COMPANY REGISTRATION NUMBER: N1038175
CHARITY REGISTRATION NUMBER: NIC105833
The Men's Advisory Project
Company Limited by Guarantee
Financial Statements
31 March 2023
LLVE
Chartered accountants & statutory auditor
22 Great Victoria Street
Belfast
BT2 7BA

The Men's Advisory Project
Company Limited by Guarantee
Financial Statements
Year ended 31 March 2023
Page
Trustees, annual report (incorporating the director's report)
Independent auditor's report to the members
Statement of financial activities (including income and
expenditure account)
13
Statement of financial position
Notes to the financial statements
14
15

The Men's Advisory Project
Company Limited by Guarantee
Trustees. Annual Report (Incorporating Ihe Director's Report)
Year ended 31 March 2023
The trustees, who are also the directors for the purposes of company law, present their report and the
financial statements of the charity for the year ended 31 March 2023.
Reference and adminislrative detslls
Registered charliy name
The Men's Advisory Project
Charity reglslratlon number
NIC105833
Company registration number N1038175
Principal offlce and registered Floor 5
oflice
Glendinning House
6 Murray Street
Belfast
BT16DN
The truslees
Dr Pauline INing
Ms Margaret Mcllvenny
Ms Patricia Lewsley Mooney GBE
Mr Peter McGowan
Mr Robert Magee
Mr Jake McKibbin
Ms Lorna Smyth
Audllor
Hill Vellacott
Chartered accountants & statutory auditor
22 Great Victoria Street
Belfast
BT2 7BA
Bankers
Co-operative Bank
PO Box 250
Delf House
Southway
Skelmersdale
WN8 6WT

The Men's Advisory Project
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Director's Report) (contlnued)
Year ended 31 March 2023
Structure, governance and management
The Charity is a charitable company limited by guarantee and was set up on 22 March 2000. It is
governed by a memorandum and articles of association.
On appointment new trustees are briefed on their legal obligations under charity and company law, the
content of the constitLrtion, the committee and decision making processes.
Risk management
Where appropriate, systems or procedures have been established to mitigate the risks the trust face
by the trustees.
Internal control risks are minimised by the implementation of procedures for authorisation of all
transactions and projects.
Objectives and acllvilies
The Charitys main aims and objectives are.
to make things better at home for men who have experience or are experiencing domestic and sexual
abuse;
to provide support and facilitate men to understand their options and make their own choices and
decisions;
to put men in touch wtth organisations that can help them further;
to offer crisis intervention and support to m8n living in or when leaving domestically abusive
relationships;
to offer support and counselling services to men who have previously left a violent or
abusive relationship and who are still experiencing the effects;
to offer a range of services to men and women who want assistance and support to deal with their
emotions post facing domestic abuse and experiencing the systems and services available to
support their gendered needs post abuse.,
to offer a voice to men who have used our seNices and to male victims of domestic abuse in
Northern Ireland. We guarantee to support male victims to have a voice and have their
experiences heard at all levels of government by ensuring that they are part of the Men's Advisory
Project at all levels from volunteer to Board Member and inform our decision making.

The Men's Advisory Project
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Director's Report) (contlnued)
Year ended 31 March 2023
Straieglc report
The following sections for achievements and performance and financial review form the strategic
report of the charity.
Achlevements and performance
Over the past year The Men's Advisory Project has continued to work as the lead, specialist agency
supporting men who have faced abuse in Northern Ireland. The requirement from services post the
Covid pandemic saw only a limited reduction. We worked hard to follow and administer BACP
guidelines and develop safe processes, policies and procedures to support and upskill our counsellors
to work safely online and via telephone and as they returned to offering services face to face. Service
user numbers have continued at a high level in all areas of the country. due to the continued dedication
of staff and volunteers and the excellent network of other agencies, both statutory and community and
voluntary, that we work with each day to ensure male victims and survivors have specialist and quality
assured seNices to support their wide-ranging needs.
We have seen an increase in service users who have faced intra-fami11￿ domestic abuse and we
worked hard to undersland this stigmatised and hard to reach group. Especially we have begun the
work to support younger men who have faced domestic abuse their entire lives and have had limited
support for this trauma or in how to manage their lives without support outside these homes. Outreach
fully qualified volunteer counsellors work in each Trust area in Northern Ireland and are supported by
coordinators in the Westem Trust and Belfast areas. Support required by men from rural areas was at
the highest since our inception and we have learned that a blended approach to service delivery will
continue to support men who live far from other seNices. Support from the PCSPS allowed us to
support this additional work and we must thank them for their understanding and support as we further
develop services to men and offer them the security of information regarding legal services and being
part of a safer community. The Men's Advisory Project has been rated very good or excellent by the
majority ot its service users and we wish to uphold this standard in coming years.
This year we were supported by the Northern Ireland Housing Executive to provide floating support and
outreach services to men facing homelessness due to domestic abuse. These workers enhanced the
overall work of the organisation offering practical support to men often very effected by many years
and different types of domestic abuse. Unlortunalely. this was in year funding which was sadly not
renewed. Our learning has not been lost but the dedicated work required to support traumatised and
homeless rnen who have faced abuse is something which we cannot carry out without dedicated
funding for Floating Support and Outreach workers from the Northern Ireland Housing Executive. We
are bereft that men who are homeless due to abuse are being placed into mixed use Hostels without

