Charlty reg15tTatlon number 1179647 IEngland and Wal•sl Charity registratlon number SCO5148S (Scotlandl Company registration number 11118153 (England #nd Wales) ANDYS MAN CLUB LIMITED ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023
ANDYS MAN CLUB LIMITED LEGAL AND ADMINISTRATIVE INFORMATION Truste9$ L B Ambler (Chairl E E Roberts R P Taylor S D Tymon (Treasurerl P C Walerworth Isecrelaryl Secrgtsry P C Watèrworih Key managèment Sabrina Mullins Neil Vvaine Olivér Viske Alex Mcclinlock Joanne Smith Tanya Frènch Lucas Whitehead IG8n&ral Manager) IHoad Area Lead- England and Wales) (Head of Innovalioll and Technology) (Senior Piojecl Development Championl (Head of Admlnl IHe2d of Events) (Head of Markeling and Partnership51 Charity numb8r {England and Walos) 1179647 Charity number (Scotlandl SGQ51485 Company number 11118153 Registsrèd office Grofl Myl West Parade Halifax Wesl Yorkshirè England X12EQ Audltor BK Plus Audit Limited 52 Sl Johns Lane Hali18X Wesl Yorkshire England HX12BW Bankgrs Lloyds Bank plc 16 Market Place Oldham LanGashire 011 1JG
ANDYS MAN CLUB LIMITED CONTENTS Page Truslee&' ieport Indopendenl auditor's report 7-10 Slalement of financial activities Bal8n¢¢ sheet 12 Statement of cash flDWS 13 Notes lo the financial statements 14-23
ANDYS MAN CLUB LIMITED TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) FOR THE YEAR ENDED 31 DECEMBER 2023 The trustees present their annual ¥èport and financial slalernenls lor the yea¥ ended 31 December 2023. The financlal statements have been prepaTed in accordan with the accounting policios set out in nots I lo the financial slalemenls and eornply with the chaiily's Igoverning documenti, the Companigs Act 2006. the Charities and Trustee Inveslmenl (Scollandl Act 2005, the Charities Accounts Iscodandl Regulations 2006 las amended) and "Accounting and Rèporting by Charities.. Statement ol Recornmended Practice applicable lo charities preparing their accoun15 in accordance with the Financial Reporting Standard applieable in the UK and Republic ol Ireland IFRS 1021" (effective 1 January 20191. Obloctlves and a¢tivlties For the public benefit, lo promote and proled the mental health and wellbéing of men who are experiencing issues that are having 8 dètrimental afff ct on their mental health and wellbeing, by Ihe provision o15UPPOrt and piadical advic9. Public b9néfit The trustees have paid due regard lo guidance issued by the Charity Commisslon In deciding wh8t activities the charily should undertake. Achievements and pgrfijmianco SignificAnl aclivili9s and achievements against objÉTr¢liv8S Andy's Man Club's objectives. as slated in our goveTning documènt, are lo promole and proletl the mental health and well-bèing of men who are experiencing issues that are having a delrirnenlal affèct on their menlal health and well-being by the provi8ion of support and practical advice. Vvè deliver lttis objective through a nelwork of clubs acros5 the UK whith provid8 a safe, non judgemenlal spacè for mèn over 18 to talk to their peers. The lablg below shows the numbers of clubs al tho end of each year, together with the number of rnen attending in that calendar year. 2022 112 83,127 2023 161 139.839 Growth 43.75°1. 68.22°1. Number of Clubs Number of mgn attending One of our biggest achlevemenls is the continual growth, development and expansion ol the Andy's Man Club groups. The growth and d8velDpmenl ol these groups are core lo what we do, we constantly strive lo support the men of the UK. There are areas we are aiming lo develop Into through 2024 to expand OLEr reach and close the gaps in our cover3ge. Vve have to ènsure that these clubs ale correctly opened and acknowledge that moving into nevi arèas can lake lime. We remain dedicated lo ensuring that we open quality sustainable groups and are proud of our achievements lo data.
ANDYS MAN CLUB LIMITED TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORTI (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 staff team development In 2023 we inGieased oui staff team lo 21 enabling us lo expand our feach and achieve the Significant growth highlighted above. There are plans lo expand this further in 2024 to GDntinue to develop and grow the organisalion. We a150 have introduced and EAP programme loi all staff and facilitators lo offei an additional layer of support. This also enabled us lo concentrate on IhÈ quality Df our groups and building in all our current areas. Our sessions were allendèd a lolal of 139,839 times with 15,148 rnen attending lor the Ilrst time. We started the year with 112 groups and ènded the year wblh 161 clubs, Our awareness presèntations wérè delivered in ox¢ess 018,000 litnes across the UK. Our website wa5 visited over 280.000 limes and we ended the year with haw a million social media followers combined. In terms ol raising awareness and funds wè were involved in a range ol aelivities and protnDlions including.. This yèar saw us putting on a lew of our own large awarénèss raising gV¢nts, these we hope lo grow over the years and make hagship events. We firstly look on th8 3 Yorkshiie Peaks Challenge where over 200 individuals joined us in this mammoth task and completed il within 12 hour5. We also pul log8lh¢i our lirsl Awareness run at Delarnere forest after forging 8 partnership with Forestry England. Andy's Man Club has been jointly working with mlI1P1e rail oig8nisalions across Iho UK which has 18d to Some amazing awareness opportunities. We have had awareness days at Kings Cr055 Station, stations across Ihè UK and delivered slaff teams our awarene55 presenlalions. Alongside raising awareness on platforms and trains we hav¢ also had the privilege ol a Iraln wrapped in our branding. Partnerships Over the year we have worked with a larg& number ol regional business and organisalions lo raise awafene55 Qf suicide prevgnlion and Andy's Man Club. These partnerships are vital lo embèdding Andy'5 Man Club group5 in each individual community. Each individual Andy's Man Club group has and continuès lo form partnerships in all areas ol the UK. Thé SL¢PPOrt frotn organisalions. communities and individuals in 815 our current communities has been phonomenal anrt we hope lo conlinue forging vital relationship5. In addition to the above we have developed several partneTShips on a national level, a few ol these are delailed below.. Next PIC ha5 SUPPOrted Andy's Man Club via ils hype range with introducing a range of items lo raise awareness whilst also donating from these sale5, We 50w an amazing response and they sold out via Next within hours. Nèxt and Hype arg adding lo thè collection in 2024. We have done some amazing work with The Perfume Shop and Hugo 8055. Hallmark Cards continue lo support Andy's Man Club with the production of the Andy's Man Club range ol cards in majoi SLJpermarkels and online and arè adding lo their collection5 colllinually. Financial revigw Income lor the year was £2,148,11612022.. £1.087,08918n increase of £l.081.027197.6°kl. This very subslanlial increase was due lo addition31 donalions1£827,8721 and fundraising aclivilies1£233,1531. We are very grateful lo our supporteis lor their conlinuÉd generosity. Expenditure foi the year £1,091,040 12022. £600,688) an increase DI £490,352 181.6Qhl. This increase largèly related lo increased staffing and activity costs.
