The Charity Registration Number is :- 1176745
Men Too
Report and Accounts
31 March 2023
## **Men Too**
## **Report and accounts for the year ended 31 March 2023**
## **Contents**
||**Page**||
|---|---|---|
|**Charity information**||1|
|**Trustees' Annual Report**||1|
|**Statement of directors' responsibilities**||10|
|**Independent Accountant's Report**||11|
|**_Funds Statements:-_**|||
|Statement of Financial Activities||12|
|Statement of Financial Activities - Prior Year statement||13|
|Statement of total recognised gains and losses||14|
|Movements in funds||15|
|Revenue Funds||15|
|Income and Expenditure account||16|
|Summary of funds||17|
|**Balance sheet**||17|
|**Notes to the accounts**||18|
## **Men Too**
## **Trustees' Annual Report for the year ended 31 March 2023**
The Trustees present their Report and Accounts for the year ended 31 March 2023.
## **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.
1
## **Men Too**
## **Trustees' Annual Report for the year ended 31 March 2023**
## **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 2023 :-**
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.
2
## **Men Too**
## **Trustees' Annual Report for the year ended 31 March 2023**
**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.
## **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 fifth year of service delivery, and I am extremely proud of the hard work and commitment from all the staff, volunteers, sessional workers and Trustees 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.
This year through the hard work of our staff and trustees applying for funding; we have been fortunate enough to have received funding from Comic Relief and Wirral Borough Council’s CVF fund and Wirral Borough Council’s DA fund which has been a massive support in our ability to reach and support more than double the number of vulnerable men we worked with last year, making a massive and very positive impact within our communities.
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## **Men Too**
## **Trustees' Annual Report for the year ended 31 March 2023**
## _**The main activities undertaken during the year to further the charity's purpose for the public benefit.**_
**CVF Funding** : Men Too were successful in gaining funding from the CVF fund to provide two areas of work to the Men of Wirral through the Men Too charity. Both work areas are based around providing a safe, therapeutic environment for men to improve their well-being and mental health. As Men Too is a service user led charity and we consult with our men regularly. On one of our consultation the men requested to attend our 60hr Trauma, Bereavement & Loss program. This is a very specialist program provided by a highly trained therapist and costs more than Pathways 2Mpowerment to provide. We therefore approached the funders and requested to change our Pathways 2Mpowerement funding to be able to provide the Trauma, Bereavement & Loss Program instead for the same cost. This change was agreed by funders and 10x men attended the 60hr Trauma, Bereavement & Loss program.
**Feedback** : The men who attended the Trauma, Bereavement & Loss program stated it was life changing and that this work should be done with young people to stop the cycle of trauma continuing. Doing it as a male only group really made it a safe environment for the men to open up within. _“Having a safe environment to explore my trauma and hear other people’s experiences in such a meaningful way has really helped me”. “Everyone should do this course; it really is life changing”. “I feel like a weight has been lifted and I understand so much more about my own responses and behaviors_ ”.
**2nd area of work** : Project Outline Mind Maintenance Group: Men Too offer’s a weekly Mind Maintenance session which allow men the opportunity to continue to enhance their wellbeing and are very much user lead and influenced as we believe that this is an important part of helping people address issues that are impacting on their wellbeing. Men Too is about breaking the silence and cycle of male mental health and the Mind Maintenance is crucial in allowing men the therapeutic space to flourish and grow. For the purpose of the bid, we looked to keep our day Mind Maintenance group & expand to have an evening group, so more men could access the support, especially those that work. The outline of the group was 1x therapeutic member of staff already trained to run sessions and 1x trained sessional worker, the evening group would be 48x5hr sessions inc set up/debrief plus resources for activities within the group. As part of the fund, we were able to provide 48 group sessions and we provided listening appointments to each of the men who couldn’t attend, so they had someone to check in with and have a positive interaction and someone who listened to them for that week. Each Listening appointment lasted an hour, and each week would be to 3-4 Men who couldn’t attend the group. On average each group had 4 men within it, and they all expressed how having a small group really helped with their anxiety and allowed them to access the group due to its size. The safety in the room was very important to the men and the small group helped them move forward in their own mental health and improve on their wellbeing. Each group activity is user led in that they help decide what themes will be undertaken within the group, here are a few of the themes most liked by our men: Reiki, Yoga, EFT, Deservability, Drama Triangle, Breadmaking, Games Night, Art therapy, Sound healing, Pumpkin carving, Affirmations, Basic Human Rights, Family Crest, Clay carving, Meditation
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## **Men Too**