The Men's Advisory Project
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Director's Report) (contlnued)
Year ended 31 March 2023
dedicated and specialist support and we cannot understand the reduction in support for those at risk of
losing their tenancies to domestic abuse. This difference in provision is one we will examine with
others as the year progresses.
The contract that we had successful held with the Health and Social Care Board ended and a newly
commissioned service was put out for Tender. In conversation and consultation with the men we
support we felt that the service being commissioned was one that neither met the needs of the
population of abused men we served nor took Into account the evidenced requirements of these men
to help empower their move from victim to suNivor. The majority of men we support are in Crisis. still
living with their abuser or facing extensive dangerous post separation abuse. The men therefore
initially require a safe space where they can receive informed, non-judgemental services of Crisis
support to allow Ihem to understand and explore their options and to risk assess and safety plan to exit
the relationship andlor live safely with their children. These men often require therapeutic support from
the first call and we have been responsive to these needs, ensuring only counsellors are employed in
the Charity. Sadly the newly Commissioned service focussed not on those men most in need of
emergency support but wished instead to work only with men who had faced abuse but were no longer
in Crisis or living with an abusive partner. For this reason and to respect the wishes and needs of the
majority of the men we support we did not Tender for the contract.
We wish to thank our partner organisations in Victim Support Northern Ireland, Nexus, Belfast and
Lisburn Women's Aid, Foyle Family Justice Centre. Police SeNice of Northern Ireland, Allstate
Foundation, Northern Ireland Housing Executive the Women's Aid Federation, Rape Crisis Northern
Ireland. Holy Trinity and Women's Support Network and the Departments of Health and Justice for
their support.
Financlal review
Details of the results for the year are set out in the statement of financial activities on page 14 and the
related notes.
The trustees have reviewed the reserves of the Charity and strive to ensure there are adequate
reserves to cover any unforeseen expenditure in the future.

The Men's Advisory Project
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Director's Report) (contlnued)
Year ended 31 March 2023
Plans for future periods
In 2024, The Men's Advisory Project will continue to develop the current services and will offer further
services of education and support to ensure others know more about male victims and understand
how to better support men facing abuse. We wish to become more sustainable and to have our
counselling quality assured and seek course approval. We will actively fund raise to ensure Ihat we
become more robust in terms of IT provislon and seek Cyber Essentials Plus accreditation to provide
additional security to future funders. We wish to provide additional training to external agencies and
hope to support men in a wider sense by the development of this arm of the Charty. The Charity
attracts funding from the Health and Social Care Board, the Halifax Foundation, Tudor Trust and
various local Policing Communty Safety Partnerships. We have been greatly supported by these
funds to further develop services within communities. This funding has allowed men to access
housing. primary health, civil and criminal justice and to feel seen as victims and suNivors of abuse.
We plan to put the voice of male victims further into the heart of government and work hard to have
men and their experiences better recognised in policy development and governmental consultation.
We also wish to develop closer links to the Northern Ireland Housing Executive and Department of
Communities to ensure that male victims of abuse are supported in their homelessness post abuse or
In the significant difficulties they face. Finally. we hope to develop closer working relationships with
other significant services providing support to those who have faced of domestic or sexual abuse to
ensure than an apparent hierarchy of victims is removed as we move fotward. We recognise that to
truly support victims we must work together as a sector to offer a wide range of services and support
mechanisms. We aim to work in Partnership with other organisations to deliver services to ensure this
takes place.
Truslees. responslbllllles statement
The trustees, who are also directors for the purposes of company law, are responslble for preparing
the trustees, report and Ihe financial statements in accordance wilh applicable law and United Kingdom
Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the charity trustees to prepare financial statements for each year which give a
true and fair view of the state of affairs of the charitable company and the incoming resources and
application of resources, including the income and expenditure. for that period.
In preparing these financial statements, the trustees are required to:
select suitable accounting policies and then apply them consistently;
observe Ihe methods and principles in the applicable Charities SORP.
make judgments and accounting estimates that are reasonable and prudent;
stale whether applicable UK Accounting Standards have been followed, subject to any materlal
departures disclosed and explained in the financial statements;
prepare the financial statements on the going concern basis unless it is inappropriate to presume
that the charity will continue in business.

