2022
The main activities undertaken during the year to further the charity's purpose for the public benefit.
Men Too have had 71 referrals since April 2021 and been able to complete 32 x 1-1 inductions into our service. We have had 16 DNAs and 33 cancellations. 13 men have not engaged, despite several attempts at contact and letters have been sent back to their referring agencies. We have also carried out a total of 8 x 1:1 crisis listening appointments for men. In addition to the 32 new men who have accessed services; we have had 20 men continue to access regular services; totalling 52 men regularly accessing support from Men Too over the past year. We have delivered a total of 50 maintenance for the mind sessions’ since April 2021. These sessions take place of a Tuesday morning from 10am to 2pm in our Argyle Street premises. Due to the nature and complexity of referrals from 134 partner organisations we have 2 members of staff delivering sessions, in order to safeguard. Men Too staff and volunteers know and understand the importance of setting clear boundaries and group ground rules that everyone abides by in order to keep the group members feeling safe, secure, and welcoming of new members. The importance of 1-1 inductions in supporting to allay fears and increase access to services for men is vital
Consultations with the men; resulted that in order to address needs; we needed to put on some additional evening sessions to support those who were struggling with their mental health and asking for support, but who were managing to stay in employment. So, in addition to our weekly ‘Maintenance for the Mind sessions’ we have also delivered 2 x 30hr Pathways 2MPowerment Programmes’ (P2MP) these are 30hr personal development training programmes x 3hrs per evening session x 10 evenings. On the first 10wk course we had 7 men and 1 volunteer complete the course with 100% attendance. The second session we had 7 men booked on, but 2 had to cancel at very short notice, (1 day) due to Covid, so we made the decision to go ahead with the 5men who had been waiting for the programme, they went onto have 100% completion rate of this P2MP course also.
We were successful in our bid to Comic Relief to secure additional funding for regular group sessions to take place of an evening as requested by men; and whilst this is a very new service, we have delivered 3 evening sessions to date with 7 regular men accessing this service. This has meant that those men who work in the day have still been able to access this service, as we worked around their needs. Feedback has been that they were very grateful for our listening to their needs, and providing the support they requested, which has enormously improved and supported their mental health and wellbeing.
Each ‘maintenance for the mind session’ (M4M) starts with a ‘check in’ of how they are feeling, and also a ‘check out’ to see how they are feeling after the session. This gives the men the opportunity to open up about what’s been going on for them in the week, and get the support they need from the group, and the facilitators. M4M sessions; have included a mixture of mindfulness seated yoga sessions, a wide range of therapeutic arts/crafts, and poetry. A 4-week pottery course, therapeutic sound healing workshops, and a range of focus support sessions on confidence building, self-care, gratitude, and affirmation workshops. At the end of each 6-week planned rota of sessions the men choose a trip of their choice to a place of interest. This could be to art galleries, museums, or Eastham woods for a walk, or a trip to New Brighton, or a game of mini golf. The men end their day with a lunchtime treat sitting together, reviewing highlights of their day, and more importantly making those social connections. The men thoroughly enjoy their sessions and inform us that they have something to look forward to all week, and that it really helps them to cope on a daily basis. During the self-care sessions, men learn a whole toolbox of self-help exercises that they are encouraged to practise, and to feedback their learning. All the men are encouraged to take part in the planning of activities via 6 weekly rotas. Service users who have progressed onto volunteering; have supported the coordination of the sessions, leading on a variety of tasks within the session e.g., check in & check out sessions
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Men Too
Trustees' Annual Report for the year ended 31 March 2022
Progressions: 1 volunteer has progressed onto welcoming men into the group at the induction stage, helping to allay their fears and breaking down barriers to engagement. 1 volunteer has gone onto be trained to co-lead on Pathways 2MPowerment training course. Additionally, we have delivered 2 x 3-day volunteer induction training programmes which has given us an additional 7 volunteer counsellors who support men’s counselling service. 6 men have returned to work/or gained employment.
We have signposted several men with complex counselling needs to our partner charity WEB Merseyside for 1:1 therapeutic counselling appointment; a total of 186 counselling appointments have taken place for men referred. We have had 9 DNAs and 48 counselling cancellations totalling 243 appts arranged. Cancellations have been higher than usual this year due to COVID and people needing to isolate.