## **Trustees' Annual Report for the year ended 31 March 2023**
**Feedback:** comments from the Men who attended Men Too additional evening sessions:
_“Group Sessions have helped me in lots of different ways. It gives me a safe place where I can talk and listen to others in private and you soon realise the mirrors in the room. You are not alone and can learn how to cope by listening to each other and by forming friendships.”_
_“A safe place to meet. Non-judgemental of anybody. You are able to share things with other likeminded men that you may find you can’t share with family or friends as it may be embarrassing. After each session you feel your self-worth. You look forward to the following week as it recharges your batteries. You meet other men who you can share your issues with who may have the same._
_The way the world is now we have social media as the way forward and we judge ourselves on these social influences and unfortunately that is not how life is.”_
_“Allows an insight and awareness that is difficult to gain alone. Allowed me to accept and feel more comfortable with how I feel. Group talking, I think has created very individual connections with others in the group because a Lot of feelings are reflected throughout. Almost like I gain unconscious internal positivity every time I partake in the sessions.”_
**Maintenance for the Mind for Men Evening Group** : Unfortunately, since CVF funding ceased in March 2023 and Men Too charity have been unable to source any additional funding to extend this evening group delivery.
**Comic Relief Funding** : Men Too were successful with some continuation funding from Comic Relief, in order to continue our Maintenance for the Mind weekly sessions for men. This funding has supported men to develop a wide range of coping strategies via our highly successful personal development programmes. Men Too have invested in our men by developing their confidence and self-esteem and upskilling them in order to enable them to cope with life, and ultimately get them to have resilience in their mental health. We have used elements of our award-winning Pathways 2MPowerment Programme, guided meditations & NLP techniques, weekly check ins and check outs via our circle of support sessions. We have used art therapy, sandplay and sessions that support healing and recovery of trauma in men’s lives. Over the course of the year, we have delivered: 37x sessions took place through the year. All sessions are 5hrs inc set up/debrief with snacks and refreshments provided. 174x attendances at session. A maximum of 8 men can attend a session in order to keep the safe therapeutic environment. On average we have had 4-6 men attend each session.
**Types of sessions delivered were** Desert Island Discs, Goal Setting, Affirmations, Art Therapy, Creative Writing, Well Being Cards, Quiz, Check In’s, Emotional Contagion, Neurodiversity Awareness, Remember When, Positive versus Negative Talk, Planning Sessions, Sandplay, Games Day, Counselling Theories & Techniques, Pathway 2MPowerment exercises, Pumpkin Carving, Empowerment Exercises, Meal Out, Sound Healing, Clay Making, Painting Gonks & Christmas session. All sessions had been planned and consulted with the men as we are a service user led organisation and need to know we are providing the relevant and right support for the men whilst still engaging them in our service.
**Neurodiversity:** Through the year we discovered that we were coming into contact with more men who are neurodiverse and have had to adapt our sessions to make sure we have been accommodating their needs such as smaller groups when doing certain activities or doing sessions on understanding neurodiversity so the men can as a group understand not only themselves more but their peers. Through our therapeutic sessions we have seen the men grow in confidence, understand their own mental health triggers and most importantly the men have learnt what strategies work for them and what they can put in place to make sure they keep good mental health. This has reduced the reported amount of suicide ideation within the group and the men have expressed how they feel more confident to talk to people about their feelings and when they need to ask for help.
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## **Men Too**
## **Trustees' Annual Report for the year ended 31 March 2023**
**Capacity Building** : 2 staff from Men Too accessed a 5-day Trauma informed practise training that was delivered by WEB Merseyside. This was the start of us embedding our trauma informed practice within Men Too services. Enabling our staff to improve their personal and professional development in a safe environment. Upskilling staff to be able to deal with the level of trauma that men are presenting with and use therapeutics tools and techniques whilst delivering services. Capacity was built for our staff to go on to co-facilitate a course for service users to access which was well attended (8men). This training has enabled our staff to have a greater understanding of the impact and effect of trauma on our service users. The training has allowed staff to be upskilled in dealing with people, especially men who come to us for the first time. All men have a welcome session before entering a group or program within Men Too. We often have men who are anxious, agitated or even come across as aggressive at these sessions and may have been refused services from other. The trauma training has allowed staff to understand the impact of trauma on people’s behaviours and how to deal with this in a trauma informed way. This way of working has now become the ‘norm’ within Men Too and is role modelled to volunteers and the service users themselves.
