Charty registration number.. SC049483 Men Matter Scotland Annual Rephjrt and Financial Statements for the Year Ended 31 AUgl 2024 Morris & Youngi Statutory Auditor Chartered Accountsnts 6 Atholl Crescent Perth PHI 5JN
Men Matter Scotland Contents Reference and Admln15tratlve Detalls Trustees. Report 2toS ststement of Trustees, Responsibilities Independent Auditor< Report 7toll Ststement of Inanclal Actlvltles 12 Balance Sheet 13 ststement of Cash Aows 14 Notes to the Hnanclal Ststements 15to26
Men Matter Scotland Reference and Administrative Details Charlty Reglstration Number SC049483 Registered Office Audltor Mcrris & Young. Ststutory Audrtor Chartered Accountants 6 Atholl Crescent pth PHI 5JN Page I
Men Matter Scotland TNstees' Report The trustees are rAeal to present tsr annua repjrt tLyr wrth the finanaal 5tstenEnts a auditors, reFXJt of the charrty for the ed 31 2024. Structure, Governance and Managem¥rt Men Matter otIantt is a So)ity"th CharitstAe Irworated QganatIOn {SCIO) govemed by terfft5 of its C5.jtion IArthJ¢s of A59xiation) and was gRntsJ d)aritable status by the offKe of the scottish Charity R8Julator (¢)SCRI on I Septembw 2019. It is Register8Y under No. S(JN9483. OryanlsatSonal StruLtsTe Men Matter kodand s16J by a knrd rf Tnjees. byth an apinted Staff Team. The truee5 and offiws Sir duri4 the year and the year end We as fdlov4S: Trustees.. Recruitment and appointment of TNstees Tnjstees are fomialy apinted by way of a resdufion passej vote at a toard meeling. The ccrfje of conduct be provid8J to new Truaee5 up apWintmL Objectives and Acthillies To imwove M'S menta h&th wdlbeing thrcwh pew.tTrpeer 9Jpt and prevÈmt suic¥Je arnl 5uKidal eAtIC. The iganisaiion'5 purposes a.. (l) The èddnCent of trI physKa) in an(l, amryt men age 16+. who are seeknThJ s[£t in overcoming or coping with healthrfdated issues, by prov#Jir Peer-based suppjrt session5 and Social, EmctK)Th4 and Phpcal adiwties aimed at ojltiwatingi Positive Coixng Mthnisms, P0SVe gjrwrt NetyKJrks, Pogtive tifewe changes. Improved Quality ( Life and to SUPrt to find IKfitsve Purp) meaning in th"r lives. 12) The promotion of equality dtver91y in kouand, for arKI amorwJ5t men age 16+, wish to access a pogbve suptL)rt network by pmvKJiro suptort Ser and W5Ve supt¥)rt Page 2
Men Matter Scotland Trustees, Report 13) The a¢fvanrfnt of C(MUnty Padpat00Th, community devek)pment. and dtizenship in tland, arrKngst Men who are seethng to be more invofved and enga9&1 within the communities and wish to make acb've contn'imthns tThards posrt]"ve change within communities, prOlj services, sessions and athibes for Men to engage kcally in improwing Ic1 spa, learning Ic(al history, creatiThJ safer environmrt and contributiThJ to the developnnt of local tynmunity. (4) The adVanrnent of edLUtion in ScotsTrl amow bje 16+, are seekj.ng EdLKètion. TrainirYJ, Awarene55 or sknlls deveknpment on tow that would support an increase in wellbeirKJ and imkxovement in thar qualty of lrfe, Ix alIty to gJppc¥t themselves, their families or communitEs in a more effective way. IS) The provlslon and organi5ation rf rr&ilal flItieS and Ktivitie5 In Scovand, for Men age 16+, with the owt of imprIng w's aThl phys1 tr1th and improving the coTraitions of life ar vdlbeing. thiyes are prlmadty lrtethj aged 16+ lfvlr4J In the West of 5cothnd ran Ke55 our Achlevements and perforniance Charltable Artlvltles Our charty has grown a lot In the past year. We Th)w have ovu 3.500 berS al more w)p visit our Hub every dayi &lowirKJ rKJ g'yn of 51oving (k)wn. For us, more members isn't always rV5. We wi f•¥er people needed our help, but thavs t the case rlght now. Men and their familles face many SJJ aTrJ W0y1 thallenges today. As we grow, we need more stsff to SUFpyi our memtr& We SUII have an Interim Dirertor hdpirKJ us to focus and learn and to enhae the trairriThJ of our core stsff. Our vdunteers are just as Imfftnt. We nth¥ have alr 40 vdunteers. This means we can open mre often, offer more seTh, and help pa)F4e. Many vc4unteers vltre {(e members who came hdp and use their experCeS to supwrt other5. We rN)w offer counseling ts all stsff aTrl vc4unteeN This tros teen a , FotIve step this year. As we grow, we keep