Moving forward we are in the process of training and upskilling 2 new members of staff to enable us to expand our service provision accordingly to men's needs, so that we can offer a regular evening group of ‘maintenance for the mind session’ every week. We worked hard on trying to secure additional funding to make this happen; and recently were informed that we were successful with our Comic Relief Bid. We have 7 working men, who have since accessed the evening groups; and found it to be really beneficial to them in order to have that listening ear and maintain their mental health to enable them to continue working.
We have recently secured a small amount of funding to build a website for Men Too and are working directly with the men to get their ideas as to what they would like to appear on the website, encouraging them to take ownership over the content as well as learning new skills and improving their employment prospects.
Many of the men inform us that this is the only social network that they have. In addition to this several new friendships have formed throughout lockdown with a few of the men meeting up for socially distanced walks to support each other. After first lockdown eased up, a few of the men also met up for lunch and a chat which they informed us really helped them both immensely to feel more connected, less socially isolated and reduced their feelings of suicide ideation at what is usually a very difficult and isolating time for them. Several men have been able to form natural friendships within the group; evidencing real progress of social connections; there have been several occasions in which group members have helped each other out; with either moving home; or small jobs around the house (for one elderly member) and other odd jobs. The men have gone out of their way to help and assist each other-in a covid safe way; asking for support from each other (outside of Men Too services). This has been lovely for us to see, the growth and development in these men.
Supporting & Influencing Change in our Communities:
Men Too: have been involved in collaborative work with North Birkenhead's Cradle to Career Project; which is striving to make a difference to every child in North Birkenhead; providing better life chances. Men Too are one of the few male support services who are involved in this project providing better life chances for children and families in our communities through collaborative work with multiple agencies, local authority and funders.
In addition to this; Men Too will be involved in the local authority initiative in reducing domestic abuse, and staff from Men Too will become licensed to deliver: 'Caring Dad's Programme; which is aimed at developing better relationships within families and with children who are impacted by DA. Caring Dads programme it’s about reducing DA in the community via education of men and their families, and we are doing this in conjunction with funding from PCC funding & the Local Authority.
Men Too are working with Public Health in reducing suicides in middle aged men in Wirral through the provision of 1-1 inductions into service; and via our weekly ‘maintenance for the mind sessions’, and delivery of ‘Pathways 2MPowerment Programme, which are 30hr personal development workshops. We have had some research done via work we have done with our partner charity WEB Merseyside; in which it has outlined the important impact of our services, excerpts of which we will attach to this document for your perusal.
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Men Too
Trustees' Annual Report for the year ended 31 March 2022
University of Liverpool Interchange student (Walter 2021) completed independent research into Men Too’s project and had this to say:
"The difference between MEN TOO and other mental health services is that it is a welfare service which was created from previous service users who have experienced similar poor mental health. Although the session leaders are trained through WEB, they are not estranged from the struggles that come from depression or anxiety. This may make the service users feel more relaxed as the session will be with other men who understand the intense emotions, rather than a young person who has no personal mental health experience and has the role of counsellor through education, which can come across as
intimidating".
One of the things that we anticipate changing is the level of 'trauma' that people are presenting with our referrals after the impact of Covid 19; we can see this already with regards to complexity of referrals and high support needs.
Men Too are working closely with partner charity WEB Merseyside regarding men accessing 'their new Trauma workshops' which are 30hr therapeutic programmes, and we are looking to secure further funding, which means we will be able to roll this programme of support out to those most marginalised and in need.
Whilst COVID has had an impact on our numbers, with some 1-1 appointments having to be cancelled due to service user illness/isolation. However, due to word of mouth; our service has still received a large number of referrals throughout the pandemic. To end this report, I will leave the final words from the men who have accessed services:
‘I was in such a dark place, I never thought I would see the light again, your support has been amazing and lifesaving, thank you’
‘This place is an oasis of tranquillity in a world of madness, I never knew anything like this existed’
‘I got taken to lots of different places by my support worker before coming here, none of them were for me, but you made me feel normal, and gave me a bit of hope, that’s why I came back.’
‘I truly do not think I would have been here today, if it wasn’t for you, thank you’.
Men Too Trustees and staff are very grateful for the support from ALL of our grant funders, however the support received during and following the pandemic from The People’s Health Trust in particular helped us to continue delivering vital 1-1 and group support services to men who were the most socially isolated and in need.
Additional funding from Public Health Wirral also supported us to keep our doors open, providing additional evening sessions; and 2 x 30hr personal development programmes for men. Comic Relief have supported us to start delivery of our evening M4M sessions, and we are also very grateful for the support we received from Renshaw staff, in particular (Tina & Margie) who have, since our inception; committed to fundraise for Men Too.
