Charity number 1179304
Marauders Mens Health
Charity Accounts
31 March 2023
## **Marauders Mens Health Report and accounts Contents**
||**Page**|
|---|---|
|Charity Information|1|
|Trustees' Report|2-3|
|Independent Examiner's Report on the Accounts|4|
|Statement of Financial Activities|5|
|Balance sheet|6|
|Notes to the Financial Statements|7-24|
## **Marauders Men’s Health (Registered Charity Number 1179304) 2022/23 Annual report March 31[st] 2023**
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
Marauders Men’s Health Governing document has been adopted from the Charities Commission Charitable Incorporated Organisation template (CIO Structure) who’s only voting members are it’s Charity Trustees.
## **Board of Trustees as at 31/3/2023:**
## **Chair**
**Adam Downey (from 6[th] June 2022) Vice Chair/Secretary** Sheree Williams
## **Treasurer**
Jay Waggstaff
## **Other Trustees**
Neil Keogh Dr Ed Roberts David Hywel Selway Captain Beany David Cook
**Resignations during 2021/22** None
No Trustees received any remuneration during this period All Trustees have been subject to an enhanced DBS check.
## **Bank** :
Lloyds TSB Station Road Port Talbot SA13
## **Accountant:**
David Roberts Accountancy Services Ltd
Registered Office: 17 Brookside Close Baglan Port Talbot West Glamorgan, SA12 8EN.
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## **Marauders Men’s Health Mission Statement**
Improving Men’s Physical and Mental Health through various activities based on their interests and needs.
## **We aim to achieve this by:**
Through a range of activities that aim towards improving the mental health and well-being of men.
## **Marauders Men’s Health Charitable Objects:**
The charity’s objects (“Objects”) are specifically restricted to the following:
For the public benefit, the preservation and protection of good health among men in South Wales and the surrounding area, through the provision of facilities for recreation or other leisure time occupation, including practical interests, hobbies and learning new skills, where they can meet to receive information and advice on matters relating to health conditions and healthy lifestyles and can provide peer to peer support in a social environment.
## **We achieve our Objects through:**
Activities, opportunities and education for men to improve their mental health and well-being
## **Statement of Public Benefit**
Overall Statement of Public Benefit derived from Marauders Men’s Health activities. In setting our objectives and planning our activities, our Trustees have considered the Charity Commissions general guidance on public benefit.
Marauders Men’s Health is committed to enabling as many Men as possible from within the south Wales region to improve their Mental Health and Well-being . To this end a varied and comprehensive programme of support is offered to all who require it.
## **Statement of public benefit derived from Marauders Mens Health Activities**
2022 - 2023 Marauders Men's Health has continued to provide support to over 3000 men within the South Wales region. Through mobile drop in's, social activities and a dedicated team of staff and volunteers we have built a great reputation in South Wales where men know they are safe to speak openly about any mental health and well-being concerns they have. This helps men to accept their condition and take steps to improve it.
Policies - All policies have been reviewed and changes have been made where appropriate. We have had various changes within the charity so we have created additional policies to reflect this.
.
## **Report of the Trustees**
The Trustees are pleased to present their report to accompany the financial statements of the charity for the year ended 31st March 2023. The legal and administrative information set out on page 1 forms part of this report.
The financial statements comply with current statutory requirements, the Memorandum and Articles of Association and the Statement of Recommended Practice - Accounting and Reporting by Charities, issued in 2005.
The Charity was registered on 23[rd] July 2018 as Mal’s Marauders Men’s Health charity number 1179304. After due consideration a name change was approved by the Board of Trustees to “Marauders Men’s Health” on 14 December 2020.
The charity is administered and controlled by the Board of Trustees who hold meetings every 2 months.
The Constitution of a Charitable Incorporated Organisation, whose only voting members are its charity trustees is the governing document of the Charity.
## **Recruitment and Appointment of Trustees**
Trustees are subject to fixed-term appointments as set out in the Constitution.
New Trustees are appointed by the serving Trustees. Their recruitment and appointment are fully
discussed at meetings of the Trustees’ Board. An individual induction programme is in place and implemented for each new Trustee, covering all relevant aspects of the role and the Charity.
Trustees seek to ensure that all activities are within its agreed charitable objectives. The role of the Trustees includes setting strategic direction, agreeing the financial plan and approving grant-making
applications and monitoring its grant activities. Matters reserved for the Trustees are approved by the Trustees and are subject to annual review. Trustees act on advice and information from regular meetings with the Project Coordinator and regular feedback was received on matters which have been delegated.