updaty'rKJ seNces arKI dasses. We also find rth ways to tell p8)rAe VAN) we re and how we can Wp. Our work means we wl rj governance and control% We wtyk with Penirsula, our HR arKI Health & Safety partw, to make sure we meet all g(fveMan requirements for a tharity like ours. We a always loon9 for diNeTse P*)ard members, alKI the first time we hope to have a I1 Board of Tnjstees this year. We have great partner5, but fvThJing is 5011 our t4gge5t challenge. We always need to fiThl ways tr) raise to meet the gYty4irwJ neol our 5eryte& financial review The fi'nancial statements for year are set out on p•3e5 12 to 26 The chanty gerated a total sUr[uS of £149.335 (2023.. surF4us of £37.443) durirg the year. The balarKe d unrestr Funds at 31 August 2024 was £319,024. Page 3
Men Matter Scotland Trustees, Report The charity's policy is to work toward5 a Pogts'on of at least 6 rrKMth5 dirert cc6ts in free reser Accordlng to these Cots, this woukl be equal to approximatdy £195,CQJ. The trustees see this terKJ leve0 via continuirwj to bjild finandal ststNIty and abIlity, th1oh dIverSrt9 fvnding streams and stritt finandal mant Future plans The Trustees Intend to thelr alm securin9 year fvThllng to ensure the sustalnability of the organisatlo We are ccrti'nually reviewiryj our Strategy. and we can now monitor where we are versus the 5 year plan we already have in FIe. Incowating change a1 Wirwj us at the forefrcfit of men's mentsl health and sulcide prevention Is criU(al to we do. Develcying our peor4e, keepiThJ them safe and raing the awarer&s cl wh) we are and what we do is at the heart of who we are, this w¢ ever tharwJ& Flnanclal Inslrum•nts The charity's aCtivits expose It to a numbw of fina1 risks tyedit risl cash Il¢)w rk and liqulty risk. The Tnjstees have a%e%ed the major rtsks to the char5ty is eyrosed and are 5attsNed that systerns are In pla to mtyte its exposure to the rnafr)r risk& Cash fftpw risk The Trustees haNE taIned SUffict cash reSOLr to the immedwte r8]uirements of the dHrSty. Creditrisk The charlty's prindpal flnanclal assets are bank balae5 and cath, trade and oiher reWable5. The tharity's credit risk is primarily attributable to rts other receNab. The arn(nts Prented in the balan sh* are net of allowan$ for dwbtful rtreivable& An alkJwarKe ts impairment is made where there is an Identif 1055 ert which, based on eViee, is evide[e of reducb'on in the ratillity of the o5h flow& The credit risk on liquKJ funds is limitoj because the cnterpartieS are bank5 wlth hlgh crnJft-ratlThJs assned by internatio¥ credit-ratin9 Uquldityrisk In order to maintsin Ivjuidity to ensure that gjffioent fvnds are available flx ongoing operations and future develoFrtnents, charitys liqu fvls are kept in a noTrinterest t)eariThJ bank acrDunt to enable it to seNce its everyday finanaal needs. Page 4
Men Matter Scotland Trustees. Report Disclosure of information to audltor Each trustee has tsken steps that they ought to have tsken as a trust in order to make themsdv aware of any rejevant audit information aThJ to establish that the tharrtvs audthr is aware of that information. The trustees confimi that there relevant lnftyn1n that they krKW of and of which know ator is unaware. The amual rek*Nt Wa5 apkv(wed by the trustees of ts thrity on 28 May 2025 and ggned on its behalf Jy.. Trustee Page 5
Men Matter Scolland Statement of TNstees' Responsibilities The tsu5tees are respongble for preparing the trustees, reFort and the financial statements In accordance with aprAicable law and United Kingdom Atctsunting Stsndards {United Kingdom GeneralFy Accepted Acc(yJnting practi), including FRS 102 "The Financial Reporting Strndard applKatle in the UK and Republic of Irdand" The law applicable to charities in Scotland requires the trustees to prepare financial ststements for each financial year which give a trne and fair view of the state of affai of the charity and of the incoming resource5 and application of resources. induding ts income antj expenditijre, of the charity for that peri(MJ. In preparing these financial statements, the tru5tee5 are requir8J to.. selert svitable accounting policies and apply them consistenljyi observe the methods and principles