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 rAea*l to present tsr annua repjrt tLy￿r 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 Q￿gan￿atIOn {SCIO) govemed by terfft5 of its C￿5￿.￿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 Tnj￿ees. byth an ap￿inted Staff Team. The tru*ee5 and offiws S￿ir￿￿ duri￿4 the year and the year end We￿ as fdlov4S: Trustees.. Recruitment and appointment of TNstees Tnjstees are fomialy ap￿inted by way of a resdufion passej vote at a toard meeling. The ccrfje of conduct be provid8J to new Truaee5 up￿ apWintm￿L Objectives and Acthillies To imwove M￿'S menta h&th wdlbeing thrcwh pew.tTrpeer 9Jp￿￿t and prevÈmt suic¥Je arnl 5uKidal ￿eAtIC￿. The i*ganisaiion'5 purposes a￿.. (l) The èd￿dnCen￿t 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, P0S￿Ve gjrwrt NetyKJrks, Pogtive tifewe changes. Improved Quality (* Life and to SUP￿￿rt 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 W5￿Ve supt¥)rt Page 2 Men Matter Scotland Trustees, Report 13) The a¢fvan￿rf￿nt of C(￿MUnty Pa￿dpat00Th, community devek)pment. and dtizenship in tland, arrK*ngst 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, ￿ prO￿l￿j services, sessions and athibes for Men to engage kcally in improwing Ic￿1 spa￿, learning Ic(al history, creatiThJ safer environmrt and contributiThJ to the developn*nt of local tynmunity. (4) The adVan￿rnent 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 a￿lIty to gJppc¥t themselves, their families or communitEs in a more effective way. IS) The provlslon and organi5ation rf r￿r&i￿l￿al f￿lItieS and Ktivitie5 In Scovand, for Men age 16+, with the owt of impr￿Ing w's aThl phys￿1 tr￿1th 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 r￿V5. We wi* f•¥er people needed our help, but thavs ￿t the case rlght now. Men and their familles face many SJJ aTrJ W0￿y1￿ thallenges today. As we grow, we need more stsff to SUFpyi our memt*r& We SUII have an Interim Dirertor hdpirKJ us to focus and learn and to enha￿e 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 exper￿CeS to supwrt other5. We rN)w offer counseling ts all stsff aTrl vc4unteeN This tros teen a *, Fo￿tIve 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 *r￿j 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 loo￿n9 for diNeTse P*)ard members, alKI ￿ the first time we hope to have a I￿1 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 g￿erated 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 ￿Co￿ts, this woukl be equal to approximatdy £195,CQJ. The trustees see this terKJ ￿leve0 via continuirwj to bjild finandal ststNIty and ￿abIlity, th1o￿h dIverS￿rt9 fvnding streams and stritt finandal man￿￿t 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 FI￿e. Incowating change a￿1 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 rai￿ng 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 aCtivit*s expose It to a numbw of fina￿1* risks tyedit risl cash Il¢)w r￿k and liqu￿lty 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 SUffic￿t cash reSOLr￿ to the immedwte r8]uirements of the dHrSty. Creditrisk The charlty's prindpal flnanclal assets are bank bala￿e5 and cath, trade and oiher re￿Wable5. The tharity's credit risk is primarily attributable to rts other receNab￿. The arn(￿nts Pre￿nted 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 eVie￿e, is evide[￿e of reducb'on in the r￿atillity of the o5h flow& The credit risk on liquKJ funds is limitoj because the c￿nterpartieS are bank5 wlth hlgh crnJft-ratlThJs ass￿ned 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￿ fv￿ls 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 lnftyn1*￿n that they krK*W of and of which know ￿ a￿￿tor 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 a￿1 estimates that are reasonable and pTudent,' state whether appliCa￿e 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 con￿rn basis unless it is inaptwopriate to presume that the charity will continue in bu&ness. The trustees are reSponsi￿e 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 polic￿S. 