ANDYS MAN CLUB LIMITED TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORTI (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Resamss policy The charity's free reserves, exduding fixed assets. at the year end were £2,238.810. Andy's Man Club holds reserves so that in the event ol donations being reduced or other shortfall in income, there will be Ihg Gapabilily lo keèp running whilst allernalive funding is sought èndlor to provide lime lo wind th6 affairs ol the organi5ation prior lo closure. We also take info a¢counl ol Ihe noéd to provide for the costs associated with cÈssation and for 2ny potential opportunities that may arise. The full detail bèhind the provision is included in our Reserves Policy which is available on request. Based on the agreed Reserves Policy, Andy's Man CILsb Reserves a needed to bè in the range £545,000 to £1,090,000. ThÈ current level of reserve is signilicanlly higher than the upper figure set in the policy and as such Ihefe Is no concern that the ltrvèl is insufficient. However. thè reserves are higher than needed and we intènd to continue lo accelerate OLtr expansion ol club5 to make approprlale use of thes8 funds. The high levèl ol reseNes is a result ol our growing income levels which have approximalely doubled in each ol the last three yeais. So whilst we are growing the number of ¢lubs, and our support nethork. the income is increasing. As awarene55 rea¢hes areas whgre new clubs are established this lends lo extend fundraising aclivilies In those areas. For example in 2022 our annual income was just tsndei £1.1m. During 2023 expenditure budgets lor 2024 werè sèt at £1.7m £600,000 rnoie than 2022 income which was expe¢lèd to ulilise a subslanlial level of the reseives held. In the èvent. income in 2023 was nearer to £2.1 m and reserves Ih¢relore further increased. We will continue lo plan to redte our reseNes as we grow whilst also being mindful of the potential for our record levels of income being unsustainable. Inv8stn7&nf policy The Trustees have Ihe powers lo Invest in such 8ssals as they see fil, wilh thé understanding that the short lerrn needs ol the charity must be securgd. logelher with a longer term view lo prole¢l the ongoing sècurity of Andy s Man Club. The Trustees aim lo maintain healthy cash reserves in line with the ReseFves Policy below and are developlng Systems to spread financial risk aeross a wider ian9e ol finaneial inslilulions anrl at the same time seeking a return on Ihose inveslmenl3. Plans for futurè periods In the previous finan¢lal year12022) wè crossed tho £1,000,000 turnover threshold, meaning we are hencelotward classified as a large chaiity. This impacts on the governance demands ol the Charity Commissign, including the roquirement for a lull audit to be carried out. Income continues lo glow r¢aching £2,148,116 in this financial year. In 2024 we will Gontlnue lo inve81 our linanGial resour$ into opening new clubs so we Gan reach more mèn across the UK. We aim lo reach new afeas including the Midlands and lo reach a lolal of 211 groups by the end ol the year. We also will secure an external review ol our governance processes to ensure oui systems continue lo be robust. In Seplember 2024 we will have over 300 people taking part in the Great North Run lor the first time as a charity partner. We ale hopeful that this will raise awareness Df Andy's Man Club as well as eslablishing a good annual fundraisèr. Structurè, governance and manag?ment The charity is private company, limited by guarantee, ragislered number 11118153, and is governÉd by ils Memorandum and Articles olAssocialion dated 19 B8Mber 2017. Tha charity is registered with the Charity Comrnission lor England and Wales. iegistered 23 August 2018 under charity numbei 1179647. The charity is registered with the offi of the Scollish Regulator as a Scottish Ghafily, registarad 11 Janu8ry 2022 under Scollish charity number SCD51485.