The Men's Advisory Project
Company Limlted by Guarantee
Trustees. Annual Report (Incorporating the Director's Report) (confinuèd)
Year ended 31 March 2023
The trustees are responsible for keeping adequate accounting records that are sufficient to show and
explain the charity's transactions and disclose with reasonable accuracy at any lime the financial
position of the charity and enable them to ensLrre that the financial statements comply with the
Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence
for taking reasonable sleps for the prevention and detection ol fraud and other irregularities.
Auditor
The trustees. annual report and the strategic report were approved on 13 December 2023 and signed
on behalf of the board ol trustees by..
Ms Patricia Lewsley Mooney
Trustee

The Men's Advisory Project
Company Limited by Guarantee
Independent Auditor's Report to the Members of The Men's Advisory Project
Year ended 31 March 2023
Oplnlon
We have audited the financial statements of The Men's Advisory Project (the 'charitl) for the year
ended 31 March 2023 which comprise the statement of financial activities (including income and
expenditure account). statement of financial position and the related notes. including a summary of
significant accounting policies. The financial reporting framework that has been applied in their
preparation is applicable law and Unlted Kingdom Accounting Standards, including FRS 102 The
Financial Reporting Slandard applicable In the UK and Republlc of Ireland (United Kingdom Generally
Accepted Accounting Practice).
In our opinion the financial statements:
glve a true and fair view of the state of the charitys affairs as at 31 March 2023 and of Its
incoming resources and application of resources, including its income and expenditure. for the
year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting
Practice;
have been prepared in accordance with the requirements of the Companies Act 2006 and the
Charities Act {Northern Ireland) 2008.
Basls for oplnion
We conducted our audit in accordance with International Standards on Audiling (UK) {ISAs (UK)) and
applicable law. Our responsibilities under those standards are further described in the auditor's
responsibilities for the audit of the financial statements section of our report. We are independent of
the charity in accordance with the ethical requirements that are relevant to our audit ol the financial
statements in the UK, including the FRC'S Ethical Slandard, and we have fulfilled our other ethical
responsibilities in accordance with these requirements. We believe that the audit evidence we have
obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusions relatlng to golng concern
In audiling the financial statements, we have concluded that the trustees, use of the golng concern
basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to
events or conditions that, individually or collectively. may cast significant doubt on the charitys ability to
continue as a going concern for a period of at least twelve months from when the financial statements
are aulhorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concem are described
In the relevanl sections of this report.

The Men's Advisory Project
Company Limited by Guarantee
Independent Auditor's Report to the Members of The Men's Advisory Project
(contlnued)
Year ended 31 March 2023
Other Information
The other Information comprises the information included in the annual report, other than the financial
statements and our auditor's report thereon. The trustees are responsible for the other information.
Our opinion on the financial statements does not cover the other information and, except to the extent
otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.
In connection with our audit of the financial statements, our responsibilty is to read the other
information and, in doing so, consider whether the olher information is materially inconsistent with the
financial statements or our knowledge obtained in the audit or otherwise appears to be materially
misstated. 11 we identify such material inconsistencies or apparent material misstatements, we are
required to determine whether there is a material misstatement in the financial statements or a
material misstatement of the other information. If. based on the work we have performed, we conclude
that there is a material misstatement of this other information, we are required to report Ihat fact.
We have nothing to report in this regard.
Opinlons on other matters prescrlbed by the Companles Act 2006
In our opinion, based on the work undertaken In the course of the audit:
the Information given in the trustees, report for the financial year for which the financial
statements are prepared is consistent with the financial statements; and
the trustees, report has been prepared in accordance with applicable legal requirements.
Matters on whlch we are required to report by exceptlon
In the light of the knowledge and underslanding of the charity and its environment obtained in the
course of the audit, we have not identified material misstaternents in the trustees, report.
We have nothing to report in respect of the following matters in relation to which the Companies Act
2006 and the Charities Act (Northern Ireland) 2008 requires us to report to you if, in our opinion:
adequate accounting records have not been kept, or returns adequate for our audil have not been
received from branches not visited by us; or
the financial statements are not in agreement wlth the accounting records and returns; or
certain disclosures of trustees. remuneration specified by law are not made; or
we have not received all the information and explanations we require for our audit.

The Men's Advisory Project
Company Limited by Guarantee
Independent Auditor's Report to the Members of The Men's Advisory Prolect
(contlnued)
Year ended 31 March 2023
Responslbililies of trustees
As explalned more fully in the trustees, responsibilities statement, the trustees (who are also the
directors for the purposes of company law) are responsible for the preparation of the financial
statements and for being satisfied that they give a true and fair view, and for such internal control as
the trustees determine is necessary to enable the preparation of financial slatements that are free from
material misstatement, whether due to fraud or error.
In preparing the financial statements, the trustees are responsible for assessing the charivs ability to
continue as a going concern, disclosing, as applicable, matters related to going concern and using the
going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease
operations, or have no realistic alternative but to do so.