2
## **Staff and Organisation Changes**
Marauders Men's Health has now emplyed a new Project Co-ordinator after the depature of the previous employee. We employed a new member of staff to run our Mental Health Awarness sessions in schools, football clubs and community events. The employee has since taken on another role working for another organisation and they have not been replaced. Our Resilience worker has had their hours increased from Part time to Full time due to the extra demand on the charity through 2021, and this demand has remained high since. Our charity continues to make changes where necessary, these changes are driven by governance and the needs of the community.
## **Volunteers**
Marauders Men’s Health would like to thank all our Volunteers of whom we rely on, for so many activities that we deliver. Without these dedicated individuals Marauders Men’s Health
would be a far lesser Charity. The Volunteers continue to invest their time tirelessly and their dedication is faultless, and the benefits are great.
## **Funding**
2022/2023 has seen another postive year for funding. We have received the following:
- National Lottery Community Fund (£91,433) - Resilience Project Grant
- Tudor Trust (£25,000) - Core Funding Grant
National Grid (£10,000)
- Numerous generous Donations both large and small have been added to our Unrestricted Funds
## **Risk Management and Reserves Policy**
The Trustees have continued to monitor major strategic, business, and operational risks facing the
charity. Systems are in place to assess risks with monthly reports to the Chair of The Trustee Board, enabling steps to be taken to mitigate the risks.
Policies are in place and procedures observed in respect of health and safety of our staff, volunteers, and customers at our premises and on walks. Our Policies are kept at our Dalton Road facility.
It is the Reserves Policy of the Charity to build, hold and maintain Unrestricted Funds (Reserves) not exceeding 12 months Operating Costs including all Service Provision.
## **Serious incidents**
No serious incidents were reported within the year.
## **Trustees’ responsibilities in relation to the Financial Statements (Review)**
Charities law requires the Trustees to prepare financial statements that give a true and fair view of the state of affairs of the charity at the date of the Balance Sheet and of its surplus or deficit for the
financial period. In doing so the Trustees are responsible for maintaining proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enables them to ensure that the financial statements comply with the Charities Act. The Trustees 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.
## **Financial Control**
Funding by way of Grants is specifically Restricted to the purpose outlined in the funding application. Each Grant along with any Unrestricted funds are managed through individual Cost Centres. Income and expenditure for each funding stream is reconciled with Marauders Men’s Health Bank Account on a weekly basis.
This report has been prepared in accordance with the Charities Commission Law.
Approved by the Board of Trustees on and signed on its behalf by:
Mrs Sheree Williams (Chair)
Date: 21/09/2023
Mr Neil Keogh (Vice Chair)
Date: 21/09/2023
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## **Independent examiner's report on the accounts**
## **Report to the trustees/ members of[Marauders Men’s Health] Charity no On accounts for the year ended 31st March 2023 1179304 (if any) Set out on pages 4 to 25**
The charity's trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed.
It is my responsibility to: **Respective responsibilities of** examine the accounts under section 145 of the Charities Act, **trustees and examiner** to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and to state whether particular matters have come to my attention. My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. **Basis of independent examiner’s** It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees **statement** concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.
In connection with my examination, no matter has come to my attention 1. which gives me reasonable cause to believe that in, any material respect, the requirements: to keep accounting records in accordance with section 130 of the Charities Act; and **Independent examiner's statement** to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act have not been met; or 2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. * _Please delete the words in the brackets if they do not apply._ **Signed: Date: Name: David William Roberts Relevant professional Bcom (Accounting) , A.C.A. (ICAEW) qualification(s) or body (if any): Address: David Roberts Accountancy Services Ltd 17 Brookside Close Baglan Port Talbot West Glamorgan SA12 8EN**
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Marauders Men’s Health Charity No 1179304
Annual accounts for the period
Period end
Period start date 01/04/2022 To date 31/03/2023
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## **Section A Statement of financial activities (including summary income and expenditure account)**
|Guidance Note
S01
S02
S03
S04
S05
S06
S07
**Expenditure (Note 5)**
**Expenditure on:**
S08
S09
S10
S11
S12
S13
Tax payable
S14
S15
Net gains/(losses) on investments
S16
S17
**Extraordinary items**
S18
S19
S20
Other gains/(losses)
S21
S22
**_Reconciliation of funds:_**
S23
S24
Charitable activities
