The Charity Registration Number is :- 1176745
Men Too
Report and Accounts
31 March 2024
Men Too
Report and accounts for the year ended 31 March 2024
Contents
| Page | ||
|---|---|---|
| Charity information | 1 | |
| Trustees' Annual Report | 1 | |
| Statement of directors' responsibilities | 11 | |
| Independent Accountant's Report | 12 | |
| Funds Statements:- | ||
| Statement of Financial Activities | 13 | |
| Statement of Financial Activities - Prior Year statement | 14 | |
| Statement of total recognised gains and losses | 15 | |
| Movements in funds | 16 | |
| Revenue Funds | 16 | |
| Income and Expenditure account | 17 | |
| Summary of funds | 17 | |
| Balance sheet | 18 | |
| Notes to the accounts | 19 |
Men Too
Trustees' Annual Report for the year ended 31 March 2024
The Trustees present their Report and Accounts for the year ended 31 March 2024.
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 2024
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 2024 :-
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 2024
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 sixth 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. The welcome that staff and volunteers give to the men, the effort they go to, giving men a warm welcome to put men at their ease at a time when they are feeling at their most vulnerable and in need of help is second to none. Via direct consultations with the men both in groups and on ‘one to one’ chats, I have heard from the men the impact and the difference that the warm welcome they receive makes to them. Time after time I hear the words ‘this support has saved my life’ and ‘I don’t know where I would be without Men Too’. Men Too aims are to reduce social isolation, improve community connections and reduce suicide ideation for men across Merseyside. Our weekly support groups are seen by many as an absolute lifeline for the group members. We hear from the men, that this is ‘their ‘safe space’ and ‘how much they look forward to their ‘maintenance for the mind’ sessions, and that this ‘sense of community, belonging, and understanding’ keeps men going. This is why staff and trustees work so hard in trying to secure funding to keep our doors open. Despite our best efforts this year has been an extremely tough and especially difficult year in securing funding. The austerity measure that is hitting families is harsh, families are feeling the ‘cost of living crisis’ also lots of small charities like ours have been hit especially hard, and/or folded in these austere times.
However, through the hard work of our small staff team and trustees continuous efforts we have been fortunate enough to have received some funding from the following donors; Awards for All, a donor who wishes to remain anonymous and Wirral Borough Council’s Household Support Fund; Magenta Living & Resilience Programme; we also had some DA support fund from Wirral Council from previous year which the delivery crossed over to this financial year (caring dad’s programme). It is with the gracious support from our donors that has allowed us to keep our doors open and continue serving our community’s need.
3
Men Too
Trustees' Annual Report for the year ended 31 March 2024
The main activities undertaken during the year to further the charity's purpose for the public benefit.
Magenta Living & Resilience Strategic Support: –Men Too put in an application to Magenta Living Housing Association for strategic support from one of Magenta’s partners. Jamie Martin (head of Community Regeneration-Magenta Living) supported our application, and Men Too was successful with being accepted onto the Resilience Programme. This support gave Men Too various levels of ‘paid consultancy support’ with regards to how we can expand our ‘Trustee board’ and some support with ‘how best we can become sustainable’ in the future. Consultancy support also helped to develop a 3yr business plan, to support future growth and sustainability. Men Too are very grateful for all the support we received from our partners at Magenta and the Resilience Partners who supported us to develop.
Awards for All: Men Too were successful with a funding grant from Awards for All, this has allowed Men Too to develop and deliver a ‘bespoke training programme’ Pro-Active Parenting that will support parents to have better ‘adult relationships with partners and ex partners, supporting them in improved communication, and healthy relationships keeping their focus on the ‘children’s health and well-being’ and positive role modelling’ especially when their relationships with ‘ex partners’ have failed in the past. The aim of this programme was to upskill staff and volunteers and to support Men Too charity to become more sustainable moving forward in being able to ‘secure an income from future training deliveries.