The Men's Advisory Project
Company Limited by Guarantee
Independent Auditor's Report to the Members of The Men's Advisory Project
{contInue
Year ended 31 March 2023
Audltor's responslbllities for the audil ol Ihe flnanclal statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole
are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that
includes our opinion. Reasonable assurance is a high level of assurance. but is not a guarantee that
an audit conducted in accordance with ISAS (UK) will always detect a material misstatement when it
exists. Misstatements can arise from Iraud or error and are considered material if. individually or in the
aggregate, they could reasonably be expected to influence the economic decisions of users taken on
the basis of these financial statements.
Irregularities, including fraud. are instances of non-compliance with laws and regulations. We design
procedures in line with our responsibilities, outlined above, to detect material misstatements in respect
of irTegularities, including fraud. The extent to which our procedures are capable of detecting
irregularities, including fraud is detailed below:
Our approach was as follows:
We obtained an understanding of the legal and regulatory frameworks that are applicable to the entity
and detemined that the most significant are those that relate to:
the charitable status of the Charity and its registration with The Charity Commission for Northern
Ireland under the charities Act (Northern Ireland) 2008 and the Charities Act (Northern Ireland) 2013.
compliance with the Charities SORP (FRS 102) (second edttion - October 2020) - Accounting and
Reporting by Charities: Slatement of Recommended Practice applicable to charities preparing their
accounts in accordance wilh the Financial Reporting Standard applicable in the UK and Republic of
Ireland (FRS 102) (effective 1 January 20201;
data protection laws (including UK General Data Protection Regulation (GDPR)); and
safeguarding of children and young people.
We assessed the risks of material misstatement In respect of fraud with the Consideration of:
Ihe Charitls own assessment of the risks that irregularities may occur either because of fraud or
error that was approved by the trustees;
the results of our enquiries of management and the trustees about their own identification and
assessment of the risks of irregularities;
any matters we identified having oblained and reviewed the Charitvs documentation of their
policies and procedures relating to:
identifying. evaluating and complwng with laws and regulations and whether they were aware ol
any instances of non-compliance",
detecting and responding to the risks of fraud and whether they have knowledge of any actual,
suspected or alleged fraud.
the internal controls established to mitigate risks of fraud or non-compliance with lavts and
r9gulations' and
the matters dlscussed among the audit engagement team regarding how and where fraud might
10

The Men's Advisory Project
Company Limited by Guarantee
Independent Auditor's Report to the Members of The Men's Advisory Project
(contlnued)
Year ended 31 March 2023
occur in the financial statements and any potential indicators of fraud.
Based on the results of our risk assessment we designed our audit procedures to Identify non-
compliance with such laws and regulations identified above.
we considered the opportunities and incentives that may exist within the charity for fraud and
identified the greatest potential for fraud in the areas of the controls covering the applicalion of funds to
the restricted purposes specified by the funders and in which management is required to exercise
significant judgement, such as disclosure of adjusting items. In common with all audits under ISAS
{UK), we are also required to perform specific procedures to respond to the risk of management
overridg.
we also obtained an understanding of the legal and regulatory framework that the Charity operates
in, focusing on provisions of those laws and regulations that had a direct effect on the determination of
material amounts and disclosures in the financial statements. The key laws and regulations we
considered in this context included Nl Charity legislation (including the regulator, The Charities
Commission for Northern Ireland) and the Charity SORP.
in addition, we considered provisions of other laws and regulalions that do not have a direct effect
on the financial statements but compliance with which may be fundamental to the Group's ability to
operate or to avoid a material penalty. This included data protection and saleguarding.
we made enquiries of management and those charged with governance and reviewed minutes of
the trustee's meetings and enquired about any communications with the charty regulator.
Audit procedures designed to respond to the risks of fraud
we considered the risk of fraud through transactions outside the normal course of transactions by
noling anything that was unusual in nature or size and enquired about such transaction to gain an
understanding of their nature.
based on the resutts of our risk assessment we designed our audit procedures to identify and to
address material misstatements in relalion to fraud and other irregularities.
we reviewed the operation of the controls within the charity over expenditure in general and of the
allocation of expenditure to the restricted funds and the segregation of duties within those controls,
together with substantive testing and analytical review and incorporating an element of unpredictability
in the selection of the nature, timing and extent of audit procedures.
we evaluated the selection and application of accounting policies by the Charity. particularly those
related to subjective measurements, that may b8 indicative of fraudulent financial reporting.
As part of an audit in accordance wilh ISAS (UK), we exercise professional judgment and maintain
professional scepticism throughout the audit. We also:
Identify and assess the risks of material misstatement of the financial statements, whelher due to
fraud or error, design and perform audit procedures responsive to those risks, and obtain audit
evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not
detecting a material misstalement resulting from fraud is higher than for one resulting from error,
as fraud may involve collusion, forgery, intentional omissions, misrepresentations. or the override
of internal control.
11