in the Chariti'es SORP. make judgements a1 estimates that are reasonable and pTudent,' state whether appliCae accounting standards, comprising FRS 102 have been followbJ, subject tr) ny material departures disdosed and explained in the financial ststements,. and prepare the financial statements on the going conrn basis unless it is inaptwopriate to presume that the charity will continue in bu&ness. The trustees are reSponsie for keeping proper accounting records that can disclose with reasonable accuracy at any time the financial px)srfa"on of the charity and enable them to ensure that the financial statements comply with the Charities and Trustee Investment Iscodand) Act 2005, The Charities Accounts (kouand) Regulation5 2006 (as amended) and their Con5titub"on. They are also responsible for safeguarding the assets of the tharity and hence for tsknng reasonable steps for the prevention and detection of fraud and other irregularittes. Page 6
Men Matter Scotland Independent Auditor's Report to the Members of Men Matter Scotland Qualified opinion We have audited the financial ststements of Men Matter Scodand (the 'charity'l for the year eThled 31 August 2024, which comprise the Statement of Financial ALtNities, Balance Sheet, Statement of Cash Hows, and Notes to the Financial Ststements, induding a summary of significant accounb'ng policS. The financial reporting framework that has been apF4ied in their preparat is United Kingdom Accountino Stsndards, comprising Charitses SORP - FRS 102 The Financial RePO"ng Stsndard applicable in the UK and Republ of Irdand, and appllcable law IUn4ted Kingdcln Generalty Accepted Accounting Prattice). In our opinion, expt for the posyble effects of matter described in the basis for qualified oplnlon secknon of our reFQrt. the financial ststements.. gwe a true and fair view of the state of the tharity's affairs as at 31 August 2024 and of its resLIts for the yearthen en(kd; have been properfy prepared in accordance with United Kingdom Generally ACpted AccountiThJ Prattice; and have been prepared in acccYdance with the requirements of the Charities and Trustee Investment (Scodandl Act 2005 and regulation 8 of the Charities Accounts {Scodand) RegulatlDns 2fJ06 las mended). Basis for qualified opinion We were appointed as auditors of the charity after the beginning of the financial year and were unable to olrtain sufFicient appropriats audit evidence regarding the DnIng balances due to lack of supporting documentrts.on from previous external accountants. Consequendy we We unae to deterrnine whether any adjustments might have been n&essary to the oper5ing balance The prlor periLxI's finanaa statements were not audoted arKJ therefore the COfTeswndiThJ figures in these finala1 statements are unaudited. We conducted our aLKlit in accordance with International Stsnd3rds on Auditing (UK) (ISAS (UK)) aThl applicable Liw. Our responsibilitie5 under those stsndards are further described in the auditor respon5ibilits.es for the audit of the financial statements sertion of our report. We are independent of the charity in accordan with the ethical requirernents that are relevant to our audit of the finarla1 statements in the LIK, indudinu the FRC'S Ethical Stsndard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtsined is sufficient and appropriate to prowde a basls for our qualified opinion. Conclusion$ relating to going conrn In auditing the financial statements, we have conduded that the tru5tee5 use of the going concem basis of accounting in the preparab.on of the finanoal statements is appropriate. Based on the work we have performed, we have not identified any material urKertaints"es atIng to events or Conditions thal, I1vIdually or collectively, may casi significant doubt on the charity's ability to c<tInue as a going concern ft)r a period of at least e1ve months from when the original financial ststements were aLSthorised for issue. Our responsibilities and the sponSibl11t1es of the trustees with respett to going concerrs are described in the relevant sections of this reporL Page 7
