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 financlal statements of The Men's Advlsory Project (the 'charltl) for the year ended 31 March 2023 which comprlse the statement of flnanclal activities (Including Income and expenditure accounl), statement of financial position and the related notes, Including a summary of significant accounlSng policies. The financial reporting framework that has been applied in Iheir preparalion Is appllcable law and Unlted Klngdom Accounting Standards, including FRS 102 The Flnancial Reporting Slandard appllcable In the UK and Republlc of Ireland (United Klngdom Generally Accepied Accountlng Practice). In our opinion the flnanclal statements: glve a true and falr vlew of the stata of the charlty's affalrs as al 31 March 2023 and of Its Incomlng resources and appllcatlon of resources, Includlng its Income and expendlture, for the year then ended; have been properly prepared in accordance wlth United Klngdom Generally Accepted Accounting Practice; have been prepared In accordance wlth the requlremenls of Ihe Companles Act 2006 and the Charities Act (Northern Ireland} 2008. Basls for oplnlon We conducted our audll In accordance vAth Internatlonal Standards on Auditlng IUKI {ISAs (UK)) and applicable law. Our responsibilities under those standards are further describ8d In the auditor's responsibilitles for the audit of the financial statements section ol our report. Wa are Independent of the charity In accordance wilh the ethical requlrements that are relevant to our audlt of th8 financlal statements In the UK, Includlng the FFIC'S Ethical Standard, and we have fullllled our other ethical responsibilltles In accordance wlth these requlrements. We belleve that the audlt evldenGe we have obtained Is sufflclent and approprlate to provide a basls for our oplnion. Concluslons relatlng to golng concern In audltlng the financlal statements, we have concluded that the trustees, use of the golng concern basis of accounting in the preparation of the financial statements is appropriale. Based on the work we have performed, we have not identified any material unc8rtainties relatlng to events or condlllons that, individually or collectively, may cast significanl doubt on the charily's abllity to continue as a golng concern for a period of at least twelve months from when the financial statements are authorised for issu8. Our responsSbllEtles and the responsibllitles of the irustees with respect to golng concern are descrSbed In the relevant sectlons of thls report. The Men's Advisory Project Company Limited by Guarantee Independent Auditor's Report to the Members of The Men's Advisory Prolect (¢ontlnued) Year ended 31 March 2023 Other Inlormatlon The other Information comprises the information Included in the annual report, other than the financSal statements and our auditor's report thereon. The trustees are responsible for the olher information. Our opinion on the financial statements does not cover the other Information and, except to Ihe exlent 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 responsibility is to read the other Informatlon and, in dolng so, consider whether the other Informatlon Is materlally Inconsistent wlth the flnancial statements or our knowledge obtained in the audit or otherwise appears to be materlally misststed. 11 we identify such material inconsistencies or apparent materlal misstatements, we are requlred to determlne whether there Is a material misstatement In the financlal statements or a materlal mlsstatement of the other Intormallon. If, based on the work we have performed, we conclude that there Is a materlal mlsstatement of thls other Informatlon, we are requlred to report that fact. We have nothing to report In this regard. Oplnlon8 on olher maiters pre$¢rlbed by tho Companle8 Act 2006 In our oplnlon, based on the work undertaken In the course of the audit: the Informatlon glven In the trustees, report for the flnanclal year for whlch the flnanclal statements are prepared Is conslstent wlth the flnanclal statements; and the trustees, report has been prepared In accordance w5th appllcable legal requlrements. Matters on whlch we are requlred to report by eX¢OPilon In the light of the knowledge and understandlng of Ihe charlty and lis envlronment obtalned In the course of the audlt, we have nol Identlfled materlal mlsstatements In the trustees, r8POrt. We have nothing to report Sn respect of the following matters in relation to which the Companies Act 2006 and the Charltles Act (Northern Ireland) 2008 requlres us to report to you If, in our opinlon: adequate accountlng records have not been kept, or returns adequate for our audit have not been received from branches not visited by us., or the financial statements are not in agreement with the accounting records and returns; or certain disclosurgs of trust8as' rgmuneration sp8cified by law are not made; or we have not received all the information and explanations we require for our audlt. 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 Responslbllltles of trustees As explalned more fully In the trustees, responsibilities statement, the truslees (who are also the directors for the purposes of company law) are responsible for the preparation of the financlal 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 stalements that are free from material misstatement, whether due to fraud or error. In preparing the flnanclal statements, the trustees are responsible for assesslng ihe charivs ablllty to continue as a going concern, disclosing. as applicable, matters related lo going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to C8as8 operalions, 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 (contlnued) Year ended 31 March 2023 Audltor's responslbllllles for the audlt of the flnanclal stai8ments Our objectives are to obtain reasonable assurance about whether the financial statements as a whole ar@ free from material misstatement, whether due to fraud or error, and to issue an auditor's report Ihat includes our opinion. Reasonable assurance is a high level of assurance, but Is not a guarantee Ihat an audit conducted in accordance wilh ISAS (UK) will always detect a materlal mlsstatement when it exists. Misslatements can arlse from fraud 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 basls of these financial statements. Irregularltles, including fraud, are instances of non-compliance wlth laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misslatements