Since staff have been trained on the 5-day program a number of our service users had done the 2-day Introduction to Trauma, a number of them asked if they could do the 5-day Trauma program as they had seen the impact and benefit to staff in how they now dealt with situations. We were able to get a small amount of funding to provide this 5-day training to 8 men with a member of our staff co-facilitating for additional experience.
The feedback from the men was that this program along with the 2day program was life changing and that this work should be done in schools at a much younger age to help break the cycle of family trauma. Many felt this program was healing, insightful and helped them understand their own behaviours and how they can challenge that within themselves. These men are now role modelling a trauma informed way of being and this has enhanced the peer support within the group. As a service we are continuing to work in a trauma informed way and use a number of the skills, knowledge and activities from the courses within our group sessions.
**Volunteers & Their Impact** : As a small charity we rely on our volunteers to support us in the running of our groups and to support in Welcome Sessions for new men. Without them we would struggle to provide all of our activities. All of our volunteers have all had a minimum of free 3- day Induction training in volunteering which covers everything from expectations of volunteering, boundaries, suicide reduction &prevention training, safeguarding and listening/communication skills. We also have a small number of counselling volunteers who provide 1-1 therapeutic counselling to men. One of our volunteer’s also attended our 2-day Trauma Training with staff and service users. This volunteer now regularly supports in group and works from a trauma informed practice alongside staff and those members of the group who have attended trauma training. This creates an environment that is safe to all and were challenge can take place in a positive way. We have had a volunteer who has supported a female member of staff to undertake Welcome Sessions for new men seeking support from Men Too. This has enabled them to learn how to undertake Welcome Sessions, which is skills in how we listen, understand what someone’s story is. Help sign posted when needed and complete our paperwork. This support has been invaluable as our female member of staff cannot be a lone worker for Welcome Sessions due to our comprehensive risk assessment and so our volunteer has enabled us to do a weekly Welcome Session for new men to access support. Our other volunteers have supported in group which started when the group was moved back to a day session. This enabled us to reduce our staffing in the group and allowed for staff to have planning time and availability to network in order to better support our men.
Unfortunately, our Comic Relief funding has since ended; and Men Too are currently funding weekly ‘maintenance for the mind’ sessions out of its unrestricted reserves; whilst we try to secure further funding to continue this much needed service for men.
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## **Men Too**
## **Trustees' Annual Report for the year ended 31 March 2023**
**Caring Dads Programme** – Men Too & WEB Merseyside charity (facilitated partnership work to deliver DA support programme) as both charities have staff who are licensed ‘Caring Dads’ facilitators. The Caring Dads programme is a CBT programme designed to increase fathers’ awareness as to the wellbeing and safety of their children, build capacity for the application of child-centered fathering and promote respectful co-parenting with children’s mothers. This is a national program originating in Canada (33-hour programme, run over 17 weeks, or 11 weeks as we chose to deliver- re: group preference). This is a service open to men who voluntarily wish to take part. 2 staff have completed their facilitator training and hold licenses to deliver this programme. We jointly delivered 2 of these programmes and the results of both programmes were amazingly well received with the men learning so much and discussing their own traumatic childhoods; and identifying changes that they would like to make. This resulted in a further consultation with the men and the ‘Assistant Director of Children’s Services’ as to what changes could be put in place to better support fathers who wished to be in their children’s lives. The assistant director was so impressed with the joint delivery work that Men Too & partners WEB Merseyside had delivered with the men and the outcomes of this training that she requested further consultation work to go ahead with her team of social workers re: educating them on ‘father’s perspective’. As part of Men Too & WEB’s ethos, the conditions we agreed to deliver **Finally, a brief summary of activities we have delivered over the period of 1st April 2022 – 31st March 2023**
REFERRALS: We have received a total of 187 new male referrals, (71 in 2022). All referrals were contacted by Men Too, and 76 of those newly referred chose to access our services.
WELCOME SESSIONS: With the support we received from the additional funding above, we have been able to facilitate 76 new welcome sessions in this reporting period, which is more than double our previous year (32 in 2022).
NEW USERS: 76 new males accessed Men Too’s service for either 1-1 or therapeutic group support, counselling, or training. All 76 men were given a welcome introduction section lasting between 60-120minutes.