Men Matter Scotland Independent Auditor's Report to the Members of Men Matter Scotland Other information The tsustees are respor6ible for the other inforn)at1¢. The otFv information comprises tF information included in the annijal rewrt other than the finarKia statements and our auditorfs report thereon. Our opInn on the finanaal statements dces rot cover the other infcm)ation and, except to extent otheNiise stated in rqMJi¢ do TrJt express any form of assuran condusion thereon. In connection with (xjr audit of finanoal 5tatanents, OLf r&(lbilIty is tr) read the o information and, in doing so, cor6i¢Jer v4hether the other information is materially inconsistent with the financial statements or cJr knowkthje ottained in the audit Cther ap[r5 to be materialty mi55tsted. If we identify wch material inc£IStenC1Qq or appant material msstatements, we a rg]uired to determine whettv there is a material mi55taternent in the fironcial statements or a material misstatement of the other Inf(ThatiI. If, based ffi the work we have perfomied, we cotKlude that there is a matwal msststement crf this other infrrnat. vo reqUIrj to rerrf)rt that fatt. We have nothing to rewrt in this regard. Matters on which we are required to report by exception Except ftsr the matter dnI)l in the basis for qu1rd opinKn section of wr report. in the luht of our knowleJge and understarKJirvJ of the charty aThJ its envimnment obtained in the o)urse of the audtt, we have not identiftd material Mtailertts in the Tru5tees' Rewjrt. We have nothing to report in re5pert of the follong matters where the Charitie5 Accourbts (thnd) RtIOn 2006 las amend) r8]uires us to report to you rf, in our opini. adequate a(Cnting records have rK)t been kepL or rEurrts 18]uate our audit have rN)t been recewed from bran5 not visrted by us,. or the finanaal stotements are Th)t in agreement with the accwnttr4J r[l$ and returns: or certsin dIoSureS of trust remunerati( spec1 by law are nL made,. c we have nrt received all information and explanat?5 we require for ujr aud ResPsIbIlitieS of tru#ees As eypkiined more ful in StateMt of Trusteeg Re5Fongblities set out on page 6, the trustees are restMJngble for the preparati of the finanoal statements and for being satisfied that they give a true and fair wew, and for such intemal control as the trustee5 detemiine is necessary to enatrle the preparation rf finanoa ststemertts that are free frcth materid mlsststement, whether due to fraLAY or error. In preparirnj the financial ststements, the trlI* are rwY6itAe for assessing the d)arity'S ability to continue as a goir¥J concern, di5d05iThJ, as applKaLAe, matters rdated to gn9 Ccern and using the going concern basis of CoUn1]ng unless the trustees erthw inteTrJ to Ikiuidate the drity or to se operations, or have no relBti"c altemative to do so. Page 8
Men Matter Scotland Independent Auditor's Report to the Members of Men Matter Scotland Aydltor responslbllltles for the audlt of the flnancw st•trnDts Our objertives are to obtsin reasonable assurance atJut wr the finatKial ststements as a whole are free from material misstatement, whether due to fraud or error, aryl to issue an auditorfs report that indudes our opinK>fL Reasonab assurance 15 a hh level of assurance, but is not a guarantee that an audit condurt&l in Cl¥ance with IVKI will always detect a material mtefflent when it exists. Misstatements can arise frcffi fraud or error are considered material rf, indrvidualty or in the aggregate, they could rea50nabty be exed to inft[ the eConnIC declslons of use taken on the bags of these financial #atements. Extent to which the audlt was conrjdved Cable of detectlw Irregularltl• Irbdwllng We identify and assess the risks of material msstatement of the financial ststements, whether due to fraud or error, and then desKJn and perfomi audit prc(edures resFth)slve to those r15k5, Indudlng cthinirwj audrt evidence that is 9Jfficient aro appropriate to provKle a tsa5 for {r (pinhyL Idenufylng andassesslnqprtenl rfss related to Irreqularfues Irregularle$, inclLKJiry froud. a InStseS of non-complk4rKe with laws ar1 regulatlons. We design pr(Kedures In Ilne with our re5por6ibllities. ¢yJUined abjve, to detect material mi55taments in respect of irregularltles. 