**Recommended categories by activity**
**Income (Note 3)**
**Income and endowments from:**
Donations and legacies
**Net income/(expenditure) after tax before**
**investment gains/(losses)**
Other trading activities
Investments
Separate material item of income
Other
**_Total_**
Raising funds
Charitable activities
Separate material expense item
Other
**_Total_**
**Net income/(expenditure) before tax for the**
**reporting period**
**_Total funds carried forward_**
**Net income/(expenditure)**
**Transfers between funds**
**Other recognised** **gains/(losses):**
Gains and losses on revaluation of fixed assets for the charity’s own use
**_Net movement in funds_**
Total funds brought forward|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05
23,907
91,433
-
115,340
131,939
-
-
-
-
-
800
-
-
800
2,379
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-|
|---|---|
||24,707
91,433
-
116,140
134,318|
||-
-
-
-
-
2,458
95,586
-
98,044
82,430
-
3,216
3,216
2,194
-
-
-
-
-|
||2,458
98,802
-
101,260
84,624|
|||
||22,249
7,369
-
-
14,880
49,694|
||-
-
-
-
-|
||22,249
7,369
-
-
14,880
49,694|
||-
-
-
-
-|
||22,249
7,369
-
-
14,880
49,694|
||-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-|
||22,249
7,369
-
-
14,880
49,694|
||22,318
72,305
-
94,623
44,929|
||44,567
64,936
-
109,503
94,623|
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## **Marauders Men’s Health Charity No 1179304**
## **Section B Balance sheet**
|Guidance Note
**Fixed assets**
**Intangible assets**
B01
**Tangible assets (Note 8)**
B02
**Heritage assets**
B03
**Investments**
B04
**_Total fixed assets_**
B05
**Current assets**
**Stocks (Note 9)**
B06
**Debtors (Note 10)**
B07
**Investments**
B08
**Cash at bank and in hand (Note 12)**
B09
**_Total current assets_**
B10
**Creditors: amounts falling due within**
**one year (Note 11)**
B11
**_Net current assets/(liabilities)_**
B12
**_Total assets less current liabilities_**
B13
**Creditors: amounts falling due after**
**one year**
B14
**Provisions for liabilities**
B15
**_Total net assets or liabilities_**
B16
**Funds of the Charity**
**Endowment funds**
B17
**Restricted income funds (Note 13)**
B18
**Unrestricted funds**
B19
**Revaluation reserve**
B20
**_Total funds_**
B22|**Unrestricted**
**funds**
**£**
F01
-
-
-
-|
**Restricted**
**income**
**funds**
**£**
F02
-
1,640
-
-|**Endowment**
**funds**
**Total this**
**year**
**£**
**£**
F03
F04
-
-
-
1,640
-
-
- -|**Total last**
**year**
**£**
F05|
|---|---|---|---|---|
|||||-
2,152
-
-|
||-|1,640|-
1,640|2,152|
||-
-
-
44,567|-
-
-
64,256|-
-
- -
-
-
-
108,823||
|||||-
-
-
93,311|
||44,567|64,256|-
108,823|93,311|
|||||
840|
||-|960|- 960||
||||||
||44,567|63,296|-
107,863|92,471|
||||||
||44,567|64,936|**-**
109,503|94,623|
|||||-
-|
||-
-|-
-|- -
-
-||
||||||
||44,567|64,936|- 109,503|94,623|
||-
44,567|64,936|-
64,936
- 44,567
-||
|||||-
72,305
22,318|
||44,567|64,936|-
109,503|94,623|
## _**These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies regime and in accordance with FRS102 SORP.**_
|**_subject to the small companies regime_**|**_subject to the small companies regime_**|**_and in accordance with FRS102_**|**_SORP._**||
|---|---|---|---|---|
|Signed by one or two trustees on behalf of all||||Date of|
|the trustees||Signature|Print Name|approval
dd/mm/yyyy|
||(Trustee)||||
||(Trustee)||||
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## **Section C Notes to the accounts**
## Note 1 **Basis of preparation**
## _**This section should be completed by all charities** ._
## **1.1 Basis of accounting**
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.
The accounts have been prepared in accordance with:
the Statement of Recommended Practice: Accounting and Reporting by Charities • and with* preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 the Financial Reporting Standard applicable in the United Kingdom and Republic of • and with* Ireland (FRS 102)
- and with the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102.*
* -Tick as appropriate
## **1.2 Going concern**
_**If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:**_
An explanation as to those factors that support the conclusion that the charity is a _**Not applicable**_ going concern; Disclosure of any uncertainties that make the going concern assumption doubtful; _**Not applicable**_ Where accounts are not prepared on a going concern basis, please disclose this fact together with the basis on which the trustees _**Not applicable**_ prepared the accounts and the reason why the charity is not regarded as a going concern.
## **1.3 Change of accounting policy**
The accounts present a true and fair view and the accounting policies adopted are those outlined in note { }.
Yes* * -Tick as appropriate No*
## _**Please disclose:**_
|**_Please disclose:_**||
|---|---|
|**_(i) the nature of the change in accounting policy;_**|**Not applicable**|
|**_(ii) the reasons why applying the new accounting policy_**||
|**_provides more reliable and more relevant information;_**|**Not applicable**|
|**_and_**||
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_**(iii) the amount of the adjustment for each line affected in the current period, each prior period presented and the aggregate amount of the adjustment relating to periods before those presented, 3.44 FRS 102 SORP.**_
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Not applicable
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## **1.4 Changes to accounting estimates**
No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).
