Docusign Envelope ID: 93CD9480-DC22-463A-BEC6-E4325792077A
REGISTERED CHARITY NUMBER: SC048089
Report of the Trustees and
Unaudited Financial Statements for the Year Ended 31 January 2024
for
Brothers In Arms
Bell Barr & Company Chartered Accountants
2 Stewart Street Milngavie Glasgow G62 6BW
Docusign Envelope ID: 93CD9480-DC22-463A-BEC6-E4325792077A
Brothers In Arms
Contents of the Financial Statements for the Year Ended 31 January 2024
| Page | |
|---|---|
| Report of the Trustees | 1 to 2 |
| Independent Examiner's Report | 3 |
| Statement of Financial Activities | 4 |
| Balance Sheet | 5 |
| Notes to the Financial Statements | 6 to 9 |
Docusign Envelope ID: 93CD9480-DC22-463A-BEC6-E4325792077A
Brothers In Arms
Report of the Trustees
for the Year Ended 31 January 2024
The trustees present their report with the financial statements of the charity for the year ended 31 January 2024. The trustees have adopted the provisions of 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 UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
The charity's objective is to support the mental health of men of all ages. This is achieved by both raising awareness of the need for improved male mental health and by providing various digital tools for men and boys empowering them to look after their own mental health , without fear and judgement and is private and anonymous. The charity's activities work towards this objective by:
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creating a digital safe space for men and those that support them and within that space educate and create awareness around the fact that suicide is the single biggest killer of men under the age of 45 in the UK.
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taking the education and awareness raising to work places and educational institutions so as to engage directly with their demographic around the subject of male mental health and wellbeing both from a statistical and stigma point of view.
ACHIEVEMENT AND PERFORMANCE
Charitable activities
During the year we had a successful test release of MVP app version of 'Blethr' in early 2024 followed by the launch of the full version of Blethr later in the year. The app is made available to males in Scotland as a 24/7 free service and data shows not only use through out Scotland but also for England, USA and Australia.
The digital strategy has shown that by reducing our exposure and reliance on Thrive to provide online therapy support (which finished as a fully ongoing service in early 2025) and investing in the development of our own 'Blethr' ai therapy service, that we have reduced overall costs by 50%.
FINANCIAL REVIEW
The charity continues to be funded mainly by donations from the family of males who have suffered mental health problems. The trustees are enormously grateful for the level of support, with donations of over £69,000 this year alone. The Statement of Financial Activities gives full details of the income and expenses during the period.
Funds in deficit
The trustees acknowledge the general fund deficit and are taking steps to remedy this in the current financial year.
FUTURE PROJECTS
As part of our overall digital strategy we are currently developing 'Braveheart' a digital buddy for males 13 plus and 'Baird' a digital emotional development tool for males.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
Risk management
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity number SC048089
Principal address
66 Dougalston Gardens South Milngavie G62 6HT
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Docusign Envelope ID: 93CD9480-DC22-463A-BEC6-E4325792077A
Brothers In Arms
Report of the Trustees for the Year Ended 31 January 2024
Trustees
Independent Examiner
Bell Barr & Company Chartered Accountants 2 Stewart Street Milngavie Glasgow G62 6BW
Approved by order of the board of trustees on 14 August 2025 and signed on its behalf by:
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Docusign Envelope ID: 93CD9480-DC22-463A-BEC6-E4325792077A
Independent Examiner's Report to the Trustees of Brothers In Arms
I report on the accounts for the year ended 31 January 2024 set out on pages four to nine.
Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity's trustees consider that the audit requirement of Regulation 10(1)(a) to (c) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under Section 44(1)(c) of the Act and to state whether particular matters have come to my attention.
Basis of the independent examiner's report
My examination was carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.
Independent examiner's statement
In connection with my examination, no matter has come to my attention :
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(1) which gives me reasonable cause to believe that, in any material respect, the requirements
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to keep accounting records in accordance with Section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; and
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to prepare accounts which accord with the accounting records and to comply with Regulation 8 of the 2006 Accounts Regulations
have not been met; or
- (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
The Institute of Chartered Accountants of Scotland
Bell Barr & Company Chartered Accountants 2 Stewart Street Milngavie Glasgow G62 6BW
19-08-25 ................ Date: .............................
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Brothers In Arms
| Brothers In Arms | |||
|---|---|---|---|
| Statement of Financial Activities | |||
| for the Year Ended 31 January 2024 | |||
| 31.1.24 | 31.1.23 | ||
| Unrestricted | Total | ||
| fund | funds | ||
| Notes | £ | £ | |
| INCOME AND ENDOWMENTS FROM | |||
| Donations and legacies | 69,146 | 58,021 | |
| EXPENDITURE ON | |||
| Raising funds | 2 | 6,800 | 5,743 |
| Charitable activities | 3 | ||
| Support of male mental health | 64,077 | 93,575 | |
| Total | 70,877 | 99,318 | |
| NET INCOME/(EXPENDITURE) | (1,731) | (41,297) | |
| RECONCILIATION OF FUNDS | |||
| Total funds brought forward | (14,179) | 27,118 | |
| TOTAL FUNDS CARRIED FORWARD | (15,910) | (14,179) |
The notes form part of these financial statements
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Brothers In Arms
Balance Sheet
| Balance Sheet | |||
|---|---|---|---|
| 31 January 2024 | |||
| 31.1.24 | 31.1.23 | ||
| Unrestricted | Total | ||
| fund | funds | ||
| Notes | £ | £ | |
| FIXED ASSETS | |||
| Tangible assets | 7 | 131 | 195 |
| CURRENT ASSETS | |||
| Cash at bank | 5,030 | 6,584 | |
| CREDITORS | |||
| Amounts falling due within one year | 8 | (21,071) | (20,958) |
| NET CURRENT ASSETS/(LIABILITIES) | (16,041) | (14,374) | |
| TOTAL ASSETS LESS CURRENT | |||
| LIABILITIES | (15,910) | (14,179) | |
| NET ASSETS/(LIABILITIES) | (15,910) | (14,179) | |
| FUNDS | 9 | ||
| Unrestricted funds | (15,910) | (14,179) | |
| TOTAL FUNDS | (15,910) | (14,179) |
The financial statements were approved by the Board of Trustees and authorised for issue on 14 August 2025 and were signed on its behalf by:
The notes form part of these financial statements
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Brothers In Arms
Notes to the Financial Statements
for the Year Ended 31 January 2024
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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 UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities and Trustee Investment (Scotland) Act 2005. The financial statements have been prepared under the historical cost convention.