ANDYS MAN CLUB LIMITED TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 The trustees, who aio also the direclois for Ihe purpose ol company law, and who served during lh8 year and up to the dale of signature of th8 financial statements were". L B Ambler (Chairl S l Lambert LR Mcauade E E Robèrts D Slorey R P Taylor S D Tymon ITr8asurerl P C Walerworth ISeGretaryl (Appointed 19Augusl 2023 and resigned 12 October 20231 (Resigned 6 March 20241 IResigned 13 September 20231 ReGiuilm8ol and appoinlm&rJl of Iruslees The Trustèes olAndy's Man Club are also the Directors for the purposes ol company law, The governing documenl of Ancly's Man Club requires a minlmum of fvlo TrusteeslDirectors with no Specific upper limit. At the end of 2023 there were five 5eNin9 trusteas. TrustÈeslDireclors lemis run lor a three year pèriod al which point they may or rnay not be re-elected to the Board. There is no specified limit on the fflaximum term of office. Thtr Chair of Trustees, in conjuncliDn with the re81 of the Trusle9s are continually consideiiTrg new potèntial candidates lo add lo the Trustee Board lo bring relevant skills and experien lo the chafily. Candidat8s lo join Ihe Board af8 subjected lo interview by the Chair, togalher with other Trustees as required arid invited lo sil in on a Boafd meeting lo ensuie they and the existing trustèès are confident DI a good fil. Appointments are confirmed by resolution ol the Board, following which all relevanl documentation is cofflplpted. Organisalional slruclur8 Andy's Man Club's Board tsf Trustees meets approximately six limes a year, or more often as iequired lo address any neTrs5ary business. Trustees are responsible lor the 51rategic direction and PDlicy ol Andy'5 Man Club as well a5 laklng an oversight of the opoialions Irom a governance point of view. SpecifiG ioles taken on by individual TrusteeslDiieGtors are Chairman, Treasuier and Secielary. The Chairman and Tr¢asufer report regulaily lo the Board on issues Ihal Impact the Chaiily both at scheduled 8oard meelingg Jrtd, il necessary, in between meelbpgs. The Chairman has regular contact with Ihe staff tearn lo ¢nsure the ÈffieAenl reporting ol the governance of operational matters. The Treasurer has sirnilaT arrangements with finance staff lo enable thè oversight of effective financial rnanagernent. In January 2023 there wore 15 mernbgrs of staff working for the charity. By thè end of the yeol this had tnerèased ID 21. Inducfion aiid training of Irusle8s On appointment new IruslBes are providèd with infortnalion on the or9anisalion and their fole a5 Trustee and ara given access lo fhé charity's communications systems and relevant doGumentalioD. All Trustees are encouraged lo spend lime in the organisalion ID develop their understanding ol operations and are lully sUPPOrted by the General Manager and olher 51aff, Othèr mallers Liability olmèmbars The liability of mèmbers, in the event of the charity winding up, is limilEd lo a sum not exceeding £10.
ANDYS MAN CLUB LIMITED TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Relationship wilh wider nptwork The Trustees and staff recognise the Immense value of thè network of volunteer lacililalors that run each of our groups acrDSS the UK and would Sike lo lake lais opportunity lo send them a hèartfelt thank you. They are our biggesl asset. We also reeognise the astounding support from organisalion5 who support Andy's Man Club by donating and providing safe spaces lor 2 hour5 on a weekly ba61s for us lo host sessions. Al the end of the year there were over 1,800 facililatois giving lens of Ihgusands ol hours lo supporling the ch81ily and men's mental health. Statement of trustèes. re$ponsibillties The trustèès, viho are also the directors olAndy5 Man Club Limited lor the purpose ol company law, aro responsible for preparing the Trustees, Report and Ihe financial statements in accordance with applicable law and United Kingdom Accounlirig Standards IUni19d Kingdorn Generally Accepted Accounlino Praclicel. Company Law requires th8 Iruslees lo prepare financial slalemgnts lor each financi81 year which give a true and lair view ol the state ol affairs ol Iho charity and ol the incorning resources and application ol resources. including the income alld expènditure, ol the oharilable company lor that year. In preparing these financial slaternents, the Iruslee5 are required lo.. select suilable accounting policies and apply them mnsistenlly,. observe the methods and principles in the Charities SORP: make judgements and eslimales th8t are reasonable and prudent.. slate whether applicable UK Accounling Standards have been followed. svbject lo any m8tecial departures disclosed and explained in thg finanaal slalements", and prepare the financial stalemenls on the going concorn basis unless it is inappropfiale lo presume Ihal the Bharity will continue in operxtion. The trustees are responsible for keeping adsquale accountin9 records that disclose wilh reasonable accuracy al any lime th8 financial positton ol the charity snd anable Ihetn to ensure thal the financial slalemenls comply with the Companies Act 2006, tho Charities and TrLJsl¢e Investment Iscotlandl Act 2005 and the Charitiès Accounts (Scotlandl Regulations 2006 las amended). They are also responsible lor safeguarding the assets of the charity and hence for tsking feasonablÈ sleps for the pievention and dele¢lion ol Iraud and other Irrggularilies. Audltor In acoordance with the company's arti¢les. a resclulion proposing that BK Plus Audit Limited b8 reappointed as auditor of the company will be pul al a General Meeting.
ANDYS MAN CLUB LIMITED TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT> (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Dl¥Glosure of informatlon to auditor Each ol the tru51895 has confirmed that thère 15 no informatlDn of which they are aware which is relèvanl lo the atjdit, bul of which the audilor is unaware. They have further confirmed that they have taken appropriate steps 10 identify such relevant Information and lo establish that the auditor is aware of SUGh information. The trustees, report was approved by the Board ol Trustees. S D Tymon (Treasurer) Trustoè Date..