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Yes*
* -Tick as appropriate
No*
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## _**Please disclose:**_
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(i) the nature of any changes; Not applicable
(ii) the effect of the change on income and expense or
Not applicable
assets and liabilities for the current period; and
(iii) where practicable, the effect of the change in one or
more future periods.
Not applicable
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## **1.5 Material prior year errors**
No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).
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Yes*
* -Tick as appropriate
No*
Please disclose:
(i) the nature of the prior period error; Not applicable
(ii) for each prior period presented in the accounts, the
amount of the correction for each account line item
affected; and
Not applicable
(iii) the amount of the correction at the beginning of the
earliest prior period presented in the accounts.
Not applicable
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## **Section C Notes to the accounts (cont)**
## **Note 2 Accounting policies 2.1 INCOME**
_This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a different or additional policy has been adopted then this is detailed in the box below._
|**Recognition of income**
**Offsetting**
**Grants and donations**
**Donated goods**
**Volunteer help**
· it is more likely than not that the trustees will receive the resources; and
the monetary value can be measured with sufficient reliability.
There has been no offsetting of assets and liabilities, or income and expenses, unless required or
permitted by the FRS 102 SORP or FRS 102.
Grants and donations are only included in the SoFA when the general income
recognition criteria are met (5.10 to 5.12 FRS 102 SORP).
In the case of performance related grants, income must only be recognised to the extent
that the charity has provided the specified goods or services as entitlement to the grant
only occurs when the performance related conditions are met (5.16 FRS 102 SORP).
**Legacies**
Legacies are included in the SOFA when receipt is probable, that is, when there has
been grant of probate, the executors have established that there are sufficient assets in
the estate and any conditions attached to the legacy are either within the control of the
charity or have been met.
These are included in the Statement of Financial Activities (SoFA) when:
the charity becomes entitled to the resources;
Donated goods for resale are measured at fair value on initial recognition, which is the
expected proceeds from sale less the expected costs of sale, and recognised in 'Income
from other trading activities' with the corresponding stock recognised in the balance
sheet. On its sale the value of stock is charged against 'Income from other trading
activities' and the proceeds from sale are also recognised as 'Income from other trading
activities'.
**Government grants**
The charity has received government grants in the reporting period
**Tax reclaims on**
**donations and gifts**
Gift Aid receivable is included in income when there is a valid declaration from the donor.
Any Gift Aid amount recovered on a donation is considered to be part of that gift and is
treated as an addition to the same fund as the initial donation unless the donor or the
terms of the appeal have specified otherwise.
**Contractual income and**
**performance related**
**grants**
This is only included in the SoFA once the charity has provided the related goods or
services or met the performance related conditions.
Goods donated for on-going use by the charity are recognised as tangible fixed assets
and included in the SoFA as incoming resources when receivable.
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
**Donated services and**
**facilities**
Donated services and facilities are included in the SOFA when received at the value of
the gift to the charity provided the value of the gift can be measured reliably.
Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be
the fair value of those gifts at the time of their receipt and they are recognised on receipt.
In the reporting period in which the stocks are distributed, they are recognised as an
expense at the carrying amount of the stocks at distribution.
**Income from membership**
**subscriptions**
Membership subscriptions received in the nature of a gift are recognised in Donations
and Legacies.
Membership subscriptions which gives a member the right to buy services or other
benefits are recognised as income earned from the provision of goods and services as
income from charitable activities.
Donated services and facilities that are consumed immediately are recognised as
income with an equivalent amount recognised as an expense under the appropriate
heading in the SOFA.
**Support costs**
The charity has incurred expenditure on support costs.
The value of any voluntary help received is not included in the accounts but is described
in the trustees’ annual report.
**Income from interest,**
**royalties and dividends**
This is included in the accounts when receipt is probable and the amount receivable can
be measured reliably.|Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
|
|---|---|
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|**Grants with performance**
**conditions**
**2.3 ASSETS**
**Heritage assets**
**Settlement of insurance**
**claims**
Insurance claims are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS 102 SORP) and are included as an item of other
income in the SoFA.
**Investment gains and**
**losses**
This includes any realised or unrealised gains or losses on the sale of investments and
any gain or loss resulting from revaluing investments to market value at the end of the
year.
Where the charity gives a grant with conditions for its payment being a specific level of
service or output to be provided, such grants are only recognised in the SoFA once the
recipient of the grant has provided the specified service or output.
**Grants payable without**
**performance conditions**
Where there are no conditions attaching to the grant that enables the donor charity to
realistically avoid the commitment, a liability for the full funding obligation must be
recognised.