The Men's Advisory Project
Company Limited by Guarantee
Independent Auditor's Report to the Members of The Men's Advisory Project
(continued)
Year ended 31 March 2023
Obtain an understanding of internal control relevant to the audil in order lo design audit
procedures that are appropriate in the circumstances, bLJI not lor the purpose ol expressing an
opinion on the elfecliveness of the internal control.
Evaluate the appropriateness ol accounting policies used and the reasonableness of accounting
estim ates and related disclosures made by the trustees.
Conclude on the appropriateness ol the trustees, use of the going concern basis of accounting
and, based on the audit evidence obtained, whether a material uncertainty exists related lo
events or conditions that may cast significant doubl on the charity's ability to continue as a going
concern. If we conclude that a material uncertainly exists. we are required to draw attention in our
auditor's report lo the related disclosures in the financial slalements or, il such disclosures are
inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up
to the date of our auditor's report. However, lulure events or conditions may cause the charity to
cease to continue as a going concern.
Evaluate the overall presentation, structure and content ol the financial slalements, including the
disclosures. and whether the financial statements represent the underlying transactions and
events in a manner that achieves lair presentation.
We communicate with those charged with governance regarding, among other mallers, the planned
scope and liming of the audit and significant audit findings, including any significant deficiencies in
internal control that we identify during our audil.
Use of our report
This report is made solely to the charity's members, as a body, in accordance with section 65 of the
Charities Act (Northern Ireland) 2008. Our audit work has been undertaken so that we might state lo
the charity's members those matters we are required lo slate to them in an auditor's report and lor no
other purpose. To the fullest extent permilled by law, we do not accept or assume responsibility to
anyone other than the charity and the charity's members as a body, for our audit work, for this report,
or lor the opinions we have lorrlled.
Conor Mccallery ACA (Senior Statutory Audilorl
For and on behalf of
Hill Vellacott
Chartered accountants & statutory auditor
22 Great Victoria Street
Belfast
BT2 7BA
13 December 2023
12

The Men's Advisory Project
Company Limited by Guarantee
Statement of Financial Aclivities
(including income and expendilure account)
Year ended 31 March 2023
2023
Restricted
funds Total funds Total funds
2022
Unrestricted
funds
Nole
Income and endowments
Donations and legacies
Investment income
Other income
199,013
34
590
74,347
273,360
34
590
211,932
688
Total income
199,637
74,347
273.984
212,626
Expenditure
Expenditure on raising funds..
Costs of raising donations and
legacies
Expenditure on charitable activities
Total expendlture
54,985
2,444
57.429
105,118
6,021
111.139
160.103
8,465
168,568
197,332
5,656
202.988
9,10
Net income and net movement In funds
142,208
(36,792)
105,416
9,638
Reconclllation ot funds
Total funds brought forward
Total funds carried forward
36,856
179,064
114,881
78,089
151,737
257,153
142,099
151,737
The statement of f inancial aclivilies includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
Tho noles on pages 15 to 25 torm part of these financlal statements.
13

The Men's Advisory Project
Company Llmited by Guarantee
Statemeni of Flnancial Position
31 March 2023
2023
2022
Note
Flxed assets
Intangible assets
Tangible fixed assets
14
15
5,840
2,924
8,764
3,926
6,818
10,744
Current assels
Debtors
Cash al bank and in hand
16
29,909
226,367
256,276
61,115
90,665
151,780
Creditors: amounts falling due within one year
Net current assets
17
7,887
248,389
257,153
257,153
10,787
140,993
151,737
151,737
Total assets less current liablllties
Net assets
Funds of the charlly
Restricted funds
Unreslricted funds
78,089
179,064
257,153
114,880
36,857
151,737
Total charlty lunds
19
These financial statements were approved by the board of trustees and authorised for issue on 13
December 2023, and are signed on behalf of the board by..
alricia
Trustee
sley
oone
The noles on pages 15 to 25 form part of these financlal statements.
14

The Men's Advisory Project
Company Limited by Guarantee
Notes to the Financial Statemenls
Year ended 31 March 2023
General Informatlon
The charity is a public benefit entity and a private company limited by guarantee, registered in
Northern Ireland and a registered charity in Northern Ireland. The address of the registered office
is Floor 5, Glendinning House, 6 Murray Street, Belfast, BT16DN.
Statement ot compliance
Thes8 financial statements have been prepared in compliance with FRS 102, 'The Financial
Reporting Standard applicable in the UK and the Republic of Ireland,, the Statement of
Recommended Practice applicable to charities preparing their accounts in accordance with the
Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities
SORP (FRS 102)) and the Companies Act 2006.
Accounting policies
Basis of preparatlon
The financial statements have been prepared on the historical cost basis, as modified by the
revaluation of certain financial assets and liabilities and investment properties measured at fair
value through income or expenditure.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
There are no material uncertainties about the charitVs ability to continue.
Judgements and key sources of estimatlon uncertalnly
The preparation of the financial statements requires management to make judgements,
estimates and assumptions that affect the amounts reported. These estimates and judgements
are continually reviewed and are based on experience and other factors. including expectations of
future events that are believed to be reasonable under the circumstances.
Fund accounting
Unrestricted funds are available for use at Ihe discretion of the trustees to further any of the
charitys purposes.
Designated funds are unrestricted funds earmarked by the trustees for particular future project or
commitment.
Restricted funds are subjected to restrictions on their expenditure declared by the donor or
through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or
endowment funds.
15