ANDYS MAN CLUB LIMITED INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS AND TRUSTEES OF ANDYS MAN CLUB LIMITED Opinion We have aLidited the financial statements olAndys Man Club Litniled Ilhe'charity'l for Ihe year ended 31 D8cembor 2023 which Comprise Ihe slalement ol financial activities, the balance sheet, the slalement of cash flows and notes to the financi81 slatemenls, including significant accounting policies. The financial reporting fratnework that ttas bèen applied in their pieparalion is appltcablÈ law and United Kingdom Accounting Slandards. Including Financial Reporting Standard 102 Th8 Financial Reporting Slandard gpplicable in Ihe UK and Republic ol Ir81and (United Kingdom G¢nerally Acceptèd Accounting PracliGel. In our opifjion, the financial 51alem$nls.' give a true and laii view ol the stale of the charitable company's affairs as al 31 December 2023 and ol ils incoming resources and 8pplicatton ol resourc¢5, including ils income and expenditurè. for the year then ended., have bè8n properly prepared in accordance with United Kingdom Generally ArLepled Accountfng Practice.. and have been prepared In awordance with the rèquirements of the Companies A¢1 200S, the Gharilies and Trustee Inveslrnenl (Scollandl Act 2005 and règulation 8 of the Charities Accounts (Scotlandl Regulalitrns 2006 las amÈndedl. Basls for opinlon We conducted oui audit in accordance with Inl?rnational Sl8ndard$ on Auditing IUKI IISAS IUKII and applicable law. Our iesponsibililies undèf those slanda¥ds a¥e further described in the Auditolls r8sponsibilities for Ihfy audit of the financial statemenls section of our report. Wè arè independent of the charity in accordance with the ethical requirement5 that are relevant to our audit ol the financial slalements in the UK, including the FRC'S ElhieAI standard, and we have fulfilled our othar ethical iesponsibililies in accord3neÈ with these lgquiiemenls. We believe th81 th6 audit evidgnce we have obl3ined is sufficient and appropriate lo provide a basis for our opinion. Conclusion$ ralatlng to going concern In auditing the financial slatemenls, we havè concluded that the trustees, use of the going conG8m basis ol accounting in the preparation tsl the financial slalemenls is appropriatè, Based on the work we have performed, we have not idèntified any matèrial unceriainlies relating lo events or conditions that, individually or collectively. may cast signifieanl doubl on Ihe chaiity's ability lo continue as a going concern lor a period of al least tsvelve rnonlhs from when thè financial slalemellls 3re aulhorised for issue. Our responsibilities and the rosponsibililies of thè trustees wilh ie5pecl to going concérn are described in the relevanl seclion$ of this report. other information The other information comprise5 the information included in the annual report other than the financial slalemenls and our audilo¢s report thereon. The IrusteBS are responsibl6 lor the other infoitnation contained wilhill the annual report. Our opinion on thè financial slalgrnénls does not cover the other inloimalion and, except lo the extent otherwise explicitly 51aled in our report. wè do not exp185s any lorm ol assurance conclusion Iheiéon. Our responsibility is to read the other information and, in doing so, consider whether the gther information is materially inconsi51ent wilh the financial slalemenls 01 our knowledge obtained in the course ol the audil, or olherwisa appears lo be materially misslaled. 11 WÈ identify such material inconsistencies or apparent rnaterial misslalemenls. we are required to determine whether this gives rise lo a material misslalemenl in the financial slatemènls themselves. If, ba$8d on the work wè have perforrned, we conclude that thsre is a material mi5Statemenl of this other information, we are required to report Ihal fact. We have nolhlng lo report in this regard.
ANDYS MAN CLUB LIMITED INDEPENDENT AUDITOR'S REPORT ICONTINUEDI TO THE MEMBERS AND TRUSTEES OF ANDYS MAN CLUB LIMITED Oplnlons on other mattgfs prescribed by thè Companies Act 2006 In our opinion. based on the work undertaken in the course of oui audit.. the information given in the trustees, report for Ihe financial year for which the financial 51atemenls are prepared. vohich include5 the directors, report prepared for the purposes of company law, is consistent with the financial slatements.. and the diféctors, report included within the Iruslees, roport has been prepared in accordance with applicable legal requirements. attars on which w• arè required to report by èxception In Ihe light ol the knowledge and undefstanding of Ihe chaiity and ils environment obtain8d in the couise ol tho audit, we have nol identified material misslalernènls in Ihe directors, report included within the trustèes, report. We have nothing lo report in respect of Ihg following mallers in ielation lo which the Companies Act 2006 and the Chariliss Accounls (Scollandl Regulations 2006 las amended) require us lo report lo you il. in our opinion.. adequate and proper accounting records have not been kept, or returns adequale lor our audit hav8 not been received from branches not visited by us, or the financial statements are nol in agreement with Ihe 8ceounling records and returns,. or certain disclosures of Iruslees, remuneration spècified by law afe not made., or WF have not receivéd all the information and explanations wè require for our audit.. or the trustees were not entitled to prepare the financial statements in 8ceordance wilh the small compani8S regime and take advantage of the small companie5, exèmptions in preparing the Iruslees. report and IrDm the requirement lo preparè a slrategic report. Responslbilities of trustees As explained mora lully in the 51alement of Iruslees. responsibilities, the Iru51ees. who are also the diiEctors of the charity lor the purpose ol company law, arè responsible lor the preparation ol the financial slalemenls and for being satisfied that they give a true and lair view, and lor such inleinal eontrol as Ihe Iru51ees delermine is necessary lo enabl? the preparation of financial slalemenls that are Ifee from material misslalemenl. whether due lo fraud or error. In preparing the financial statements, IhB trustees are responsible for assessing the charity's ability lo continue as a going concern. diselosing, as appliGable, matters related to 90ing concern and using the going Concefn basis of accounting unless the Iruslees either intend lo liquidate the charitable company or lo cease operations, or hav8 no realistic all8Tnalive but to do so. Auditor's responslbllilies for the audit of thè financial statements We have been appointed as auditor under 5gdion 4411llcl of the Charities and Tiuslee Investment (Scollandl A¢1 2005 and under the Cornpani8s Act 20Cfj and report in accordance with the Acts and relèvanl regulation5 made o¥ having effeet thereunder. Our objectives are lo oblain reasonable assurance aboul whether the financial slalèments as a whole arg free from maleri¥l misslatemenl, whether due lo fraud or error. and lo issEJe an auditor's report that includes our opinion. Reasonablè assurance is a high level ol assurance bul is not a guarantèe that an audil Gonducted in accordance with ISA5 IUKI will always delecl a material mis51alement when it exists. Misstalemenls can arise from fraud or èrror and are considered malerial rf, individually or in the aggregale, they could reasonably be expectéd lo influence the economic decisions of users tak8n on the basis ol thesè financial statements.