EXISTING USERS: 13 Previously existing service users continue to access services, resulting in Men Too supporting a total of 89 men accessing services in this reporting period (52 in 2022).
1-1CRISIS LISTENING APPOINTMENTS: 23 crisis listening appointments were made during this period.
TELEPHONE SUPPORT: 52 Telephone support appointments have been made during this period, in order to ‘maintain/support mental health of men who couldn’t make it into the Centre’.
COUNSELLING SUPPORT: In addition to our service delivery; we have worked with our partner charity WEB Merseyside in order to signpost men who access Men Too services for additional 1- 1 therapeutic counselling support from WEB Merseyside. Several of our counselling volunteers have wanted to volunteer for Men Too, so we have developed some partnership work and volunteer training that benefits both charities, and our service users. This has enabled a total of 32 of our male service users to access therapeutic counselling from WEB.
Counselling Stats:
- •A total of 385 counselling appointment for Men Too users were made
- •A total of 294 counselling appointments were attended by a total of 32 men.
- •There were 25 dna’s (did not attend)
- •There were 66 cancelled appointments
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 2023**
## _**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 2023**_
The financial position of the charity at 31 March 2023 and comparatives for the prior period, as more fully detailed in the accounts, can be summarised as follows:-
|Restricted Revenue Funds
**Total Funds**
Unrestricted Revenue Funds available for the
general purposes of the charity
**Net income**|**2023**
**£**
12,966
25,866
10,229
36,095|**2022**
**£**
5,056
14,520
8,610
23,130|
|---|---|---|
## _**Financial review of the position at the reporting date, 31 March 2023 .**_
The trustees consider the financial performance by the charity during the year to have been satisfactory. The Charity is in it's 5th 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, and further funding applications are currently being made.
The Charity had total incoming resources of £65,662 (2022: £30,873) and resources expended of £52,696 (2022: £25,818),
which has resulted in a net surplus of £12,966 (2022: £5,056). There were no 'other recognised gains and losses' in 2023 or 2022.
The Balance Sheet has, as a result of the above, seen an increase in total funds to £36,095 (2022: £23,129) of which £10,229 are unrestricted and £25,866 restricted.
## _**Policies on reserves.**_
8
## **Men Too**
## **Trustees' Annual Report for the year ended 31 March 2023**
The Trustees have reviewed the Reserves of the Charity. The Charity is dependent on Grant funding to provide it's services and this income is inevitably subject to fluctuation.
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 2023, this would require reserves of £17,565. Unrestricted Income funds at 31st March 2023 were £25,866. 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 2023**
## **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 :-
- to prepare the accounts in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law).
- select suitable accounting policies and apply them consistently;
- make judgements and estimates that are reasonable and prudent;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business;
- 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 22 November 2023.
## - K Lockhart Thomson
K Lockhart-Thomson (Jan 5, 2024 16:18 GMT)
Keri Lockhart-Thomson Trustee
10
## **Men Too**
## **Report of the Independent Accountant to the Trustees of the charity on the accounts for the year ended 31 March 2023**
We report on the financial statements of Men Too for the year ended 31 March 2023, as set out on pages 12 to 26, 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 18, which framework constitutes the applicable United Kingdom Generally Accepted Accounting Practice.