**Redundancy cost**
The charity made no redundancy payments during the reporting period.
**Deferred income**
No material item of deferred income has been included in the accounts.
**2.2 EXPENDITURE AND LIABILITIES**
**Liability recognition**
Liabilities are recognised where it is more likely than not that there is a legal or
constructive obligation committing the charity to pay out resources and the amount of the
obligation can be measured with reasonable certainty.
**Governance and support**
**costs**
Support costs have been allocated between governance costs and other support.
Governance costs comprise all costs involving public accountability of the charity and its
compliance with regulation and good practice.
Support costs include central functions and have been allocated to activity cost
categories on a basis consistent with the use of resources, eg allocating property costs
by floor areas, or per capita, staff costs by the time spent and other costs by their usage.
**Tangible fixed assets for**
**use by charity**
These are capitalised if they can be used for more than one year, and cost at least
They are valued at cost.
The depreciation rates and methods used are disclosed in note 14.
**Intangible fixed assets**
The charity has intangible fixed assets, that is, non-monetary assets that do not have
physical substance but are identifiable and are controlled by the charity through custody
or legal rights. The amortisation rates and methods used are disclosed in note 15
They are valued at cost.
**Creditors**
The charity has creditors which are measured at settlement amounts less any trade
discounts
**Provisions for liabilities**
A liability is measured on recognition at its historical cost and then subsequently
measured at the best estimate of the amount required to settle the obligation at the
reporting date
**Basic financial**
**instruments**
The charity accounts for basic financial instruments on initial recognition as per
paragraph 10.7 FRS 102 SORP. Subsequent measurement is as per paragraphs 11.17
to 11.19, FRS 102 SORP.
Goods or services provided as part of a charitable activity are measured at net realisable value
based on the service potential provided by items of stock.
Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract.
The charity has heritage assets, that is, non-monetary assets with historic, artistic,
scientific, technological, geophysical or environmental qualities that are held and
maintained principally for their contribution to knowledge and culture. The depreciation
rates and methods used as disclosed in note 16.
They are valued at cost.
**Investments**
Fixed asset investments in quoted shares, traded bonds and similar investments are
valued at initially at cost and subsequently at fair value (their market value) at the year
end. The same treatment is applied to unlisted investments unless fair value cannot be
measured reliably in which case it is measured at cost less impairment.
Investments held for resale or pending their sale and cash and cash equivalents with a
maturity date of less than 1 year are treated as current asset investments
**Stocks and work in**
**progress**
Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net
realisable value.
**Debtors**
Debtors (including trade debtors and loans receivable) are measured on initial recognition at
settlement amount after any trade discounts or amount advanced by the charity. Subsequently,
they are measured at the cash or other consideration expected to be received.|
|Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
|
|---|---|---|
||||
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Current asset The charity has has investments which it holds for resale or pending their sale and cash and cash
investments equivalents with a maturity date less than one year. These include cash on deposit and cash Yes No N/a
equivalents with a maturity date of less than one year held for investment purposes rather than to
meet short term cash commitments as they fall due.
Yes No N/a
They are valued at fair value except where they qualify as basic financial instruments.
POLICIES ADOPTED
ADDITIONAL TO OR
DIFFERENT FROM
THOSE ABOVE
**----- End of picture text -----**
11
## **Section C Notes to the accounts (cont)**
## **Note 3 Income**
**----- Start of picture text -----**
Restricted
Unrestricted income Endowment
Analysis of income funds funds funds Total funds Prior year
£ £
Donations Donations and gifts 23,907 - - 23,907 11,968
and legacies: Gift Aid - - - - -
Legacies - - - - -
General grants provided by government/other
charities - 91,433 - 91,433 119,971
Membership subscriptions and sponsorships
which are in substance donations
- - - - -
Donated goods, facilities and services - - - - -
Other - - - -
Total 23,907 91,433 - 115,340 131,939
Charitable
activities: - - - - -
- - - - -
- - - - -