All the support we received from our funders and fundraisers have helped Men Too to continue serving our communities. We know the support we deliver to men is vital to their wellbeing; and are informed that the impact our service provision has made on the lives of men and their families in our community has been massive and very much needed. We couldn’t have done it without you.
Thank You to all our funders and supporters for helping us to serve our communities.
The trustees have had regard to the Charity Commission's guidance on public benefit in managing the activities of the charity.
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Men Too
Trustees' Annual Report for the year ended 31 March 2022
Fundraising activities during the year.
The charity relies on grant aid from the donors identified in the accounts , whose support is valued. There have been no other material fundraising activities, other than small donations made by the general public.
Structure, governance and management of the charity
The methods used to recruit and appoint new charity trustees.
The Trustees are appointed from nominations made to the Annual General meeting.
The charity's organisational structure.
Bankers CAF Bank, 25 Kings Hill Avenue, Kings Hill, West malling, Kent, ME19 4JQ Accountants APH Accountants, 259 Wallasey Village, Wallasey, Merseyside, CH45 3LR
Financial review
The charity's financial position at the end of the year ended 31 March 2022
The financial position of the charity at 31 March 2022 and comparatives for the prior period, as more fully detailed in the accounts, can be summarised as follows:-
| Restricted Revenue Funds Total Funds Net income Unrestricted Revenue Funds available for the general purposes of the charity |
2022 £ 5,056 14,519 8,610 23,129 |
2021 £ 15,939 14,107 3,967 18,074 |
|---|---|---|
Financial review of the position at the reporting date, 31 March 2022 .
The trustees consider the financial performance by the charity during the year to have been satisfactory. The Charity is in it's 4th year and financial performance is reliant upon funding from external sources to fund the Charity's activities. This period has seen funding received at a similar rate to the previous year and applications for future funding have been accepted, with cash from a grant of £42,084 having been received just before the current year end relating to the next financial year,, and further funding applications are currently being made.
Policies on reserves.
The Trustees have reviewed the Resserves of the Charity. The Charity is dependent on Grant funding to provide it's services and this income is inevitably subject to fluctuation.
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Men Too
Trustees' Annual Report for the year ended 31 March 2022
In order to provide for possible delays in obtaining adequate funding and to maintain services at their present level, the Trustees consider that they should retain, in Unrestricted income funds, sufficient resources to meet four months expenditure.
Based on the Accounts to 31st March 2022, this would require reserves of £8,606. Unrestricted Income funds at 31st March 2022 were £14,519. Therefore the Trustees consider the current levels of reserves to be adequate going forward.
Availability and adequacy of assets of each of the funds
The board of trustees is satisfied that the charity's assets in each fund are available and adequate to fulfil its obligations in respect of each fund.
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Men Too
Trustees' Annual Report for the year ended 31 March 2022
Statement of Trustees' Responsibilities
The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities Act 2011 and the Charities (Accounts and Reports) Regulations 2008. Notwithstanding the explicit requirement in the extant statutory regulations,the Charities (Accounts and Reports) Regulations 2008, to prepare the financial statements in accordance with the SORP 2005, in view of the fact that the SORP 2005 has been withdrawn, the Trustees determined to interpret this responsibility as requiring them to follow current best practice and prepare the accounts according to the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in February 2016), (The SORP), .
In particular, charity law requires the Trustees, if they prepare accounts on an accruals basis, to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of the surplus or deficit of the charity. In preparing those financial statements the Trustees are required to :-
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to prepare the accounts in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law).
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select suitable accounting policies and apply them consistently;
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make judgements and estimates that are reasonable and prudent;
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business;
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state whether applicable accounting standards and statements of
recommended practice have been followed, subject to any material
departures disclosed and explained in the financial statements;
The law requires that the trustees must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the surplus or deficit of the charity for the year.
The Trustees are also responsible for maintaining adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which are sufficient to show and explain the charity's transactions and enable them to ensure that the financial statements comply with regulations made under the Charities Act 2011. 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 are also responsible for the contents of the Trustees' report, and the statutory responsibility of the Independent Examiner in relation to the Trustees' report is limited to examining the report and ensuring that , on the face of the report, there are no material inconsistencies with the figures disclosed in the financial statements.