## **Respective responsibilities of the directors and the accountant**
As described on page 10, 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 22 November 2023
11
## **Men Too - Statement of Financial Activities for the year ended 31 March 2023**
## _**Statement of Financial Activities for the year ended 31 March 2023**_
|**Current year**
**Unrestricted**
**Funds**
**2023**
**£**
**Income & Endowments from:**
Donations & Legacies
A1
13,736
Charitable activities
A2
-
**Total income**
**A**
**13,736**
**Expenditure on:**
Charitable activities
B2
2,390
**Total expenditure**
**B**
**2,390**
**Net income for the year**
**11,346**
**Net income after transfers**
**A-B-C**
**11,346**
**11,346**
**Reconciliation of funds:-**
**E**
**Total funds brought forward**
14,519
**Total funds carried forward**
**25,865**
**SORP**
**Ref**
**Net movement in funds**|**Current year**
**Restricted**
**Funds**
**2023**
**£**
-
51,926
**51,926**
50,306
**50,306**
**1,620**
**1,620**
**1,620**
8,610
**10,230**|**Current year**
**Total Funds**
**2023**
**£**
**13,736**
**51,926**
**65,662**
**52,696**
**52,696**
**12,966**
**12,966**
**12,966**
**23,129**
**36,095**|**Prior Year**
**Total Funds**
**2022**
**£**
942
29,931
**30,873**
25,818
**25,818**
**5,056**
**5,056**
**5,056**
18,073
**23,129**|
|---|---|---|---|
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 18 to 26 form an integral part of these accounts.**
12
## **Men Too - Statement of Financial Activities for the year ended 31 March 2023**
## **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**
**SORP**
**Ref**
**Net movement in funds**|**Prior Year**
**Unrestricted**
**Funds**
**2022**
**£**
942
942
530
**530**
413
413
**413**
14,106
**14,519**
|**Prior Year**
**Restricted**
**Funds**
**2022**
**£**
-
29,931
29,931
25,288
**25,288**
4,643
4,643
**4,643**
3,967
**8,610**|**Prior Year**
**Total Funds**
**2022**
**£**
**942**
**29,931**
30,873
**25,818**
**25,818**
**5,056**
5,056
**5,056**
**18,073**
**23,129**|
|---|---|---|---|
## **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 18 to 26 form an integral part of these accounts.**
13
## **Men Too - Statement of Financial Activities for the year ended 31 March 2023**
**Men Too - Resources applied in the year ended 31 March 2023 towards fixed assets for Charity use:-**
|Funds generated in the year as detailed in the SOFA
**Net resources available to fund charitable activities**|**2023**
**£**
12,966
**12,966**|**2022**
**£**
5,056
**5,056**|
|---|---|---|
**The notes attached on pages 18 to 26 form an integral part of these accounts.**
14
## **Men Too - Statement of Financial Activities for the year ended 31 March 2023**
## **Movements in revenue and capital funds for the year ended 31 March 2023**
## **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**
**2023**
**2023**
**£**
**£**
14,519
8,610
11,346
1,620
**25,865**
**10,230**
**25,865**
**10,230**
**Unrestricted**
**Restricted**
**and**
**Funds**
**Designated funds**
**2023**
**2023**
**£**
**£**
25,865
10,230|**Total**
**Funds**
**2023**
**£**
23,129
12,966
**36,095**
**36,095**
**Total**
**Funds**
**2023**
**£**
**36,095**|**Last year**
**Total Funds**
**2022**
**£**
**18,073**
5,056
**23,129**
**23,129**
**Last Year**
**Total Funds**
**2022**
**£**
23,129|
|---|---|---|---|
**The notes attached on pages 18 to 26 form an integral part of these accounts.**
15
## **Men Too - Statement of Financial Activities for the year ended 31 March 2023**
## **Men Too**
## **Income and Expenditure Account for the year ended 31 March 2023 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
**Net income before tax in the financial year**
Investment income
**Net income after tax in the financial year**|**2023**
**£**
65,662
**65,662**
**65,662**
**52,696**
-
**52,696**
12,966
-
**12,966**
**12,966**|**2022**
**£**
30,873
**30,873**
**30,873**
**25,818**
-
**25,818**
5,055
-
**5,055**
**5,055**|
|---|---|---|
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 18 to 26 form an integral part of these accounts.**
16
## **Men Too - Balance Sheet as at 31 March 2023**
|||**SORP**|||||
|---|---|---|---|---|---|---|
||Note|**Ref**||**2023**||**2022**|
|||||**£**||**£**|
|**Current assets**||B|||||
|Cash at bank and in hand||B4|45,118||93,182||
|**Creditors: amounts falling due within**|||||||
|**one year**|9|C1|(9,023)||(70,053)||
|**Net current assets**||||36,095||23,129|
|**The total net assets of the charity**||||36,095||23,129|
|**The total net assets of the charity are**|**funded**|**by the**|**funds of the**|**charity, as follows:-**|||
|**Restricted funds**|||||||
|Restricted Revenue Funds|14|D2||10,229||8,610|
|**Unrestricted Funds**|||||||
|Unrestricted Revenue Funds|14|D3||25,866||14,519|
|**Designated Funds**|||||||
|**Total charity funds**||||36,095||23,129|
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 11.
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.