Other - - - - -
Total - - - - -
Other trading
activities: - - - - -
Clothing Sales - - - - 1,679
Sponsorship 800 - - - 700
Talks - - - 800 -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
Other - - - - -
Total 800 - - 800 2,379
Income from Interest income - - - - -
investments: Dividend income - - - - -
Rental and leasing income - - - - -
Other - - - - -
Total - - - - -
Separate - - - - -
material item - - - - -
of income - - - - -
- - - - -
Total - - - - -
Other: Conversion of endowment funds into income
- - - - -
Gain on disposal of a tangible fixed asset held
for charity's own use - - - - -
Gain on disposal of a programme related
investment - - - - -
Royalties from the exploitation of intellectual
property rights - - - - -
Other - - - - -
Total - - - - -
TOTAL INCOME 24,707 91,433 - 116,140 134,318
**----- End of picture text -----**
12
**Section C Notes to the accounts (cont)**
## **Note 4 Analysis of receipts of government grants**
|**Government grant 1**
**Government grant 2**
**Government grant 3**
**Other**
**_Please provide details of any_**
**_unfulfilled conditions and other_**
**_contingencies attaching to grants_**
**_that have been recognised in income._**
**_Please give details of other forms of_**
**_government assistance from which_**
**_the charity has directly benefited._**|NPTCBC - Grant
**Total**
**Description**|**This year**
**Last year**
**£**
**£**
- 2,500
-
-
-
-
-
-|
|---|---|---|
|||- 2,500|
||||
13
## **Section C Notes to the accounts (cont)**
## **Note 5 Expenditure**
**----- Start of picture text -----**
Restricted
Unrestricted income Endowment
Analysis of expenditure funds funds funds Total funds Prior year
£ £
Expenditure on Incurred seeking donations - - - - -
raising funds: Incurred seeking legacies
- - - - -
Incurred seeking grants
- - - - -
Operating membership schemes and
social lotteries - - - - -
Staging fundraising events
- - - - -
Fundraising agents
- - - - -
Operating charity shops
- - - - -
Operating a trading company
undertaking non-charitable trading
activity - - - - -
Advertising, marketing, direct mail and
publicity - - - - -
Start up costs incurred in generating
new source of future income
- - - - -
Database development costs - - - - -
Other trading activities - -
Investment management costs: - - - - -
Portfolio management costs - - - - -
Cost of obtaining investment advice
- - - - -
Investment administration costs
- - - - -
Intellectual property licencing costs
- - - - -
Rent collection, property repairs and
maintenance charges - - - - -
- - - - -
Total expenditure on raising funds - - - - -
Expenditure on Staff Costs - 78,973 - 78,973 60,359
charitable Rent
activities - 7,592 - 7,592 7,000
Consumables
- - - - -
IT Costs - 605 - 605 144
Repairs and maintenance - 2,253 - 2,253 190
Telephone and internet - 1,563 - 1,563 1,207
Subscriptions - 35 - 35 480
Travel 180 1,532 - 1,712 319
Stationery - 691 - 691 350
Training 1,050 581 - 1,631 2,916
Equipment 659 1,009 - 1,668 7,975
Equipment Hire 306 - - 306 -
Donations Made - - - - -
Postage 14 - 14 10
Sundry Expenditure 5 177 - 182 170
Consultancy - 150 - 150 820
Advertising and PR 258 411 - 669 490
Total expenditure on charitable
2,458 95,586 - 98,044 82,430
activities
Separate material Insurance - 1,289 - 1,289 614
item of expense
Accountancy - 1,318 - 1,318 1,307
Depreciation - 512 - 512 273
Legal Costs - 97 - 97 -
Total - 3,216 - 3,216 2,194
Other - - - - -
- - - - -
- - - - -
- - - - -
- - - - -
Total other expenditure - - - - -
TOTAL EXPENDITURE 2,458 98,802 - 101,260 84,624
**----- End of picture text -----**
14
**Section C Notes to the accounts**
## **Note 6 Details of certain types of expenditure**
## **Note 6.1 Fees for examination of the accounts**
_**Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).**_
|**Independent examiner’s fees**
**Assurance services other than independent examination**
**Tax advisory fees**
**Other fees (for example: financial advice, consultancy, accountancy services) paid**
**to the independent examiner**|**This year**
**Last year**
**£**
**£**
100
100
700
600|
|---|---|
15
## **Section C Notes to the accounts (cont)**
## **Note 7 Paid employees**
_**Please complete this note if the charity has any employees (transactions with Trustees dealt with in Note 28)**_
## **7.1 Staff Costs**
|**Salaries and wages**
**Social security costs**
**Pension costs (defined contribution pension plan)**
**Other employee benefits**
**Total staff costs**
**Please provide details of expenditure on staff working for the**
**charity whose contracts are with and are paid by a related party**|**This year**
**Last year**
**£**
**£**
63,692 60,359
11,657 -
3,624
- -|
|---|---|
||78,973 60,359
|
||n/a|
_**Please give details of the number of employees whose total employee benefits (excluding employer pension costs) fell within each band of £10,000 from £60,000 upwards. If there are no such transactions, please enter 'true' in the box provided.**_