With this support staff and volunteers’ team have received intensive training and development that will support their personal and professional development in future programme deliveries, and the programme has been adapted according to feedback given. Staff feel very confident in their ability to deliver future training programmes and will try and secure future funding that will enable Men Too to deliver these programmes moving forward.
Anonymous Donor Support: Men Too were successful with funding from a donor who wishes to remain anonymous. This donation was vital, as since our Comic Relief grant funding ended, Men Too were having to dip into our unrestricted reserves to enable Men Too to continue to keep our doors open. This vital and much needed donation has enabled us to continue with our weekly delivery session of our ‘Maintenance for the Mind’ sessions. Supporting men to develop a wide range of coping strategies, developing their confidence and self-esteem and upskilling them in order to enable them to cope with life, and ultimately build their resilience in their mental health. Men Too 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 a range of art therapy, sandplay and therapeutic sessions that supports healing and recovery of trauma in men’s lives.
4
Men Too
Trustees' Annual Report for the year ended 31 March 2024
Household Support Fund: With support from Wirral Borough Council Men Too has been able to provide and deliver 54 food hampers. In addition to these 58 hygiene hampers were given out. Men Too were also able to provide 31 slow cookers and 33 air fryers to those in need. Our food hampers have been gratefully received by the men and they felt comfortable in taking them without any stigma attached to it. They found the contents of the food hamper to be especially thoughtful and helpful to them with things that they would actually eat and make meals from. They also felt valued by some of the little extras that they have had to go without like biscuits, crisps and sachets of warm drinks. Each man who received a hamper commented on how thoughtful the hampers had been put together and how much of a difference it had made to them. Several men feedback they had not felt embarrassed in taking one as Men Too had done it in such a way that made them feel comfortable. In addition, we have a small donations basket where we have been able to offer men some essential items such as deodorant, shower gel and the odd toothbrush. However, we know from what our men have told us that they will not go out in the summer if they smell due to them not being able to afford items such as deodorant and shower gel. This massively impacts on their mental health due to the isolation they then feel, and the cycle of selfloathing continues. Men Too staff and volunteers put together cost of living hampers with the basics in that men needed like decent razors, hair gel, beard cleaning product, shower gel, deodorant, toothbrush etc. Within our hygiene hampers we also included cleaning products for their home as we know this is something our men struggle to purchase due to the cost. When consulting with the men on what would help them cook better, healthier and economically to improve their mental health and reduce their anxiety & depression. The men asked for slow cookers and Air Fryers as they believe these appliances will enable them to batch cook, cook healthier and be economical both with food cost and electricity. The idea of air fryers and slow cookers was something our men thought would be useful, but they did have some apprehension on using them due to their cooking skills. We found that with encouragement and support and some training sessions from Men Too the men all came back and shared what they had cooked and how this had helped with budgeting and less food waste. Several also commented on how this helped with electricity costs as the slow cooker allowed them to batch cook and the air fryer to cook quickly and efficiently. The food and hygiene hampers took a massive strain off both their households and their mental health, and the men were very grateful for all the support they received both in receiving the hampers and the sessions that taught them how to use the electrical equipment.
Maintenance for the Mind: Weekly Sessions : We have delivered 40 sessions of ‘maintenance for the mind’ with a total of 285 attendances. All sessions are 5hrs inc set up/debrief with snacks and refreshments provided. A maximum of 8 men can attend a session in order to keep the safe therapeutic environment. On average we have had 7-8 men attend each session; and a booking on system is in operation, due to our limited resources.
Types of sessions we deliver are: 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.
User Led Service: As a ‘User Led service’ all sessions are planned and consulted with the men and put on a 6-week advance rota to ensure that we are providing the relevant support that men want.
Neurodiversity: Throughout the past 2 years of delivering services; we have discovered that we were coming into contact with more men who are neurodiverse. According to need we have adapted our sessions to make sure we have been accommodating needs appropriately; we have kept group sizes small as requested by men. We have put on more ‘awareness sessions on understanding neurodiversity’ so the men can as a group understand not only themselves more but also their peers gain skills and new knowledge too. 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.