ANDYS MAN CLUB LIMITED INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS AND TRUSTEES OF ANDYS MAN CLUB LIMITED The ext&nl lo which our procedures ar@ capable of detecting irregul8rili¢s, including fraud, is detailed below. Our approach to identifying and asse55ing the risks ol rnalèrial misslaletnènt in respect of Irregularilie8, including fraud and non-MplIan¢e wilh laws and iegulations, was as follows.. The eng8gÈménl partner ensured that the engagement team collec11ve had the appropriatÉ competence, apabililies 8nd skills lo identify or recognise non-complianc8 With applicable laws and regulations", We Identified the laws and iegulalions applicable to the company through discussions with directors and olhei management. and from our tommercial knowledge and experience of the industry sector,. We fo¢us8d on specilic laws and regulations which we considered may have a dire¢t material effect on the financial statements or thè operations of the company, including the Companies Act 2006, taxation lègislation and data proteelion, anli-bribery, employment. enviiortmental and health and safely legislation., We assessed the exlenl ol Gompliance with the laws and iegulalions idenlilied above Ihiough making enquiries ol management and inspecting leg81 ¢orrespondence'. and Ensured laws and gulatIOnS wèrè communicalecl within the audit team iegularly and the team remained alert to instances of rton-compli3ncè throughout the audit. Vve assessed the susceplibilily ol thè company's financial slalemenls to material misslatemenl, including obtaining an underslancting of how Iraud rnighl occur, by.. Making enqulries ol managernenl as lo where they consideied there was a susceptibility lo fraud, their knowledge of actual, suspected and alleged fraud., Considering the internal controls in place lo miliyale iisks ol fraud and non.cornpliancè with laws and regulations". and Understanding the design of tha company's remuneration policiès. To address the risk of fraud Ihrough managgmenl bias and ovèrride ol conlio15, we., Performed analytical procedures lo identify any unusual or unexpected r81alionships', Tested journal entries lo identify unusual Iransaclion5'. Assessed whether judgements and assumplions rnade in datèrmining the a¢counting estimates sel out in ote 2 were indicative of polenl5#l bias., and Investigated the rationale behind significant or unusual transactions. In response lo the risks of irr6gularilies and non-compliancè with law5 and reyulalions, we deslgned procedufes which induded, bul were not limited lo.. Agreeing linallcial slalemenl disd05ure5 to underlying sUPPOrting documenlalion.. Reading the minules of meetings of those charged wilh governance.. Enquiring of manauernent as to aclu81 and potential liligalion and claims., and Reviewing eorre5pondgnBo with HMRC, relevant regulators and the cornpany's legal advis¢rs. Thgre arè inherent limitations in our audit proceduies described above. The Thore removed that laws and regulations are from IhE financial transactions, the le55 likely il is that we would becomÈ aware of non-cotnpliance. Auditing standards also Iimil the audit procedures required lo identify non-compliance wilh laws and regulations lo 8nquiry of Iho directors and other management and the Inspection of r8gulalory and leg31 coire5ponden¢e. il any. Material rni5statÈm8nt5 that arise due lo fraud ean be harder lo detect than those that arise from error as they rnay involve deliberate concealm8nl or collusion. A furiher description of ijur responsibilities is available on th8 Financial Reporting Counal's website al-. https".11 www.frc.org.ukJaudilorsresponsibilitl8s. Thi5 description forms part of our auditorfs report.
ANDYS MAN CLUB LIMITED INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS AND TRUSTEES OF ANDYS MAN CLUB LIMITED Uso of our rgport This report is made solely to the cornpany s members, as a body, ill accordance with section 391 of the Companies Act 2014. Oui audit work has been undertaken so Ihal we might slate lo the company s rnembers those matters we are rèquired lo slate to them in afl auditor's report and for no other purposé. To the lullesl extent perrnitled by law, we do not accept or assurne re5pon5ibilily to anyone other than the company and the company's members as a body, foi our altdit work. lor thi8 report. or lor the opinions we havè formed. Wi¢torla Atkinson FCA Isenipr Statutory Audltorl for and on b•half of BK Plus Audit Llmitod ..z..S..¢p.Frtb0 zo iy Charterèd Certified A¢eountants Statutory Auditor 52 Sl Johns Lane Halifax West Yorkshire England HX12BW 10-
ANDYS MAN CLUB LIMITED STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2023 Unrg5tricted fLtnds 2023 Unrtstricted funds 2022 Notos Incom• from.. Donations and legacies Other trading aclivilies 1,510,059 638.OS7 682,187 404,902 Total in¢om• 2,148.116 1,087,089 Expènditure on- Raising funds Charila General charitable a¢livities 67,798 1,531 1,023,242 599,157 Totsl expendltur• 1,091,040 600,688 Net in¢om8 and movoment in lunds 1,057,076 488,401 R&conciliatlon of funds: Fund b3lances at 1 January 2023 1,181,734 695.333 Fund balances at 31 Dècember 2023 2,238,810 1,181.734 The Statement of fillanal 8ctivilies includes all gains and Ioss8s recognised in the yeai. All income and expandilure derive fiom ¢onlinuing aclivi118s.