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, ex￿pt 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 AC￿pted 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 D￿nIng balances due to lack of supporting documentrts.on from previous external accountants. Consequendy we We￿ una￿e 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 fina￿la1 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 finar￿la1 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 con￿rn 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, I￿1vIdually 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 opIn￿n 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 c*Jr knowkthje ottained in the audit ￿ Cther￿ ap[￿r5 to be materialty mi55tsted. If we identify wch material inc£￿IStenC1Qq or appa￿nt 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 ￿ reqUIr￿j 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 d￿nI)￿l in the basis for qu￿1r￿d opinK*n 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 M￿tailertts in the Tru5tees' Rewjrt. We have nothing to report in re5pert of the follo￿ng matters where the Charitie5 Accourbts (thnd) R￿￿￿￿tIOn 2006 las amend￿) r8]uires us to report to you rf, in our opini￿. adequate a(C￿nting records have rK)t been kepL or rE*urrts ￿18]uate our audit have rN)t been recewed from bran￿5 not visrted by us,. or the finanaal stotements are Th)t in agreement with the accwnttr4J ￿r[l$ and returns: or certsin dI￿oSureS of trust￿ remunerati(￿ spec1￿ by law are nL* made,. c we have nrt received all information and explanat￿?￿5 we require for ujr aud ResP￿sIbIlitieS of tru#ees As eypkiined more ful￿ in StateM￿t 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 g￿n9 C￿cern and using the going concern basis of ￿CoUn1]ng unless the trustees erthw inteTrJ to Ikiuidate the d￿rity 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•trn￿Dts Our objertives are to obtsin reasonable assurance at*Jut w￿r 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 h￿h level of assurance, but is not a guarantee that an audit condurt&l in ￿Cl¥￿ance with IVKI will always detect a material m￿tefflent when it exists. Misstatements can arise frcffi fraud or error are considered material rf, indrvidualty or in the aggregate, they could rea50nabty be ex￿ed to inft[￿￿ the eCon￿nIC declslons of use taken on the bags of these financial #atements. Extent to which the audlt was conrjdved Ca￿ble of detectlw Irregularltl• Irbdwllng We identify and assess the risks of material m*sstatement 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 andassesslnqprten￿l rfs*s related to Irreqularfues Irregularl￿e$, inclLKJiry froud. a￿ InSts￿eS of non-complk4rKe with laws ar￿1 regulatlons. We design pr(Kedures In Ilne with our re5por6ibllities. ¢yJUined abjve, to detect material mi55ta*ments in respect of irregularltles. 5nd[￿1r￿j fraud. Tr extent to which our W￿￿￿reS are capable of detecttrwj irreguLarities, indudiryj fraud is detsiled below: the nature of the regulated sector, (C￿trol environment and undersianding of the entity indudiro, but not restrirted to, ￿ Unders￿￿1￿n9 that the tru5tee5 are not remunwated. and the prevalence of fraud In the sector,. results of our ewuiries of Intstees al>￿1 their own KlertifKation and assessment of the r¢sks of irregularities. any matters we ￿entyr￿d hawng ottsined and re41th￿￿ the Chartys d(￿jmentation of their policies and wo¢edu￿ rdating to: identlfylng, evaluating ar￿ ccwnF4ying wlth laws reg￿atIo￿ and whether they were awa of any Instan￿ of non<0m￿lance. detetting and reSpo￿ling to the risks of fra￿1 and whether they have knO¥￿edge of any athjd, su¥*rted or allegtsj fraLMY; the internal contrcAs estr￿ls￿ed to mlugate rfsks of fra￿ or Th)wrxnpF￿nce wlth laws and regulatiOn5,' the matters discussed arrKry the audit er#Jagement team regardirwj how and the fraud M￿ht occur in the financia ststements and any pctential I￿thrs of fraud. As a result of these Pr￿dUles. we congdered the Oplxytun￿ies that may exlst wlthln the OrganIsa￿On for fraud aThJ identrfled the greatest pOt￿til irregularibe5 to occur Is In r￿a￿On to revenue rec0jn￿"0n. In common wth all au(iits under IS4s (UK). we a￿ also rtr]uir￿ to perform specific prottdures to reSp￿d to the risk of management override. We also ¢Jbtained an urKJerSta￿11rMj of ￿ kgal and regLAatory frarnewryts that the charity