5
Men Too
Trustees' Annual Report for the year ended 31 March 2024
Capacity Building: 3 staff and 2 volunteers from Men Too have now been trained up in ‘Trauma informed practise training’. Over the last 2 years we have been embedding our trauma informed practice within Men Too services. Enabling our staff to improve their personal and professional development ensuring that we provide a warm and safe environment for our users. Upskilling our staff to be able to deal with the level of trauma and neurodiverse needs that men are presenting with and providing them with therapeutics tools and techniques has increased their confidence levels; especially at ‘Welcome Sessions’ for new men. We often receive referrals for men who show signs of anxiety or agitation at welcome sessions, some men who attend may also come across as aggressive at these sessions and may have been refused services from other organisations due to this. The trauma informed training that staff and volunteers have received have allowed staff to understand the impact of trauma on people’s behaviours and how to deal with this in a trauma informed way; calming and diffusing fears of men who attend. This way of working has now become the ‘norm’ within Men Too and is role modelled to volunteers and the service users themselves.
Men Too Charity & WEB Collaboration Work: Caring Dads Programme: Extended Programme from 33hrs to 44hrs : Wirral Borough Council’s Domestic Abuse fund: has enabled us to reach and support men and their families within our communities with the delivery of our Caring Dad’s Programme.
Men Too worked together in joint partnership with WEB Merseyside charity to deliver Domestic Abuse Programme for Men. As both charities have staff who are trained and licensed ‘ Caring Dads’ facilitators we decided to utilise the skills of both trainers by delivering The Caring Dads programme. This 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 re: group preference). Although Men Too delivered an extended version of this Programme (44hrs at Men’s request). This is a service open to men who voluntarily wish to take part. This was the 2nd delivery of Men Too’s contracted programme -(Wirral Borough Council funded). The client group Men Too worked with on this programme was a small (6 each programme) but very diverse group with multiple, complex and neurodiverse needs. Men Too have received multiple requests for this programme, but unfortunately there has been no further funding available to deliver this training programme. However, Men Too are in process of applying for funding to roll out their ‘Pro-Active Parenting Programme’ which will be if funded be very beneficial to families on Wirral.
Trauma Recovery Programme : Men Too in partnership with WEB Merseyside delivered: a 5-day Trauma Recovery programme to a group of 7 men. The impact and benefit for these men and their families has been massive; all of the men had been referred by C2C MDTeam. The men who attended the programme fedback that this programme was life changing. Several of the men also commented that this training should be delivered in schools at a much younger age to help break the cycle of family trauma-again this is comments we hear many times from previous programme deliveries. Many felt this program was healing, insightful and helped them understand their own behaviours; an example of just a few comments taken from the 6day programme evaluation forms are as below: “ What helped me to feel safe; was the group rules, the counsellors, the visualisations, the honesty we shared, and all the individuals in the group”.
“This has helped me let go of some parts of my guilt over how I dealt with my trauma and mental health issues. I’ve had amazing learning from this course that’s helped me enormously “
“I am so glad I attended this course, I have so much more self- awareness. It’s helped me identify my trauma responses and create strategies to deal with things in a better way”
Through learning and development as we grow as an organisation; men who access our services are now role modelling a ‘trauma informed way of being’ to new users of the group and this has enhanced the peer support within the group.
6
Men Too
Trustees' Annual Report for the year ended 31 March 2024
Volunteers & Their Impact: As a small charity we rely on our volunteers to support us in the running of our groups and to support us in the ‘Welcome Sessions’ for new men all of this is very time heavy but vital in our safeguarding of all concerned. Without our small army of amazing volunteers, we would be unable to provide all of our services and activities. We are pleased and proud that we have supported many of our volunteers go onto paid work, and/or further education and training that has enhanced their career opportunities. As a minimum all of our volunteers have a minimum of 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, they are supported in this role via our partnership with sister charity WEB Merseyside.
Volunteer Training:
• Volunteer Induction Training: Men Too volunteers have accessed Intensive Volunteer Induction Training across 2 x cohorts (3days training per cohort). A total of 8 new volunteers from Men Too have accessed this training.