## - K Lockhart Thomson
K Lockhart-Thomson (Jan 5, 2024 16:18 GMT)
## **Keri Lockhart-Thomson**
Trustee
Approved by the board of trustees on 22 November 2023
**The notes attached on pages 18 to 26 form an integral part of these accounts.**
17
## **Men Too**
## **Notes to the Accounts for the year ended 31 March 2023**
## **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.
18
## **Men Too**
## **Notes to the Accounts for the year ended 31 March 2023**
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
19
## **Men Too**
## **Notes to the Accounts for the year ended 31 March 2023**
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**|**2023**
**£**
30,731
**30,731**|**2022**
**£**
12,480
**12,480**|
|---|---|---|
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**
20
## **Men Too**
## **Notes to the Accounts for the year ended 31 March 2023**
|Wirral Borough Council
Wirral Borough Council -Public Health
Comic Relief
**Total**
**These deferrals are included in creditors**|**£**
42,084
10,339
-
52,423|**£**
(42,084)
(10,339)
-
(52,423)|**£**
-
-
2,821
2,821
**2023**
**£**
2,821|**£**
-
-
2,821
2,821
**2022**
**£**
52,423|
|---|---|---|---|---|
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|**2023**
**£**
**6,201**
**-**
**2,821**
**9,022**|**2022**
**£**
**17,430**
**200**
**52,423**
**70,053**|
|---|---|---|
## **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**
**At 1 April 2022**
Surplus after tax for the year
**At 31 March 2023**|**2023**
**£**
23,128
12,966
**36,094**|**2022**
**£**
18,073
5,055
**23,128**|
|---|---|---|
## **13 Particulars of how particular funds are represented by assets and liabilities**
|**At**|**31**|**March**|**2023**|**Unrestricted**|**Designated**|**Restricted**|**Total**|
|---|---|---|---|---|---|---|---|
|||||**funds**|**funds**|**funds**|**Funds**|
21
## **Men Too**
## **Notes to the Accounts for the year ended 31 March 2023**
|Current Assets
Current Liabilities
**At 1 April 2022**
Current Assets
Current Liabilities|**£**
30,118
(4,252)
**25,866**
**Unrestricted**
**funds**
**£**
18,199
(3,681)
**14,518**|**£**
-
**-**
**Designated**
**funds**
**£**
-
-
**-**|**£**
15,000
(4,771)
**10,229**
**Restricted**
**funds**
**£**
74,983
(66,372)
**8,611**|**£**
**45,118**
**(9,023)**
**36,095**
**Total**
**Funds**
**£**
**93,182**
**(70,053)**
**23,129**|
|---|---|---|---|---|
## **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
Wirral Borough Council
Skelton
PH Holt
Comic Relief
**Total restricted funds**
**Total charity funds**|**£**
14,519
**14,519**
3,967
-
149
4,494
-
**8,610**
**23,129**
**Funds**
**brought**
**forward from**
**2022**|**See Note 15**
**£**
11,346
**11,346**
820
809
-
-
(9)