This report was approved by the board of trustees on 21 October 2022.
gaynor williams
gaynor williams (Nov 30, 2022 16:12 GMT)
GAYNOR WILLIAMS Trustee
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Men Too
Report of the Independent Accountant to the Trustees of the charity on the accounts for the year ended 31 March 2022
We report on the financial statements of Men Too for the year ended 31 March 2022, as set out on pages 11 to 25, which comprise the Statement of Financial Activities, the Income and Expenditure Account, the Balance Sheet , the Cash Flow Statement and the related notes to the financial statements, including a summary of significant accounting policies. In our opinion, the accompanying financial statements of the charity are prepared, in all material respects, in accordance with charity law applicable within the jurisdiction of England & Wales and the accounts have been prepared in accordance with FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in February 2016), (The SORP), published by the Charity Commission in England & Wales (CCEW) , effective January 2016, under the historical cost convention, and in accordance with the accounting policies set out on page 17, which framework constitutes the applicable United Kingdom Generally Accepted Accounting Practice.
Respective responsibilities of the directors and the accountant
As described on page 9, you, the charity's Trustees are responsible for the preparation of the accounts.
The Trustees consider that the audit requirement of Section 144(1) of the Charities Act 2011 (the Act) does not apply, and that there is no requirement in the Governing Document for the conducting of an audit. The Trustees also consider the charity to be exempt from the requirement to be subject to Independent Examination.
Our responsibility is to prepare accounts upon the basis of the information supplied to us, without conducting any formal scrutiny.
No statement of opinion
We have not carried out any audit procedures and have relied upon information supplied to us by the Trustees, and the information supplied by the Trustees in the course of the examination is not subjected to audit tests or enquiries, and consequently we do not express an audit or other assurance opinion on the view given by the accounts.
Signed:-
insert name of individual person on data work sheet row 28 - Independent Accountant
Chartered Management Accountants
Times House 259 Wallasey Village Wallasey Merseyside CH45 3LR
This report was signed on 21 October 2022
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Men Too - Statement of Financial Activities for the year ended 31 March 2022
Statement of Financial Activities for the year ended 31 March 2022
| Current year Unrestricted Funds 2022 £ Income & Endowments from: Donations & Legacies A1 942 Charitable activities A2 - Total income A 942 Expenditure on: Charitable activities B2 529 Total expenditure B 529 Net income for the year 413 Net income after transfers A-B-C 413 413 Reconciliation of funds:- E Total funds brought forward 14,106 Total funds carried forward 14,519 Net movement in funds SORP Ref |
Current year Restricted Funds 2022 £ - 29,931 29,931 25,288 25,288 4,643 4,643 4,643 3,967 8,610 |
Current year Total Funds 2022 £ 942 29,931 30,873 25,817 25,817 5,056 5,056 5,056 18,073 23,129 |
Prior Year Total Funds 2021 £ 5,000 21,992 26,992 11,053 11,053 15,939 15,939 15,939 2,135 18,074 |
|---|---|---|---|
The 'SORP Ref' indicated above is the classification of income set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the Balance Sheet.
A separate Statement of Total Recognised Gains and Losses is not required as this statement includes all recognised gains and losses.
All activities derive from continuing operations
The notes attached on pages 17 to 25 form an integral part of these accounts.
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Men Too - Statement of Financial Activities for the year ended 31 March 2022
Men Too - Analysis of prior year total funds, as required by paragraph 4.2 of the SORP
| Income from: Donations & Legacies A1 Charitable activities A2 Total income A Expenditure on: Charitable activities B2 Total expenditure B Net income for the year Net income after transfers Reconciliation of funds:- E Total funds brought forward Total funds carried forward Net movement in funds SORP Ref |
Prior Year Unrestricted Funds 2021 £ 5,000 10,000 15,000 1,121 1,121 13,879 13,879 13,879 227 14,106 |
Prior Year Restricted Funds 2021 £ - 11,992 11,992 9,933 9,933 2,059 2,059 2,059 1,908 3,967 |
Prior Year Total Funds 2021 £ 5,000 21,992 26,992 11,053 11,053 15,939 15,939 15,939 2,135 18,074 |
|---|---|---|---|
All activities derive from continuing operations
A separate Statement of Total Recognised Gains and Losses is not required as this statement includes all recognised gains and losses.'
The notes attached on pages 17 to 25 form an integral part of these accounts.
