MENOPAUSE TOGETHER LTD
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 MARCH 2025
| Unrestricted | Restricted | Total | Total | ||
|---|---|---|---|---|---|
| Funds | Funds | Funds | Funds | ||
| 2025 | 2025 | 2025 | 2024 | ||
| Note | £ | £ | £ | £ | |
| Income from: | |||||
| Donations and legacies | 2 | 4,748 | - | 4,748 | 965 |
| Charitable activities | 3 | 3,598 | 1,000 | 4,598 | 10,880 |
| Other trading activities | 40 | - | 40 | - | |
| ------------------- | ------------------- | ------------------- | ------------------- | ||
| Total income | 8,386 | 1,000 | 9,386 | 11,845 | |
| ------------------- | ------------------- | ------------------- | ------------------- | ||
| Expenditure on: | |||||
| Charitable activities | 4 | 1,235 | 7,242 | 8,477 | 5,160 |
| ------------------- | ------------------- | ------------------- | ------------------- | ||
| Total expenditure | 1,235 | 7,242 | 8,477 | 5,160 | |
| ------------------- | ------------------- | ------------------- | ------------------- | ||
| Net income | 7,152 | (6,242) | 909 | 6,685 | |
| ------------------- | ------------------- | ------------------- | ------------------- | ||
| Net movement in funds | 7,152 | (6,242) | 909 | 6,685 | |
| Reconciliation of funds: | |||||
| Total funds brought forward | 443 | 6,242 | 6,685 | - | |
| ------------------- | ------------------- | ------------------- | ------------------- | ||
| Total funds carried forward | 7,594 | - | 7,594 | 6,685 | |
| ============ | ============ | ============ | ============ |
The Company has no recognised gains or losses in the year other than those included in the Statement of Financial Activities.
All the operations of the Company are classed as continuing.
7 | P a g e
MENOPAUSE TOGETHER LTD
BALANCE SHEET
AS AT 31 MARCH 2025
| 2025 | 2024 | ||||
|---|---|---|---|---|---|
| Note | £ | £ | |||
| Current assets | |||||
| Cash at bank and in hand | 7,984 | 7,075 | |||
| ---------------- | ---------------- | ||||
| Creditors: amounts falling due within one | 6 | 390 | 390 | ||
| year | |||||
| ----------------- | ---------------- | ||||
| Net current assets | 7,594 | 6,685 | |||
| --------------- | ---------------- | ||||
| Total assets less current liabilities | 7,594 | 6,685 | |||
| -------------- | ---------------- | ||||
| Creditors: amounts falling due after one | - | - | |||
| year | |||||
| ---------------- | ---------------- | ||||
| Net assets | 7,594 | 6,685 | |||
| ========== | ========== | ||||
| Charity Funds | |||||
| Unrestricted funds | 7,594 | 443 | |||
| Restricted funds | - | 6,242 | |||
| ---------------- | ---------------- | ||||
| 7,594 | 6,685 | ||||
| =========== | ========== |
The Directors are satisfied that the Company is entitled to exemption from the provisions of the Companies Act 2006 (the Act) relating to the audit of the financial statements for the year by virtue of section 477(2) relating to small companies, and that no member or members have requested an audit pursuant to section 476(1) of the Act.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
Approved and authorised for issue by the Trustees and are signed on their behalf by:
........................................................... .................................................. Ms Fiona Brown, Director Ms Roseann Burns, Director
Date: 31 May 2025
Date: 31 May 2025
The notes on pages 9 to 12 form part of these financial statements.
8 | P a g e
MENOPAUSE TOGETHER LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
1. ACCOUNTING POLICIES
(a) General information and basis of preparation
Menopause Together Ltd is a charitable company limited by guarantee and does not have any share capital. It registered as a charity with The Charity Commission for Northern Ireland on 17 May 2023 and it is incorporated in Northern Ireland. The address of the registered office is given in the administrative details on page 1 of these financial statements.
The Company constitutes a public benefit entity as defined by FRS 102.
Statement of compliance
The financial statements have been prepared in compliance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), Charities Act (Northern Ireland) 2008, the Charities (Accounts and Reports) Regulations (Northern Ireland) 201, the Companies Act 2006 and UK Generally Accepted Practice.
The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.
These financial statements have been prepared under the historical cost convention, as modified by the revaluation of investments.
(b) Funds
Unrestricted funds:
General funds are available for use at the discretion of the Trustees in furtherance of the general objectives of the Company which have not been designated for other purpose.
Restricted funds:
These are funds that can only be used for particular restricted purposes within the objects of the Company. Restrictions arise when specified by the donor or when the funds are raised for particular purposes.