|**No employees received employee benef**
**pension costs) for the reporting period**
**Band**
**£60,000 to £69,999**
**£70,000 to £79,999**
**£80,000 to £89,999**
**£90,000 to £99,999**
**£100,000 to £109,999**
**Please provide the total amount paid to**
**key management personnel (includes**
**trustees and senior management) for**
**their services to the charity. For**
**specific amounts paid to trustees, see**
**Note 28.**
**7.2 Average head count in the year**
**The parts of the charity in which the**
**employees work**|**Fundraising**
**Charitable Activities**
**Governance**
**Other**
**Total**
**its (excluding employer**
**of more than £60,000**
**Nu**|**This year**
**Last year**
**Number**
**Number**
- -
2 1
- -
- -
**mber of employees**
0
0
0
0
0
0|
|---|---|---|
|||2 1|
**7.3 Ex-gratia payments to employees and others (excluding trustees)** _**Please complete if an ex-gratia payment is made.**_
|**Please explain the nature of the**
**payment**
**Please state the legal authority or**
**reason for making the payment**
**Please state the amount of the payment**
**(or value of any waiver of a right to an**
**asset)**|n/a
n/a
n/a|
|---|---|
## **7.4 Redundancy payments**
_**Please complete if any redundancy or termination payment is made in the period.**_
|**Total amount of payment**
**The nature of the payment (cash, asset**
**etc.)**
**The extent of redundancy funding at**
**the balance sheet date**
**Please state the accounting policy for**
**any redundancy or termination**
**payments**|n/a
n/a
n/a
n/a|
|---|---|
16
|**Section C**|**Notes to the accounts (con**|
|---|---|
|At the beginning of
the year
Additions
Revaluations
Disposals
Transfers *
At end of the year
****Basis**
**** Rate**
At beginning of the
year
Disposals
Depreciation
Impairment
Transfers*
At end of the year
Net book value at the
beginning of the year
Net book value at the
end of the year
**Note 8**
**_Please complete this_**
**8.1 Cost or valuation**
**8.2 Depreciation and**
**8.3 Net book value**|**Freehold land**
**& buildings**
**Other land &**
**buildings**
**Plant,**
**machinery and**
**motor**
**vehicles**
**Fixtures,**
**fittings and**
**equipment**
**Total**
**£**
**£**
**£**
**£**
**£**
- - - 2,561 2,561
- - - - -
- - - - -
- - - - -
- - - - -
- - - 2,561 2,561
SL or RB
SL or RB
SL or RB
SL or RB
SL or RB
Straight
Line ("SL")
or Reducing
Balance
("RB")
20%
- - - 409 409
- - - - -
- - - 512 512
- - - - -
- - - - -
- - - 921 921
- - - 2,152 2,152
- - - 1,640 1,640
**Tangible fixed assets**
**_note if the charity has any tangible fixed assets_**
**impairments**|
17
**Section C Notes to the accounts (cont)**
## **Note 9 Stocks**
## _**Please complete this note if the charity holds any stock items**_
## **9.1 Please state the carrying amount of stock and work in progress analysed between activities.**
|**activities.**||
|---|---|
|**Charitable activities:**
**_Opening_**
**_Added in period_**
**_Expensed in period_**
**_Impaired_**
**_Closing_**
**Other trading activities:**
**_Opening_**
**_Added in period_**
**_Expensed in period_**
**_Impaired_**
**_Closing_**
**Other:**
**_Opening_**
**_Added in period_**
**_Expensed in period_**
**_Impaired_**
**_Closing_**
**Total this year**
**_Total previous year_**|**For**
**distribution**
**For resale**
**For**
**distribution**
**For resale**
**£**
**£**
**£**
**£**
**£**
- - - - -
- - - - -
- - - - -
- - - - -
**- - - - -**
- - - - -
- - - - -
- - - - -
- - - - -
**- - - - -**
- - - - -
- - - - -
- - - - -
- - - - -
**- - - - -**
**Stock**
**Donated goods**
**Work in**
**progress**|
||- - - - -|
||- - - - -|
**9.2 Please specify the carrying amount of any stocks pledged as security for liabilities**
18
**Section C Notes to the accounts (cont)**
## **Note 10 Debtors and prepayments**
## _**Please complete this note if the charity has any debtors or prepayments.**_
## **10.1 Analysis of debtors**
|**Trade debtors**
**Prepayments and accrued income**
**Other debtors**
**Total**|**This year**
**Last year**
**£**
**£**
- -
- -
- -
- -|
|---|---|
## _**Complete 10.2 where a material debtor is recoverable more than a year after the reporting date.**_
## **10.2 Disclosure of debtors recoverable in more than 1 year (included in debtors above)**
|**Prepayments and accrued income**
**Other debtors**
**Total**
**Trade debtors**|**This year**
**Last year**
**£**
**£**
- -
- -
- -
- -|
|---|---|
19
**Section C Notes to the accounts (cont)**
## **Note 11 Creditors and accruals**
## _**Please complete this note if the charity has any creditors or accruals.**_
## **11.1 Analysis of creditors**
**----- Start of picture text -----**
Amounts falling due Amounts falling due after
within one year more than one year
This year Last year This year Last year
£ £ £ £