in respect of irregularitigs, 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 entlty and determlned thai ihe most significanl are those that relate to: the charitable status of the Charily and Its reglstratlon wlth The Charlty Commission for Northern Ireland under the Charltles Act (Northern Ireland) 2008 and the Charltles Act (Northern Ireland) 2013; compliance with the Charltles SORP IFRS 102) (second editlon - October 2020) Accounting and Reporting by Charities: Slatement of Recommended Practlce appllcable to charities preparing their accounts In accordance wlth Iha Flnancial Reporting Standard appllcable In the UK and Republic of Ireland (FRS 102) (effectlve 1 January 2020); data protectlon laws (Including UK General Data Protection Regulation (GDPR)). and safeguarding of children and young people. We assessed the risks of material mlsstatement In respect of fraud with the conslderatlon of: the Charllls own assessment of the rlsks that irregularities May occur either because of fraud or error that was approved by the trustees; the results of our enquiries ol management and the trustees about their own identification and assessment of the rlsks of irregularities; any matters we Identlfled having obtained and reviewed the Charitvs documentation of thelr pollcles and procedures relating to: identlfylng, evaluating and complylng with laws and regulations and whether they were aware of any inslances of non-compliance; detecting and responding to the rlsks of fraud and whether they have knowledge of any actual, suspected or alleged fraud; the internal controls established to mltlgate rlsks of fraud or non-compliance with laws and regulations. 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 deslgned our audlt procedures to Idenlify non- compliance with such laws and regulations identified above. we considered the opportunities and incentives that may exlst )Mthln the charity for fraud and Identified the greatest potential for fraud in the areas of the controls covering Ihe appllcatlon of funds to the restricted purposes specified by the funders and in which management is required to exercise significant judg8ment, such as disclosure of ad]ustlng It8ms. In common with all audits under ISAS {UK), we are also required to perfomi specific procedures to respond to the risk of management override. 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 dlrect 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 regulalor, The Charities Commlsslon for Northern Ireland) and the Charity SORP. In addition, we consldered provisions of other laws and regulatlons ihai do not have a dir8Ct effect on the financlal statements but compliance with whlch may be fundamental lo the Group's ability to operate or to avold a material penalty. Thls Included data protection and safeguarding. we made enquiries of management and those charged with governance and revlewed mlnutes of the trustee's meetlngs and enquired about any communications wlth the charlty regulator. Audit procedures designed to respond to the rlsks of fraud we consldered tha rlsk of fraud through transactlons outslde the normal course of transactions by noling anythlng that was unusual in nature or size and enquired about such transaction to gain an understanding of thelr nature; based on the results of our risk ass8ssment we designed our audlt procedures to Idenllfy and to address malerial mlsstatements In relation to fraud and other Irregularltles. we revlewed the operation of the controls within the charity over expendilure 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 analylical review and incorporating an element of unpredlctability in the selection of the nature, timlng and exlent of audit procedures. we evaluated the selection and application of accounling pollcies by the Charity, particularly those related to subjective measurements, that may be indicatlV8 of fraudulent financial reporting. As part of an audit In accordance with ISAS (UK), we exerclse professional judgment and maintain professional scepticlsm throughout the audit. We also: Identify and assess Ihe risks ot material misstatement of the flnancial statements, wheth8r due to fraud or error, design and perlorm audit procedures responsive to those risks, and oblain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, Intentional omissions, misrepresentalions, or the overrlde 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 (conlinued) Year ended 31 March 2023 Obtain an understanding ol internal control relevant to the audit in order lo design audit procedures that are appropriate in the circumstances, but not for the purpose ol expressing an opinion on the ellecliveness ol the internal control. Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the Iruslees. Conclude on the appropriateness of the Iruslees. use ol the going concern basis ol accounting and, based on the audit evidence obtained, whether a material uncertainly exists related to events or conditions that may cast significant doubl on the charity's ability lo continue as a going concern. 11 we conclude that a material uncertainly exists, we are required lo draw attention in our auditor's report lo the related disclosures in the financial statements or, il such disclosures are inadequate, lo modify our opinion. Our conclusions are based on the audit evidence obtained up lo the dale of our auditor's report. How8ver, 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 slalemenls represent the underlying transactions and events in a manner that achieves lair presentation. We communicate with those charged with governance regarding, among other matters, the planned scope and lirning ol the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit. Use of our report This report is made solely to the charity's members, as a body, in accordance with section 65 01 the Charities Act (Northern Ire1andl 2008. Our audit work has been undertaken so that we might slate lo the charity's members those mallers we are required lo slate lo them in an auditor's report and lor no other purpose, To the fullest exlenl permilled by law, we do not accept or assume responsibility lo anyone other than the charity and the charity's members as a body, lor our audit work, for this report, or lor the opinions we have formed. Conor Mccallery ACA (Senior Statutory Auditor) For and on behall ol Hill Vellacott Chartered accounlanls & statutory auditor 22 Great Victoria Street Belfast BT2 7BA 13 December 2023 12