The Men's Advisory Project
Company Limited by Guarantee
Notes to the Financial Statements (oontlnuedj
Year ended 31 March 2023
Accountlng policies (¢onllnued)
In¢omlng resources
All incoming resources are included in the statement of financial activities when entitlement has
passed lo the charity; it is probable that the economic benefits associated with the transaction will
flow to the charity and the amount can be reliably measured. The following specific policies are
applied to particular categories of income:
Income from donalions or grants is recognised when there Is evidence of entitlement to the
gift, receipt is probable and its amount can be measured reliably.
legacy income is recognised when receipt is probable and entitlement is established.
income from donated goods is measured at the fair value of the goods unless this is
impractical to measure reliably, in which case the value is derived from the cost to the donor
or the estimated resale value. Donated facilities and services are recognised in the accounts
when received if the value can be reliably measured. No amounts are included for the
contribution of general volunteers.
income from contracts for the supply of services is recognised with the delivery of the
contracted service. This is classified as unrestricted funds unless there is a contractual
requirement for it to be spent on a particular purpose and returned if unspent, in which case
it may be regarded as restricted.
Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any
VAT which cannot be fully recovered, and is classified under headings of the stalement of
financial activities to which it relates:
expenditure on raising funds includes Ihe costs of all fundraising activities, events, non-
charitable trading activities, and the sale of donated goods.
expenditure on charitable activities includes all costs incurred by a charity in undertaking
activities that further its charitable aims for the benefit of its beneficiaries, including those
support costs and costs relating to the governance of the charity apportioned to charitable
activities.
other expenditure includes all expenditure that is netther related to raislng funds for the
charity nor part of its expenditure on charitable activities.
All costs are allocated lo expenditure categories reflecting the use of the resource. Direct costs
attributable to a single activity are allocated directly to that activity. Shared costs are apportioned
between the activities they contribute to on a reasonable, justifiable and consistent basis.
16

The Men's Advisory Project
Company Limited by Guarantee
Notes to Ihe Financial Statements (conllnued)
Year ended 31 March 2023
Accounllng policies (conHnued)
Inlanglble assets
Intangible assets are initially recorded at cost, and are subsequently stated at cost less any
accumulated amortisation and impairment losses. Any intangible assets carried at revalued
amounts, are recorded at the fair value at the date of revaluation, as determined by reference to
an active market, less any subsequent accumulated amortisation and subsequent accumulated
impairment losses.
Intangible assets acquired as part of a business combination are only recognised separately from
goodwill when they arise from contractual or other legal rights, are separable, the expected future
economic benefits are probable and the cost or vdue can be measured reliably.
Amortisation
Amortisation is calculated so as to write off the cost of an asset. less its estimated residual value,
over the useful life of that asset as follows:
Web page design
50/0 Stralght line
If there is an indication that there has been a significant change in amortisation rate, useful life or
residual value of an intangible asset, the amortisation is revised prospectively to reflect the new
estlmates.
Tanglble assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any
accumulated depreciation and impairment losses. Any tangible assets carried at revalued
amounts are recorded at the fair value at the date of revaluation less any subsequent
accumulated depreciation and subsequent accumulated impairment losses.
An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other
recognised gains and losses, unless it reverses a charge for impairment that has previously been
recognised as expenditure within the statement of financial activities. A decrease in the carrying
amount of an asset as a result of revaluation, is recognised in other recognised gains and losses.
except to which it offsets any previous revaluation gain, in which case the loss is shown within
other recognised gains and losses on the statement of financial activities.
Depreciatlon
Depreciation is calculated so as to write off the cost or valuation of an asset, less ts residual
value. over the useful economic life of that asset as follows:
Computer equipment
Office equipment
33 /0 Straight line
25 /0 Straight line
17