• Listening Service Training=1 day training : 8 new volunteers access Listening Support Training.
• Welcome Session Training : 3 new volunteers were trained to support ‘Welcome Session Inductions’ for our service users.
• Counselling Volunteers : Several counselling volunteers have wanted to volunteer for Men Too, so we have developed close partnership work with sister charity WEB Merseyside and volunteer training that benefits both charities, and our service users. This has enabled a total of 31 of our male service users to access therapeutic counselling.
Additional Training & Development : In addition to the above training our staff and volunteers have accessed an additional 97hrs of training at Men Too ranging from ‘allergy training, to food hygiene Certificate Level 2, to First Aid, and Personal Development Training to name just a few. With the support from our amazing team of staff and volunteers alongside the support from all of supporters, grant funders and Donors it has allowed our small charity to provide the following:
56 Welcome Appts : The last 12 months has saw Men Too facilitate 56 new x 1-1 welcome appointments out of the 130 referrals we received. This is a reduction of 20 on the number of men accessing our services from previous year and correlates to the reduced grant income we have received for this year. All 56 men were given a warm welcome and each introduction section lasted between 60-120minutes.
Men Too supported 71 Men in the last 12mths : Along with our 56 new users 15 existing users continued to access support; resulting in Men Too supporting a total of 71 men in this reporting period
Crisis Appts : Men Too have also provided 11 x 1-1 crisis listening appointments; again, due to limited resources this is less than half that we were able to provide compared to last year (23) Telephone Support & Signposting : 74 men have received telephone support and/or signposting services.
40 x Maintenance for the Mind Weekly Therapeutic Group Sessions : Men Too have delivered 40 sessions of ‘maintenance for the mind’ with a total of 285 attendances; using a weekly ‘booking on system’ which supports our limited resources. On average 7-8 men attend each session
7
Men Too
Trustees' Annual Report for the year ended 31 March 2024
The impact of Men Too service provision has made on the lives of vulnerable men in our community has in their own words been ‘Life Saving’
We know our services are very much needed and we see the growth and development of these men who go onto make a positive impact in their families and in our communities.
We couldn’t have provided any of the services or support without the help of ‘ALL OF OUR AMAZING STAFF, VOLUNTEERS, TRUSTEES,
SUPPORTERS, & GRANT FUNDERS’
Who support us to serve our communities. We are extremely grateful for your support and commitment, none of this would have been possible without you.
Thank You
The trustees have had regard to the Charity Commission's guidance on public benefit in managing the activities of the charity.
8
Men Too
Trustees' Annual Report for the year ended 31 March 2024
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 2024
The financial position of the charity at 31 March 2024 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 (expenditure)/income |
2024 £ (8,339) 17,526 10,230 27,756 |
2023 £ 12,968 25,867 10,230 36,097 |
|---|---|---|
Financial review of the position at the reporting date, 31 March 2024 .
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.
Policies on reserves.
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.
9
Men Too
Trustees' Annual Report for the year ended 31 March 2024
Based on the Accounts to 31st March 2024, this would require reserves of £7,778. Unrestricted Income funds at 31st March 2024 were £17,526. 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.
10
Men Too
Trustees' Annual Report for the year ended 31 March 2024
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 13 September 2024.
- Keri Lockhart Thomson
Keri Lockhart-Thomson (Oct 18, 2024 15:40 GMT+1)
Keri Lockhart-Thomson Trustee
11
Men Too
Report of the Independent Accountant to the Trustees of the charity on the accounts for the year ended 31 March 2024
We report on the financial statements of Men Too for the year ended 31 March 2024, as set out on pages 13 to 27, 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 19, which framework constitutes the applicable United Kingdom Generally Accepted Accounting Practice.