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Men Too - Statement of Financial Activities for the year ended 31 March 2022
Men Too - Resources applied in the year ended 31 March 2022 towards fixed assets for Charity use:-
| Funds generated in the year as detailed in the SOFA Net resources available to fund charitable activities |
2022 £ 5,056 5,056 |
2021 £ 15,939 15,939 |
|---|---|---|
The notes attached on pages 17 to 25 form an integral part of these accounts.
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Men Too - Statement of Financial Activities for the year ended 31 March 2022
Movements in revenue and capital funds for the year ended 31 March 2022
Revenue accumulated funds
| Accumulated funds brought forward Closing revenue funds Summary of funds Revenue accumulated funds Recognised gains and losses before transfers |
Unrestricted Restricted Funds Funds 2022 2022 £ £ 14,106 3,967 413 4,643 14,519 8,610 14,519 8,610 Unrestricted Restricted and Funds Designated funds 2022 2022 £ £ 14,519 8,610 |
Total Funds 2022 £ 18,073 5,056 23,129 23,129 Total Funds 2022 £ 23,129 |
Last year Total Funds 2021 £ 2,135 15,939 18,074 18,074 Last Year Total Funds 2021 £ 18,074 |
|---|---|---|---|
The notes attached on pages 17 to 25 form an integral part of these accounts.
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Men Too - Statement of Financial Activities for the year ended 31 March 2022
Men Too
Income and Expenditure Account for the year ended 31 March 2022 as required by the Companies Act 2006
| Income Income from operations Gross income in the year before exceptional items Gross income in the year including exceptional items Expenditure Charitable expenditure, excluding depreciation and amortisation Realised losses on disposals of social investments which are programme related Total expenditure in the year Tax on surplus on ordinary activities Retained surplus for the financial year All activities derive from continuing operations Investment income Net income after tax in the financial year Net income before tax in the financial year |
2022 £ 30,873 30,873 30,873 25,818 - 25,818 5,055 - 5,055 5,055 |
2021 £ 26,992 26,992 26,992 11,053 - 11,053 15,939 - 15,939 15,939 |
|---|---|---|
In accordance with the provisions of the Companies Act 2006, the headings and subheadings used in the Income and Expenditure account have been adapted to reflect the special nature of the charity's activities.
The notes attached on pages 17 to 25 form an integral part of these accounts.
15
Men Too - Balance Sheet as at 31 March 2022
| SORP | ||||||
|---|---|---|---|---|---|---|
| Note | Ref | 2022 | 2021 | |||
| £ | £ | |||||
| Current assets | B | |||||
| Cash at bank and in hand | B4 | 93,183 | 22,567 | |||
| Creditors: amounts falling due within | ||||||
| one year | 9 | C1 | (70,054) | (4,494) | ||
| Net current assets | 23,129 | 18,073 | ||||
| The total net assets of the charity | 23,129 | 18,073 | ||||
| The total net assets of the charity are | funded | by the | funds of the | charity, as follows:- | ||
| Restricted funds | ||||||
| Restricted Revenue Funds | 14 | D2 | 8,610 | 3,967 | ||
| Unrestricted Funds | ||||||
| Unrestricted Revenue Funds | 14 | D3 | 14,519 | 14,106 | ||
| Designated Funds | ||||||
| Total charity funds | 23,129 | 18,073 |
The 'SORP Ref' indicated above is the classification of Balance Sheet items as set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the SOFA..
The Trustees acknowledge their responsibilities for complying with the requirements of charity legislation with respect to accounting records and the preparation of accounts.
The charity is subject to Independent Examination under charity legislation, and the report of the Independent Examiner is on page 10.
The Trustees are satisfied that, although the charity is not registered under the Companies Acts, if it were so registered, it would be eligible to prepare accounts in accordance with the provisions in Part 15 of the Companies Act 2006. applicable to companies subject to the small companies regime.
gaynor williams
gaynor williams (Nov 30, 2022 16:12 GMT)
GAYNOR WILLIAMS
Trustee
Approved by the board of trustees on 21 October 2022
The notes attached on pages 17 to 25 form an integral part of these accounts.
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Men Too
Notes to the Accounts for the year ended 31 March 2022
1 Accounting policies
Policies relating to the production of the accounts.
Basis of preparation and accounting convention
The accounts have been prepared on the accruals basis, under the historical cost convention, and in accordance with the Financial Reporting Standard 102, (effective 1st January 2016) and 'FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in February 2016), (The SORP), published by the Charity Commission in England & Wales (CCEW) , effective January 2016, , and in accordance with all applicable law in the charity's jurisdiction of registration, except that the charity has prepared the financial statements in accordance with the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in February 2016), (The SORP), in preference to the previous SORP, the SORP 2005, which has been withdrawn, notwithstanding the fact that the extant statutory regulations, the Charities (Accounts and Reports) Regulations 2008 refer explicitly to the SORP 2005. This has been done to accord with current best practice.