ANDYS MAN CLUB LIMITED BALANCE SHEET AS AT 31 DECEMBER 2023 2023 2022 Flxed assèts Intangible assets Tangible assets 12 13 143 42,804 179 39,816 42,947 39,995 Current as¥gts Debtors Cash at bank and in hand 14 59,416 2,154,686 20,666 1,134,115 2,214.102 1,154,781 Creditors.. amounts falling due within one year 15 118,2391 113,0421 Net current assets 2,195,863 1,141,739 Totsl assets le85 current liabilllies 2.238,810 1,181,734 Npt agsets excluding penslon Ilabllity 2,238,810 1,181,734 The funds of the charity UnreslfiCt¢d funds 2.238.810 1,181,734 2,238,810 1.181,734 The notes on paggs 14 to 23 forrn part ol these finanoial stalemenls. The financial statements were approved by the Iiustees on S D Tymon ITasUrer) Trustèe Company regist¥ation number 11118153 IEnglaFid and Wales) 12-
ANDYS MAN CLUB LIMITED STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 DECEMBER 2023 2023 2022 Note5 Cash flows from OP8fatlng activities Cash generatÈd from operations 20 1,046,993 497,290 Investlng activities Purchase of intangible assets Purchase of tangible fixed assets 13591 111,092) 126,4221 Net cash usèd in investing a¢tivitlg5 126,4221 111.4511 Not cash used in financing activitie$ Net In¢r¢a$e In cash and cash èqulvalents 1,020,571 485,839 Cash and cash equivalents at beginning of year 1,134,715 648,276 Cash gnd cash equivalènts at fjnd of year 2.154,686 1.134,115 The notes on pagBs 14 to 23 form part ol these financial slalewenls. 13
ANDYS MAN CLUB LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 Accountlny policies Charlty information Andys Man CSub Limited is a piival¢ company limited by yuafanlee inGoTPOlated in England and Wales. The iogislered office is ". Croft Myl. Wesl Parade, Halilax, Vvesl Yorkshire, HX12EQ. 1.1 Accountlng convention The finall¢ial stateTnenls hava been prepared in accordance with Ihe charity's Igoverning documenll, the Companies Act 2006. the Charities and Trustee Inveslmenl Iscollaodl Act 2005, the Charilies Accounts (Scollandl Regulations 2C>06 las amended), FRS 102 °Thé Financial Reporting Standard applicabl8 in the UK and Republic ol Iréland. l FRS 102.1 and Ihe Charitiès SORP "Accounting and Reporting by Charities.. Statement of Recommended PTaclice applicable to charities preparing their accounts in accordanGe with the Financial Reporting Standard applicable in thè UK and Republic ol Ireland IFRS 1021" leffeclive 1 January 20191. The charity is a Public Ben&fil Entity as defined by FRS 102. The financial slal¢ments are preparad in sterling, which is thè lunclional currency of the ch¥rity. Monetary amounts in these financial slalemenls are rounded lo Ihg nèaresl £. Ttte financial slalernents have been prepared under the hisloiical cost convention, Imodified lo include the revaluation ol freehold properties and lo include investmenl properties and certain financial Inslrumenls at lair valuel. The principal accounting poli¢S adopted are sel out below. 1.2 Going ¢oncom Al the lime of appioving thè financial slalefflent5. the Iruslees have a reasonable expectation that th& charlty has ad8quale resources to continue in opeialional existence lor Ihe foreseeable futurè. Thus the Iiusl8es continu8 lo adopt the going concern basis of accounting in preparing the financial statèrnènts. 1.3 Charltable funds Unreglriet8d funds are available for use at th* discretion ol thé trustees in furtheran of their charitable objectives. Restricted funds are subject to specific conditions by donois or grantors as lo how they may be used. The purposes and uses of the ie511icled funds are sel oul in Ihe notes lo thè financial slalemenls. Endowment funds are subject lo specific condition5 by donors Ihal thè capital mu51 be mainlained by the Ghaiity. 1.4 Income Income is reGo9nised when the ¢harrty is legally entitled lo it after any performance ndItionS have been rnet, the amourils Gan be measured reliably, and il is prtsbable that income wi15 be reived. Cash donation5 are recognised on re¢eipl. Other donations are reGognised once the charity has been nolilied ol the donation, unSèss perforrnanGg ¢ondilions require deferral of the amount. Income tax recoverable in relatitsn lo donations received under Giltr Akl or deeds ol ¢ovenanl is re¢ognis8d at the lime of the donation. Legacies are recognisèd on reipl or otherwise il the eharily has been notified of an impgndlng dislribulion. the amount is known. and receipt is expeeled. If the amount is not known, the legacy 18 treated as a conlingènl assot. 14-
ANDYS MAN CLUB LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 ACCOUnn9 pollci95 Icontinuedl 1.5 Expenditurè Expenditure is recognised once there is a legal or conslfuclive obligation lo transfer econDmic benefit lo a third party. il is probable that a transfer ol econDffliC benefits will be requir9d in selllemerTrl. and the amount of the obligation can be measured reliably, Expenditure is classified by aclivily. The costs ol each activity are rnade up of th6 10131 ol direct costs and shared costs, in¢ludlng support Costs involved in undertaking each aclivily. Direct costs allribulable lo a single activity ara allocated directly to that activity. Shared cos15 whieh contribute lo mDre than one activity and support eosts which are not allribulable lo a singlB activity are apportioned betrNeen those activities on a basi5 con5151enl with the use ol resourcBs. Cential staff costs are allocatèd on the basis ol time spenl, and depreciation ¢ha¥ges are allocated on the portion ol thè asset'5 use. 1.6 Intangible fixed a558ts other than goodwlll Intangible assets acquired sepaialely from a business are recognised al cost and are subsequèntly measured al cost less 8tcumulaled amortisalion and accumulated (mpairmenl losses. Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition dale where Il is probable that Ihe expected future èconomic benefils that are allribulable to the asset will flow lo the entity and th& fair value of the asset can be rnèasured reliably., Ihe intangible asset arisas from contractual tsr other legal righls,. and the intangible asset is separable from the enlily. Amort15alion is recogni5ed so as to write off the cost or valualion of assets less Iheif r95idual values over their useful lives on the following bases.. Palenls & liGences Slraighl line over 10 years 1.7 Tangible fixed assets Tangible Iixed assets ale initially measured al ctssl and SL¢bsequenlly measured al cosl or valuation, nel of depreciation and any impairment losses. Tangibl8 fixed assets EDSttng in exces of £1,000 are capitalisBd and included al cost, including ally incidèntal costs ol acquisition. Oèpreciation is rerognised so as lo writa off the cost or valuation of assets less Iheir residual values ovèr their usaful lives on the following bases.. Fixtures and fillin9S Computers Moloi vehiGIgS 33.1) on cost 33fj on ¢ost 20QA on cost The gain or loss arising on the disposal of an a55et 15 determined as thè difference between the sale proceeds and the Qairying value of the assèt, and is recognised in the s131emenl of frnancial aclivilies. 1.8 Impairm¥nt of fixed assets Al each reportino end dale, the chaiily reviews the carrying aTnounts of ils tangible 2nd intangible assets lo determine whether there is any indication Ihat thDS8 assets have suffered an impairfflenl loss. If any such indication Èxists, the recovefable amount ol the a5Sgt is eslimaled In ordèr lo determin8 the exlenl ol the tmpairmenl loss lil any). 1,9 Cash and ¢a$h equlvalents Cash and cash equivalents include cash in halld, dèposits held al call with banks, other short-lerm liquid inveslrnenls wilh original malurilie5 gf Ihree months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
ANDYS MAN CLUB LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Aeeounting poliGigS Icontinuèdl 1.10 Financlal Instruments The charity has ele¢ted lo apply tho provision5 of Section 11 'Ba5ic Financial Inslfumenls, and Se¢llon 12 'Qlher Financial Inslrumf nt5 Issues, of FRS 102 to all of its financial inslrumenls. Financial Instwmenls are recognised in th8 Bhaiily's balancÈ sheet when Ihe eharily becomes parly lo the eontractual provisions ol the instrument. Financial assets and lixbi1ilies are offset, with the nel amounts presEnted in the financtal slalemenls, whan there is a IEgally enforceable right to Set off the recogni5ed atnounts and there is an intention to settle on a net basis or lo realise the asset and se111e the liability simultaneously. Sasic flnanci•l assets Basic financial assets, which include debtors and cash and bank balances, are initially measured al transaction prico including Iran5aclion costs and are subsequenlty carried al amortised cost using the èffective illler951 method unlèss the ariangemenl conslilules a financing Irans3clion. where the tr8nsaclion is measured al the present value ol thè future receipts discounted at a market rale of interest. Financial assets classified as raceivable wilhin one year are not amort18ed. Basic financlal li4bffll(ies Basic financial liabilities, including creditors and bank loan8 are initially recognlsed al transaction pri unless Ihg arrangement conslilule5 a financing Iransg*ction, where the dèbt in51fumenl is meaguied at the present value of the future payments discountèd al a market rate ol inleiesl. Financial liabllilies dassified as payable within onè year are not amortised. Debt inslrLtmenls are subsequèntly carried al arllortised cost, using the effective interest rale method. Tradè creditois ale obligations lo pay for goods or sérvices Ihal have been acquired in the ordinary course of operations from suppliers. Amounts payable are elassilied as ourrenl liabilitie5 if payment 15 due wilhin one year 01 less. If nol, they are presented as non-current liabilitie5. Tradè credilois are recognised initially al Ifan8aclion price and 5ub5¢quenlly measured al amortised cost using the effective inl8rèst method. Dereeognition olflnanclal liabilitlos Financial liabililies are derecognised when thè charity's conlraclual obllgalions expire 01 Jre discharged or cancelled. 1.11 Employee benefits The cost ol any unused holiday enlillemenl is recogtiised in the period in which the employee's services are received, Termination benefits are reco9nised immÈdiat8ly as an expense when the charity 18 demonstrably commilled lo torminale Ihe employment of an employee or to provide termination benefits. 1.12 Retiremént benefits Payments to defined contribution ieliremenl benefit sohemes ale eharged as an expense a8 thèy fall due. 16
ANDYS MAN CLUB LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Crltl¢al accounllng estimates ludgements In the application ol the charity s accounting policies, the Ifustees are required lo make judgements. 8Stimales and assurnpliDns about the cairying amount ol assets and liabilitiès that are not ieadily apparent from other sources. The eslirnatos and associated assumptions are based on historical experience and other factors that are considared lo be relovant. Actual results may differ from Ihese esllmatgs. The e51imalos and Undering assurnplion5 are reviewed on an ongoing basis. Revisions lo accounting eslimale5 are recognised In Ihe period in which the estimat@ is revised whèrè the revision aff¢cts only Ihal period, or in the period of the revision and futurè per0d$ where the rev¢sion affects both current and future periods. Incomg from donatlon¥ and legaciès Unrestrlcted fund 2023 Unr•slrlcted funds 2022 Donations and gifts Grants 1,508,059 2,000 681.987 200 1.510,059 682,187 Grants rec•lvable for core activitle$ The Neighbourly Foundation Amazon Chaiilable Giving First Give 200 1,000 1,000 2,000 200 Income from other trading a¢tlvlties Unrq$lrlcted Urtfestrict•d funds funds 2D23 2022 Fundraising events Sale ol goods 637.971 86 404,673 229 Other trading activities 638,057 404.902 17