Respective responsibilities of the directors and the accountant
As described on page 11, 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:-
Paul White - Independent Accountant
Chartered Management Accountants
Times House 259 Wallasey Village Wallasey Merseyside CH45 3LR
This report was signed on 13 September 2024
12
Men Too - Statement of Financial Activities for the year ended 31 March 2024
Statement of Financial Activities for the year ended 31 March 2024
| Current year Unrestricted Funds 2024 £ Income & Endowments from: Donations & Legacies A1 3,924 Charitable activities A2 1,000 Investments A4 121 Total income A 5,045 Expenditure on: Charitable activities B2 13,385 Total expenditure B 13,385 Net (expenditure)/income for the year (8,340) Net income after transfers A-B-C (8,340) (8,340) Reconciliation of funds:- E Total funds brought forward 25,866 Total funds carried forward 17,526 SORP Ref Net movement in funds |
Current year Restricted Funds 2024 £ - 9,951 - 9,951 9,950 9,950 1 1 1 10,230 10,231 |
Current year Total Funds 2024 £ 3,924 10,951 121 14,996 23,335 23,335 (8,339) (8,339) (8,339) 36,096 27,757 |
Prior Year Total Funds 2023 £ 13,736 51,926 - 65,662 52,695 52,695 12,968 12,968 12,968 23,129 36,097 |
|---|---|---|---|
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 19 to 27 form an integral part of these accounts.
13
Men Too - Statement of Financial Activities for the year ended 31 March 2024
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 2023 £ 13,736 13,736 2,390 2,390 11,347 11,347 11,347 14,519 25,866 |
Prior Year Restricted Funds 2023 £ - 51,926 51,926 50,306 50,306 1,620 1,620 1,620 8,610 10,230 |
Prior Year Total Funds 2023 £ 13,736 51,926 65,662 52,695 52,695 12,968 12,968 12,968 23,129 36,097 |
|---|---|---|---|
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 19 to 27 form an integral part of these accounts.
14
Men Too - Statement of Financial Activities for the year ended 31 March 2024
Men Too - Resources applied in the year ended 31 March 2024 towards fixed assets for Charity use:-
| Funds generated in the year as detailed in the SOFA Net resources available to fund charitable activities |
2024 £ (8,339) (8,339) |
2023 £ 12,968 12,968 |
|---|---|---|
The notes attached on pages 19 to 27 form an integral part of these accounts.
15
Men Too - Statement of Financial Activities for the year ended 31 March 2024
Movements in revenue and capital funds for the year ended 31 March 2024
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 2024 2024 £ £ 25,866 10,230 (8,340) 1 17,526 10,231 17,526 10,231 Unrestricted Restricted and Funds Designated funds 2024 2024 £ £ 17,526 10,231 |
Total Funds 2024 £ 36,096 (8,339) 27,757 27,757 Total Funds 2024 £ 27,757 |
Last year Total Funds 2023 £ 23,129 12,968 36,097 36,097 Last Year Total Funds 2023 £ 36,097 |
|---|---|---|---|
The notes attached on pages 19 to 27 form an integral part of these accounts.
16
Men Too - Statement of Financial Activities for the year ended 31 March 2024
Men Too
Income and Expenditure Account for the year ended 31 March 2024 as required by the Companies Act 2006
| 2024 £ Income Income from operations 14,875 Interest receivable 121 Gross income in the year before exceptional items 14,996 Gross income in the year including exceptional items 14,996 Expenditure Charitable expenditure, excluding depreciation and amortisation 23,335 Realised losses on disposals of social investments which are programme related - Total expenditure in the year 23,335 (8,339) Tax on surplus on ordinary activities - (8,339) Retained surplus for the financial year (8,339) 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 52,695 - 52,695 12,967 - 12,967 12,967 |
|---|---|
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 19 to 27 form an integral part of these accounts.
17
Men Too - Balance Sheet as at 31 March 2024
| Note SORP Ref Current assets B Debtors 9 B2 Cash at bank and in hand B4 Total current assets Creditors: amounts falling due within one year 10 C1 Net current assets The total net assets of the charity Restricted funds Restricted Revenue Funds 15 D2 Unrestricted Funds Unrestricted Revenue Funds 15 D3 Designated Funds Total charity funds The total net assets of the charity are funded by the |
2024 2023 £ £ 4,060 - 44,954 45,118 49,014 45,118 (21,257) (9,022) 27,757 36,096 27,757 36,096 10,231 10,230 17,526 25,866 27,757 36,096 funds of the charity, as follows:- |
|---|---|
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 12.