Risks and future assumptions
The charity is a public benefit entity.
The risks to which the Charity is exposed, as identified by the Trustees, have been reviewed and systems have been established to manage those risks.
Policies relating to categories of income and income recognition.
Nature of income
Gross income represents the value, net of value added tax and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Categories of Income
Income is categorised as donations, being general donations to unrestricted funds for use by the Charity in it's charitable activities as it sees fit. And as grants included in charitable activities, as restricted funds for specific projects identified as furthering the Charity's objectives.
Income recognition
Income, whether from exchange or non exchange transactions, is recognised in the statement of financial activities (SOFA) on a receivable basis, when a transaction or other event results in an increase in the charity’s assets or a reduction in its liabilities and only when the charity has legal entitlement, the income is probable and can be measured reliably.
Income subject to terms and conditions which must be met before the charity is entitled to the resources is not recognised until the conditions have been met.
All income is accounted for gross, before deducting any related fees or costs.
Accounting for deferred income and income received in advance
Where terms and conditions relating to income have not been met or uncertainty exists as to whether the charity can meet any terms or conditions otherwise within its control, income is not recognised but is deferred as a liability until it is probable that the terms or conditions imposed can be met.
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Notes to the Accounts for the year ended 31 March 2022
Any grant that is subject to performance-related conditions received in advance of delivering the goods and services required by that condition, or is subject to unmet conditions wholly outside the control of the recipient charity, is accounted for as a liability and shown on the balance sheet as deferred income. Deferred income is released to income in the reporting period in which the performance-related or other conditions that limit recognition are met.
When income from a grant or donation has not been recognised due to the conditions applying to the gift not being wholly within the control of the recipient charity, it is disclosed as a contingent asset if receipt of the grant or donation is probable once those conditions are met.
Where time related conditions are imposed or implied by a funder, then the income is apportioned to the time periods concerned,and, where applicable, is accounted for as a liability and shown on the balance sheet as deferred income. When grants are received in advance of the expenditure on the activity funded by them, but there are no specific time related conditions, then the income is not deferred.
Any condition that allows for the recovery by the donor of any unexpended part of a grant does not prevent recognition of the income concerned, but a liability to any repayment is recognised when repayment becomes probable.
Policies relating to expenditure on goods and services provided to the charity.
Recognition of liabilities and expenditure
A liability, and the related expenditure, is recognised when a legal or constructive obligation exists as a result of a past event, and when it is more likely than not that a transfer of economic benefits will be required in settlement, and when the amount of the obligation can be measured or reliably estimated..
Liabilities arising from future funding commitments and constructive obligations, including performance related grants, where the timing or the amount of the future expenditure required to settle the obligation are uncertain, give rise to a provision in the accounts, which is reviewed at the accounting year end. The provision is increased to reflect any increases in liabilities, and is decreased by the utilisation of any provision within the period, and reversed if any provision is no longer required. These movements are charged or credited to the respective funds and activities to which the provision relates.
Volunteers
In accordance with the SORP, and in recognition of the difficulties in placing a monetary value on the contribution from volunteers, the contribution of volunteers is not included within the income of the charity. However, the trustees value the significant contribution made to the activities of the charity by unpaid volunteers and this is described more fully in Note5.
Policies relating to assets, liabilities and provisions and other matters.
Debtors
Debtors are measured at their recoverable amounts at the balance sheet date.
Creditors and provisions
Creditors are measured at the value of the financial obligation at the balance sheet date.
Financial instruments including cash and bank balances
Cash held by the charity is included at the amount actually held and counted at the year end. Bank balances, whether in credit or overdrawn, are shown at the amounts properly reconciled to the bank statements.
Fund Accounting
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the chari
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Notes to the Accounts for the year ended 31 March 2022
Designated funds are unrestricted funds earmarked by the Trustees for particular purposes.
Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal or as implied by law.
2 Liability to taxation
The Trustees consider that the charity satisfies the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 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 on the specific charitable objects of the charity and for no other purpose. Value Added Tax is not recoverable by the charity, and is therefore included in the relevant costs in the Statement of Financial Activities.