5nd[1rj fraud. Tr extent to which our WreS are capable of detecttrwj irreguLarities, indudiryj fraud is detsiled below: the nature of the regulated sector, (Ctrol environment and undersianding of the entity indudiro, but not restrirted to, Unders1n9 that the tru5tee5 are not remunwated. and the prevalence of fraud In the sector,. results of our ewuiries of Intstees al>1 their own KlertifKation and assessment of the r¢sks of irregularities. any matters we entyrd hawng ottsined and re41th the Chartys d(jmentation of their policies and wo¢edu rdating to: identlfylng, evaluating ar ccwnF4ying wlth laws regatIo and whether they were awa of any Instan of non<0mlance. detetting and reSpoling to the risks of fra1 and whether they have knO¥edge of any athjd, su¥rted or allegtsj fraLMY; the internal contrcAs estrlsed to mlugate rfsks of fra or Th)wrxnpFnce wlth laws and regulatiOn5,' the matters discussed arrKry the audit er#Jagement team regardirwj how and the fraud Mht occur in the financia ststements and any pctential Ithrs of fraud. As a result of these PrdUles. we congdered the Oplxytunies that may exlst wlthln the OrganIsaOn for fraud aThJ identrfled the greatest pOttil irregularibe5 to occur Is In raOn to revenue rec0jn"0n. In common wth all au(iits under IS4s (UK). we a also rtr]uir to perform specific prottdures to reSpd to the risk of management override. We also ¢Jbtained an urKJerSta11rMj of kgal and regLAatory frarnewryts that the charity operates In, foojsing on provisiors of those laws and re90n$ that had a direct eff on the determination of materkil amounts and d15d0su in the financd 5tatement& Tr key laws and wulatK)ns we considered in thls context iluded the tharitvs own ConstibJbon aTrJ varloLLS Ctkirity-sptrific legislats'on, IUl1n9 The Charities and Truthe Investrt (kndand) Att 2005. Page 9
Men Matter Scotland Independent Auditor's Report to the Members of Men Matter Scotland Our procedures to re5FoTrd to risks Identified Iled ts frAlowlThJ'. revwing the flnancia staterw)t dlthsures and tesbrvJ to SUPFL)rt"ThJ dCtUmtrt1n to asse55 ccffipliance wth provi1 of reknnt and reglA3tlS descriljed as having a direct effert LJ) the f1nanoal Statements. enqUIng of Trustees a)ren¥j actual and FnIj libgation and daims,. performlng analyttcal prlureS to kjenbfy any Unal or urwettoy relationshlps that may indicate risks of materi misstatement due to fraLNd.' reading minutes of bn95 of tharged govemarKe; tested a sample of income for underatement ar congderati)n given to reven recojnition accountsng AJ50 revlewoj the minutes of meetirKJs for completeness of incon,' in addressin9 risk of fraLMJ ihrwgh manè)ement orride of contrds, ten9 the appropriateness of irnal entries other adiustsmts. assessing whether the judgements made in makn'ng accounb"rKJ estimates are indicative of a pxential bias. and evaluating t business ratlonale of any signffKant trnnsactlons that a unu5u& rAtslde the rrt)mial course of business. We also ctynmunicated reievant Identffi&1 laws armd re90tts and pcenth31 fraud risks to 711 engagement team meMrS ard Mained alert to any IliCa.0ns of fraud c noncomF4iante with laws and regulations thro)Ut the au(iil. LhJe to the inherent limitstions of an atsylt. there ts an urthdable r15k that we may rKJt have detetted some matenal misstatements in the finarKial ststements. en though we have properly planned and performed our audrt In accordano with aJiting stsrykrds. For example, as with any audtt, there remaiwj a higher risk of non-deteth'on of 1rrgjdarrts, as these may involve collu5KIn, forgery, iriterrtional omiworts, MisreEYtatIffi$, or the Overr of Intemal contrc4s. We arè not responsltle for preventlThJ fraj or ncrtrrnpliance with laws and regUtionS and cannot be expected to detect all fraud and notrcom larKe with laws and regulations. A further dexrity'on of our respsIbl1.eS 6 available on the Financial Rewting Gr1,$ at: www.frC.¢yg.uValtoryesp.I"e Tris desthKK)n ftxm5 Part of alItor'S rep Page 10