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.
- Keri Lockhart Thomson
Keri Lockhart-Thomson (Oct 18, 2024 15:40 GMT+1)
Keri Lockhart-Thomson
Trustee Approved by the board of trustees on 13 September 2024
The notes attached on pages 19 to 27 form an integral part of these accounts.
18
Men Too
Notes to the Accounts for the year ended 31 March 2024
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.
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.
19
Men Too
Notes to the Accounts for the year ended 31 March 2024
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
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
20
Men Too
Notes to the Accounts for the year ended 31 March 2024
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 |
2024 £ 6,478 6,478 |
2023 £ 30,731 30,731 |
|---|---|---|
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
| Household Support Fund National Lottery - Awards for All Comic Relief Total |
Opening Deferrals £ - - 2,821 2,821 |
Released from prior years £ - - (2,821) (2,821) |
Received less released in year £ 6,055 6,686 - 12,741 2024 |
Deferred at year end £ 6,055 6,686 - 12,741 2023 |
|---|---|---|---|---|
21
Men Too
Notes to the Accounts for the year ended 31 March 2024
These deferrals are included in creditors
£ £ 12,741 2,821
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 Debtors
| Prepayments and accrued income 10 Creditors: amounts falling due within one year Trade creditors Deferred Income - Restricted funds |
2024 £ 4,060 2024 £ 8,515 12,741 21,256 |
2023 £ - 2023 £ 6,201 2,821 9,022 |
|---|---|---|
11 Loans to trustees included in debtors
There are no loans to Trustees
12 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
| 13 Income and Expenditure account summary At 1 April 2023 (Loss)/surplus after tax for the year At 31 March 2024 |
2024 £ 36,096 (8,339) 27,757 |
2023 £ 23,129 12,967 36,096 |
|---|---|---|
14 Particulars of how particular funds are represented by assets and liabilities
| At 31 March 2024 Current Assets Current Liabilities |
Unrestricted funds £ 34,014 (16,486) 17,528 |
Designated funds £ - - |
Restricted funds £ 15,000 (4,771) 10,229 |
Total Funds £ 49,014 (21,257) 27,757 |
|---|---|---|---|---|
22
Men Too
Notes to the Accounts for the year ended 31 March 2024
| At 1 April 2023 Current Assets Current Liabilities |
Unrestricted funds £ (29,865) 57,350 27,485 |
Designated funds £ - - - |
Restricted funds £ 74,983 (66,372) 8,611 |
Total Funds £ 45,118 (9,022) 36,096 |
|---|---|---|---|---|
15 Change in total funds over the year as shown in Note 14 , 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 |
£ 25,866 25,866 4,787 809 149 4,494 (8) 10,231 36,097 Funds brought forward from 2023 |
See Note 16 £ (8,340) (8,340) - - - - - - (8,340) Movement in funds in 2024 |
See Note 0 £ - - - - - - - - - Transfers between funds in 2024 |
£ 17,526 17,526 4,787 809 149 4,494 (8) 10,231 27,757 Funds carried forward to 2025 |
|---|---|---|---|---|
16 Analysis of movements in funds over the year as shown in Note 15
| Unrestricted and designated funds:- Unrestricted Revenue Funds Restricted funds:- Restricted revenue funds and transfers Comic Relief National Lottery - Awards for All Household Support Fund |
Income 2024 £ 5,045 |
Expenditure 2024 £ (13,385) |
Other Gains & Losses 2024 £ - |
Movement in funds 2024 £ (8,340) |
|---|---|---|---|---|
| 2,821 3,314 3,815 14,996 |
(2,821) (3,314) (3,815) (23,335) |
- - - - |
- - - - (8,340) |
Unrestricted and designated funds:-
17 The purposes for which the funds as detailed in note 15 are held by the charity are:-
23
Men Too
Notes to the Accounts for the year ended 31 March 2024
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.