- - - -
- - - -
- - - -
- - - -
960 840 - -
- - - -
- - - -
Total 960 840 - -
**----- End of picture text -----**
**Accruals for grants payable Bank loans and overdrafts Trade creditors**
**Payments received on account for contracts or performance-related grants**
**Accruals and deferred income Taxation and social security Other creditors**
20
## **Section C Notes to the accounts (cont)**
|**Other**
**Total**
**Note 12 Cash at bank and in hand**
**Short term cash investments (less than 3 months maturity date)**
**Short term deposits**
**Cash at bank and on hand**|**This year**
**Last year**
**£**
**£**
- -
- -
108,823 93,311
- -
108,823 93,311|
|---|---|
21
## **Section C Notes to the accounts (cont)**
## **Note 13 Charity funds**
## **13.1 Details of material funds held and movements during the CURRENT reporting period**
_**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds' (which should include revaluation reserve and fair value reserve, if applicable). The 'Total funds' figure below should reconcile to 'Total funds' in the balance sheet.**_
_*** Key: PE - permanent endowment funds; EE - expendable endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_
**----- Start of picture text -----**
Fund Fund
balances balances
Type PE, EE Purpose and Restrictions brought Gains and carried
R or UR *
forward Income Expenditure Transfers losses forward
Fund names £ £ £ £ £ £
Unrestricted Funds UR Unrestricted Funds 22,318 24,707 - 2,458 - 44,567
Lottery R Men's Wellbeing and Mental Health 49,337 91,433 - 79,990 - - 60,780
Tudor Trust (was Ben Nevis!) R Drop-in facility refurbishment 19,327 - - 18,812 - - 515
Moondance R Core Cost Support for the Charity 3,620 - - - 3,620
Austin Bailey Foundation (was !) R Mental Health Course delivery 21 - - 21
Total Funds as per balance sheet 94,623 116,140 - 101,260 - - 109,503
**----- End of picture text -----**
22
## **Section C Notes to the accounts (cont)**
## **Note 13 Charity funds**
## **13.2 Details of material funds held and movements during the PREVIOUS reporting period**
_**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds' (which should include revaluation reserve and fair value reserve, if applicable). The 'Total funds' figure below should reconcile to 'Total funds' in the balance sheet.**_
_*** Key: PE - permanent endowment funds; EE - expendable endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_
**----- Start of picture text -----**
Fund Fund
balances balances
Type PE, EE Purpose and Restrictions brought Gains and carried
R or UR *
forward Income Expenditure Transfers losses forward
Fund names £ £ £ £ £ £
Unrestricted Funds U Unrestricted Funds 9,174 13,205 - 61 - - 22,318
Lottery R Men's Wellbeing and Mental Health 25,755 89,310 - 65,728 - 49,337
Ben Nevis R Drop-in facility refurbishment - 25,000 - 5,673 - 19,327
Moondance R Core Cost Support for the Charity 10,000 - - 6,380 - 3,620
CVS R Mental Health Course delivery - 6,803 - 6,782 - - 21
- - - -
Total Funds as per balance sheet 44,929 134,318 - 84,624 - - 94,623
**----- End of picture text -----**
23
## **Section C Notes to the accounts (cont)**
## **Note 14 Transactions with trustees and related parties**
_**If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.**_
## **14.1 Trustee remuneration and benefits**
**None of the trustees have been paid any remuneration or received any other benefits from an employment TRUE with their charity or a related entity (True or False)**
_**In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.**_
|**Name of trustee**
**Legal authority (eg**
**order, governing**
**document)**|**Last year**
**Remuneration**
**Pension**
**contribution**
**Redundancy**
**(including**
**loss of**
**office)/ex**
**gratia**
**Other**
**TOTAL**
**£**
**£**
**£**
**£**
**£**
**£**
**Amounts paid or benefit value**
**This year**|
|---|---|
_**Please give details of why remuneration or other employment benefits were paid. Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.**_
## **14.2 Transaction(s) with related parties**
_**Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.**_
|**_provided._**|**_provided._**|**_provided._**|**_provided._**|**_provided._**||||||
|---|---|---|---|---|---|---|---|---|---|
|**There have been no related party transactions in the reporting period (True or False)**||||||||**TRUE**||
|||||||||||
||||||||||**Amounts**|
|**Name of the trustee**
**or related party**|**Relationship**
**to charity**|**Description of the**
**transaction(s)**|**Amount**||**Balance at**
**period end**|**Provision for bad**
**debts at period end**|||**written off**
**during**
**reporting**|
||||||||||**period**|
||||**£**||**£**|**£**|||**£**|
|||||||||||
|||||||||||
_**In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement.**_
_**For any related party, please provide details of any guarantees given or received.**_
24