**1,620**
**12,966**
**Movement in**
**funds in 2023**|**See Note 0**
**£**
**-**
**-**
-
-
-
-
-
**-**
**-**
**Transfers**
**between**
**funds in 2023**|**£**
**25,865**
**25,865**
**4,787**
**809**
**149**
**4,494**
**(9)**
**10,230**
**36,095**
**Funds**
**carried**
**forward to**
**2024**|
|---|---|---|---|---|
## **15 Analysis of movements in funds over the year as shown in Note 14**
||||**Other**|||
|---|---|---|---|---|---|
||**Income**|**Expenditure**|**Gains &**||**Movement**|
||||**Losses**||**in funds**|
||**2023**|**2023**|**2023**||**2023**|
||**£**|**£**|**£**||**£**|
|**_Unrestricted and designated funds:-_**||||||
|Unrestricted Revenue Funds|**13,736**|**(2,390)**||**-**|**11,346**|
|**_Restricted funds:-_**||||||
|Peoples Health|**5,990**|**(5,170)**||**-**|**820**|
|Wirral Borough Council|**39,257**|**(38,448)**||**-**|**809**|
|Comic Relief|**6,679**|**(6,688)**||**-**|**(9)**|
22
**65,662 (52,696) - 12,966**
## **Men Too**
## **Notes to the Accounts for the year ended 31 March 2023**
## **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.
23
## **Men Too**
## **Detailed analysis of income and expenditure for the year ended 31 March 2023 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**
**2023**
**2023**
**£**
**£**
**Donations and gifts from individuals**
13,736
-
**13,736**
**-**
**Total Donations and Legacies**
**A1**
**13,736**
**-**
**19 Charitable income from funders**
**Current year**
**Current year**
**Unrestricted**
**Funds**
**Restricted**
**Funds**
**2023**
**2023**
**£**
**£**
**Contractual payments from public bodies to fund charitable activities**
-
-
-
39,257
**-**
**39,257**
**Contractual payments from non public bodies to fund charitable activities**
-
-
-
5,990
-
-
-
6,679
**-**
**12,669**
**-**
**51,926**
**20**
**Current year**
**Current year**
**Unrestricted**
**Funds**
**Restricted**
**Funds**
**£**
**£**
**2023**
**2023**
**Total Income from charitable activities**
**Total contractual payments from non public**
**bodies**
Small payments individually less than £1000
Wirral Borough Council
Small donations individually less than £1000
**Total donations and gifts from individuals**
Peoples Health Trust
Skelton
**Total contractual payments from public bodies**
PH Holt
Comic Relief
**Total Charitable income from funders**|**Current year**
**Total Funds**
**2023**
**£**
**13,736**
**13,736**
**13,736**
**Current year**
**Total Funds**
**2023**
**£**
**-**
**39,257**
**39,257**
**-**
**5,990**
**-**
**6,679**
**12,669**
**51,926**
**Current year**
**Total Funds**
**£**
**2023**|**Prior Year**
**Total Funds**
**2022**
**£**
942
**942**
**942**
**Prior Year**
**Total Funds**
**2022**
**£**
8,961
-
**8,961**
4,494
14,976
1,500
-
**20,970**
**29,931**
**Prior Year**
**Total Funds**
**£**
**2022**|
|---|---|---|
24
## **Men Too**
## **Detailed analysis of income and expenditure for the year ended 31 March 2023 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**
**2023**
**£**
-
98
-
1,520
-
327
**Total direct spending**
**B2a**
**1,945**
**22**
**Current year**
**Unrestricted**
**Funds**
**2023**
**£**
**_Premises Expenses_**
-
45
-
**_Administrative overheads_**
65
-
34
291
-
**_Financial costs_**
10
**Support costs before reallocation**
**445**
**Total support costs**
**445**
The basis of allocation of costs between activities is described under
Bank charges
**Support costs for charitable activities**
Temporary Staff - Charitable Activities
Travel and Subsistence - Charitable Activities
Refreshments
Arts/Craft/Materials and other activities
Volunteers expenses and training
Sessional workers
Telephone, fax and internet
IT Support
Rent payable under operating leases
Rates and water charges
Cleaning and waste management
Liabilty and contents insurance
Stationery and printing
Equipment,repairs,expenses and maintenance|51,926
**51,926**
**51,926**
**51,926**
**Current year**
**Current year**
**Restricted**
**Funds**
**Total Funds**
**2023**
**2023**
**£**
**£**
30,731
**30,731**
342
**440**
2,524
**2,524**
2,332
**3,852**
8,169
**8,169**
1,010
**1,337**
**45,108**
**47,053**
**Current year**
**Current year**
**Restricted**
**Funds**
**Total Funds**
**2023**
**2023**
**£**
**£**
3,060
**3,060**
494
**539**
59
**59**
651
**716**
500
**500**
372
**406**
-
**291**
-
**-**
62
**72**
**5,198**
**5,643**
**5,198**
**5,643**
accounting policies|29,931
**29,931**
**Prior Year**
**Total Funds**
**2022**
**£**
12,480
455
2,005
1,517
2,884
293
**19,634**
**Prior Year**
**Total Funds**
**2022**
**£**
3,060
-
222
753
413
333
-
1,307
96
**6,184**
**6,184**|
|---|---|---|
**23 Total Charitable expenditure**
|**Current year**|**Current year**|**Current year**|**Prior Year**|
|---|---|---|---|
|**Unrestricted**|**Restricted**|**Total Funds**|**Total Funds**|
|**Funds**|**Funds**|||
25
## **Men Too**
## **Detailed analysis of income and expenditure for the year ended 31 March 2023 as required by the SORP 2015**
|**2023**
**£**
Total direct spending
**B2a**
1,945
Total support costs
**B2d**
445
**Total charitable expenditure**
**B2**
**2,390**|**2023**
**2023**
**2022**
**£**
**£**
**£**
45,108
**47,053**
19,634
5,198
**5,643**
6,184
**50,306**
**52,696**
**25,818**|
|---|---|
26