18 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.
24
Men Too
Detailed analysis of income and expenditure for the year ended 31 March 2024 as required by the SORP 2015
This analysis is classsified by conventional nominal descriptions and not by activity.
| 19 Donations and Legacies Current year Current year Unrestricted Funds Restricted Funds 2024 2024 £ £ Donations and gifts from individuals 3,924 - 3,924 - Total Donations and Legacies A1 3,924 - 20 Charitable income from funders Current year Current year Unrestricted Funds Restricted Funds 2024 2024 £ £ Contractual payments from public bodies to fund charitable activities - - - - Contractual payments from non public bodies to fund charitable activities 1,000 - - - - 2,821 - 3,315 - 3,815 1,000 9,951 1,000 9,951 21 Current year Current year Unrestricted Funds Restricted Funds £ £ 2024 2024 Total Charitable income from funders 1,000 9,951 Total Income from charitable activities Total contractual payments from non public bodies Wirral Borough Council Small donations individually less than £1000 Total donations and gifts from individuals Peoples Health Trust Total contractual payments from public bodies Household Support Fund National Lottery - Awards for All Comic Relief Small payments individually less than £1000 Total Charitable income from funders |
Current year Total Funds 2024 £ 3,924 3,924 3,924 Current year Total Funds 2024 £ - - 1,000 - 2,821 3,315 3,815 10,951 10,951 Current year Total Funds £ 2024 10,951 |
Prior Year Total Funds 2023 £ 13,736 13,736 13,736 Prior Year Total Funds 2023 £ 39,257 39,257 - 5,990 6,679 - - 12,669 51,926 Prior Year Total Funds £ 2023 51,926 |
|---|---|---|
25
Men Too
Detailed analysis of income and expenditure for the year ended 31 March 2024 as required by the SORP 2015
| Total from charitable activities A2 1,000 22 Investment income Current year Unrestricted Funds 2024 £ Bank Interest Receivable 121 Total investment income A4 121 |
9,951 Current year Restricted Funds 2024 £ - - |
10,951 Current year Total Funds 2024 £ 121 121 |
51,926 Prior Year Total Funds 2023 £ - - |
|---|---|---|---|
23 Expenditure on charitable activities - Direct spending
| Current year Unrestricted Funds 2024 £ 5,107 822 1,562 2,440 - 23 Total direct spending B2a 9,954 24 Current year Unrestricted Funds 2024 £ Premises Expenses 1,275 236 184 Administrative overheads 505 200 673 298 Financial costs 60 Support costs before reallocation 3,431 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 |
Current year Restricted Funds 2024 £ 1,371 - 1,783 3,170 - 200 6,524 Current year Restricted Funds 2024 £ 3,035 331 24 36 - - - - 3,426 |
Current year Total Funds 2024 £ 6,478 822 3,345 5,610 - 223 16,478 Current year Total Funds 2024 £ 4,310 567 208 541 200 673 298 60 6,857 |
Prior Year Total Funds 2023 £ 30,731 440 2,524 3,852 8,169 1,337 47,053 Prior Year Total Funds 2023 £ 3,060 539 59 715 500 406 291 72 5,642 |
|---|---|---|---|
26
Men Too
Detailed analysis of income and expenditure for the year ended 31 March 2024 as required by the SORP 2015
| Total support costs 3,431 3,426 6,857 The basis of allocation of costs between activities is described under accounting policies Total Charitable expenditure Current year Current year Current year Unrestricted Funds Restricted Funds Total Funds 2024 2024 2024 £ £ £ Total direct spending B2a 9,954 6,524 16,478 Total support costs B2d 3,431 3,426 6,857 Total charitable expenditure B2 13,385 9,950 23,335 |
5,642 Prior Year Total Funds 2023 £ 47,053 5,642 52,695 |
|---|---|
25 Total Charitable expenditure
27