9 | P a g e
MENOPAUSE TOGETHER LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025 (continued)
1. ACCOUNTING POLICIES
(c) Income recognition
All incoming resources have been included in the financial statements using the accruals basis except for donations, legacies and bequests which are included in the financial statements using the receipts basis.
Income from government and other grants are recognised at fair value when the Company has entitlement after any performance conditions have been met.
Income from charitable activities includes income earned from fundraising events and trading activities to raise funds for the Company. Income is received in exchange for supplying goods and services in order to raise funds and is recognised when entitlement has occurred.
(d) Expenditure recognition
All expenditure is accounted for on accruals basis , inclusive of VAT which cannot be recovered and has been classified under headings that aggregate all costs related to the category. Expenditure is recognised where there is a legal or constructive obligation to make payments to third parties, it is probable that the settlement will be required and the amount of the obligation can be measured reliably.
It is categorised under the following headings:
- Expenditure on charitable activities includes those costs incurred by the Company in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them; and
Other expenditure represents those items not falling into the categories above.
All costs are allocated between the expenditure categories of the SoFA on a basis designed to reflect the use of the resource.
(e) Debtors and creditors receivable / payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in expenditure.
(f) Taxation
No provision is required for taxation as the Company is defined as a charitable company for taxation purposes.
(g) Going concern
The financial statements have been prepared on a going concern basis as the Trustees believe that no material uncertainties exist. The Trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial
10 | P a g e
MENOPAUSE TOGETHER LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025 (continued)
1. ACCOUNTING POLICIES
(g) Going concern (continued)
statements. The budgeted income and expenditures are sufficient with the level of resources for the Company to be able to continue as a going concern.
2. INCOME FROM DONATIONS
| Total | Total | ||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | Funds | Funds | ||
| funds | funds | 2025 | 2024 | ||
| £ | £ | £ | |||
| Donations and Gift Aid claims | 4,748 | - | 4,748 | 965 | |
| ------------------- | ------------- | -------------- | ------------- | ||
| 4,748 | - | 4,748 | 965 | ||
| =========== | ======== | ========= | ======== | ||
| NCOM | E FROM CHARITABLE ACTIVITIES | ||||
| Total | Total | ||||
| Unrestricted | Restricted | Funds | Funds | ||
| funds | funds | 2025 | 2024 | ||
| £ | £ | £ | £ | ||
| Grants - revenue | - | 1,000 | 1,000 | 10,880 | |
| Conference receipts | 3,598 | - | 3,598 | - | |
| Other | 40 | - | 40 | - | |
| --------- | ------------------ | ---------------- | ------------------ | ||
| 3,638 | 1,000 | 4,638 | 10,880 | ||
| ====== | =========== | ============ | ============ | ||
| Analysis of Restricted Income from Charitable Activities: | |||||
| 2025 | 2024 | ||||
| Grants | ~~r~~evenue: | £ | £ | ||
| National | Lottery NI- Awards for All | - | 10,000 | ||
| Black Santa | - | 880 | |||
| Enkalon | foundation | 1,000 | - | ||
| ------------------ | ------------------ | ||||
| 1,000 | 10,880 | ||||
| ============ | ============ |
3. INCOME FROM CHARITABLE ACTIVITIES
11 | P a g e
MENOPAUSE TOGETHER LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025 (continued)
4. ANALYSIS OF EXPENDITURE ON CHARITABLE ACTIVITIES
| Unrestricted | Restricted | Total | Total | |
|---|---|---|---|---|
| Funds | Funds | Funds | Funds | |
| 2025 | 2025 | 2025 | 2024 | |
| £ | £ | £ | £ | |
| Marketing & Promotions | 236 | 157 | 393 | 1,693 |
| Materials & Resources | 46 | 39 | 85 | 1,181 |
| Training Costs | - | 70 | 70 | 1,602 |
| Volunteer Expenses | 179 | 1,479 | 1,657 | 162 |
| Conference Costs | - | 5,480 | 5,480 | - |
| Accountancy Fees | 400 | - | 400 | 390 |
| Insurance | 90 | - | 90 | 78 |
| Subscriptions & Licences | 216 | 18 | 234 | 53 |
| Sundry | 69 | - | 69 | |
| --------- | ------------------ | ---------------- | ------------------ | |
| 1,235 | 7,242 | 8,477 | 5,160 | |
| ====== | =========== | ============ | ============ |
5. TAXATION
The Association is not registered for VAT and accordingly, all their expenditure is inclusive of VAT incurred.
6. CREDITORS: amounts falling due within one year
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Accountancy fees | 390 | 390 |
| -------- | -------- | |
| 390 | 390 | |
| =========== | ========== |
7. RELATED PARTY TRANSACTIONS
There were no related party transactions during the year.
12 | P a g e