The Men's Advisory Project
Company Limited by Guarantee
Notes to the Financlal Statements {conHnued)
Year ended 31 March 2023
Accounllng policies (continued)
Impalrmenl of fixed assets
A review for indicators of impalrment Is carried out at each reporting date, with the recoverable
amount being estimaled where such indicators exist. Where the carrying value exceeds the
recoverable amount. the asset is impaired accordingly. Prior impairments are also reviewed for
possible reversal at each reporting date.
For the purposes of impairment testing, when it is not possible to estimate the recoverable
amount of an individual asset, an estimate is made of the recoverable amount of the cash-
generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable
group of assets that includes the asset and generates cash inflows that largely independent of the
cash inflows from other assets or groups of assets.
For impairment testing of goodwill. the goodwill acquired in a business combination is, from the
acquisition date, allocated to each of the cash-generaling units that are expected to benefit from
the synergies of the combination, irrespectlve of whether other assets or liabiltties of the charity
are assigned to those units.
Financlal Instruments
A financial asset or a financlal Ilability is recognised only when the charty becomes a party to the
contractual provisions of the instrument.
Basic financial instruments are initially recognised at the amount receivable or payable including
any related transaction costs.
Current assets and current liabilities are subsequently measured at the cash or other
consideration expected to be paid or received and not discounted.
Debt instruments are subsequently measured at amortised cost.
Where investments in shares are publicly traded or their fair value can otherwise be measured
reliably. the investment is subsequently measured at fair value with changes in fair value
recognised in income and expenditure. All other such investments are subsequently measured at
cost less impairment.
Other financial instruments, including derivatives, are initially recognised at fair value, unless
payment for an asset is deferred beyond normal business terms or financed at a rate of interest
that is not a market rate, in which case the asset is measured at the present value of the future
payments discounted at a market rate of interest for a similar debt instrument.
Other financial instruments are subsequently measured at fair value, with any changes
recognlsed in the statement of financial activities, with the exception of hedging instruments in a
designated hedging relationship.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence
of impairment at the end of each reporting date. If therels objective evidence of impairment. an
impairment loss is recognised under Ihe appropriate heading in the statement of financlal
activities in which Ihe initial gain was recognised.
18

The Men's Advisory Project
Company Limited by Guarantee
Notes to the Financial Statements (contlnued)
Year ended 31 March 2023
Accounting policies (GonNnued)
Financlal Instruments {contlnued)
For all equity instruments regardless of significance, and other financial assets that are
individually significant, these are assessed individually for impairment. Other financial assets are
either assessed individually or grouped on the basis of similar credit risk characteristics.
Any reversals of impairment are recognised immediately, to the extent that the reversal does not
result in a carrying amount of the financial asset that exceeds what the carrying amount would
have been had the impairment not previously been recognised.
Defined contribulion plans
Contributions to defined contribution plans are recognised as an expense in the period in whlch
the related service is provided. Prepaid contributions are recognised as an asset to the extent
that the prepayment will lead to a reduction in future payments or a cash refund.
When contributions are not expected to be settled wholly within 12 months of the end of the
reporting date in which the employees render the related service, the liabilty is measured on a
discounted present value basis. The unwinding of the discount is recognised as an expense in
the period in which it arises.
Llmlted by guaranlee
The Men's Advisory Project is a company limited by guarantee and accordingly does not have
share capital. Every member of the company undertakes to contribute such an amount as may
be required, not exceeding £1. to the assets of the company in the event of it being wound up
while he or she is a member or within one year after he or she ceases to be a member.
Donations and legacles
Unrestricted
Funds
Restricted Total Funds
Funds
2023
Donations
Donations
171,160
7,950
179,110
Grants
Grants
27.853
66,397
94.250
199,013
74,347
273,360
Unrestricted
Funds
Restricted Total Funds
Funds
2022
Donatlons
Donations
12,771
12,771
19

The Men's Advisory Project
Company Limited by Guarantee
Notes to the Financial Ststements (conllnued)
Year ended 31 March 2023
Donations and legacies (conllnu8d)
Unrestricted
Funds
Restricted Tolal Funds
Funds
2022
Granls
Grants
65,694
133,467
133,467
199,161
211,932
78.465
Investment Income
Unrestricted Total Funds Unrestricted Total Funds
Funds
2023
Funds
2022
Bank interest receivable
34
34
Other Income
Unrestricted Total Funds Unrestricted Total Funds
Funds
2023
Funds
2022
Paypal
Albert Street
590
590
688
688
590
590
688
688
Costs of ralsing donations and legacies
Unrestricted
Funds
Restricted Total Funds
Funds
2023
Staff salaries
Employer pension
Rent
Electricity
Depreciation & Amortisation
Insurance
Computer & Software
Advertising
Telephone and fax
Stationary & Sundries
Counsellorlvolunteer expenses
21.722
66,338
1,062
88,060
1,062
11,066
3.013
3,630
1,999
5,162
961
2.177
9.404
33,569
160,103
11,066
3,013
1,815
1,815
1,999
5,162
961
2,177
9,404
679
32,890
105,118
54,985
20

The Men's Advisory Project
Company Limited by Guarantee
Notes lo the Financial Statements {conllnuedJ
Year ended 31 March 2023
Costs of ralslng donatlons and legacles (eonrfnued)
Unrestricted
Funds
Restricted Total Funds
Funds
2022
Staff salaries
Employer penslon
Rent
Electricity
Depreciation & Amortisalion
Insurance
Computer & Sofvare
Advertising
Telephone and fax
Stationary & Sundries
Counsellorlvolunteer expenses
28,317
67,352
1,117
95,669
1,117
14,111
862
7,113
1,599
6,972
754
1,795
3,491
63,849
197.332
14,111
862
3,557
1.599
6,972
754
1.795
3.491
4.350
3,557
59.499
131.525
65.808
Expendlture on charltable activities by fund type
Unrestricted
Funds
Restricted Total Funds
Funds
2023
Support costs
Governance costs
44
2,400
44
8,421
8,465
6,021
6.021
Unrestricted
Funds
Restricted Total Funds
Funds
2022
Support costs
Governance costs
36
3,096
3,132
36
5,620
5,656
2,523
2,523
10. Expenditure on charltable actlvllles by actlvlty type
Activities
undertaken Total funds
directly
2023
Total fund
2022
Support costs
Governance costs
44
8,421
8,465
36
5,620
5,656
8,421
8,465
21