ANDYS MAN CLUB LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED> FOR THE YEAR ENDED 31 DECEMBER 2023 Expenditure on raisiny funds Unre$tricted Unrèstricted funds funds 2023 2022 Fundralsing and publicity Staging lundr3isin9 evenls 67,798 1.531 Expendlturo on charitable actlvlties General charitable activities 2023 General charitable activlties 2022 Direct ¢Dsts Staff costs Depreciation and impaiiment Activity costs Premises costs Office costs Motor and travel costs Advèriising and promoliofjal costs Other staff ¢osts Finance cost5 Charitable expenditure heading 10 525,478 23,434 156.2D2 46,433 37,740 37,928 152,915 5,823 93 453 258,612 19,535 95.774 38,753 38,220 37,960 88,820 12,116 3S 704 986,499 590.529 Sharè of support and goveTnan¢e costs (sèa note 71 Support 36,743 8,628 1,023,242 599,157 Analysis by fund Unrestricted funds 1.D23,242 599.157 Support costs allocatsd to activitie$ GenÈral charitsbl¢ activities 2023 Total 2022 Depreciation Governance 36 36.707 180 8,448 18
ANDYS MAN CLUB LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Support costs allo¢ated to aetl¥ltig5 Icontinued 2023 2022 Governance costs comprise.. Audit fees Legal and profèssional 8,190 28.517 7,800 648 36,707 8,448 Net movemont in fund$ 2023 2022 The net movement in funds is slated after Ghargingllcrèdilingl.. Fees payabla for the aLJdit ol the ¢har*ly's financial slalements DepreGialion of ownèd tangible fixed assets Amortisalion ol intangible assets 8,190 23,434 36 7,800 19,535 180 Trustee8 NonB ol the Ir(tslees lor any persons connected with them) received any remuneialion or benefils fiotn the charity during the year. Trustees •xpenses Ouring the year Iru8te8s expenses of £453 were paid 12022 '. £1.4131 in respect of travel costs r8imbursed, thèse costs were incuried in the performance of their trusteè duties. 10 Employe•s The average monthly number of employees during the year was. 2023 Numbgr 2022 Numbor Charitable staff 18 10 Employment cosls 2023 2022 Wages and salariÈ8 Social secuiily Gosls Other pension costs 479.592 34,745 11,141 237,173 16.231 5,208 525,478 258,612 ThÉ numbeT of staff, expressed as a héad count al 31 Decembèr 2023, was 2112022 '. 151. There wgie no employèes wh03e unnual remuneration was more than £60,000. 19-
ANDYS MAN CLUB LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 10 Employo&s Icontinutdl Remuneration of key management personnèl Th9 remunèration ol key management personfjel was as follows.. 2023 2022 Aggreg318 compensation 214,631 97.992 The key managemÈnl personnel of the charity have be¢n identified a5.. General Manager Haad Area Lead- England and Wales Head of Innovalion and Technology Senior Project Developrnenl Gharnpion I'l Head olAdmin I") Head ol Events I") Head ol Marketing and Partnerships I'l (') Nèw roles 2023 The aggregalg offlploymenl benefits. including èmployerfs national insurance and pension conlribullons, for these key mallagemenl personnel for the year are shown above. The 5alarie5 of thè k8y management are sel and revievied by the trustéès. 11 Taxatlon The chaiity is exempl from taxation on its activities because all Ils income is applied for Charllable purposes. 12 Intanglble fixed 05sèts Patents & Ilconces Cost Al 1 January 2Q23 and 31 De¢emb¢r 2023 359 Amortisation and Impairment Al 1 January 2023 Amortisation eharged for the year 180 36 Al 31 December 2023 216 Carrylng amount Al 31 December 2023 143 Al 31 Decernber 2022 179 -20-
ANDYS MAN CLUB LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 13 Tangible fix$d assets Flxlures antl flttlngs omputev5 Motor vehl¢lès Totsl Cost Al 1 January 2023 Additions 13.415 11,207 10,479 15,215 58,486 82,380 2S,422 Al 31 December 2023 24,622 25,694 58,486 108,802 Oeprorlatlon and Impalrment Al 1 January 2023 Depreciation charged in the year 7,629 6,044 4,843 5,693 30,092 11,697 42,564 23,434 Al 31 December 2023 13,673 10,536 41,789 85,998 Carrying amount Al 31 December 2023 10,949 15,158 16.697 42,804 Al 31 December 2022 5.788 5,636 28.394 39,816 14 Dèbtors 2023 2022 Amounts falling dué within one yèar.. Prepayments and accrued income 59,416 20,686 15 Crèditors: amounts falllng due within on& y9ar 2023 2022 Accruals and dÈfèrred income 18.239 13,042 16 Retiremgnt benefit $chgmè$ 2023 2022 Defined contribution s¢hemgs Chaigo to profil ol loss in resped ol defined contribution schemes 11,141 5,208 The Charity operaleg a defined contribution pension schemè for 811 qualifying employees. The assets of the scheTne are held separately frorn those of the rharily in an independently administéred fund. 21
ANDYS MAN CLUB LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 17 Unrestrictsd fund8 The unreslricled lund5 of the ch3rity comprise the unexpended b8lances ol donations and gran15 which are not 5ubjact lo specific conditions by donors and grantors as lo how they may be used. Thès8 inclLide designated funds which have been Sel a5ido out of unfeslricted funds by the trustees lor spe¢ilic purposes. At31 Docember 2023 At l January 2023 Incoming resource$ ResouTces expended General funds 1,181,734 2,148,116 11.091.040} 2,238.810 Previou5 year: At 1 January 2022 Incoming rosource$ Resource$ expended At31 Dacember 2022 Ganeral funds 695,333 1,087,089 1600.6881 1,181,734 18 Analysls of net assets b¢tsveÈn funds Unrestrictsd funds 2023 At 31 0•cember 2023: Intangible fixecl yss8ts Tangible assets Current assotsllliabililiesl 143 42,804 2.195.863 2.238,810 Unrestricted funds 2022 At 31 Decembèr 2022.. Intangible fixed assets Tangible assets Current asse1511liabilitiesl 179 39,816 1.141,739 1,181,734 19 Related porty transactions There were no dlsclosable related party Iran5adions during the year12022- fjonel. -22-
ANDYS MAN CLUB LIMITED NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 20 Cash ggnerated from operation$ 2023 2022 Surplus for the yèar 1,057.076 486,401 Adjuslrn8nts for". Amortisalion and impairmènt ol intangible assets Depreeialion and impairment of18ngible fixed a55el8 36 23,434 180 19,535 Movements in working capilal.. Ilncreasel in debtors Increase in creditors 138.7501 5,197 118,0891 9.283 Cash generated from operations 1,046,993 497,290 21 Analysis of ¢hanga$ In net fvnds The charity had no material debt during the year. 22 Non-audit servicos provided by audltor In common with many businesses of our size and n8lLEre we use our auditor lo assi51 with the preparation of the financial slalemenls, 23-
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