3 Winding up or dissolution of the charity
If upon winding up or dissolution of the charity there remain any assets, after the satisfaction of all debts and liabilities, the assets represented by the accumulated fund shall be transferred to some other charitable body or bodies having similar objects to the charity.
4 Significance of financial instruments to the charity's position
The Charity has no financial instruments of significance to the Charity's position.
5 The contribution of volunteers
The charity depends on the support of its volunteers, which is much appreciated. The arrangements with volunteers are difficult to value precisely in monetary terms and have not been recognised in the Statement of Financial Activities. The volunteers and the charity accept and agree that no contract of employment is created by these arrangements.
6 Staff costs and emoluments
| Salary costs Gross Salaries excluding trustees and key management personnel Total salaries, wages and related costs |
2022 £ 12,480 12,480 |
2021 £ - - |
|---|---|---|
Neither the trustees nor any persons connected with them have received any remuneration from the charity or any related entity, either in the current or prior year.
No employees received emoluments (excluding pension costs) in excess of £60,000 per annum.
7 Remuneration and payments to Trustees and persons connected with them
No trustees or persons connected with them received any remuneration from the charity, or any related entity.
8 Deferred income - Restricted funds
Opening Released Received Deferred Deferrals from prior less released at year end years in year
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Notes to the Accounts for the year ended 31 March 2022
| Wirral Borough Council Wirral Borough Council -Public Health PH Holt Total These deferrals are included in creditors |
£ - - 4,494 4,494 |
£ - - - - |
£ 42,084 10,339 (4,494) 47,929 2022 £ 52,423 |
£ 42,084 10,339 - 52,423 2021 £ 4,494 |
|---|---|---|---|---|
The deferrals included in creditors relate to funding specified by the funders as relating to specific periods and represent those parts of restricted funds which relate to periods subsequent to the accounting year end and are treated as grants in advance, or, alternatively ,where there are conditions which must be fulfilled prior to entitlement or use of the restricted funds by the charity .
| 9 Creditors: amounts falling due within one year Trade creditors Accruals Deferred Income - Restricted funds |
2022 £ 17,430 200 52,423 70,053 |
2021 £ - - 4,494 4,494 |
|---|---|---|
10 Loans to trustees included in debtors
There are no loans to Trustees
11 Guarantees made by the charity on behalf of trustees
There were no guarantees made by the Charity on behalf of the trustees during the year
12 Income and Expenditure account summary
| Income and Expenditure account summary At 1 April 2021 Surplus after tax for the year At 31 March 2022 |
2022 £ 18,074 5,055 23,129 |
2021 £ 2,135 15,939 18,074 |
|---|---|---|
13 Particulars of how particular funds are represented by assets and liabilities
| At | 31 | March | 2022 | Unrestricted | Designated | Restricted | Total |
|---|---|---|---|---|---|---|---|
| funds | funds | funds | Funds |
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Notes to the Accounts for the year ended 31 March 2022
| Current Assets Current Liabilities At 1 April 2021 Current Assets Current Liabilities |
£ 18,200 (3,682) 14,518 Unrestricted funds £ 14,106 - 14,106 |
£ - - Designated funds £ - - - |
£ 74,983 (66,372) 8,611 Restricted funds £ 8,461 (4,494) 3,967 |
£ 93,183 (70,054) 23,129 Total Funds £ 22,567 (4,494) 18,073 |
|---|---|---|---|---|
14 Change in total funds over the year as shown in Note 13 , analysed by individual funds
| Unrestricted and designated funds:- Unrestricted Revenue Funds Total unrestricted and designated funds Restricted funds:- Peoples Health Skelton PH Holt Total restricted funds Total charity funds |
£ 14,106 14,106 3,967 - - 3,967 18,073 Funds brought forward from 2021 |
See Note 15 £ 413 413 - 149 4,494 4,643 5,056 Movement in funds in 2022 |
See Note 0 £ - - - - - - - Transfers between funds in 2022 |
£ 14,519 14,519 3,967 149 4,494 8,610 23,129 Funds carried forward to 2023 |
|---|---|---|---|---|
15 Analysis of movements in funds over the year as shown in Note 14
| Unrestricted and designated funds:- Unrestricted Revenue Funds Restricted funds:- Peoples Health Wirral Borough Council Skelton PH Holt |
Income 2022 £ 942 14,976 8,961 1,500 4,494 30,873 |
Expenditure 2022 £ (529) (14,976) (8,961) (1,351) - (25,817) |
Other Gains & Losses 2022 £ - - - - - - |
Movement in funds 2022 £ 413 - - 149 4,494 5,056 |
|---|---|---|---|---|
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Notes to the Accounts for the year ended 31 March 2022
16 The purposes for which the funds as detailed in note 14 are held by the charity are:-
Unrestricted and designated funds:-
These funds are held for the meeting the objectives of the charity, and to Unrestricted Revenue Funds provide reserves for future activities, and , subject to charity legislation, are free from all restrictions on their use.