The Men's Advisory Project
Company Limited by Guarantee
Noles to the Financial Ststemenls (oontlnued)
Year ended 31 March 2023
11. Net Income
Net income is stated after Chargin￿{crediting).
2023
2022
Amortisation of intangible assets
Depreciation of tangible lixed assets
286
3,344
246
6,867
12. Staff costs
The lotal staff costs and employee benefits for the reporting period are analysed as follows:
2023
2022
Wages and salaries
Employer contributions to pension plans
88,060
1,062
89,122
95,658
1,117
96,775
The average head count of employees during the year was 4 {2022: 5). The average number of
full-time equivalent employees during the year is analysed as follows:
2023
2022
Adminislrative staff
No employee received employee benelits of more than £60.000 during the year {2022: Nil).
13. Trustee remuneration and expenses
One or more trustees has been paid remuneration or received other benefits from employment
with the charity or a related entity.
Programme
delivery
Supervision
Total
P Irving
M Mcllvenny
205
3,661
2,820
288
3,025
3,948
6,973
3,866
3,108
22

The Men's Advisory Project
Company Limited by Guarantee
Notes to the Financial Ststements (Conllnued)
Year ended 31 March 2023
14. Intanglble assets
Web page
design
Cost
At 1 April 2022
Additions
4,920
2,200
7,120
At 31 March 2023
Amortisation
At 1 April 2022
Charge for the year
At 31 March 2023
994
286
1,280
Carrying amount
At 31 March 2023
5.840
3,926
At 31 March 2022
15. Tanglble fixed assets
Computer
equipment
Oflice
equipment
Tolal
Cost
At 1 April 2022
Additions
Disposals
At 31 March 2023
15,749
21,518
373
(15,7791
6,110
37,265
373
{27.625)
10,013
(11,846)
3.903
Depreciation
At 1 April 2022
Charge for the year
Disposals
At 31 March 2023
12.152
1.834
(10.922)
3,064
18.295
1.510
{15.780)
4.025
30,447
3,344
(26,702)
7,089
Carrying amounl
At 31 March 2023
839
2,085
2,924
At 31 March 2022
3,597
3,221
6,818
23

The Men's Advisory Project
Company Limited by Guarantee
Notes to the Financial Statements (contlnued)
Year ended 31 March 2023
16. Debtors
2023
2022
Trade debtors
Prepayments and accrued income
other debtors
21,210
1,809
6,890
29,909
1,715
59,400
61,115
17. Credltors: amounts falllng due wlthln one year
2023
2022
Trade creditors
Accruals and deferred income
Social security and other taxes
Pension
855
6,514
5,838
1,701
3,248
518
7,887
10,787
18. Pensions and other post retirement benefits
Defined contribution plans
The amount recognlsed In income or expenditure as an expense in relation to defined
contribution plans was £1.062 (2022: £1,117).
19. Analysls of charitable funds
Unrestricted funds
At
31 March 202
At
1 April 2022
Income Expenditure
Unrestricted funds
36,856
199,637
(57,429)
179,064
At
31 March 202
At
1 April 2021
Income Expenditure
Unrestricted funds
26,638
79,159
(68,940)
36,857
24

The Men's Advisory Project
Company Limited by Guarantee
Notes to the Financial Statements {eonllnuedJ
Year ended 31 March 2023
19. Analysis of charltable funds {contlnued)
Restricted funds
At
31 March 202
At
1 April 2022
Income Expenditure
Restricted funds
114,881
74,347
(111,139)
78,089
At
31 March 202
At
1 April 2021
Income Expenditure
Restricted funds
115,461
133.467
(134,048)
114,880
20. Analysis of net assets between funds
Unrestricted
Funds
Restricted Total Funds
Funds
2023
Intangible assets
Tangible fixed assets
Current assets
Creditors less than 1 year
Nel assels
5,840
2,924
178,186
(7,886)
179,064
5,840
2,924
256.275
(7.886)
257,153
78,089
78,089
Unrestricted
Funds
Restricted Total Funds
Funds
2022
Intangible assets
Tangible fixed assets
Current assets
Creditors less than 1 year
Net assets
3,926
6.817
36.900
(10,787)
36,856
3,926
6,817
151,781
(10,787)
151,737
114,881
114,881
25