operates In, foojsing on provisiors of those laws and re9￿0￿n$ 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 i￿luded the tharitvs own ConstibJbon aTrJ varloLLS Ctkirity-sptrific legislats'on, I￿Ul1*n9 The Charities and Truthe Investr￿t (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 I￿￿led ts frAlowlThJ'. revwing the flnancia staterw)t dlthsures and tesbrvJ to SUPFL)rt"ThJ dCtUm￿trt￿1n to asse55 ccffipliance wth provi￿1￿ of reknnt and reglA3t￿lS descriljed as having a direct effert LJ) the f1nanoal Statements. enqUI￿ng of Trustees a)r￿en¥￿j actual and F￿nIj* libgation and daims,. performlng analyttcal pr￿lureS to kjenbfy any Un￿al 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 under*atement 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 o*rride of contrds, te￿n9 the appropriateness of i￿rnal entries other adiustsm￿ts. 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 re9￿0t￿ts and pc*enth31 fraud risks to 711 engagement team meM￿rS ard ￿Mained alert to any I￿liCa￿.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. e￿n though we have properly planned and performed our audrt In accordano with a￿Jiting stsrykrds. For example, as with any audtt, there remaiwj a higher risk of non-deteth'on of 1rrgjdarrt￿s, as these may involve collu5KIn, forgery, iriterrtional omiworts, MisreEY￿tatIffi$, or the Overr￿ of Intemal contrc4s. We arè not responsltle for preventlThJ fra￿j or ncrtrrnpliance with laws and regU￿tionS and cannot be expected to detect all fraud and notrcom ￿larKe with laws and regulations. A further dexrity'on of our resp￿sIbl1￿.eS 6 available on the Financial Rewting G￿r￿1,$ at: www.frC.¢yg.uVa￿ltoryesp￿￿.I￿"e￿ Tris desthK*K)n ftxm5 Part of a￿lItor'S rep Page 10 Men Matter Scotland Independent Auditor's Report to the Members of Men Matter Scotland Use of our reP￿t 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 rn￿ht 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 d￿rity by ￿rtue of Its ellgiblllty for apwintment as aLKlitor of a cThnpany uTrJer seLth)n 1212 of the Companles AL1 2(K6. Page 11 Ln Ln 111 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 sigr*d on th￿r t*half by.. notes on ￿e5 15 to 26 form an inwra part of thtse finarKial Strt￿ent& Page 13 Men Matter Scotland Statsment of Cash Flows for the Year Ended 31 August 2024 2024 2023 Note Net Cash ir￿Cthe 149,335 37,443 Adjustments to cash flows from Don￿1$h Items Depredatlon 16 157,052 51, Worklng capital adjustments Increase in deblors Incretise In creditors 17 19 (6,671) 112 Net cash flu￿5 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 eqUival￿ts 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 ¢￿tinuir￿j 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 appl*d in the preparation of these financkil stslements are set out below. These rK41c*s 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 R￿￿me￿Je0 Pracllce apptkaLle to tharities preparing their accounts In cordance wrth the Finanoal Rep)rb"n9 StsThJard ap￿1(atI¢ in the UK and RepuL4ic of I￿alKI (FRS 1021 (effective l January 2019) - (Chantses SORP (FRS 102)). the FinarKial Reportng Standard applicable in the UK aThJ Re￿1￿1( of Ireland IFRS 1021, the charib.es Trustee Investment {kodandl Art 2tKTrS arml the Charitsts (￿o￿a￿j) Regdath 21A6 {as ama￿e￿). 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 acc￿nting 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 Charitsljle artiwties Charitat4e exF*nditure comwlses tr￿e 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 indL*de ￿ntra f￿￿tiOr￿ 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 a￿1 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 tt*ritaLqe 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 mC￿e are initially record&1 èt CLrt less any subsequent accumuLited depieciation and gjbseql￿rt 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 eY￿ted useful ￿rK¥nIC 85 folkiws: Asset dass Motor vehides Fixtures & fittings CornpLtrr equipment 25% red￿1r￿ batsnce 25% redwThJ balan 33% red￿r￿j 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 sUffiC￿nt 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 ha￿1 a￿1 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