Restricted funds:-
These funds are held to be used for specific charitable activities as Restricted Revenue Funds described in the individual grant policy.
17 Ultimate controlling party
The charity is under the control of its legal members.
Every member of the charity has unlimited joint and several liability for the debts of the charity.
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Detailed analysis of income and expenditure for the year ended 31 March 2022 as required by the SORP 2015
This analysis is classsified by conventional nominal descriptions and not by activity.
| 18 Donations and Legacies Current year Current year Unrestricted Funds Restricted Funds 2022 2022 £ £ Donations and gifts from individuals 942 - - - 942 - Total Donations and Legacies A1 942 - 19 Charitable income from funders Current year Current year Unrestricted Funds Restricted Funds 2022 2022 £ £ Contractual payments from public bodies to fund charitable activities - 8,961 - - - 8,961 Contractual payments from non public bodies to fund charitable activities - 4,494 - 14,976 - 1,500 - 20,970 - 29,931 20 Current year Current year Unrestricted Funds Restricted Funds £ £ 2022 2022 Total Income from charitable activities Total Charitable income from funders PH Holt Total contractual payments from public bodies Peoples Health Trust Skelton Louise Nicholas Residual Charity Trust Total donations and gifts from individuals Small donations individually less than £1000 Total contractual payments from non public bodies Small payments individually less than £1000 Wirral Borough Council |
Current year Total Funds 2022 £ 942 - 942 942 Current year Total Funds 2022 £ 8,961 - 8,961 4,494 14,976 1,500 20,970 29,931 Current year Total Funds £ 2022 |
Prior Year Total Funds 2021 £ - 5,000 5,000 5,000 Prior Year Total Funds 2021 £ - 10,000 10,000 7,500 4,492 - 11,992 21,992 Prior Year Total Funds £ 2021 |
|---|---|---|
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Detailed analysis of income and expenditure for the year ended 31 March 2022 as required by the SORP 2015
| Total Charitable income from funders - Total from charitable activities A2 - 21 Expenditure on charitable activities - Direct spending Current year Unrestricted Funds 2022 £ - - - - 529 - - Total direct spending B2a 529 22 Current year Unrestricted Funds 2022 £ Premises Expenses - - Administrative overheads - - - - Financial costs - Support costs before reallocation - Total support costs - The basis of allocation of costs between activities is described under 23 Total Charitable expenditure Current year Unrestricted Funds Cleaning and waste management Stationery and printing Equipment,repairs,expenses and maintenance IT Support Rent payable under operating leases Telephone, fax and internet Travel and Subsistence - Charitable Activities Refreshments Arts/Craft/Materials and other activities Volunteers expenses and training Sessional workers Temporary Staff - Charitable Activities Marketing and advertising of charitable services Support costs for charitable activities Bank charges |
29,931 29,931 29,931 29,931 Current year Current year Restricted Funds Total Funds 2022 2022 £ £ 12,480 12,480 455 455 - - 2,005 2,005 987 1,517 2,884 2,884 293 293 19,104 19,634 Current year Current year Restricted Funds Total Funds 2022 2022 £ £ 3,060 3,060 222 222 753 753 413 413 333 333 1,307 1,307 96 96 6,184 6,184 6,184 6,184 accounting policies Current year Current year Restricted Funds Total Funds |
21,992 21,992 Prior Year Total Funds 2021 £ - 54 438 1,306 177 6,920 - 8,895 Prior Year Total Funds 2021 £ 1,456 - 633 - - - 69 2,158 2,158 Prior Year Total Funds |
|---|---|---|
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Detailed analysis of income and expenditure for the year ended 31 March 2022 as required by the SORP 2015
| 2022 £ Total direct spending B2a 529 Total support costs B2d - Total charitable expenditure B2 529 |
2022 2022 2021 £ £ £ 19,104 19,634 8,895 6,184 6,184 2,158 25,288 25,818 11,053 |
|---|---|
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