The trustees have reviewed the charity's operating costs for the next twelve months, and the sources of funds available, and are satisfied that the charity is a going concern.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Computer equipment - 33% on reducing balance
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
The charity has no restricted funds.
Cash at bank
Cash at bank includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the account.
Financial instruments
The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.
continued...
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Brothers In Arms
Notes to the Financial Statements - continued
for the Year Ended 31 January 2024
2. RAISING FUNDS
| 2. | RAISING FUNDS | ||||
|---|---|---|---|---|---|
| Raising donations and legacies | |||||
| 31.1.24 | 31.1.23 | ||||
| £ | £ | ||||
| Fundraising event costs | 6,800 | 5,743 | |||
| 3. | CHARITABLE ACTIVITIES COSTS | ||||
| Direct | Support | ||||
| Costs | (see | costs (see | |||
| note | 4) | note 5) | Totals | ||
| £ | £ | £ | |||
| Support of male mental health | 63,079 | 998 | 64,077 | ||
| 4. | DIRECT COSTS OF CHARITABLE ACTIVITIES | ||||
| 31.1.24 | 31.1.23 | ||||
| £ | £ | ||||
| Marketing and advertising | 7,008 | 2,134 | |||
| Sundries | 355 | 19 | |||
| Film and podcast costs | - | 2,400 | |||
| Software licences | 23,193 | 25,975 | |||
| Website costs | 702 | 350 | |||
| Consultancy fees | 6,568 | 1,000 | |||
| Blethr costs | - | 50,000 | |||
| Chatbot AI costs | 25,189 | 10,200 | |||
| Depreciation | 64 | 96 | |||
| 63,079 | 92,174 | ||||
| 5. | SUPPORT COSTS | ||||
| Governance | |||||
| Finance | costs | Totals | |||
| £ | £ | £ | |||
| Support of male mental health | 86 | 912 | 998 | ||
| Support costs, included in the above, are as follows: | |||||
| 31.1.24 | 31.1.23 | ||||
| Support | |||||
| of male | |||||
| mental | Total | ||||
| health | activities | ||||
| £ | £ | ||||
| Bank charges | 86 | 91 | |||
| Legal fees | - | 350 | |||
| Accountancy | 912 | 960 | |||
| 998 | 1,401 |
continued...
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Brothers In Arms
Notes to the Financial Statements - continued
for the Year Ended 31 January 2024
6. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 January 2024 nor for the year ended 31 January 2023.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 January 2024 nor for the year ended 31 January 2023.
7. TANGIBLE FIXED ASSETS
| 7. | TANGIBLE FIXED ASSETS | ||||
|---|---|---|---|---|---|
| Computer | |||||
| equipment | |||||
| £ | |||||
| COST | |||||
| At 1 February 2023 and 31 January 2024 | 1,445 | ||||
| DEPRECIATION | |||||
| At 1 February 2023 | 1,250 | ||||
| Charge for year | 64 | ||||
| At 31 January 2024 | 1,314 | ||||
| NET BOOK VALUE | |||||
| At 31 January 2024 | 131 | ||||
| At 31 January 2023 | 195 | ||||
| 8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | ||||
| 31.1.24 | 31.1.23 | ||||
| £ | £ | ||||
| Trade creditors | 977 | 864 | |||
| Other creditors | 20,094 | 20,094 | |||
| 21,071 | 20,958 | ||||
| 9. | MOVEMENT IN FUNDS | ||||
| Net | |||||
| movement | At | ||||
| At | 1.2.23 | in funds | 31.1.24 | ||
| £ | £ | £ | |||
| Unrestricted funds | |||||
| General fund | (14,179) | (1,731) | (15,910) | ||
| TOTAL FUNDS | (14,179) | (1,731) | (15,910) |
continued...
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Docusign Envelope ID: 93CD9480-DC22-463A-BEC6-E4325792077A
Brothers In Arms
Notes to the Financial Statements - continued for the Year Ended 31 January 2024
9. MOVEMENT IN FUNDS - continued
Net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 69,146 | (70,877) | (1,731) |
| TOTAL FUNDS | 69,146 | (70,877) | (1,731) |
| Comparatives for movement in funds | |||
| Net | |||
| movement | At | ||
| At 1.2.22 | in funds | 31.1.23 | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 27,118 | (41,297) | (14,179) |
| TOTAL FUNDS | 27,118 | (41,297) | (14,179) |
Comparative net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 58,021 | (99,318) | (41,297) |
| TOTAL FUNDS | 58,021 | (99,318) | (41,297) |
10. RELATED PARTY DISCLOSURES
(Trustee) advanced loans to the charity and paid expenses on behalf of the charity during the previous years. The sum due to at 31 January 2024 is £18,270 (2023 : £18,270). The loan is interest free and carries no fixed repayment terms.
During the year the company paid £350 for website and design services to BEAM Digital and Design Ltd, a company in which is a director.
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