Men Matter Scotland Independent Auditor's Report to the Members of Men Matter Scotland Use of our rePt This repjt is made to the charty's trustee5, a5 a Lxjfy, in accorda1 with seLlion 44 (1)Ic} of the Charrties and Trustee Investn*nt (Scotiand) kt 2CMJ5 and Regukition 10 of the Charlties Accounts {Scotland> Regulations 2C(6 (as amended). Our has Leen urKlertaken so that we rnht state to the charity's trust&5 those matters we a requiral to stste to them in an audrtor5' repjrt and for no other purpjse. To the fullest extent pemlrtted ty law, W O) r¥)t accept or assume responsibilty to anyone other than the charity and its trust as a trf)ty, for our audrt worl for this or for the oplnlons we have formed. Moriis & Your, S&t0 Chartered Accountants 6 Atholl Crescent Perth PHI 5JN 29 May 2025 Morris & YouThJ, Statutory Auditor Is eligible for appx)intment a5 audltor of the drity by rtue of Its ellgiblllty for apwintment as aLKlitor of a cThnpany uTrJer seLth)n 1212 of the Companles AL1 2(K6. Page 11
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Men Matter Scotland (Registration number: SC049483) Balance Sheet as at 31 Au9USt 2024 2024 2023 Flxed assets TangitAe assets Current a55ets Debtors Cash at bank and in hand 16 17,140 22.899 17 18 6,671 153 525 308,731 6.847 153,525 Creditors: Afflounts falling due wlthln one year 19 319 024 169,689 Funds the charity: Unrestricted income fvrKIs Unrestrlcied fvnds 319 024 Total fund5 20 319 024 The finarKial #atements on pajes 12 to 26 wwe approNBJ ty thE trustees, and auttKJriseJ for tsgje on 28 May 2025 and sigrd on thr thalf by.. notes on e5 15 to 26 form an inwra part of thtse finarKial Strtent& Page 13
Men Matter Scotland Statsment of Cash Flows for the Year Ended 31 August 2024 2024 2023 Note Net Cash irCthe 149,335 37,443 Adjustments to cash flows from Don1$h Items Depredatlon 16 157,052 51, Worklng capital adjustments Increase in deblors Incretise In creditors 17 19 (6,671) 112 Net cash flu5 fr(An c¢erabrKJ actmt Cash flows frqm Invegtlng actlvltl•s Purchase of tsnglble flxed assets 150,493 58,095 16 Net incmse in cash and cath eqUivalts 148,S35 56,806 Cash and cash equfv*ents at I Septemb Cash and cash equNalents at 31 Augu 153 525 153 525 JI of the cash fhm are tsived frThm ¢tinuirj oreratKffls duriThJ the aLM)ve tsyo periods. The notes on p•Jes 15 to 26 fLYm an integra part of these finarKial ststemenls Page 14
Men Matter Scotland Notes to the Financial Ststements for the Year Ended 31 August 2024 I Chatfty ststus The charfty is a knttish Charitst4e Incrykxyated Organisation (SCIO). In kottand, and Is registered with the Office of the Scottish Charity qegulator 1 tharity number SC049483. These financial statements were èuthorised for 155Le by the trustees on 28 May 2025. 2 kcountlTrg pollcles Summ•ry of sl9nlflcant accountlNJ polld¢s and Jccounllng estlmates The principal accounting Oicies appld in the preparation of these financkil stslements are set out below. These rK41cs We beej) crK&stentty to all years presente(I, udes5 ott*Se ststed. Statement of compllanc• The finanaal statements have been prepared In accordan with AKcounting and Reportin9 by Charitles.. Ststement of RmeJe0 Pracllce apptkaLle to tharities preparing their accounts In cordance wrth the Finanoal Rep)rb"n9 StsThJard ap1(atI¢ in the UK and RepuL4ic of IalKI (FRS 1021 (effective l January 2019) - (Chantses SORP (FRS 102)). the FinarKial Reportng Standard applicable in the UK aThJ Re11( of Ireland IFRS 1021, the charib.es Trustee Investment {kodandl Art 2tKTrS arml the Charitsts (oaj) Regdath 21A6 {as amae). BMIS preparatSon Men Matter kotland meets definrtion of a putdic benefit enbty uThJer FRS 102. Assets and Ilabllitles are Inltlally recognls&1 at hi&c¥tsl cosi ¢y trarsaLllon value unltss ctherkn #ated In the relevant accnting policy rnte& These financial ststements are presentwj in stediThJ ard rnindèj to the reSt £1. Going concern The trustees consider that tse are rn material uncertsinties abLXrt the thariV5 abilty to Contin as a going c<Mcern r any ¥nificant affj5 uncertainty that affett the carying value of assets hdd by the d)arity. AJI income is recognised Of the charity has entsement to the income. it is I1e that the Irtome will be received and the aThKXt of the income retyvatde w be measur8J reliafAv. Page 15
Men Matter Scotland Notes to the Financial Ststements for the Year Ended 31 August 2024 Donations andlegao'es Donati(5 are recognised w ihe charity has been nobfled In wrftirKJ of both the amount and settlement date. In the event that a d(ffiati is Sub to conditn$ that require a of performance by the tharity before the tharty is entided to the fvnds, the Irne is deferred and not recognised until either lJb)se cOnd"Dr6 are fully met. or rIlrrnt those condib.ons is whc41y within the contrc4 of the tharity arKI rc t5 probatrAe that these crtn$ will be ftAfilled in the reporb.ng peri(Kl. Grantsreceivable Grants are recognised Wh charity has an PJllerft to the fund5 arKI any CcffldItns linked to the grants have l)een meL wre performance cmjts'orts are attached to the grant and are yet to met, the income is rec£fjnis&J as a liability aTrl indJed cn the balare Sheet as deferred Iome to be rekased. Expendltur• l expendlture is re¢ctyJn15ed orKe there is a legal or constnxtve lIgaon to that expendlture, it Is probable settlement Nulrèj and the amount (an be measured rdiabty. All costs are allocateé to the apF4icable expeThJiture headiThJ that aggregate similar costs to that category. Where o)sts cannot be dlrectsy attributed to partk%lar headiNJs they have been allocated on a basis CsIStent wf£h the Use of resources, with central stsff costs alkoted on the b$ of tlme spent, and depwlatlc charge5 alkKated on the of tr asseys use. Other 5WPCrt Costs are allocated basèj on the Spread of staff cost& Raislng funds These are cc6ts Irrred in attrathng 4ntary IrKome. the managunent of Invesiments aThJ those incurred in tradlng athvliles that raise fund> Charitsljle artiwties Charitat4e exFnditure comwlses tre costs inojrred tr4 dwrity in the delivery of ts tiVitieS and seNices for its benefKYorse& It Indudes toth costs that can be alk¥2ted directy to 5LKh athvities nd those costs of an indirert natsJre necessary to SUPk¥>rt them. Support costs Supp(t costs indLde ntra ftiOr and have been allcoted to ¥tivty cost categories on a basbs consistent wi(h use of resources, for example, allrxatirKJ propth costs by floof areas, or per capits, aff costs by the time srent a1 othw c05ts by their usa Governance costs These include the sts attrltrthLle to the tharity's compliance with cu)stitutional aThJ 5tatutryy requirements IndtKlir4J audlL strategic management arnl trustees meetings reimburwj xpen5e5. Taxation The charty is exempt frryn Qirp¢xatson Tax on its ttritaLqe activitse& Page 16
Men Matter Scotland Notes to the Financial Ststements for the Year Ended 31 August 2024 Tangible fixed assets Individual fixed assets cosb.ry £1 or mCe are initially record&1 èt CLrt less any subsequent accumuLited depieciation and gjbseqlrt accumulated IM[Mient k)sses. Depreciation and amortisation Depreciation is provided on taNJible fixed assets so a5 to write off the c05t or valuation, le55 any estimated residual value, over their eYted useful rK¥nIC 85 folkiws: Asset dass Motor vehides Fixtures & fittings CornpLtrr equipment 25% red1r batsnce 25% redwThJ balan 33% redrj balance Other debtors are obligations for payments due to the charity from third parb"e& Ottw &btors are recognised Inth1 at the trarsaction vlue. are subsequenty raneasured rf there is sUffiCnt evKience that the charity wim be able to collect all an¥)unts due &cordiThJ to the ongmal terms. Cash and osh equivalents Cash and cash equivalents comprise o5h cffj ha1 a1 bank dekxjgts. Creditors Other creditors are oLligatKTrrts for payments due by the charity to third partis Other cr8Jitors are recDJnised at their settlement amounL Fund strurture Unrestrirted incc*ne tsnds are general fund5 that are avaiiable for use at trustees discretion in furtherance of the objectives of the charty. Restricted f¥Jnds are grant f use in a partKular area for ¥ifiC PLftM)ses, use of whid) is restrKted to that area or purtM)se. Page 17
mo fo r¢ lJ4 0
Men Matter Scotland Notes to the Financial Statements for the Year Ended 31 August 2024 5 Income from other trnding xli¥ities Unrestricted funds Totsl 2024 Unrestricted funds Total 2023 Merthandise 612 612 612 612 6 Other income Unrertrirted funds Total 2024 Total 2023 funds Miscdlaneou5 income 7 Expendlture on raisin9 funds a) Costs of 9enerating donations and legacies Unrestrlcted funds Totsl 2024 Total 2023 Fundraising b) Costs of trading aLtivitles Unrestricted nds Totsl 2024 Total 2023 Merchandise Page 19
Ln co 000 om ¢ cr> Lri Ln Ln (o CN o 000 om ¢ ry ¢ r LTh O Ln ¥ ¢fi 4n thr O Ln <D rs t7Tr Ui fri f Ln
Men Matter Scotland Notes to the Flnancial Ststements for the Year Ended 31 August 2024 9 Analysls of govenwno •nd support costs Support costs UNostrlLted Totsl UnrestrICt Totsl 2024 nds Basis of allocation ALbJ 2023 Bank fees Cknning Computer software atNI maintenance Consultsncy fees Entertainment Health aTrJ Safety Insurance Legal and wofesgcThil fees Motor expens 1,653 1,653 Actu Aal Actual 613 58,842 220 613 58.842 220 253 6.(MO 253 376 2.746 376 2,746 4,849 Actual 11,065 8,338 11,065 8,338 2,369 5,893 5,893 Prlntlng, Ige and statnery Recrurtment costs Sundry expenses Telephore and broadband Actua 978 29) 7.320 978 156 156 7.320 3,240 3,240 Page 21
Men Matter Scotland Notes to the Financial Statements for the Year Ended 31 August 2024 Go¥emance costs Unrestricted funds Totsl 2024 Unrestrlcted funds Total 2023 Audit fees Audlt of the flnanclal siatements Independent examiner fees Examinatton of the financlal statements 5,400 5,400 10 Net Incomlngloutgolng resources Net Incoming resour for the year Include: 2024 2023 Audlt fees Depreciats'on of fixed assets 5,400 IITNstets remuneratlon and expenseg No trustees, nor any perx)ns connected them, have reIVed any remuneratl¢)n from the charity durfng the year. No trustees have reiVed any reimbjrsed expenses or any other tsenefits ftom the charity during the year. 12Stsff costs The aggregate payrdl costs were as follows.. 2024 2023 Staff costs durlng the year were: Wage5 and salaries 150 635 142 692 2024 Mo 2023 No Average number of employees No employee recelved emoluments of more than £60,000 during the year. Page 22
Men Matter Scotland Notes to the Financial Statements for the Year Ended 31 August 2024 13 Indewdent examin*$ remuneration 2024 2023 Examinati of the financia statements 14Auditi)rs' remunerati( 2024 2023 Audit of the finanaal ststhents The finarbab ststerrtnts were audit1 in the prevw)LL4 year. 15Taxation The charity is a registeroj charity and is theref¢xe exempt from taxan. 16TangilAe fixed assets Furniture and equipmerrt Mrt hides Totsl At I Septernber 2023 drtjons 31,784 15,422 47,206 At 31 Avgv& 2024 Depreciatson At I September 2023 Charge for the year 13,704 10,603 24,307 At 31 August 2024 Net book value At 31 August 2024 At 31 August 2023 Page 23
Men Matter Scotland Notes to the Financial Statements for the Year Ended 31 August 2024 17 Debtor5 2024 2023 Prepayments other debtors 4,054 2,617 18Cash and cash equivalents 2024 2023 Cash hand Cash at bank 123 301937 153 525 153 525 19CredStors: amounts falllng due wlthln one year 2024 2023 other tsxation and gyial security Other credito Accruals 3,274 3,461 1,447 Page 24
Men Matter Scotland Notes to the Financial Ststements for the Year Ended 31 August 2024 20Funds Balance at I September 2023 Balance at 31 August 2024 Intoming resources Resources expended UnrestricW funds General 169,689 506,899 (357,5641 319,024 Restrlcted funds Total fvnds 169 689 530 899 Balance at I September 2022 319 024 Balance at 31 August 2023 Incoming resources Resources expended Unrestrkted funds General 132,246 217,425 (179,9821 169,689 Restricted fiinds Totsl funds 132 246 280 992 243 549 The speafic wrposes for which the funds are to be applied are as follows: Restricted funds represent grant funding received from The Robertson Trust to be used for wages and 5alarie5. Page 25
Men Matter Scotland Notes to the Financial Statements for the Year Ended 31 August 2024 Totsl furbds Unrestricted at 31 August funds 2024 Tangle fixed assets Current a$5ets Current lia'11t1es 17,140 308,731 17,140 308,731 Totsl net assrts 319 024 319 024 Totsl funds UThrestriLtsd at 31 August funds 2023 TarrfJlLle fixe(l assets Current assets Current lialttle5 22,893 153,525 22,899 153,525 Total net assets 22Analy41s of n¢t funds Ati Septembw 2023 At31 Augurt 2024 Flnancing c•sh flows Cash at bank and In hènd 153 $25 Net fvnd5 153 525 Ati September 2022 At31 August 2023 Flnanclng cash flows Cash at bank and in tsrKI 153 525 153 525 Net funds 153 525 153 525 23 Related pJrty transKtlons There were no related party transact[c5 In the Page 26